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Quick Tip: IRS Releases Final 2016 Forms 1094 and 1095

By November 20, 2016 April 15th, 2018 Quick Tips

Rebecca Scandaliato, Vice President, Employee Benefits, explains IRS Final 2016 Forms 1094 and 1095 and who is required to report.


The Internal Revenue Service (IRS) has released the final forms and instructions for Forms 1094 and 1095 for calendar year 2016 reporting.

Employers are required to report in early 2017 for calendar year 2016.

Who is Required to Report:
Applicable large employers (ALEs)—generally those with 50 or more full-time employees, including full-time equivalents (FTEs)—must use Forms 1094-C and 1095-C to report information to the IRS and to their full-time employees about their compliance with the employer shared responsibility provisions (“pay or play”) and the health care coverage they have (or have not) offered in a calendar year. Forms 1094-B and 1095-B are used by insurers, self-insuring employers, and other parties that provide minimum essential health coverage (regardless of size, except for large self-insuring employers) to report information on this coverage to the IRS and to covered individuals