IRS Issues Draft ACA Forms for Both ESR and MEC Reporting

IRS logoThe IRS has issued drafts of the Affordable Care Act forms required for employer shared-responsibility (ESR) and minimum essential coverage (MEC) reporting. It’s expected that issuers of health insurance and certain employers will use:

  • Form 1094-B, and
  • Form 1095-B

for MEC reporting, while large employers will use

  • Form 1095-A,
  • Form 1095-B,
  • Form 1094-C

for ESR reporting and, in some cases, MEC reporting.

IRS also has posted a draft of Form 8941 for claiming the small employer tax credit for offering health insurance through a SHOP exchange. Draft instructions for the forms are not available yet.

Links to these forms are provided below:

Form 8941, Credit of Small Employer Health Insurance Premiums:–dft.pdf

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