The Internal Revenue Service (IRS) has released draft versions of the forms that employers with 100-plus employees must begin using in 2015 to show compliance with the employer shared responsibility and minimum essential coverage requirements of the Affordable Care Act (ACA).
Employers with 50-99 employees must use them (when finalized) beginning in 2016.
Draft instructions on using the forms will not be issued until late August.
“In accordance with the IRS' normal process, these draft forms are being provided to help stakeholders, including employers, tax professionals and software providers, prepare for these new reporting provisions and to invite comments from them,” the IRS said in a statement accompanying the forms' release.
The various forms, all dated July 24, 2014, can be found on the IRS's Draft Tax Forms page.