In June 2025, the Internal Revenue Service (IRS) released draft 2025 forms for Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056. Thereafter, the IRS published draft instructions for the C series forms and on Oct. 2, 2025, the agency finalized Forms 1094-C and 1095-C. However, the IRS has not yet released final forms or draft instructions for the B series
forms (1094-B and 1095-B).
