Draft Forms for 2025 ACA Reporting Released

The Internal Revenue Service (IRS) has released draft 2025 forms for Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056. Draft instructions have not yet been released.
• The 2025 draft Forms 1094-B and 1095-B are draft versions of forms that will be used by providers of minimum essential coverage—including self-insured plan sponsors that are not applicable large employers (ALEs)—to report under Section 6055.
• The 2025 draft Forms 1094-C and 1095-C are draft versions of forms that
will be used by ALEs to report under Section 6056 as well as for combined
Section 6055 and 6056 reporting by ALEs that sponsor self-insured plans.

No major changes were made to the draft forms for 2025 reporting. However,
certain changes may be made once the forms are finalized.