The Internal Revenue Service (IRS) has released 2016 draft forms for reporting under Internal Revenue Code (Code) Sections 6055 and 6056. These 2016 forms are draft versions only, and should not be filed with the IRS or relied upon for filing. The IRS may make changes prior to releasing final 2016 versions.

The 2016 draft forms are largely unchanged from the 2015 versions. However, the following minor changes were included in the 2016 draft versions:

Two additional “Offer of Coverage” codes:

• Code 1J can be used if: (1) minimum essential coverage providing minimum value was offered to the employee; (2) minimum essential coverage was conditionally offered to the employee’s spouse; and (3) minimum essential coverage was not offered to the employee’s dependent(s).
• Code 1K can be used if: (1) minimum essential coverage providing minimum value was offered to the employee; (2) minimum essential coverage was conditionally offered to the employee’s spouse; and (3) minimum essential coverage was offered to the employee’s dependent(s).

The “Plan Start Month” box will remain optional on the 2016 Form 1095-C. As a result, for 2016, ALEs can choose to:

• Add this field and provide plan year information;
• Add this field and enter “00”; or
• Leave this new field out (thus using the 2015 format).

In addition, the 2016 draft forms included several minor changes and clarifications. Please reference the below bulletin for additional information. Contact your NEEBCo representative with any questions you may have.

Draft Forms for 2016 ACA Reporting Released 7-11-16