This past week, the Internal Revenue Service has published the final versions of Forms 1094-C and 1095-C, and their respective instructions for tax year 2015. These forms will be used by employers to report offers of health insurance coverage made to their full-time employees after year end. While not much has changed on the forms themselves from the earlier draft, there has been some clarification in reporting in the final version of the instructions. Applicable large employers (ALE) must file these forms with the IRS annually, no later than February 28 (March 31 if filed electronically) of the year immediately…
