"Insurers and self-insured health plans will provide a Form 1095-B to each of their enrollees and members, and file these forms, together with a transmittal Form 1094-B with the IRS. Large employers must provide a Form 1095-C to each employee, and transmit these, together with a transmittal [Form 1094-C] to the IRS. Exchanges will provide their enrollees a Form 1095-A. Individuals who receive premium tax credits will file a Form 8962 ... while individuals claiming an exemption from the individual mandate will file a Form 8965. Though the forms are not accompanied by instructions, they are quite straightforward and track closely the earlier released rules."  MORE >>