"Examples of information returns affected by the new law are Forms W-2, 1098, 1099 series and 1042. Under the [ACA], providers of minimum essential coverage are required to file Forms 1095-B and 1094-B and failures are subject to the penalty.... The burden of the penalty increase is duplicated when one considers that the penalty applies to both the failure to file the information return with the IRS and the failure to furnish the payee's copy of the return to the payee.... Each inaccurate Form 1099 will then cost a payor $500. The penalty is doubled if the failure to file/furnish is intentional."