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| Text of 2015 Instructions for IRS Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C, Employer-Provided Health Insurance Offer and Coverage (PDF) Internal Revenue Service [IRS]  [Official Guidance] Sept. 17, 2015 17 pages. "For 2015, Form 1094-C was revised to move line 19 (Is this the Authoritative Transmittal for this ALE Member?) into Part I of the form and to allow for an entry in the 'All 12 Months field' in Part III, line 23, column (b) Full-Time Employee Count for ALE Member. Form 1095-C was revised to include a first month of the plan year indicator (plan start month) in Part II and a Part III Covered Individuals Continuation Sheet." [Also available: 2015 Form 1094-C and 2015 Form 1095-C.] |
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