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IRS Releases Draft 2016 Versions of Form 1094/1095 Information Returns
Thomson Reuters / EBIA 
[Guidance Overview] July 14, 2016
"The draft 2016 forms show few changes from 2015.... Form 1095-B: Some headings are modified, and line 9 is now marked as 'reserved.' ... Form 1094-C: The only change is removal of the line 22 box for 'Qualifying Offer Method Transition Relief.' ... Form 1095-C: There are no substantive changes on the form's face, but the Instructions for Recipient indicate that two new line 14 codes will be available to reflect conditional offers of coverage to an employee's spouse."
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