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IRS Releases Draft 2019 Forms 1094 and 1095 and Related Instructions
Thomson Reuters / EBIA Link to more items from this source
Nov. 21, 2019

"Few changes are proposed for 2019. Both sets of instructions have deleted statements that the IRS needs coverage information to determine whether individuals are liable for an individual shared responsibility penalty.... The Plan Start Month box will still be optional on Form 1095-C for 2019, and the multiemployer plan interim guidance will still apply -- but the IRS continues to warn that these provisions may change in the future."

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