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| Draft Instructions for Forms 1094-C and 1095-C: Changes Mean Accurate Completion Will Be Imperative for the 2021 Reporting Season Accord  [Guidance Overview] Nov. 18, 2021 "The draft instructions for the Forms 1094-C and 1095-C for the 2021 reporting season were released in late September with subtle, but important changes. To an untrained eye, these changes may fly under the radar. However, for the first time since the [ACA's] inception, employers who file incorrect or incomplete Forms 1095-C with the IRS may suffer costly penalties." |
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