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Text of IRS Publication 5223: General Rules and Specifications for ACA Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 11, 2025

18 pages; Rev. Nov. 2025. "The purpose of this publication is to set forth the tax year 2025 requirements for: [1] Using official [IRS] forms to file information returns with the IRS, [2] Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and [3] Using official or acceptable substitute forms to furnish information to recipients."  MORE >>

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