[Official Guidance]

Text of IRS Notice 2013-45: ACA Transition Relief for 2014 Under Code Sections 6055 (Information Reporting), 6056 (Information Reporting) and 4980H (Employer Shared Responsibility) (PDF)
"This notice provides transition relief for 2014 from (1) the information reporting requirements applicable to insurers, self-insuring employers, and certain other providers of minimum essential coverage under Section 6055 (Information Reporting), (2) the information reporting requirements applicable to applicable large employers under Section 6056 (Information Reporting), and (3) the employer shared responsibility provisions under Section 4980H (Employer Shared Responsibility Provisions).... Both the information reporting and the Employer Shared Responsibility Provisions will be fully effective for 2015. In preparation for that, once the information reporting rules have been issued, employers and other reporting entities are encouraged to voluntarily comply with the information reporting provisions for 2014.... This transition relief ... has no effect on the effective date or application of other Affordable Care Act provisions, such as the premium tax credit under section 36B and the individual shared responsibility provisions under section 5000A." (Internal Revenue Service)