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The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements.
The following forms are now available:
The new forms and instructions closely adhere to drafts published earlier this year with a few clarifications. For example:
Together with the final forms and instructions, the IRS has published guidance (some still in draft form) relating to the reporting requirements, including:
The IRS has also announced the introduction of a new website, ACA Information Center for Applicable Large Employers, specifically designed to provide guidance for applicable large employers, which are subject to the employer mandate and related reporting requirements under the Internal Revenue Code.
Edward I. Leeds is an attorney with Ballard Spahr in Philadelphia and can be reached at (215) 864-8419 or firstname.lastname@example.org.© 2015 by Ballard Spahr LLP. All rights reserved. Reprinted with permission. Editor's Note: This article should not be construed as legal advice.
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