The IRS has released final 2016 forms and instructions for ACA reporting under Code Sections 6055 and 6056. This Final Forms for ACA Reporting Released ACA Compliance Bulletin provides an overview of the changes that were made.
• Final forms and instructions for reporting under Sections 6055 and 6056 are available.
• Two new “Offer of Coverage” codes are included on Form 1095-C, to indicate conditional offers to spouses.
• Other minor changes were made from the 2015 forms and clarifications have been added to the instructions on certain topics.
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