The IRS has released the draft Forms 1094 (B and C) and 1095 (B and C), that employers will use to report on the group health insurance coverage they offered during 2026. Instructions on how to complete these Forms have not yet been released.

As a reminder, employers with 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-B/C to all full-time employees by March 1, 2027, and file Form 1094-B/C and all Forms 1095-B/C with the IRS by February 28, 2027 (or March 31, 2027, if filing electronically). Employers who will be submitting 10 or more Forms 1095-B/C to the IRS must use Electronic Filing.

No significant changes have been made to the IRS Forms.

You can find the draft forms here:

• 1094-B
• 1095-B
• 1094-C
• 1095-C