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Health Care Reform Updates

IRS Releases 2017 Version of Publication 5223 Regarding Substitute ACA Information Reporting Forms

Posted on November 21 2017 04:43 PM

Publication Outlines Requirements for Substitute Forms 1094-B, 1095-B, 1094-C and 1095-C

The tax year 2017 version of IRS Publication 5223 is now available, which sets forth the general rules and specifications for preparing substitute Forms 1094-B, 1095-B, 1094-C, and 1095-C. Paper forms that conform to the specifications listed in the publication may be privately printed and filed as returns with the IRS.

In particular, Publication 5223 addresses the 2017 requirements for:

  • Using official IRS forms to file Affordable Care Act (ACA) information returns with the IRS;
  • Preparing acceptable substitutes of the official IRS forms to file ACA information returns with the IRS; and
  • Using official or acceptable substitute forms to furnish information to recipients.

You may review IRS Publication 5223 in its entirety for additional details on the rules and specifications for preparing substitute Forms 1094-B, 1095-B, 1094-C, and 1095-C.

Visit our Information Reporting section to learn more about the ACA's information reporting provisions.