The IRS released draft instructions in August 2014.

The Internal Revenue Service has published a draft version of Form 1094-B, the form insurers are supposed to use to submit health coverage information returns for 2015.

In 2016, health insurers are supposed to send a Form 1095-B coverage information notice to each 2015 coverage holder, and to send a copy of each 1095-B notice to the IRS.

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