IRS Issues 2025 Final ACA Forms
Published October 16, 2025
The Internal Revenue Service (IRS) issued the final 1094-B, 1095-B, 1094-C, and 1095-C forms that employers, plan sponsors and group health insurers will use to report health coverage to plan members and the IRS as required by the Affordable Care Act (ACA).
Final 2025 forms:
- Form 1094-B Transmittal of Health Coverage Information Returns
- Form 1095-B Health Coverage
- Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
- Form 1095-C Employer-Provided Health Insurance Offer and Coverage
Final 2025 instructions are forthcoming and have not yet been released:
- Instructions for Forms 1094-B and 1095-B
- Instructions for Forms 1094-C and 1095-C