The Internal Revenue Service (IRS) has released the final forms and instructions for Forms 1094 and 1095 for calendar year 2016 reporting. Employers are required to report in early 2017 for calendar year 2016.

2016 Forms and Instructions
The following calendar year 2016 reporting forms and instructions are now available:

• Form 1094-C (transmittal)
• Form 1095-C
  • 2016 Instructions for Forms 1094-C and 1095-C
• Form 1094-B (transmittal)
• Form 1095-B
  • 2016 Instructions for Forms 1094-B and 1095-B