The Internal Revenue Service has released a set of long-delayed draft instructions for the forms that companies need to file to comply with the employer mandate in the Affordable Care Act.

The draft instructions are available for Form 1095-A, “Health Insurance Marketplace Statement,” Forms 1094-B and 1095-B, “Transmittal of Health Coverage Information Returns” and “Health Coverage,” and Forms 1094-C and 1095-C, “Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns” and Employer-Provided Health Insurance Offer and Coverage.”

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