
- Forms 1094-B and 1095-B (released Sept. 26, 2016) are used by entities reporting under Section 6055, including self-insured plan sponsors that are not applicable large employers (ALEs).
- Forms 1094-C and 1095-C (released Sept. 30, 2016) are used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.