The IRS has released the final versions and instructions for Forms 1094 and 1095 for calendar year 2016 reporting. Employers are required to report in early 2017 for calendar year 2016. Applicable large employers, which generally consist of those with 50 or more full-time employees including their full-time equivalents, must use forms 1094 and 1095-C to report information to the IRS and their full-time employees about their compliance with the employer shared responsibility provisions, also known as pay-or-play, and the health care coverage that they either have or have not offered. For more information about these forms and reporting requirements, please reach out to us at ww cool calm.