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Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C

The purpose of this publication is to set forth the requirements for:

  • Using official Internal Revenue Service (IRS) forms to file information returns with the IRS,
  • Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and
  • Using official or acceptable substitute forms to furnish information to recipients.

Current Products


Recent Developments

None available at this time.


Other Items You May Find Useful

All Publication 5223 Revisions

About Form 1094-B, Transmittal of Health Coverage Information Returns

About Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

About Form 1095-A, Health Insurance Marketplace Statement

About Form 1095-B, Health Coverage

About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance

Affordable Care Act

Other Current Products


Comment on Publication 5223

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Page Last Reviewed or Updated: 30-Aug-2016