Health Care Reform Update-Final Forms Released Wednesday, September 30, 2015 | Resource On September 16, 2015, the Internal Revenue Service (IRS) published final Forms 1094-B and 1095-B, Forms 1094-C and 1095-C, and corresponding form instructions for tax year 2015. Forms 1094-C and 1095-C will be used by employers to report offers of health insurance coverage made to their full-time employees. The final forms did not include any major changes from the prior draft versions; however, the final instructions provide some clarification on reporting. Click now to learn more about these important reporting revisions. Print Tags 10/01/15