On February 8th, 2015, the IRS released the final 1095-C, 1094-C, 1095-B, & 1094-B forms and instructions for Sections 6055 and 6056 reporting. These forms are not required to be filed for 2014. However, in preparation for the first required filing (in 2016 for 2015 coverage), reporting entities may voluntarily file in 2015 for 2014 in accordance with the draft forms and instructions. read more