Drafters at the Internal Revenue Service (IRS) have tried to shorten and simplify some of the new health insurance mandate tax forms.
The IRS has posted a new draft of Form 1094-C, the form employers are supposed to use to tell the government what, if any, health coverage they offer; Form 1095-B, the form issuers of minimum essential coverage (MEC) are supposed to use to tell insureds if they have MEC; and Form 1095-C, the form workers are supposed to use to document what, if any, health benefits they get from their employers.
In August, for example, the IRS released a combine version of Forms 1094-B and 1095-B, and the instructions for both forms.
The instructions for Form 1094-B were aimed at MEC providers and included complicated lists and explanations, such as a list of government-sponsored programs that count as MEC. Drafters noted, for example, in one of seven major parts in a section on government-sponsored programs that do or do not count as MEC, that Medicaid counts as MEC — except that optional Medicaid coverage of family planning services, optional coverage of tuberculosis-related services, optional coverage of pregnancy-related services and coverage of medical emergency services do not count as MEC.