Jan 7, 2020 10:07:41 AM
The IRS released draft instructions for both the 1094-B and 1095-B forms and the 1094-C and 1095-C forms and the draft forms for 1094-B, 1095-B, 1094-C, and 1095-C. There are no substantive changes in the forms or instructions between 2018 and 2019.
The IRS notes in the Form 1095-B instructions that the individual shared responsibility penalty has been reduced to $0 for an individual who does not have minimum essential coverage.