The IRS has issued draft instructions for the forms employers will use to report health coverageinformation required by the Affordable Care Act. The draft instructions should not be relied on, but they are indicative of the types of information that the IRS will expect employers to provide to satisfy the new reporting requirements. Filing is voluntary for 2014, but forms reporting 2015 coverage information will be required to be filed and provided to employees in early 2016. The instructions and related forms are expected to be finalized later this year. We prepared a client alert to inform employers about actions they should take now to determine whether changes are necessary to their reporting requirements.If you have any questions about the issue, please contact any of the T&K tax attorneys listed in the alert.