September 20, 2018
The IRS recently released draft instructions for 2018 ACA information reporting under Sections 6055 and 6056 of the Internal Revenue Code. There are a few minor changes this year, including formatting modifications, inflation adjustments to penalties for reporting failures ($270 up from $260), and language that encourages issuers and carriers to report coverage in catastrophic health plans enrolled through the marketplace for months in 2018. (This change only applies to Forms 1094-B and 1095-A). Draft forms issued by the IRS typically incorporate necessary changes, but they cannot be relied upon for filing purposes.
The draft instructions can be found here (Forms 1094-C and 1095-C) and here (Forms 1094-B and 1095-B).