The Internal Revenue Service (IRS) issued draft versions the Affordable Care Act (ACA) reporting forms large employers next year begin to report health insurance. 
The draft forms long-awaited, posted July 24, 2014 the IRS website, the first practical application of the health insurance and enrollment Employer Reporting Obligations regarding the employer are common responsibility determination of ACA (also known as the employer mandate).
, the forms are the primary way wants the ACA employer shared responsibility enforce determining the government.
Under the ACA, applicable large employers are required to either offer employees health insurance or pay a fee if at least one employee subsidized purchases coverage of the marketplace. Originally starting in 2014, the provision has been delayed and will be phased in by the employer size.
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from 2015, large employers are required with at least 50 full-time jobs, all fees to report coverage and pay.
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In 2015, there are transition relief for some employers with 50-99 full-time equivalent (FTE) employees.
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Small employers with fewer than 50 FTEs required fees to offer health insurance, report cover or not pay.
The IRS also design forms for small company publishes the tax credit, as well as design to use forms for the individual and health cover exceptions and premium tax credit .
Here are links to the draft forms for employers:
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offer employer health insurance and coverage (1095- C)
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credit for small employer health insurance premiums (8941)
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All IRS tax forms design
the draft forms were released without instructions. The IRS adopted the transfers which will be published later forms IRS.gov in August this year and that both the forms and instructions will be completed later this year (2014).
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