Late yesterday, after many months of delay, the U.S. Internal Revenue Service published draft reporting forms that the Affordable Care Act requires employers and insurers to submit annually under IRS Code sections 6055 and 6056. The forms will be used to report employer-provided health insurance offer and coverage information to the IRS and employees.

Detailed instructions for completing the forms are not expected until the end of August. The Obama administration has invited comments on the draft forms. Comments should be made as soon as possible, although no deadline was set. The Employers for Flexibility in Health Care (E-Flex) coalition and ASA benefits working group will review the drafts and submit comments as appropriate.