Thursday the IRS released drafts of the forms employers and individuals will use to report on health coverage for 2014. The forms begin to answer questions we’ve had about how the federal government will reconcile an individual’s estimated 2014 income and Advance Premium Tax Credit eligibility. The forms also begin to address the issue of reporting on employer sponsored health coverage. Many questions remain, and these forms will change before they’re finalized, but the draft forms are important to review so that we can begin to understand the new processes – and have input on them as well. Below is a link to the draft forms.