The forms are designed to collect information so the Internal Revenue Service can administer health care reform premium credits, individual shared responsibility payments, and employer shared responsibility (play or pay) penalties.

The instructions for the final forms and other IRS guidance explain how applicable large employers will report offers of health care coverage to their employees and to the IRS. This report focuses on the reporting requirements large employers, who must file their 2015 information with the IRS and provide associated statements to employees for the first time early next year.