Individual taxpayers will now include copies of the forms: 1095-B, 1095-C, and/or 1094-C with their own income tax returns, and the IRS will use the forms to verify whether the taxpayers have enough coverage to meet the PPACA “shared responsibility” requirements. This will also determine whether those taxpayers have to pay penalties. Read this article in it’s entirety to familiarize yourself with the new ACA tax forms your client will need, click here now.