This chronological (newest to oldest) listing of draft tax forms on the IRS website contains links to the various 1094 and 1095 forms associated with the Affordable Care Act. The 1094 and 1095 forms were posted August 28, 2014. The instructions provided with the forms are directed at Exchanges that must report enrollees in qualified health plans as well as at employers and others that provide minimum essential coverage or are subject to the employer mandate.