The purpose of this publication is to set forth the requirements for: Using official Internal Revenue Service (IRS) forms to file information returns with the IRS, Preparing acceptable substitutes of the official IRS forms to file information returns with the IRS, and Using official or acceptable substitute forms to furnish information to recipients. Current revision Publication 5223 PDF Recent developments None at this time. Other items you may find useful All Publication 5223 revisions About Form 1094-B, Transmittal of Health Coverage Information Returns About Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns About Form 1095-A, Health Insurance Marketplace Statement About Form 1095-B, Health Coverage About Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Insurance Affordable Care Act Other current products