In its continuing efforts to provide guidance on the twice-delayed Patient Protection and Affordable Care Act (PPACA) provisions, the Obama administration released guidance last Thursday and draft forms instructing employers how to comply with the employer mandate under the PPACA. The 13-page draft instructions are posted on the IRS website.

Past delays in guidance has raised concerns that the employer mandate would be delayed a third time. Presently, employers with between 50 and 99 employees have until January 2016 to offer health insurance or pay and fine, and employers with over 100 employees have until January 2015. Employers with fewer than 50 employees are exempt.

The IRS documents include drafts of forms and related instructions for: Form 1095-A, the Health Insurance Marketplace Statement; Form 1095-B, Health Coverage ; and Form 1095-C, Employer Provided Health Insurance Offer and Coverage.