The IRS is now issuing a new set of financial penalties as part of the agency’s ongoing enforcement of the Affordable Care Act. These notices assess penalties on employers that failed to file forms 1094-C and 1095-C with the agency or to furnish 1095-C forms to employees for the 2015 or 2016 tax year. These penalties are separate from the IRC Section 4980H penalties for failing to offer the required healthcare coverage.