Affordable Care Act (ACA) information returns and transmittals are electronically filed through the ACA Information Return system, also known as AIR.AIR System Status
|Tax Years Available||2015 and 2016|
|Scheduled Maintenance Build: A routine maintenance build is scheduled every Sunday from 12:00 a.m. to 8:00 a.m. Eastern.|
Under the Affordable Care Act (ACA), insurance companies, self-insured companies, and large businesses and businesses that provide health insurance to their employees must submit information returns to the IRS reporting on individual’s health insurance coverage.
Other non-ACA information returns, such as Forms 1099, can be electronically transmitted through the Filing Information Returns Electronically system, also known as FIRE. The AIR system has different requirements than FIRE.You must follow the AIR procedures explained on this page even if you have previously used FIRE.
ACA information returns include:
Anyone required to file 250 or more information returns, must file them electronically. This requirement applies separately for each type of return and separately to each type of corrected return. All filers are encouraged to electronically file even if you have less than 250 returns.
Here’s what you need to know to get started with AIR:
In general, if you are a software developer, transmitter, or issuer required to file 250 or more returns or want to file electronically, you will need to register with e-Services and get a Transmitter Control Code (TCC). However, if you are an issuer using a third party and you are not transmitting information returns directly to the IRS, you should not apply for a TCC. If any of the following apply, you will need to complete the steps below.
Step 1: Register to use IRS e-Services Tools
Before using any IRS e-Services tools - including the AIR system - all responsible officials and contacts in the business or organization must complete the e-Services Registration. To complete the registration process, you must log back into the e-Services web site within 28 days of your registration to enter your confirmation code you receive via U.S. Postal Mail. Responsible Officials and Contacts must register through e-Services before you can apply for your TCC.
Step 2: Apply for your Information Return Transmitter Control Code - TCC
In addition to registering for IRS e-Services tools, software developers, transmitters, and issuers must also have a TCC to electronically file AIR Forms 1094/1095-B and 1094/1095-C. After you register with e-services and complete the confirmation process, you will have access to the ACA Application for TCC.
You must complete the application and the Responsible Officials must sign the terms of agreement with the PIN they created during the registration process. When the application is in completed status, the Transmitter Control Code(s) will be visible online and will be mailed to you via U.S. Postal mail.
Each role selected on the application - software developer, transmitter, and issuer - results in a separate TCC. When conducting software testing with the IRS, use the software developer TCC, if you are transmitting information returns you will use the transmitter or issuer TCC.
Learn More about Step 2:
Step 3: Test Communication with AIR System
Software developers, transmitters, and issuers must pass all applicable test scenarios. This will help ensure you can communicate with the IRS before you submit information returns through the AIR system.
Information for Tax Year 2016:
Learn More about Step 3:
Step 4: Electronically Filing through AIR
Transmissions to AIR must be comprised of only one type of ACA information return and you must include the appropriate transmittal form. For example, a transmission must only contain:
The form types cannot be combined. Additionally, original and corrected forms cannot be combined in the same transmission file.
AIR will process each submission and provide a status with detailed acknowledgement for the transmitter. Issuers should retain a copy of information returns for at least three years from the reporting due date.
The links for uploading files to the UI channel are:
The individual logging in must be listed as a Contact or Responsible Official on the AIR TCC Application.
Learn More about Step 4:
Publication 5258, AIR Submission Composition and Reference Guide (October 2016 provides guidance about composing and successfully transmitting submissions to IRS.
AIR uses QuickAlerts, an IRS e-mail service, to disseminate information quickly to subscribers. Keep up to date on the latest events for the Affordable Care Act Information Return (AIR) electronic filing program by subscribing to QuickAlerts and choosing the Affordable Care Act Information Return (AIR) category.