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Resources Available to Help Insurance Providers and Employers Understand ACA Filing Requirements

IRS Health Care Tax Tip 2015-75, November 16, 2015

The IRS will receive and process information returns reporting on individual’s health insurance coverage from insurance companies, self-insured companies, and large businesses and businesses that provide health insurance to their employees.

ACA information returns and transmittals are electronically filed through the ACA Information Returns system, also known as AIR. For information regarding the AIR system and filing Affordable Care Act Information Returns go to the Affordable Care Act Information Returns Program webpage.

The following resources are available:

  • ACA Assurance Testing System / AATS Information
  • AIR Program – Did You Know?
  • AIR Program Overview
  • AIR Schemas and Business Rules

If you encounter an issue or limitation that prevents an information return from being submitted electronically through AIR, and the solution is not posted on IRS.gov for the AIR webpage, call the phone number listed in Publication 5165, Guide for Electronically Filing Affordable Care Act Information Returns for Software Developers and Transmitters. The AIR staff will then work on making the appropriate corrections or which are temporary changes to allow the return to be transmitted electronically.

More Information:

The IRS will hold the next live ACA AIR webinar for transmitters, software developers, and issuers and payers on November 17, 2016 at 3:00 p.m. EST.  See the following page for webinar details and information regarding webinar registration. 

IRS Health Care Tax Tip 2015-51 provides links to in depth recorded webinars on the information reporting requirements. 

The ACA Information Returns (AIR) Program webpage can be accessed by typing AIR in the IRS.gov search window.

Information about these and other tax provisions can be found at IRS.gov/aca.

AIR uses Quick Alerts, an IRS e-mail service, to disseminate information quickly regarding AIR issues to subscribers. This service keeps tax professionals up to date on AIR issues throughout the year.

Subscribe to Quick Alerts

 

Page Last Reviewed or Updated: 02-Sep-2016