Overview 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. You are required to file electronically if submitting 250 or more information returns. The following can use the AIR System to electronically file ACA information returns to the IRS: Software developers Employers Insurance Issuers or Carriers Government Agencies Third parties who would submit returns either for their own company and/or for other companies The ACA information returns include: Form 1094-B, Transmittal of Health Coverage Information Returns Form 1095-B, Health Coverage Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Step 1: Register to use IRS e-Services Tools and apply for your ACA Application for Transmitter Control Code (TCC) You must create an e-services account. The process involves a rigorous two-factor authentication process called Secure Access. Two-factor authentication means you must have your credentials (username and password) plus a security code sent to your mobile phone or generated by your IRS2Go app each time you log in. Note: Do not create another e-services account if you already have one. New Sign-In Options Now Available E-Services transitioned the AIR Production application to a new sign-in system that requires new users to register or sign in with ID.me, the current IRS credential service provider. Existing e-Services users may continue to sign in with an active IRS username and don’t need to take any action at this time. E-Services applications will prompt all users to accept the terms of agreement the first time signing in after July 24, 2022. Items you need to create an e-Services account Software developers, transmitters, and issuers must have a TCC to electronically file AIR Forms 1094/1095-B and 1094/1095-C. You must sign the terms of agreement with the PIN 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 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, use the transmitter or issuer TCC. Before applying, please review the tutorialPDF, which provides step-by-step instructions for applying for an AIR TCC. To register and apply, visit the Affordable Care Act (ACA) Services and use the ACA Application for TCC option. Step 2: Pass all applicable test scenarios You 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. Software Developers are required to annually pass Affordable Care Act Assurance Testing System (AATS) testing to transmit information returns to the IRS. You will need a new Software ID for each tax year and each ACA Information Return package they support. Note: Software Developers who passed testing for any tax year ending after December 31, 2014 do not need to test for the current tax year. Software IDs are scheduled to move to Production one week from the date the software IDs are assigned. Transmitters and Issuers must use approved software to perform the communications test. You are only required to successfully complete the communication test once. Resources Affordable Care Act Assurance Testing System (AATS) Information Returns Find test scenarios, answers keys and known issues. Tutorial for Affordable Care Act Application for Transmitter Control CodePDF Find step-by-step guidance on accessing and updating the application. Publications Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) (September 2022)PDF Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters (October 2022)PDF Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide (October 2022)PDF Publication 5308, AIR Automated Enrollment Guide (January 2023)PDF Contact and News Information Contact Us You can submit questions to the AIR Mailbox regarding electronic filing of Forms 1094-B, 1094-C, 1095-B and 1095-C. Subscribe to QuickAlerts Keep up to date on the events that affect Authorized IRS e-file Providers and Issuers/Payers, Transmitters and Software Developers that will electronically file Affordable Care Act Information Returns. Affordable Care Act Information Returns (AIR) Program
