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
- 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
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.
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 tutorial, 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.
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.
Affordable Care Act Assurance Testing System (AATS) Information Returns
Find test scenarios, answers keys and known issues.
User Interface (UI) Transmission Checklist (PDF)
Use this checklist to confirm you are ready to transmit using the UI channel.
Application to Application (A2A) Transmission Checklist (PDF)
Use this checklist to confirm you are ready to transmit using the A2A channel.
Tutorial for Affordable Care Act Application for Transmitter Control Code (PDF)
Find step-by-step guidance on accessing and updating the application.
Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) (October 2018) (PDF)
Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters (October 2018) (PDF)
Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide (October 2018) (PDF)
Publication 5308, AIR Automated Enrollment Guide (August 2018) (PDF)
Contact and News Information
You can submit questions to the AIR Mailbox regarding electronic filing of Forms 1094-B, 1094-C, 1095-B and 1095-C.
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