Release Memo for Tax Year 2015 Forms 1094-B, 1095-B, 1094-C and 1095-C Affordable Care Act Information Returns (AIR) Business Rules and Error Codes v3.1

General Information

Tax Year 2015 v3.1 business rules have been updated from the v3.0 business rules. See the Nature of Change column.

Tax Year 2015 v1.14 error codes have been updated with changes from the previous version. There are two new AIREX error codes.

There is no change to the ACA Information Returns Schema 2015 v8.0.