Release Memo for Forms 1094-B, 1095-B, 1094-C and 1095-C Affordable Care Act Information Returns (AIR) Schema and Business Rules Tax Year 2016 General Information XML Schemas A new Schema v3.3 file has been posted for Tax Year 2016 to irs.gov. This package is identical to the previous v3.3 but has one additional new file for UI transmitters: IRS-Form1094-1095BCTransmitterMessage. Business Rules The ACA Information Returns Tax Year 2016 Business Rules v3.3 has not changed. We have added the business rules v2.0, 3.0 and 3.1 packages, if needed. Please send any comments or feedback to the AIR Mailbox.