Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically (PDF) Use this Revenue Procedure to prepare information returns for submission to the Internal Revenue Service (IRS) using electronic filing. Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (PDF) This publication provides the information needed to avoid penalties for information return documents that are filed with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken or should have been taken to solicit (request) a TIN, and explains the requirements for establishing reasonable cause. Publication 1635, Employer Identification Number Understanding Your EIN (PDF) This publication provides general information on Employer Identification Numbers (EINs). Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) (PDF) This publication contains general and program specific testing information for use with ACA Assurance Testing System (AATS). Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters (PDF) This publication outlines the communication procedures, transmission formats, business rules and validation procedures for information returns transmitted electronically through the AIR System. About Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C Information about Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, including recent updates.