Under the Affordable Care Act, certain organizations must report information
to the IRS and individuals about health insurance coverage. The reporting
requirements apply to insurance companies, self-insured companies,
applicable large employers and employers that provide health insurance to their
employees. ACA information returns and transmittals are electronically filed
through the ACA Information Return system, also known as AIR.
The ACA Assurance Testing System opens November 7 for tax year 2016 testing.
AATS is a process to test software and electronic transmissions prior to
accepting software developers, transmitters, and issuers into the AIR program.
Software developers – including employers and issuers – who passed AATS for tax
year 2015 will not have to retest for tax year 2016; their tax year software
packages will be moved into production status. New participants need to comply
with test
requirements for tax year 2016.
Other non-ACA information returns – such as Forms 1099 – can be
electronically transmitted through the Filing
Information Returns Electronically system, also known as FIRE. Even
if you previously used FIRE, if you are transmitting to AIR, you should
familiarize yourself with the AIR procedures, which are different than those
for FIRE.
If you are required to file 250 or more information returns, you must file
them electronically. This requirement applies separately for each type of
return and separately to each type of corrected return. All filers are
encouraged to electronically file even if you have less than 250 returns.
IRS.gov/AIR
has an array of tools and products to help you navigate the AIR system:
- Publication 5164, Test
Package for Electronic Filers of Affordable Care Act Information Returns
– recently updated for processing year 2017.
- Publication 5165, Guide
for Electronically Filing ACA Information Returns for Software Developers
and Transmitters – recently updated for processing year 2017.
- AIR
webinars and presentations
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