You can submit ACA information returns electronically with the AIR system. If you have 10 or more returns, e-filing is required.

New filer? Apply for an AIR transmitter control code (TCC)

 

UI channel

Use the browser-based user interface (UI).

Upload Forms 1094 and 1095

Submit ACA information returns:

Sign in to UI production system

Upload test forms or scenarios

Use the UI ACA Assurance Testing System (AATS):

Sign in to UI AATS

AATS test scenarios

A2A channel

Use Application to Application (A2A).

Upload certificates

Enroll and maintain client application systems:

Sign in to AIR Automated Enrollment

Publication 5308, Automated Enrollment for ACA Providers the Externals Guide PDF

System status

Check the AIR system operational status

About ACA information return reporting

Under the Affordable Care Act (ACA), insurance companies, self-insured companies and businesses that provide health insurance to their employees must submit information returns to the IRS to report on individual health insurance coverage.  If you have 10 or more information returns, you must submit them electronically.

You can electronically submit ACA information returns with the AIR system.

Who can use the AIR system

  • Employers
  • Software developers
  • Insurance issuers or carriers
  • Government agencies
  • Third parties that submit returns for their own company or other companies

ACA information returns filed through AIR

  • 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

New filers

If you’re a new filer, you must apply for an ACA Transmitter Control Code (TCC) before you can use AIR:

Apply for an ACA TCC

Help topics

Get help submitting ACA information returns with AIR.

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Transmitters must submit a request to retrieve the processing status and error detail of their transmission which is known as the Acknowledgement.

When you retrieve Acknowledgements:

  • Verify you’re in the correct environment: AATS or Production.
  • Wait at least 10 minutes after the Receipt ID is provided to request the Acknowledgement for a transmission.

Acknowledgements via the UI channel:              

  • Check the environment you’re connecting to.
  • Only check a Receipt ID starting “AATS109XXXXXXXXX” against the AATS application.
  • Only check a Receipt ID starting “109XXXXXXX” against the AIR Production application.

Acknowledgements via the A2A channel:

  • When retrieving acknowledgements use the correct endpoint.
  • Only check a Receipt ID starting “AATS109XXXXXXXXX” against the AATS service endpoint.
  • Only check a Receipt ID starting “109XXXXXXX” against the AIR Production service endpoint.

Find more details in Section 6, Acknowledgement Files in Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters PDF.  

 10/18/2024

AATS WSDLs: Beginning November 2024, use the package named “AIR FS25-TY24 AATS WSDL Package Nov 2024_v1.0”​​

Production WSDLs: Beginning January 2025, use the package named “AIR FS25-TY24 Production WSDL Package Jan 2025_v1.0”

6/2/2023

E-Services transitioned the AIR Production application to a modernized sign-in system that requires users to register and sign in with ID.me to access the e-Services suite of online applications.  

ID.me is an account created, maintained, and secured by a technology provider. 

9/25/2022

The UI AATS URL changed to a new address. The existing UI AATS URL will redirect users to the new address until further notice. Please start using the new AATS URL effective immediately. 
The AIR Production URL address will remain the same.

6/22/2022

Transport Layer Security (TLS) versions 1.0 and 1.1 have been deprecated by the industry. According to NIST SP 800-52r2 guidelines, all government agencies, including IRS, should move off these versions and preferably move to TLS version 1.3 (TLS version 1.2 is also acceptable).

Based on these guidelines, beginning August 1, 2022, the encryption level for the User Interface (UI) and Application-to-Application (A2A) Channels, for the ACA Assurance Testing System (AATS) and Production Environments will be TLS versions 1.2 and 1.3 exclusively. 

If you are not currently using TLS version 1.2 or 1.3, we advise you to move to one of these versions as soon as possible (no later than August 1, 2022) to avoid any possible disruption of service.

XML schemas, business rules and other information for software developers and transmitters, who are interested in developing software for the AIR Program, is provided by tax year:

In processing years 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 and 2025 AIR will accept Forms 1094-B, 1095-B, 1094-C and 1095-C returns only.

Schemas and business rules for AIR by tax year

  • 2024: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2023: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2022: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2021: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2020: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2019: 1094-B, 1095-B, 1094-C, and 1095-C    
  • 2018: 1094-B, 1095-B, 1094-C, and 1095-C    
  • 2017: 1094-B, 1095-B, 1094-C, and 1095-C
  • 2016: 1094-B, 1095-B, 1094-C, and 1095-C
  • ​​​​​2015: 1094-B, 1095-B, 1094-C, and 1095-C
  • AIR TCCs for transmitters and issuers that are in production status will remain in production status. No additional testing is needed for tax year 2023.  
  • Software developers need to update their ACA application for TCC each year to obtain a new software identification number for the new tax year    
  • 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    
    •  When the 2024 software packages are added, responsible officials will need to re-sign the ACA application for TCC
    • AIR transmissions (both live and test) will reject if the ACA application for TCC is not signed and in completed status 
  •     Allow 48 hours before transmitting to production after passing any required testing

AATS - Processing year 2025/Tax year 2024 programming

  •  AIR will accept tax years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 for processing year 2025
    • Processing year 2025 programming in AATS begins 11/1/2024
    • All manifest files (current and prior) must use TY2024 schema package
    • All form data files for TY2024 must use TY2024 schema package to generate Forms 1094/1095-B or Forms 1094/1095-C

All prior year returns, TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023 will use the latest schema package for that tax year for the form data file

Production - Processing year 2024/Tax year 2023 programming

  •  AIR will accept tax years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, and 2023 for processing year 2024
    • Processing year 2024 programming in production began 1/11/2024
    • All manifest files (current and prior) must use TY2023 schema package
    • All form data files for TY2023 must use TY2023 schema package to generate Forms 1094/1095-B or Forms 1094/1095-C
    • All prior year returns, TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021 and TY2022 will use the latest schema package for that tax year for the form data file

      Example for TY2021:
      • Use the latest TY2021 schema package to generate Forms 1094/1095-B or Forms 1094/1095-C form data file for TY2021 returns
      • PaymentYr value “2021"
      • PriorYearDataInd value “1”
      • Software Id for 2021 (2021 software Ids start with 21XXXXXXXX)

Starting with tax year 2023, if you have 10 or more information returns, you must file them electronically. This includes Forms W-2 e-filed with the Social Security Administration.

Find details on the final e-file regulations and requirements for Forms W-2.

 

Contact us

To submit questions about electronic filing Forms 1094-B, 1094-C, 1095-B and 1095-C contact the AIR Help Desk at 866-937-4130. Include the Receipt ID, ACA TCC, and Year of the ACA forms if known.