 | Guide for Electronically Filing Affordable Care Act (ACA) Information Returns For Software Developers and Transmitters PROCESSING YEAR 2024 PUBLICATION 5165 Publication 5165 (Rev. 9-2023) Catalog Number 66800S Department of the Treasury Internal Revenue Service www.irs.gov |
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Last updated 08/08/2023
Change/Document History
It will be assured that this document is current. Printed documents and locally copied files may become
obsolete due to changes to the master document.
Date Summary of Changes Changes Marked
Update section 1.1 No
Final regulations were issued February 21, 2023, by the
Department of the Treasury and the Internal Revenue Service.
06/20/2023 These regulations reduce the 250-Return threshold to generally
require electronic filing by filers of 10 or more returns in a
calendar year beginning in Tax Year 2023, Processing Year
2024.
Updated section 7.1.3 No
Only complete the accompanying Form 1094-C through the
06/20/2023 element “AuthoritativeTransmittalInd”. Parts II, III and IV of the
Form 1094-C, should not be completed when correcting the
1095-B or 1095-C.
Updated section 7.1.1 No
Note: The system can accept original transmissions for any tax
year listed on irs.gov (2015, 2016, 2017, 2018, 2019, 2020,
2021, 2022, 2023), however, the system can only accept
06/20/2023
corrections for 6 tax years preceding the current year. For
example, for the Filing year 2023, AIR system will accept
corrections for 2017, 2018, 2019, 2020, 2021, 2022, 2023
and not for 2015 or 2016.
6/10/2022 Corrected formatting issues throughout publication No
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters ii
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Table of Contents
Section 1 Introduction 2
1.1 | Purpose ........................................................ 3
1.2 | Communications ................................................. 3
1.2.1 | AIR Web Site .............................................. 3
1.3 | Filing ACA Returns through a Third-Party Transmitter .................. 4
1.3.1 | Filing through a Third-Party Transmitter ......................... 4
Section 2 Submitting the ACA Application for Transmitter Control Code (TCC) 6
2.1 | Transmitter and Issuer TCCs ...................................... 10
2.2 | Software Developer TCCs ........................................ 10
Section 3 Transmissions and Submissions 13
3.1 | Transmission/Submission Definitions and Limitations ................. 13
3.2 | Uniquely Identifying the Transmission .............................. 14
Section 4 Transmitting Information Returns 18
4.1 | Transmitting via the User Interface (UI) Channel ...................... 18
4.2 | Transmitting via the Application to Application (A2A) Channel .......... 20
4.2.1 | Transmission File and Soap Message via A2A ................... 21
4.2.2 | Strong Authentication ...................................... 23
4.2.3 | Certificate Management .................................... 23
4.2.4 | Authorized Certificate Authorities ............................. 25
4.3 | XML Overview for AIR ........................................... 25
4.3.1 | AIR XML Schema Package Structure .......................... 25
4.3.2 | AIR XML Structure ......................................... 26
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters iii
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| 4.3.3 | Prohibited and Constrained Special Characters .................. 26 4.3.4 | Tag Names ............................................... 28 4.3.5 | Attributes ................................................ 29 4.3.6 | Repeating Group .......................................... 29 4.3.7 | AIR Schema and Business Rules ............................. 29 4.3.8 | Validating Schema Versions ................................. 31 4.3.9 | Example of Schema Versioning ............................... 32 4.4 | Threat Mitigations in AIR Transmissions ............................ 34 4.4.1 | Threat Mitigation through ISS-UI: ............................. 49 4.4.2 | Threat Mitigation through ISS-A2A ............................ 51 Section 5 Validating the Transmission and Return Data 53 5.1 | Transmission Validation .......................................... 53 5.1.1 | Missing or Multiple Attachments .............................. 55 5.1.2 | Error Reading or Persisting the Form Data File ................... 55 5.1.3 | Manifest Verification Failure .................................. 55 5.1.4 | Duplicate XML File Detected ................................. 56 5.1.5 | Manifest and XML File Schema Validation Failure. . . . . . . . . . . . . . . . . 56 5.1.6 | Business Rule Errors ....................................... 57 Section 6 Acknowledgement Files 60 6.1 | Acknowledgement Schema ....................................... 61 6.2 | Retrieving Acknowledgements .................................... 62 6.2.1 | Error Data File ............................................ 62 6.2.2 | Retrieving Acknowledgements via the UI Channel ................ 65 6.2.3 | Retrieving Acknowledgements via the A2A Channel .............. 66 Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters iv |
| Section 7 Corrections and Replacements 68 7.1 | Corrections Process ............................................. 68 7.1.1 | Transmitting Corrections .................................... 69 7.1.2 | Transmitting Form 1094-C Corrections (Authoritative Transmittals Only) ..................................... 70 7.1.3 | Transmitting Forms 1095-B or 1095-C Corrections ............... 70 7.1.4 | Transmitting Form 1094-C and Form 1095-C Corrections .......... 71 7.2 | Rejected Transmissions .......................................... 71 7.2.1 | Transmissions Rejected by Portal ............................. 71 7.2.2 | Transmissions/Submissions Rejected by AIR .................... 72 7.3 | Replacement Process - Transmitting Replacements .................. 72 7.3.1 | Replacement Transmissions ................................. 73 7.3.2 | Replacement Submissions .................................. 76 Section 8 Extension of Time to File 80 8.1 | Request for an Additional Extension of Time to File ................... 80 8.2 | Extension of Time to Provide the Recipient Copy ..................... 80 Section 9 Waiver from Filing Electronically 82 Section 10 Appendix A: AIR Transmission Checklist (A2A) for TY2023 84 Section 11 Appendix B: AIR Transmission Checklist (UI) for (TY) 2023 89 Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters v |
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List of Tables
Table 2-1: TCC Roles ....................................................................... 7
Table 2-2: Responsible Official Titles .......................................................... 9
Table 3-1: Transmissions Types .............................................................. 13
Table 4-1: List of Authorized Certificate Authorities ............................................. 25
Table 4-2: Special Characters Not to Be Included in Any Data ..................................... 27
Table 4-3: Allowable Characters ............................................................. 27
Tax Year 2017 Forms 1094-B, 1094-C, 1095-B, and 1095-C ........................................ 32
Table 4-4: List of Fault Codes (TPE Errors) for Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021,
2022 and 2023 ................................................................... 35
Table 5-1: AIR Error Categories .............................................................. 54
Table 5-2: Schema Validation Business Rules .................................................. 57
Table 6-1: AIR Forms Acknowledgement Schema Elements ...................................... 61
List of Figures
Figure 2-1: Example of Transmitter TCC and Form Status ........................................ 10
Figure 2-2: Software Package Identifiers and Status Indicators ................................... 11
Figure 2-3: Add Software Developer Package .................................................. 11
Figure 3-1: Conceptual Structure of IRS AIR SOAP MTOM Attachments ............................ 14
Figure 3-2: Layout of Unique Transmission Identifier (UTID) ...................................... 15
Figure 4-1: Sample of a Receipt ID via UI Channel .............................................. 19
Figure 4-2: Sample XML of Receipt ID through A2A Channel ...................................... 21
Figure 4-3: SOAP Message Structure ......................................................... 22
Figure 4-4: Form 1094-B Schema Structure .................................................... 28
Figure 4-7: Example of AIR Schema Information ................................................ 32
Figure 4-9: Sample of an A2A Channel Fault Message ........................................... 34
Figure 4-10: Sample of a UI Channel Fault Message ............................................. 35
Figure 4-11: Example of UI Upload Page ...................................................... 50
Figure 4-12: UI Check Transmission Status Page Showing the Search Error ......................... 51
Figure 6-1: Sample of an Error Data File ....................................................... 64
Figure 6-2: Sample of an Error Data File with TIN Validation ...................................... 65
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters vi
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| Figure 7-1: Reference Records to be Corrected ................................................ 69 Figure 7-2: Replacing a Rejected Transmission ................................................. 75 Figure 7-3: Visual depicting the first-rejected submission in a chain of rejections that should be replaced ........................................................................ 77 Figure 7-3A illustrates a similar situation when the entire replacement transmission was rejected ...... 77 Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters vii |
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Section 1 Introduction
Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns (AIR) for
Software Developers and Transmitters (Processing Year [PY] 2024), outlines the communication procedures,
transmission formats, business rules and validation procedures for information returns transmitted
electronically through the AIR System. To develop software for use with the AIR System, Software Developers,
Transmitters, and Issuers should use the guidelines provided in this publication along with the Extensible
Markup Language (XML) Schemas published on IRS.gov. The procedures in this publication should be used
when the following information returns are transmitted electronically for Tax Year (TY) 2015, TY2016, TY2017,
TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023 in PY2024:
■ 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
Note: This publication does not contain information or procedures for filing Form 1095-A.
The transmittal Forms 1094-B and 1094-C provide information about the Issuer of the ACA Information Returns
and the Forms 1095-B and 1095-C provide information about the covered individuals. Generally, the Forms
1095- B and 1095-C will be submitted with their associated transmittals, Forms 1094-B and 1094-C; however,
in certain circumstances, the Form 1094-C can be submitted alone. After these forms are processed by AIR,
the status of each submission and a detailed acknowledgment is made available to each Transmitter.
Note: Please refer to Publication 1220, Specifications for Electronic Filing of Form 1097, 1098, 1099,
3921, 3922, 5498 and W-2G, for non-ACA Information Return instructions. Non-ACA Information Returns
are electronically filed via the Filing Information Returns Electronically (FIRE) System.
The procedures in this publication should also be used in conjunction with the most current version of the
following publications:
■ Publication 4557 - Safeguarding Taxpayer Data: A Guide for Your Business: The purpose of this
publication is to provide information on legal requirements to safeguard taxpayer data. The target
audience is non- government businesses involved in the preparation and filing of income tax returns.
■ Publication 5164 - Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns
(AIR): This publication contains general and program specific testing information for use in completing
the ACA Assurance Testing System (AATS) process for business submissions. AATS is a process to test
software and electronic transmissions prior to accepting Software Developers, Transmitters, and Issuers
into the AIR program.
■ Publication 5258 - Affordable Care Act Information Returns (AIR) Submission Composition and
Reference Guide. Guidance to Internal Revenue Service (IRS) external partners (Software Developers,
Transmitters, and Issuers) with composing submissions and transmission files that are sent to IRS for
processing. Description of the interaction between AIR and the Transmitter through the Information
Submission Services (ISS) User Interface (UI) and Application to Application (A2A) channels.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 2
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INTRODUCTION
■ Publication 5308 - Automated Enrollment for ACA Providers IRS developed this guide for the AIR
System authorized contacts who want to use Automated Enrollment (AE) to enroll A2A Client Application
Systems into the IRS Application to Application (A2A) channel. The AE application provides authorized,
delegated users the ability to enroll and update the A2A Client Application System ID (ASID) using the
Integrated Enterprise Portal (IEP).
AIR publications and guides are located on the Affordable Care Act Information Returns (AIR) page.
1.1 | Purpose
The purpose of this publication is to provide the specifications to electronically file the ACA Information
Returns (Forms 1094/1095-B and 1094/1095-C) with IRS.
Forms 1094/1095-B and 1094/1095-C are information returns under Section 6011(e)(2)(A) of the Internal
Revenue Code which provides that any person, including a corporation, partnership, individual, estate, or
trust, who is required to file 10 or more information returns, must file such returns electronically. 10 or more
Information Return requirement applies separately for each type of return and separately to each type of
corrected return.
Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 250-10 and requires corrected information
returns to be filed in the same manner as original information returns.
Note: All filers are encouraged to file the ACA Information Returns electronically even if they file less than
10 information returns. Final regulations were issued February 21, 2023, by the Department of the Treasury
and the Internal Revenue Service. These regulations reduce the 250-Return threshold to generally require
electronic filing by filers of 10 or more returns in a calendar year beginning in Tax Year 2023, Processing
Year 2024.
All filing requirements apply individually to each reporting entity as defined by its separate Tax Identification
Number (TIN). Issuers should retain a copy of information returns (or have the ability to reconstruct the data)
for at least three years from the reporting due date.
1.2 | Communications
IRS worked in partnership with many AIR stakeholders to develop the information contained within this
publication. The ACA Information Return (AIR) Help Desk has been designated as the first point of contact for
electronic filing issues Software Developers, Transmitters and Issuers should contact the AIR Help Desk toll
free at 1-866-937-4130, for domestic calls, or 470-769-5100 (not toll-free) for international calls. The AIR Help
Desk provides assistance in the following areas:
■ ACA Application for Transmitter Control Code (TCC)
■ ACA Assurance Testing System (AATS) and Communication Testing
■ Business Rules and Error Code Resolution
Inquiries regarding issues with the AIR System and the new development of the forms related to the ACA
Program may be sent to AIR Mailbox at airmailbox@irs.gov.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 3
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INTRODUCTION
1.2.1 | AIR Web Site
For information regarding the AIR System and electronic filing Affordable Care Act Information Returns go to
Affordable Care Act Information Returns (AIR) webpage. The AIR page provides:
■ Online ACA Information Returns (AIR) System (Production and Testing) Status
■ ACA Information Returns (AIR) Program Overview
■ Affordable Care Act Assurance Testing System (AATS) Information
■ Resources to ACA Information Returns (AIR) Publications, Schemas, Business Rules and much more
If you encounter an issue or limitation that prevents an ACA Information Return from being submitted
electronically through AIR, and the solution is not posted on the Affordable Care Act Information Return
(AIR) webpage, please contact the AIR Help Desk. The Service will then work on making the appropriate
corrections or assisting with the issue or limitation. Until corrections can be implemented, AIR may develop
“workarounds" which are temporary changes to allow the return to be transmitted electronically. Workarounds
will be posted by Tax Year (TY) and linked to the Schema and Business Rules page under the “Known Issues.”
AIR uses QuickAlerts, an IRS e-mail service, to disseminate information quickly regarding AIR issues
to subscribers. This service keeps tax professionals up to date on AIR issues throughout the year, with
emphasis on issues during the filing season. After subscribing, customers will receive “round the clock”
communications issues such as electronic specifications and system information needed for Software
Developers and Transmitters to transmit the Forms 1094/1095-B and 1094/1095-C to IRS. New subscribers
may sign up through the "subscription page" link located on the QuickAlerts "More" e-file Benefits for Tax
Professionals page.
1.3 | Filing ACA Returns through a Third-Party Transmitter
If you do not have an in-house programmer familiar with XML or software that is certified to support the ACA
forms that you plan to file, you can file through a Third-Party Transmitter.
Only those persons listed as an Authorized User on the ACA Application for TCC qualify to receive
information about a Receipt ID associated with a TCC listed on that application.
If your Third-Party Transmitter needs technical assistance regarding a Receipt ID associated with records that
were submitted on behalf of your organization, they should contact the AIR Mailbox. They may copy you on
their email if they wish.
1.3.1 | When filing through a Third-Party Transmitter obtain the following for each submission filed on
your behalf (1094-B or C and accompanying 1095 records):
■ A copy of all electronic records within each submission, along with the Receipt ID for the transmission in
which they were filed.
■ The transmission Status that is returned when processing is complete (Accepted, Accepted With Errors,
Partially Accepted, Rejected).
■ The Error Data File if the status is anything other than “Accepted.” The Error Data File will provide a
detailed list of errors, such as TIN Validation and Business Rule errors.
Note: The items cited above are critical to your ability to make corrections should your Third-party
Transmitter go out of business or be otherwise unavailable to file corrections on your behalf.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 4
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| Section 2 |
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Section 2 Submitting the ACA Application for
Transmitter Control Code (TCC)
If you are an employer or insurance issuer/carrier responsible for filing 250 or more ACA Information Returns,
you are required to file them electronically. ACA Information Returns must be filed through AIR using an ACA
Transmitter Control Code (TCC). ACA Information Returns may not be filed using any other Transmitter Control
Code. For example, FIRE TCC or Electronic Identification Filing Number (EFIN).
Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 250 to 100 and requires corrected information
returns to be filed in the same manner as original information returns.
“Who should apply for an ACA Transmitter Control Code”?
If you are transmitting information returns to IRS or if you are developing software to file information returns
electronically, you must apply for one or more TCCs using the ACA Application for Transmitter Control Code
(TCC) available online from e-Services. A single application can be used to apply for multiple roles and the
necessary TCCs.
The ACA Application for TCC contains three separate roles: Software Developer, Transmitter, and Issuer.
Complete the ACA Application for TCC if your firm or organization is performing one or more of the
following roles:
■ Software Developer – An organization writing either origination or transmission software according to IRS
specifications.
■ Transmitter – A Third-Party sending the electronic information returns data directly to IRS on behalf of any
business.
Note: If you are transmitting returns for your own company, in addition to transmitting returns on behalf of
another business, you do not need both the Transmitter and Issuer role. You can file all returns as a Transmitter.)
■ Issuer – A business filing their own ACA Information Returns regardless of whether they are required to file
electronically (transmit 250 or more of the same type of information return) or volunteer to file electronically.
The term “Issuer” includes any person required to report coverage on Form 1095-B and any applicable large
employer required to report offers of coverage on Form 1095-C and file the associated transmittal Form
1094-B or Form 1094-C.
Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 250 to 100 and requires corrected information
returns to be filed in the same manner as original information returns.
If you are an Employer or Insurance Issuer/Carrier using a Third Party to prepare and transmit your information
returns to IRS, you do not need to obtain a TCC.
Note: Issuers and Transmitters are collectively referred to as Transmitters throughout this document.
These roles are not mutually exclusive, for example, a firm or organization may be both a Transmitter and a
Software Developer. In addition to the roles the firm or organization will perform, the application will require
the transmission method for Transmitters and Issuers or the transmission method(s) the software packages will
support.
Each role will receive its own TCC to be used based on the activity being performed. For example, Software
Developers performing Testing will use the Software Developer TCC. Do not use the Software Developer TCC to
transmit Production files.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 6
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SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
Note: If an organization requires more than one TCC for any given role, a Responsible Official listed on the
application should contact the AIR help desk to request an additional TCC.
The table below provides examples of who should apply for a TCC.
Table 2-1: TCC Roles
What roles should I select on my ACA Application for Transmitter Control Code?
Software
Purchased or If… And Then
Developed?
I am a commercial
Select both the
Software Developer I will transmit information
Software Developer
developing software and for employers or
Developed role and the
selling software packages insurance issuers/
Transmitter role on your
to employers and carriers.
application.
insurance issuers/carriers,
I am an employer or
insurance issuer/carrier
developing my own I will perform the Select the roles of
software package, or software testing with IRS Software Developer
Developed
who has contracted with and transmit my own and Issuer on your
someone to develop a information returns. application.
unique package for my
sole use,
Select the role of Issuer
on your application.
I am an employer or Note: You may not
insurance issuer/carrier I will transmit my own use an Issuer TCC to
Purchased
purchasing a software information returns. transmit information
package, returns for other
employers or insurance
issuers/carriers.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 7
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SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
What roles should I select on my ACA Application for Transmitter Control Code?
Software
Purchased or If… And Then
Developed?
Select the role of
Transmitter on your
application.
Note: The TCC for
I will transmit my own a Transmitter can
I am an employer or
information returns be used to transmit
insurance issuer/carrier
Purchased and transmit for other your own returns and
purchasing a software
employers or insurance others. You may not
package,
issuers/carriers. use an Issuer TCC to
transmit information
returns for other
employers or insurance
issuers/carriers.
Before completing the ACA Application for TCC, all Responsible Officials and Contacts in the business or
organization must create an e-Services account using a rigorous two-factor authentication process called
Secure Access. Two-factor authentication means you must have your credentials (username and password)
plus a security code sent to your mobile phone or generated by your IRS2Go application each time you log
in. Responsible Officials and Contacts must create an account using the Secure Access two-factor authenti-
cation process before you can apply for your TCC.
Before starting the identity proofing process, review Secure Access: How to Register for Certain Online
Self-Help Tools. Each Responsible Official will need to sign the ACA Application for TCC on the Application
Submission page by accepting the Terms of Agreement box and entering their PIN created during the
registration process. Below are the available titles for Responsible Officials.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 8
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SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
Table 2-2: Responsible Official Titles
Business Type Title
Partnership and Limited Partner, General Partner, Limited Partner, LLC Member, Manager,
Liability Partnership Member, Managing Member, President, Owner, Tax Matter Partner (TMP)
Corporations, Personal President, Vice President, Corporate Treasurer/Treasurer, Assistant
Service Corporation Treasurer, Chief Accounting Officer (CAO), Chief Executive Officer (CEO),
and Limited Liability Chief Financial Officer (CFO), Tax Officer, Chief Operating Officer (COO),
Corporations Corporate Secretary/Secretary, Secretary Treasurer, Member
President, Vice President, Treasurer, Assistant Treasurer, Chief
Accounting Officer (CAO), Tax Officer, Chief Operating Officer (COO),
Association, Credit Union, Chief Executive Officer (CEO), Chief Financial Officer (CFO), Executive
Volunteer Organization, Director/Director, Chairman, Executive Administrator/Administrator,
State Government Agency Receiver, Pastor, Assistant to Religious Leader, Reverend, Priest,
Minister, Rabbi, Chairman, Secretary, Director of Taxation, Director of
Personnel, Tax Officer
Sole Proprietor Owner, Sole Proprietor, Member, Sole Member, Tribes
After all listed Responsible Officials have entered their PIN on the Application Submission page, submit the
application for processing.
Note: All Responsible Officials and Contacts on the application must create an account using the
two-factor authentication process before the application can be submitted.
Responsible Official – Individuals with responsibility for, or the authority over the electronic filing of ACA
Information Returns operation at the firm or organization location. Responsible Officials are also the first point
of contact with IRS, and have authority to sign original/revised ACA Application for TCC and are responsible
for ensuring that all requirements are adhered to. At least two Responsible Officials will need to be listed on
the application. All Responsible Officials will be required to sign the application. A Responsible Official can
also be a Contact on the application.
Contact – individuals who may be responsible for transmitting and/or are available for inquiries from IRS daily.
There is a minimum of 2 required Contacts and a maximum of 10 Contacts allowed per application.
Note: The Contact provided here is not required to be the same Contact provided on the Form 1094-B or
Form 1094-C.
The application does not have to be completed in a single session. A tracking number is provided when the
application is submitted or when the application is in “Saved” status.
Note: In certain situations, the information submitted requires further review by IRS before a TCC can
be issued. In these cases, IRS will contact the Responsible Official of record regarding any additional
information that may be needed.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 9
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SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
Once an ACA Application for TCC is processed and completed, TCCs and Software IDs, if applicable, are
sent via United States Postal Service (USPS) and are also available to be viewed on the summary screen of
the applicant’s online application. Applicants will receive a separate letter containing the TCC for each role
selected on their application.
2.1 | Transmitter and Issuer TCCs
Depending on the roles selected on the application, one or more TCCs will be assigned. Each TCC will have
an indicator of Test "T" or Production "P" and status of Active, Inactive, or Dropped. Transmitters and Issuers
are issued a TCC in Production status. The Form T/P Indicator (1094/1095-B or 1094/1095-C) is in Test “T”
status, until required Communication Testing is conducted and passed. See the example 2-1 below. Once
Communication Testing is passed, the Transmitter should contact the AIR Help Desk to request the associated
Form T/P Indicators be moved to Production “P” status. Transmitters must then wait 48 hours after the Form
T/P Indicators are moved to Production before they can use the TCC to transmit live data to Production. Once
a Form T/P Indicator is moved to Production, the TCC cannot be used to transmit to the test environment.
See the example below:
Figure 2-1: Example of Transmitter TCC and Form Status
2.2 | Software Developer TCCs
After selecting the Software Developer role on the application, additional information about the transmission
method and the software package (type, year and forms supported) being developed is required. The TCC
is permanently assigned in “Test” status. A separate Software ID is also assigned for each package. The tax
year(s) for the information returns supported, transmission method(s), form type, and software package type
(Commercial Off the Shelf (COTS), Online, In-house) are also required. Each Software Package and form type
has a separate status; if your Software Package supports more than one form type (e.g. Forms 1094/1095-B
and 1094/1095-C), both forms must be in Production before the Software Package is moved from "Test"
status to "Production" status.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 10
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SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
Figure 2-2: Software Package Identifiers and Status Indicators
Software Package information must be updated annually through the ACA Application for TCC located
on e-Services at IRS.gov. New Software IDs will be assigned for each tax year. To update your application,
the Responsible Official should go to the Application Details page and click the "Add" button under the
Software Developer Package List.
Figure 2-3: Add Software Developer Package
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 11
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| Section 3 |
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TRANSMISSIONS AND SUBMISSIONS
Section 3 Transmissions and Submissions
3.1 | Transmission/Submission Definitions and Limitations
A transmission is defined as a separate package of electronic AIR documents which includes the Manifest
and the Form Data File.
■ The Manifest contains information about the Transmitter, transmission and the payload.
■ The Form Data File contains one or more submissions in XML format.
Transmission Requirements:
■ Must consist of one or more submissions
■ Must not contain submissions of different types (must not have both Forms 1094/1095-B and
1094/1095-C in the same transmission)
■ Must not contain submissions for more than one tax year (for example, must not have Tax Year 2020 and
Tax Year 2021 in the same transmission)
■ Must not contain multiple Transmission types (Original, Correction, and Replacement)
■ The Form Data File (UI) or Message Transmission Optimization Mechanism (MTOM) (A2A) attachments
may not exceed 100 MB of uncompressed native XML
■ Must include the “TransmissionTypeCd” that identifies the type of transmission as follows:
Table 3-1: Transmissions Types
Allowed Data Value Description
‘O’ A transmission containing original records
‘C’ A transmission containing correction records
‘R’ A transmission containing replacement records
Message Transmission Optimization Mechanism (MTOM) attachment is a World Wide Web Consortium
(W3C) standard that provides a method of efficiently sending binary data to and from Web services.
For the purposes of this document, a submission is defined as the combination of a single transmittal form
(Form 1094-B or Form 1094-C) and its associated information return (Form 1095-B or Form 1095-C). For
example, a submission is either:
■ One Form 1094-B and one or more Form(s) 1095-B or
■ One Form 1094-C and one or more Form(s) 1095-C or
■ One Form 1094-C and zero Forms 1095-C, whenever the Form 1094-C is marked as a correction to an
Authoritative Transmittal (for a previously accepted Form 1094-C)
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 13
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Submission (Form Data File) Requirements:
■ The reported number of information returns on the transmittal form (Form 1094-B or 1094-C) must match
the actual number of information returns (Form 1095-B or 1095-C) in the submission
■ If a submission is larger than 100 MB, it must be split into two or more transmissions in the following way:
■ in one transmission, the first submission will consist of a single Form 1094 and as many associated
Forms 1095 as will fit within the 100 MB limit
■ in the next transmission, the second or subsequent submission(s) will consist of a single Form
1094, and the remainder of as many associated Forms 1095 as can be contained without
exceeding the 100 MB size limit
■ Must not contain records of different form types (e.g., must not have both Forms 1095-B and Forms
1095- C in the same submission)
■ Must not contain records for more than one tax year in the same submission
■ If an ALE Member files more than one Form 1094-C, one (and only one) Form 1094-C filed by the ALE
Member must be identified on line 19, Part I, as the Authoritative Transmittal
■ If an ALE Member files only one Form 1094-C, it must be identified on line 19, Part I, as the Authoritative
Transmittal
The conceptual structure of AIR Simple Object Access Protocol (SOAP) MTOM attachments (A2A channel)
and the Form Data File attachment (UI channel) are depicted in Figure 3-1.
Figure 3-1: Conceptual Structure of IRS AIR SOAP MTOM Attachments
3.2 | Uniquely Identifying the Transmission
The XML Schemas for Forms 1094/1095-B and 1094/1095-C include elements designed to uniquely identify
ACA Information Returns transmissions, submissions within the transmission, and records within the
submission.
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Transmitters must uniquely identify each transmission with a Unique Transmission ID (UTID). The format for
the UTID includes various fields separated by colons (:) as follows:
■ UUID – a universally unique identifier (UUID) is an identifier standard defined by the Internet
Engineering Task Force (IETF) in Request for Comments (RFC) 4122. The UUID consists of a 16-octet
(128-bit) number. This is a mandatory field: the UUID is represented by 32 hexadecimal digits, displayed
in five groups separated by hyphens. For example: 550e8400-e29b-41d4-a716-446655440000
■ Application ID – the Application ID will be SYS12 and is a mandatory field.
■ Transmitter Control Code – is an uppercase alphanumeric field that will contain the Transmitter’s TCC
and is mandatory.
■ Reserved – is an empty field (no space between colons).
■ Request Type – the Request Type defines the type of request which must be “T” (Transactional) and is
mandatory.
The UTID for the transmission will be 550e8400-e29b-41d4-a716-446655440000:SYS12:BB002::T
Unique Transmission Identifier (UTID)
Figure 3-2: Layout of Unique Transmission Identifier (UTID)
Every transmission that AIR receives is validated to ensure that the UTID is unique (has not been previously
submitted to the AIR System, including previously submitted rejected returns) and conforms to the pattern
assigned in the XML Schema. If a UTID is missing, not sequential or not unique, the transmission is rejected,
and no further processing occurs. For TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022
and TY2023 the UTID can also be used to check the status of a transmission. The Schema allows either the
TCC and Receipt ID or UTID to check the status.
Each transmittal (Form 1094) within a transmission will include a Submission Identifier (SID) that will start at
one and increment by one for each subsequent transmittal. Do not include leading zeros. The SID is defined in
the XML Schema as a non-negative integer which is sufficiently large enough that the 100 MB Form Data File
constraint dictates the number of submissions that can be included in a transmission.
Each record (Form 1095) within a submission will include a Record Identifier (RID) that will start at one and
increment by one for each subsequent record.
When an error is identified, both Form 1094 and Form 1095 records are uniquely identified within a
transmission by combining the Receipt ID, SID, and RID (as applicable), using the pipe symbol “|” as separator
and returning them to the Transmitter as follows:
UniqueSubmissionId = RECEIPTID|SID
UniqueRecordId = RECEIPTID|SID|RID
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Unique Submission Identifier (USID) and Unique Record Identifier (URID) enable:
■ IRS to report errors to Transmitters that are clearly related to the specific record(s) within the submission
and the transmission
■ Transmitters to send corrected records to the IRS precisely identifying the record to be corrected
■ Both IRS and Transmitters to track transmissions and submissions
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TRANSMITTING INFORMATION RETURNS
Section 4 Transmitting Information Returns
This section provides an overview of transmission methodology, transmission composition, as well as data
structure needed to successfully transmit ACA Information Returns to IRS. The data exchanged between the
Transmitters and the ACA Information Return (AIR) System via XML files or messages conforms to the Simple
Object Access Protocol (SOAP). There are two data communication channels between external clients and
the AIR System: Both channels require the submissions to be self-contained in a single uncompressed XML
formatted file. AIR will allow the Transmitter to transmit submissions to IRS and retrieve acknowledgements for
those transmissions from IRS.
■ The ISS-User Interface (UI) Channel (Web Browser) –The XML forms are created using the published
XML schemas located on the Affordable Care Act Information Returns (AIR) page and then uploaded
to the AIR System via the UI Channel. This data is exchanged using the Hyper Text Transfer Protocol
Secure (HTTPS) protocol over a Transport Layer Security (TLS) connection and then converted to SOAP.
■ The ISS-Application to Application (A2A) Channel –The data is exchanged in SOAP messages using
the Web Application request-response model transport mechanism over an HTTPS connection.
All information returns transmitted to IRS undergo a series of checks in the Portal. If any of these checks fail,
the Transmitter will receive a fault response (an error prefixed with “TPE”), and a Receipt ID is not provided.
The list of “TPE” errors is shown in Table 4-4 If every validation passes, the transmission continues to be
processed in AIR, where additional validations are performed, (i.e., Schema and Manifest TCC) and a Receipt
ID is generated.
Generally, the Receipt ID is returned to the Transmitter almost immediately after a successful transmission.
For ISS-UI, the Receipt ID will be displayed via web browser upon successful transmission. For ISS-A2A, the
Receipt
ID will be part of the system-to-system response. The Receipt ID does not provide proof that the ACA
Information Returns in the transmission were either accepted or rejected. The Receipt ID does provide proof
that IRS received the file. The Transmitter must retrieve their Acknowledgement to obtain proof of acceptance
or rejection. The Correction and Replacement process also utilize the Receipt ID in combination with the
Submission and Record Identifiers as described later in Section 7.
For more information on how to compose submission and transmission files sent to IRS for processing using
the AIR System, refer to Publication 5258, AIR Submission Composition and Reference Guide, located on the
Affordable Care Act Information Returns (AIR) page.
4.1 | Transmitting via the User Interface (UI) Channel
Transmitters must have completed the e-Services secure access Registration, must have an ACA Transmitter
Control Code (TCC), and must be using IRS approved software to submit returns and retrieve acknowl-
edgments. See Section 2 above for information on creating an e-Services account and applying for an ACA
TCC. The Transmitter will be required to log in to the IEP using the links found on the Affordable Care Act
Information Returns (AIR) Program page:
■ AIR UI Channel Login AATS (Testing)
■ AIR UI Channel Login Production
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The Transmitter is required to upload two uncompressed native XML files to the AIR System: A Manifest
File, which includes all the Transmitter’s information and the Form Data File, which includes the Forms
1094/1095-B or Forms 1094/1095-C data.
IRS Portal will perform authentication and authorization, threat mitigation, and initial validation on the
transmission. IRS Portal will return a fault response (an error prefixed with “TPE”), if a transmission contains a
threat, or if a transmission fails initial validation. The list of “TPE” errors is shown in Table 4-4.
If threats are detected or XML Schema validation fails, IRS will reject the transmission and inform the
Transmitter of the rejection. If no security threats are detected, AIR returns a Receipt ID, UTID and a
Timestamp to the Transmitter in the web browser as part of the synchronous session.
The AIR System validates the Manifest and Form Data File and performs additional security checks and XML
Schema validation on the inbound transmission. The Receipt ID and UTID are the key information required for
a Transmitter to retrieve the acknowledgement for the respective transmission.
Note: The Receipt ID returned to the Transmitter should be kept with the transmission and protected from
loss or deletion.
If the Transmitter does not receive the Receipt ID for some reason (e.g., the session times out or is
terminated) or it is accidentally lost or deleted, request the Acknowledgement File using the UTID before
calling the AIR Help Desk, toll-free, at 1-866-937-4130, for domestic calls, or 470-769-5100 (not toll-free)
for international calls. To request the Receipt ID for the transmission. The AIR Help Desk assistor will
require the user to identify themselves and the UTID for the transmission in question to provide the
respective Receipt ID.
Figure 4-1: Sample of a Receipt ID via UI Channel
For more specific information on creating transmission files for the UI channel, refer to Publication 5258, AIR
Submission Composition and Reference Guide, located on the Affordable Care Act Information Returns
(AIR) page.
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4.2 | Transmitting via the Application to Application (A2A) Channel
To invoke the A2A channel, Transmitters must have an active IRS e-Services account and an ACA Transmitter
Control Code (TCC). In addition, they must have completed the Automated Enrollment application and be
using IRS approved Software to submit returns and retrieve acknowledgements in Production. See Section 2
for information about obtaining an account and applying for an ACA TCC.
The TCC in the UTID must be the same as the TCC in the UserId. The UserId must match the ASID in the A2A
Client Application.
IRS uses SOAP with HyperText Transfer Protocol (HTTP) binding for the transmission file, which are SOAP
messages transported over a HTTPS connection (HTTP over TLS – Transport Layer Security) protocol. A
comprehensive understanding of Web Service SOAP messaging and Web Services Standards is necessary in
order to create software capable of transmitting data to IRS.
The Transmitter will be required to include their digital certificate and a digitally signed hash of
certain message structures in the WS-Security Header of the SOAP Message and invoke the
appropriate URL for the Web Service endpoint that exposes the IRS-ACASubmitService within the
ACAGetTransmitterBulkRequestService.wsdl. The Transmitter is required to transmit a SOAP Message in
a SOAP Envelope that consists of the SOAP Header, and the SOAP Body. The SOAP Header includes the
Transmitter information. The SOAP Body consists of Forms 1094/1095-B or Forms 1094/1095-C data in an
uncompressed native XML file that is attached to the SOAP Message as an MTOM encoded attachment.
SOAP messages are exchanged with IRS using the Web Services request-response model transport
mechanism using the HTTPS protocol. For specific information on creating A2A Messages, please refer to
Publication 5258, AIR Submission Composition and Reference Guide is located on the Affordable Care Act
Information Returns (AIR) page.
IRS Portal will perform authentication and authorization, threat mitigation, and initial validation on the
transmission. IRS Portal will return a fault response (an error prefixed with “TPE”), if a transmission contains a
threat, if a transmission fails initial validation, or if a connection with the endpoint cannot be established. The
list of “TPE” errors is shown in Table 4-4.
The AIR System validates the SOAP message and performs additional security checks and Manifest Schema
validation on the inbound transmission. If threats are detected or Manifest Schema validation fails, IRS will
reject the transmission and inform the Transmitter of the rejection. If no security threats or Manifest schema
validation failure are detected, AIR returns a Receipt ID, the UTID, and a Timestamp to the Transmitter in
the SOAP Response message as part of the synchronous session. The Receipt ID or the UTID is the key
information required for a Transmitter to retrieve the acknowledgement for the respective transmission.
Note: The Receipt ID returned to the Transmitter should be kept with the transmission and protected from
loss or deletion.
If the Transmitter does not receive the Receipt ID for some reason (e.g., the session times out or is terminated)
or it is accidentally lost or deleted, request the Acknowledgement File using the UTID before calling the AIR
Help Desk, toll-free, at 1-866-937-4130, for domestic calls, or 470-769-5100 (not toll-free) for international
calls to request the Receipt ID for the transmission. The AIR Help Desk assistor will require the user to identify
themselves and the UTID for the transmission in question to provide the respective Receipt ID.
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Figure 4-2: Sample XML of Receipt ID through A2A Channel (footnote 1in screenshot above, see reference below)
For more specific information on creating transmission files for the A2A channel, refer to Publication 5258,
AIR Submission Composition and Reference Guide, located on the Affordable Care Act Information Returns
(AIR) page.
4.2.1 | Transmission File and Soap Message via A2A
The AIR transmission file is a MIME (Multipurpose Internet Mail Extensions) multipart document that contains
two parts that conforms to “SOAP message with attachments” standard as given below:
■ The first part of the multi-part document is the SOAP envelope (as described below) that contains
transmission level information
■ The second part of the document is a SOAP attachment that contains the ACA Information Return
Submissions
1 Author replaced ty21 with tyYY - Use of generic namespace text to minimize need for Current Tax Year updates and continued
document maintenance.
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SOAP is an XML based protocol used to encode the information in Web Service request and response
messages before transmitting them over a network. A SOAP message is a simple XML document that
consists of a SOAP Envelope with the following elements:
■ A SOAP Header element that contains header information (ACA Header, WS-Addressing and Manifest)
■ A SOAP Body element that contains request and response information and the reference to the MTOM
(Message Transmission Optimization Mechanism) attachment
■ A SOAP Fault element containing errors and status information
The second part of the message, MIME (Multipurpose Internet Mail Extension), is the SOAP attachment
which contains the ACA Information Return Submission(s) as an MTOM encoded attachment. See example
below.
Figure 4-3: SOAP Message Structure
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4.2.2 | Strong Authentication
All external partner communication will need to support encryption using TLS 1.2 Federal Information
Processing Standards (FIPS) Publication 140-2. Compliant cryptography will be used for strong and secure
communication between Transmitters and IRS.
The A2A registration and enrollment process for Transmitters and their application system is an automated
process. The authorized user can perform the following functions relative to their A2A Client System ID (ASID)
for their organization:
■ Enroll, Update, and Un-enroll ASID
■ View a deleted ASID
■ Inactivate, Activate ASID
■ Replace the certificate for ASID
Publication 5308, The Automated Enrollment for ACA Providers External Guide describes the automated
enrollment process and can be found on the Affordable Care Act Information Returns (AIR) page.
IRS requires strong authentication when transmitting via the A2A channel, which will affect authentication
techniques for all A2A Web services. The strong authentication certificate/credential will replace the password
and the ACA Information Returns Web Service Endpoint, Web Services Description Language (WSDL) will
accommodate this credential. Each Transmitter will be required to register their certificate with AIR through the
AE application. Software Developers must use the set of WSDL files provided by IRS to build their application
so that they can use strong authentication. The WSDL files are not automatically sent upon download of the
certificate/credential.
Note: To request the WSDLs, the Responsible Official, or an official identified as a Contact on the ACA
Application for TCC, must send an email to the AIR Mailbox (airmailbox@irs.gov) with “WSDLs” in the
subject line. The email request must include your company name and AIR TCC. The WSDLs will be
forwarded upon confirmation of the completed status of the ACA TCC Application and contact information.
Publication 5258,AIR Submission Composition and Reference Guide, explains the integration and uses of
this IRS- provided client code sample to support certificate-based authentication for AIR A2A Web services.
In addition to the code itself, this guide provides necessary information for developers to use when integrating
the new feature into client software that communicates with A2A Web services.
4.2.3 | Certificate Management
IRS requires the use of client digital (X.509) certificates issued by IRS-designated certificate authorities (see
listing of approved Certificate Authorities in Section 4.2.4) to provide enhanced authentication of external
partner application systems for A2A Web service processing. This capability is intended to mitigate threats
defined in Treasury Department Publication 85-01, Department of the Treasury Information Technology (IT)
Security Program, Vol. II, Handbook, Part 1, Section 5.4.4 Sensitive Systems.
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To meet the requirements stated in the Treasury directive, the system will:
1. Provide verification of a digital signature of appropriate message parts produced using the private key
for the X.509 certificate submitted with the authentication request and shall prevent (fail) authentication
if this verification fails.
2. Verify that a submitted X.509 certificate is properly formatted and is verified by appropriate CA
signature and shall prevent (fail) authentication if this verification fails.
3. Provide checks to ascertain that a submitted X.509 certificate has not been revoked, using most
current Certificate Revocation List (CRL) resources from IRS-designated CAs, and shall prevent (fail)
authentication if the certificate has been revoked. CRLs will be retrieved from each IRS-designated CA
based on the schedule of available updates for that CA, so that the most up-to-date CRL will be made
available for A2A authentication.
4. KeyInfo should use the KeyIdentifier tag which has the Base64 encoded certificate as its value. The
Base64 encoded certificate should include the entire certificate chain including the root certificate and
all the authorized CA certificates to pass the authentication process.
5. Provide checks to ensure that a submitted X.509 certificate has not expired and shall prevent (fail)
authentication if the certificate has expired.
6. Ensure that a submitted X.509 certificate matches a certificate previously registered for the application
system using data stored in IRS directory by an enrollment process and shall prevent (fail) authenti-
cation if the match cannot be made.
7. Mitigate replay attacks for authentication.
8. Provide error handling by which any external failing strong authentication for any reason will receive a
SOAP fault response message stating that “Authentication Failed.”
9. Provide adequate capacity for A2A certificate-based authentication.
10. Ensure that authentication attempts and results are audited and incorporated into log files for audit and
forensic purposes.
11. Accommodate external users that have one or more sites (and client certificates) associated with a
single Public Key Infrastructure (PKI) sponsor.
12. Register valid certificates for each enrolled external application system using an automated enrollment
process. The authentication credentials structure shall be changed for all A2A Web service requests to
accommodate session-less requests.
A2A Transmitters must use digital certificates (X.509) versus passwords upon proper enrollment and
registration of the certificate. The registered certificate’s Key Usage attribute should ONLY list BOTH of
the values “digital signature” and “key encipherment.” Any additional values for this attribute will result in
submission rejection due to the strict Key Usage Enforcement policy at the IRS portal. Encryption of the
signing key is important on your system. Do not store an unencrypted copy of the signing key on your system.
The signing key should be stored in a standard encrypted key store.
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4.2.4 | Authorized Certificate Authorities
Digital certificates bind digital information to physical identities and provide non-repudiation and data integrity.
Before you begin the Automated Enrollment (AE) process, each entity should obtain one valid digital certificate
issued by an approved Certificate Authority (CA). AE only recognizes and accepts digital certificates issued by
IRS approved certificate authorities, listed below.
Table 4-1: List of Authorized Certificate Authorities
Certificate Authority Type of Certificate
Go to ORC ECA and select "Order Component/Server
ORC ECA, naming a server Certificates". On the screen for order, please choose
"Server Certificates".
Go to Identrust Government Agencies and click on
“Buy Now”, you’ll see a long list of Government programs
for which you can get a certificate and select the
IGC Medium Assurance Device, naming a "Department of Treasury - IRS MeF e-File"
device
or "Department of Treasury - IRS Secure Data Transfer”.
The type to choose is IGC Standard Medium Assurance |
Organization Identity | Device
Go to Identrust Government Agencies and click
on “Buy Now”, you’ll see a long list of Government
programs for which you can get a certificate and
IGC Medium Assurance Affiliated or IGC
select the “Department of Treasury - IRS MeF e-File” or
Medium Assurance Affiliated Hardware, naming
“Department of Treasury - IRS Secure Data Transfer”. The
an individual
types to choose are IGC Standard Medium Assurance |
Organization Identity | Device or IGC | Medium Assurance
| Business Identity | Hardware Storage
4.3 | XML Overview for AIR
IRS uses XML, a language that specifies the structure and content of electronic documents and files to
define the electronic format of ACA Information Returns. This section explains some of the elements of an
XML document. For detailed information regarding the IRS Submission File structure, including the XML
Schema containing the required Tag Names/Element Names and Namespaces, refer toPublication 5258,AIR
Submission Composition and Reference Guide.
4.3.1 | AIR XML Schema Package Structure
This section describes the AIR XML Schema file structure and how the schemas will be packaged as of the
date this publication was issued.
Schemas for a given ACA Information Return are developed by the respective projects and submitted to the
IRS Data Engineering (DE) Group. The DE Group integrates the project XML Schemas into a standard ACA
XML Common Library. The ACA XML Common Library consists of several common XML Schema building
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blocks as follows:
■ IRS-CAC.xsd – contains common aggregate components
■ IRS-CBC.xsd – contains common basic components
■ IRS-SDT.xsd – contains specialized data types
The ACA XML Common Library is built following IRS Enterprise Standards, Naming, and Design Rules.
The common XML Schema building blocks are packaged into a COMMON folder within the XML Library
structure as follows:
XML Library n.n
COMMON
The ACA XML Library for AIR includes the following folders:
EXT
IRS-EXT-ACA-AIR-1094BC.xsd
MSG
Various .xsd and .xml – contains the Message, Form Data File, Manifest File, and Error Data File
SRV
ACAGetTransmitterBulkRequestService – the WSDL for the transmission endpoint
ACAGetTransmitterBulkRequestStatus – the WSDL for the retrieve acknowledgements endpoint
In addition to the schema files, there are six business rule files, one for each Form 1094-B, Form 1095-B,
Form 1094-C, Form 1095-C, one for the Shared rules, and one for the Manifest/Header.
The schema and business rule files can be found on the Affordable Care Act Information Returns (AIR) page.
4.3.2 | AIR XML Structure
When entering character data into an XML document, it is important to ensure that the specified encoding
supports the characters provided. By design, AIR uses Unicode Transformation Format-8 (UTF-8), without
Byte Order Mark (BOM). AIR does not support any other encoding scheme (for example, UTF-16 and UTF-32).
4.3.3 | Prohibited and Constrained Special Characters
Software Developers and Transmitters must not include certain special characters in any character data
included in the XML of the SOAP message or the XML file attached to the SOAP message. The following
special characters must not be included in any of the data fields for either Forms 1094/1095-B or Forms
1094/1095-C transmissions:
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Table 4-2: Special Characters Not to Be Included in Any Data
Character Character Description
-- Double Dash
# Hash Key
IRS will reject a transmission that contains any of the special characters identified in Table 4-2, either in the
SOAP Message or in the XML file, upon receipt.
Example 1: If a record has a last name data field containing MyCorp #10, then the transmission must not
include the hash key/pound sign, so that the data field instead contains MyCorp 10.
Example 2: If a record has an address data field containing NoPlaceWay--Suite 4, then the transmission
must not include the double dash, so that the data field instead contains NoPlaceWay-Suite 4.
The following special characters must be escaped before they are included in the data fields that allow
escaped characters of either Forms 1094/1095-B or Forms 1094/1095-C transmissions:
Table 4-3: Allowable Characters
Escape Escape Character
Character Character Description Character Allowed?
Characters Allowed
& Ampersand Rejected & Allowed
‘ Apostrophe Rejected ' Allowed
< Less Than Rejected < Allowed
“ Quotation Mark Rejected " Allowed
> Greater Than Allowed > Allowed
*Caution: “PersonFirstNm”, “PersonMiddleNm”, and “PersonLastNm” cannot contain any special characters.
For example, if a record has a last name data field containing an apostrophe, such as “O’Malley”, the
transmission cannot include the apostrophe or the escaped apostrophe characters. The apostrophe must
be stripped, and the last name data must be entered as “OMalley”. The transmission will be rejected if the
apostrophe is used. As a rule, the schema definitions must be followed.
However, the escaped apostrophe will be allowed in the “BusinessNameLine1Txt” and
“BusinessNameLine2Txt” schema elements. Any special characters that are not listed in the Table 4-3 or
Table 4-4 will be allowed as-is. For example, a hyphen is allowed in the “PersonFirstNm”, “PersonMiddleNm”,
“PersonLastNm”, “BusinessNameLine1Txt” and “BusinessNameLine2Txt”.
Additional elements may also be restricted by XML schema data element definitions. For example, the
schema does not allow the use of escaped Less Than or escaped Quotation within “BusinessNameLine1Txt”
and “BusinessNameLine2Txt”.
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4.3.4 | Tag Names
Each field on the AIR Forms 1094/1095-B or Forms 1094/1095-C is identified using an XML tag name within
the XML schema.
Tag names were created using the following conventions:
■ A meaningful phrase with the first letter of each word capitalized and using no spaces (upper Camel case)
■ A length of not more than 30 characters
■ Standard abbreviations to meet the tag name 30-character limit
The Tag Names, also known as Element Names, were standardized by IRS for all ACA Information Return
forms. A notional example of a simple XML element that identifies the record number in a submission would be:
<xsd:element ref="UniqueRecordId" minOccurs="1" maxOccurs="unbounded"/>
A notional example of a complex XML element that identifies all the data elements required for Form 1094-B
would be:
Figure 4-4: Form 1094-B Schema Structure
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4.3.5 | Attributes
Attributes provide additional information or describe a constraint of a data element.
■ The first letter of the first word of an attribute name is lower case; the first letter of each subsequent
word is capitalized (lower camel case).
For instance, in the example of the simple XML element Form1094BUpstreamDetail above, the attribute
maxOccurs="unbounded" identifies that there is no limit to the number of Forms 1095-B that can be included
in the XML. (However, the number of Forms 1095-B included in a submission is constrained by the 100 MB file
size limit.)
4.3.6 | Repeating Group
Repeating groups are specified in XML schema definitions using the minOccurs and maxOccurs facets on
sequence or choice definitions. An example of a repeating group is as follows:
<xsd:element ref="CoveredIndividualGrp" minOccurs="0" maxOccurs="99"/>
The element ‘CoveredIndividualGrp’ allows a maximum of 99 groups within each 1095 record that is
submitted. Beginning and ending tags are necessary for each group submitted. The reference element
resolves to the eFile Type EmployerCoveredIndividualType:
<xsd:element name="CoveredIndividualGrp" type="EmployerCoveredIndividualType">
EmployerCoveredIndividualType is a complex data element that includes the nodes Covered Individual Name,
Social Security Number or Date of Birth, and several other indicators required for the repeating group. All the
elements of the EmployerCoveredIndividualType repeat as each CoveredIndividualGrp are reported.
Figure 4-5: Example of the Covered Individual Repeating Group
The ability to repeat information within the XML Schema is the electronic equivalent of attaching additional
forms when there is insufficient space on the form to include all the information that must be filed (e.g., If there
are more than six covered individuals, see Form 1095-B Part IV, Continuation Sheet(s), for information about
the additional covered individuals.).
4.3.7 | AIR Schema and Business Rules
A schema is an XML document that specifies the data elements, structure and rules for the transmission
Manifest and each form or document. In addition to formats defined by schemas, information returns must
also adhere to business rules, which provide a second level of validation for information returns processed by
the AIR System.
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IRS created an XML schema for each of the different types of ACA Information Returns (Form 1094-B, Form
1094-C, Form 1095-B, and Form 1095-C), Transmission File, and Acknowledgement File. Each schema also
has a respective set of business rules that are used during AIR validation.
Within the XML schema, data elements are the basic building blocks of an XML document. Schemas
recognize two categories of element types: simple and complex. A simple type element contains only one
data type and may only have documentation attributes, such as description or line number. A complex type
element is an element that has one or more attributes or is the parent to one or more child elements.
The Transmitter and Issuer have the responsibility to provide information as specified by IRS forms,
instructions and regulations.
Note: The software used to transmit AIR documents to IRS must be capable of putting the information in the
specified schema while also abiding by all applicable business rules.
The AIR schemas do not allow empty or null values within schema tags. All data elements present by virtue
of an opening and a closing tag must contain a value. Empty or null tags (even for optional data elements) will
result in a transmission rejection. Do not include tags for optional data elements that are empty.
Each year, new legislation and/or improvements to IRS programs impact IRS forms and processing
procedures. IRS evaluates these changes to determine if updates to the XML schemas and business rules are
necessary.
When the AIR schemas are posted on the Affordable Care Act Information Returns (AIR) page, IRS will identify
when the schemas are available in the AATS and Production environments. Software Developers are not
required to retest when new schemas (minor or major) are posted. However, IRS strongly recommends the
use of AATS to retest when Software Developers update their software in response to schema changes. Links
to the AIR XML Schemas and Business Rules are located on the Affordable Care Act Information Returns
(AIR) page.
Note: If there are critical changes required due to late legislation changes, national disasters, or errors
identified during testing or production, IRS may issue updated XML schemas and business rules after
December and during the processing year.
General Information about Version Numbers follows:
Each version of the XML Schemas and the corresponding business rules has a unique version number
assigned. It is important to note the following principles regarding version numbers:
■ Each information return’s schema version has an associated set of business rules with the same version
number. This ensures that each updated schema version includes an updated set of business rules.
■ The “FormnnnnUpstreamDetailType” complex element includes a documentation element and
dictionary entry name that identifies the form including the major and minor version numbers of the
schema for each return type as well as the effective begin date for the XML Schema. For example, the
“Form1095BUpstreamDetailType” from IRS-Form1094-1095BTransmitterUpstreamMessage.xsd file
shown below identifies the schema version as v1.0 with an effective date of 2015-01-27.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 30
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Figure 4-6: 1095-B Upstream Detail Type
■ Each business rule document’s version number identifies the version and effective begin date of the
business rules.
■ The “Active Validating Schema Version” specifies the business rules and schema version that will be
used to validate an information return that has been received by IRS during a timeframe. This provides a
mechanism for different versions to be accepted at the same time. It also enables an older version to be
validated against a newer version’s set of schemas and business rules. IRS will publish all valid schema/
business rule versions.
The active validating schema version will be the most recent schema version posted on the Affordable
Care Act Information Returns (AIR) page. IRS will provide the “Start” dates when schemas are available in
Production and AATS. These “Start” dates also represent when the latest schema posted becomes the active
validating schema.
4.3.8 | Validating Schema Versions
Throughout the year, multiple versions of XML Schemas and Business Rules may be posted to IRS.gov
depending upon whether a change to the schema is major or minor; AIR may not require that the schema
version used to submit the return data match the schema version used by AIR during validation. In general,
there is one active validating schema version for each return type in a tax year. The Schema/Business Rules
tables will include the Start dates and End dates, if applicable, for AATS and Production. IRS strives to limit
the number of schema and/or business rule revisions, especially after production opens. A QuickAlerts
message is issued when a new version of the XML Schemas and Business Rules are posted on the
Affordable Care Act Information Returns (AIR) page.
Minor Schema Changes – When IRS issues revised schemas for an information return type and changes the
increment for the minor number, AIR continues to accept returns composed using previous schema versions.
When the minor number is changed, IRS allows Software Developers to decide for themselves whether they
need to use the latest version or not based on what is included in their tax preparation software and what
changes were made to the schemas.
Returns may be composed using previously published schema versions, but IRS will only validate against the
“active validating schema version” when the return is processed. For example:
If the current schema version is 1.0 and the schema change is minor, IRS will assign the new number 1.1. The
active validating schema version is 1.1. AIR will continue to accept returns composed using version
1.0. However, all returns (whether composed with version 1.0 or 1.1) will be validated with the latest
version, 1.1.
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Major Schema Change – When IRS issues revised schemas for an information return type and changes
the increment for the major number, all returns must be composed by software using the latest version. If
information returns are composed using previously published schema versions, they will not validate against
the active validating schema version when the return is processed and will be rejected.
For example, if the current version is 1.1 and IRS determines it can no longer accept information returns
composed using schema version 1.1 (or v1.0), it will assign the new major number 2.0. The active validating
schema version is 2.0. Returns submitted with version 1.1 or earlier will be rejected for using an unsupported
schema version.
Software Developers and Transmitters should select the applicable form type on the AIR Schemas and
Business Rules page to get information about all active and prior year schemas and business rules used by
the AIR Production and AATS.
Tax Year 2017 Forms 1094-B, 1094-C, 1095-B, and 1095-C
Version Date Posted AATS Dates Production Dates
TY2017v1.0 Start Date: Start Date: 1/22/2018
Updates: 10/30/2017 Note: Schemas v1.0 and
05/25/2018 - Note: Schemas v1.0 Business Rules v1.1,
New posting of and Business Rules v1.2, v1.3, and v1.4 are
revised Release 07/02/2017 v1.1, v1.2, v1.3, valid for Production.
Memo and and v1.4 are valid End Date: TBD
business rule for AATS. End Date:
v1.1, v1.2, TBD
v1.3, and v1.4
Figure 4-7: Example of AIR Schema Information
4.3.9 | Example of Schema Versioning
The Affordable Care Act Information Returns (AIR) page provides information and technical guidance
for Software Developers and Transmitters who are interested in developing software for AIR for Tax Years
2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023. Included are the XML Schemas, Business Rules,
Release Memorandums and specific instructions.
Note: When creating payload for prior year (TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021,
TY2022 and TY2023) data, please use the schemas and business rules that were in effect for that tax year.
Do not use the current year schemas and rules. In addition, do not mix or combine tax years within the
same submission or the same transmission. Transmitters should use the latest schema package Filing
Season (FS) 2024 (TY2023) Manifest schema to generate A2A SOAP message or the UI Manifest file
regardless of which tax year is being submitted.
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Below is a sample of the AIR Forms XML Schema Version
Figure 4-8: Samples of Schema Versioning for AIR Forms
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4.4 | Threat Mitigations in AIR Transmissions
Information Submission Services (ISS) will only accept XML files and attachments. Each file, message and/
or attachment transmitted through the ISS-A2A or ISS-UI channels will be checked for threats before being
routed to AIR back-end systems. In the event the system detects a threat in the Transmission File, the
following steps will be taken:
■ ISS will perform threat mitigation and initial validation on authorized connections
■ The Transmission will be rejected and a fault code (TPE Error) response will be returned
■ The Transmitter must remove the infected data and then retransmit the file
Figure 4-9: Sample of an A2A Channel Fault Message
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Figure 4-10: Sample of a UI Channel Fault Message
Table 4-4 below defines fault codes and messages from the ISS.
Table 4-4: List of Fault Codes (TPE Errors) for Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022
and 2023
Fault Service
Reason Channel ISS Fault Message
Code Leg
We are experiencing a technical issue.
A2A Please try your request again later. We
apologize for the inconvenience.
Message Delivery
TPE1001 Request
Failure We are experiencing a technical issue
[Error Code 6052]. Please try your
UI
request again later. We apologize for the
inconvenience.
Our system detected invalid or outdated
XML namespaces in your message.
Please review the XML standards
A2A outlined in Section 3 of Publication
5258,AIR Submission Composition
and Reference Guide, correct any
issues, and try again.
Invalid/Incorrect
TPE1101 Request
Namespace [TPE1101] Our system detected invalid
or outdated XML namespaces in the
Manifest file. Please review the XML
standards outlined in Section 3 of
UI
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
The requested service is not available at
A2A this time. Please resubmit during normal
Service Window
TPE1102 Request operation hours.
Closed
UI *Error not applicable to ISS-UI
The request is not compliant with web
service policy requirements. Please
review the transmission instructions
A2A outlined in Section 5 of the Publication
5258,AIR Submission Composition
Request is not and Reference Guide, correct any
TPE1104 Request
compliant issues, and try again.
We are experiencing a technical issue
[Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
The message was not formatted
properly and/or cannot be interpreted.
Please review the XML standards
A2A outlined in Section 3 of the Publication
5258,AIR Submission Composition
and Reference Guide, correct any
issues, and try again.
XML is not [TPE1105] Our system has detected a
TPE1105 Request
well- formed potential threat in the Manifest file you
are attempting to transmit, and it cannot
be transmitted. This may be due to
malformed XML. Please review the XML
UI
standards outlined in Section 3 of the
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
The message did not match our current
WSDL and/or schema. Please see
the Fault Details information below for
the particular element(s) our system
A2A
has detected a potential issue with.
Please review the published WSDLs
and schemas located on the AIR page,
SOAP message correct any issues, and try again.
TPE1106 Request does not conform to
WSDL [TPE1106] The Manifest file does not
match our current schema. In particular,
our system has detected a potential
issue with the following element(s):
UI
<Element1>, <Element2>, <Element3>,
and others. Please review the published
schemas on the AIR page, correct any
issues, and try again.
Request message exceeds the 100
MB maximum size limit. Please review
the XML file standards outlined in
A2A Section 3 of the Publication 5258,
AIR Submission Composition and
Reference Guide, correct any issues
Message exceeds with the request, and try again.
TPE1107 Request maximum size limit
of 100 MB [TPE1107] The Form file exceeds the
100 MB size limit. Please review the XML
file standards outlined in Section 3 of the
UI Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues with the request, and
try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Our system has detected a potential
threat in the transmission and it cannot
be transmitted. Please review the XML
A2A standards outlined in Section 3 of the
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential Code
TPE1108 Request
Injection Threat [TPE1108] Our system has detected a
potential threat in the Manifest file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
Our system has detected a potential
threat in the transmission and it cannot
be transmitted. Please review the XML
A2A standards outlined in Section 3 of the
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential SQL
TPE1109 Request
Injection Threat [TPE1109] Our system has detected a
potential threat in the Manifest file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Our system has detected a potential
threat in the transmission, and it cannot
be transmitted. Please review the XML
A2A) standards outlined in Section 3 of the
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential Document
TPE1110 Request
Structure Threat [TPE1110] Our system has detected a
potential threat in the Manifest file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
The request message must be sent
using HTTP compression (RFC 1952 -
GZIP). Please review the transmission
A2A instructions outlined in Section 5 of the
HTTP Compression
TPE1112 Request Publication 5258,AIR Submission
Failure
Composition and Reference Guide,
correct any issues, and try again.
UI *Error not applicable to ISS-UI
The request message must be MTOM
encoded. Please review the transmission
instructions outlined in Section 5 of the
A2A
Message not MTOM Publication 5258,AIR Submission
TPE1114 Request
encoded Composition and Reference Guide,
correct any issues, and try again.
UI *Error not applicable to ISS-UI
We are experiencing a technical issue.
Unable to decode A2A Please try your request again later. We
TPE1115 Request MTOM encoded apologize for the inconvenience.
request message
UI *Error not applicable to ISS-UI
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Our system has detected UTF-8 BOM
UTF-8 BOM encoding in the Manifest file and cannot
encoding in the be interpreted. Please review the XML
TPE1118 Request Manifest file UI only standards outlined in Section 10 of the
and cannot be Publication 5258,AIR Submission
interpreted Composition and Reference Guide,
correct any issues, and try again.
Our system identified an issue with the
WS-Security Header in your message.
Please review the WS-Security
Invalid WS Security A2A instructions outlined in Section 5 of
TPE1122 Request Signature (Keystore, Publication 5258,AIR Submission
Password) Composition and Reference Guide,
correct any issues, and try again
UI *Error not applicable to ISS-UI
Our system identified an issue with one
or more signed parts in your message.
Please review the WS-Security
Invalid Digital A2A instructions outlined in Section 5 of
TPE1123 Request Signature (Signed Publication 5258,AIR Submission
Parts) Composition and Reference Guide,
correct any issues, and try again.
UI *Error not applicable to ISS-UI
We are experiencing a technical issue.
A2A Please try your request again later. We
apologize for the inconvenience.
Failed to connect to
TPE1126 Request the Authentication We are experiencing a technical issue
Policy Server [Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Message not formatted properly and is
A2A missing HTTP credentials. Please check
message and try again.
Missing credentials
TPE1127 Request We are experiencing a technical issue
in HTTP request
[Error Code 6064]. Please try your
UI
request again later. We apologize for the
inconvenience.
We were unable to authenticate
your credentials. Please review the
information about digital certificates
A2A included in Section 5 of the Publication
Failed to authen-
5258,AIR Submission Composition
ticate with the
and Reference Guide, ensure that the
TPE1128 Request Authentication
credentials are valid, and try again.
Policy Server
We are experiencing a technical issue
[Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
We were unable to authenticate
your credentials. Please review the
information about digital certificates
A2A included in Section 5 of the Publication
Failed to 5258,AIR Submission Composition
authorize with the and Reference Guide, ensure that the
TPE1129 Request
Authentication credentials are valid, and try again.
Policy Server
We are experiencing a technical issue
[Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Our system has detected an error with
the Test File Code. Please check the
message and try again. Please note
that the Test File Code value of 'T' is
A2A
used for AATS transmissions and the
Test File Code value of 'P' is used
for transmissions intended for IRS
Request contains compliance processing.
TPE1130 Request Invalid Test File
Code value [TPE1130] Our system has detected
an error with the Test File Code of your
Manifest file. Please check the file and
try again. Please note that the Test
UI
File Code value of 'T' is used for AATS
transmissions and the Test File Code
value of 'P' is used for transmissions
intended for IRS compliance processing.
Our system has detected an error with
the Unique Transmission ID. Please
review the UTID format outlined in
A2A Section 5 of Publication 5258,AIR
Submission Composition and
Reference Guide, correct any issues,
and try again.
Request message
TPE1131 Request UTID is either
[TPE1131] Our system has detected an
missing or invalid
error with the Unique Transmission ID
of your Manifest file. Please review the
UTID format outlined in Section 3 of the
UI
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
“ChecksumAugmentationNum” value in
your transmission against the calculated
value of the form data file attachment.
Please review Publication 5258,
A2A
AIR Submission Composition and
Reference Guide, Section 3.4.3,
Computing Checksum, correct the
checksum value, and retransmit.
Failed due to
TPE1132 Request checksum validation [TPE1132] Our system detected
error an error while validating the
“ChecksumAugmentationNum” value in
your manifest file against the calculated
value of the form data file.
UI
Please review Publication 5258,
AIR Submission Composition and
Reference Guide, Section 3.4.3,
Computing Checksum. Correct the
checksum value and retransmit.
Our system has detected an
error with the UserId field of the
ACASecurityHeader. Please verify that
your A2A Client Application System ID
(ASID) is included in the UserId field.
Unable to extract A2A
For more information, please review the
TPE1133 Request UserId from
UserId guidelines outlined in section 5
Manifest
of Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
UI *Error not applicable to ISS-UI
A2A *Error not applicable to A2A
Unauthorized
TPE1134 Request
request
UI 403 Static Error Page
A2A *Error not applicable to A2A
Unauthorized
TPE1135 Request [TPE1135] Our system has detected an
request
UI issue with your request. Please return to
the homepage and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
A2A *Error not applicable to A2A
Unauthorized
TPE1136 Request [TPE1136] Our system has detected an
request
UI issue with your request. Please return to
the homepage and try again.
A2A *Error not applicable to A2A
Unauthorized
TPE1137 Request [TPE1137] Our system has detected an
request
UI issue with your request. Please return to
the homepage and try again.
A2A *Error not applicable to A2A
Unauthorized
TPE1138 Request [TPE1138] Our system has detected an
request
UI issue with your request. Please return to
the homepage and try again.
Our system has detected an issue with
A2A the transmission's certificate. Please
Unable to process
TPE1139 Request check the request and try again.
provided certificate
UI *Error not applicable to ISS-UI
A2A *Error not applicable to A2A
TPE1141 Request Invalid request [TPE1141] Our system has detected an
UI issue with your request. Please return to
the homepage and try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
The attachment was not formatted
properly and/or cannot be interpreted.
Please review the XML standards
A2A outlined in Section 3 of Publication
5258,AIR Submission Composition
and Reference Guide, correct any
issues, and try again.
Attachment is
TPE1201 Request [TPE1201] Our system has detected a
malformed
potential threat in the Form file, and it
cannot be transmitted. This may be due
to malformed XML. Please review the
UI XML standards outlined in Section 3 of
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Form file, and
try again.
Our system has detected a potential
threat in the request message
attachment. Please review the XML
A2A standards outlined in Section 3 of
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential Code
TPE1203 Request Injection in
[TPE1203] Our system has detected a
Attachment
potential threat in the Form file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Form file, and
try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Our system has detected a potential
threat in the request message
attachment. Please review the XML
A2A standards outlined in Section 3 of
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential SQL
TPE1204 Request Injection in
[TPE1204] Our system has detected a
Attachment
potential threat in the Form file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Form file and
try again.
Our system has detected a potential
threat in the request message
attachment. Please review the XML
A2A standards outlined in Section 3 of
Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues, and try again.
Potential Document
TPE1205 Request Structure Threat in
[TPE1205] Our system has detected a
Attachment
potential threat in the Form file and it
cannot be transmitted. Please review the
XML standards outlined in Section 3 of
UI
the Publication 5258,AIR Submission
Composition and Reference Guide,
correct any issues on the Form file, and
try again.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
The request message contains more
than one attachment. Please review
the transmission instructions outlined
A2A in Section 5 of Publication 5258,
TPE1206 Request Extra attachment(s) AIR Submission Composition and
Reference Guide, and resubmit with
only one attachment.
UI *Error not applicable to ISS-UI
The request message is missing
an attachment. Please review the
transmission instructions outlined in
A2A Section 5 of Publication 5258,AIR
Submission Composition and
Missing Reference Guide, add an attachment
TPE1207 Request
attachment(s) to the request, and resubmit.
We are experiencing a technical issue
[Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
Our system has detected UTF-8 BOM
encoding in the Form file and cannot
UTF-8 BOM
be interpreted. Please review the XML
encoding in the UI and
TPE1208 Request standards outlined in Section 10 of
Form file and cannot A2A
Publication 5258,AIR Submission
be interpreted
Composition and Reference Guide,
correct any issues, and try again.
Unable to deliver response message to
A2A
transmitter.
TPE2001 is deprecated in the A2A
Consumer is service policy. Can be triggered via
TPE2001 Response
unreachable ISS UI, but under extremely rare
UI circumstances. Could possibly remove
this entry from the table entirely as
transmitters are extremely unlikely to
ever see this code.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
Parse Receipt ID from Response
Unable to parse A2A
message using XPath.
Receipt ID from
TPE2111 Response Receipt message We are experiencing a technical issue
using with the receipt [Error Code 6064].
UI
XPath Please try your request again later. We
apologize for the inconvenience.
Parse Timestamp from Response
A2A
Message using XPath.
Unable to parse
timestamp from
TPE2112 Response We are experiencing a technical issue
Receipt message
with the receipt [Error Code 6064].
using XPath UI
Please try your request again later. We
apologize for the inconvenience.
Parse UTID from Response Message
A2A
using XPath.
Unable to parse
UTID from Receipt
TPE2113 Response We are experiencing a technical issue
message using
with the receipt [Error Code 6064].
XPath UI
Please try your request again later. We
apologize for the inconvenience.
Parse Error Code from Response
A2A
Message using XPath.
Unable to parse
Error Code from
TPE2114 Response We are experiencing a technical issue
Receipt message
with the receipt [Error Code 6064].
using XPath UI
Please try your request again later. We
apologize for the inconvenience.
Parse Error Message from Response
A2A
Message using XPath.
Unable to parse
Error Message from
TPE2115 Response We are experiencing a technical issue
Receipt message
with the receipt [Error Code 6064].
using XPath UI
Please try your request again later. We
apologize for the inconvenience.
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Fault Service
Reason Channel ISS Fault Message
Code Leg
We are experiencing a technical issue.
A2A Please try your request again later. We
There is an apologize for the inconvenience.
excess number of
TPE2201 Response
attachments in the We are experiencing a technical issue
response with the receipt [Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
We are experiencing a technical issue.
A2A Please try your request again later. We
The attachment apologize for the inconvenience.
in the response
TPE2202 Response
exceeded maximum We are experiencing a technical issue
size limit with the receipt [Error Code 6064].
UI
Please try your request again later. We
apologize for the inconvenience.
4.4.1 | Threat Mitigation through ISS-UI:
If an error has occurred upon upload of the Manifest and Form Data File, the user will be returned to the
upload page with an error marked in red. Examples of the upload page and upload error page are shown
below in Figures 4-13.
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Figure 4-11: Example of UI Upload Page
If an error has occurred upon submission status requests, the Transmission Status Details page will display an
error table depicting the error codes and corresponding error details. An example of the transmission status
page is shown below in Figure 4-12.
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Figure 4-12: UI Check Transmission Status Page Showing the Search Error
4.4.2 | Threat Mitigation through ISS-A2A
ISS-A2A will perform threat mitigation and initial validation on authorized connections. ISS-A2A will return
a fault if a transmission contains a threat, if a transmission fails initial validation, or if a connection with the
endpoint cannot be established and reject the transmission.
Faults differ from errors – a fault is an issue during transmission, whereas an error is the result of business
rules processing failure. The Fault Generation process is common to each of ISS-A2A process flows. Fault
messages generated to ISS-A2A are always routed to the transmitter via a SOAP message.
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| Section 5 |
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VALIDATING THE TRANSMISSION AND RETURN DATA
Section 5 Validating the Transmission and
Return Data
This section explains how the AIR System will perform validations of the transmission and return data via
Schema validations, Transmission Header and Manifest validations, and Business Rule checks.
When AIR receives a transmission, the following tasks are executed in this order:
1. The Receipt ID and Timestamp are generated
2. Basic Manifest validations such as TCC validations are performed in synchronous session
3. If any condition fails with the TCC or Software ID, AIR will stop processing
4. The Receipt ID, Timestamp, and Unique Transmission ID (A2A only) are returned to the Transmitter
5. The Form Data File attached to the transmission is read and written to persistent storage
6. Verify “Attachment Byte Size Number” by calculation and comparison
7. Verify that the UUID extracted from the ACA Business Correlation ID is unique for the Transmitter
Control Code (TCC) extracted from the ACA Business Correlation ID
8. Verify Transmission Type Code, Tax Year and Vendor Information
9. Verify Checksum and duplicate file validation
10. Schema Validation is executed in the Form Data File
11. The Form Data File is queued for processing against the AIR Business Rules
12. Errors identified during processing against the AIR Business Rules are written to the AIR database and
inserted into an Error Data File that will be returned to the Transmitter in the Acknowledgement
When errors are identified with the transmission or AIR cannot read or write the Form Data File to persistent
storage, the transmission will be rejected, and the appropriate error code and description will be returned to
the Transmitter in the SOAP Response message.
If the Form Data File fails Schema validation, the transmission will be rejected. The appropriate error
code and description relevant to Schema validation will be returned when the Transmitter retrieves the
Acknowledgement for the respective transmission.
When business rule errors are identified during processing of the Form Data File, AIR will record the error
codes and descriptions and return those errors in the Error Data File attached to the Acknowledgement SOAP
Response message as an MTOM encoded attachment.
Note: When entering a foreign address, AIR will only accept certain foreign country codes which are
aligned with the codes that the Modernized e-File (MeF) application accepts. The list of allowable
foreign country codes that IRS accepts is found at the following link: Foreign Country Code Listing for
Modernized e-File (MeF).
5.1 | Transmission Validation
This section describes the checks that are made on the transmission and the errors that will be returned to the
Transmitter if the transmission is rejected before it can be saved for further processing.
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Table 5-1: AIR Error Categories
Error Prefix General Description Severity Action
Transmitter notified via SOAP
Unable to process request
AIRER (File Read Transmission Response to transmission message
– cannot read or persist
Error) Rejected Transmitter resolves on read error,
XML File
AIR resolves on write error
HEADER- XXX Transmitter notified via the
MANIFEST-XXX Error occurred validating Acknowledgement
Transmission
(TY2016+) AIRMF the transmission Manifest
Rejected
(TY2015) (Manifest or Header Transmitter resolves
Validation Error)
Error occurred during Transmission Transmitter notified via the
AIRSH (XML
XML Schema Validation – Rejected Acknowledgement
Schema Validation
missing data elements or or Partially
Error)
schema not well formed Accepted Transmitter resolves
HEADER-XXX Transmitter notified via the
MANIFEST-XXX Acknowledgement
Transmission
(TY2016+) AIRMF The XML File is a duplicate
Rejected
(TY2015) (Duplicate Transmitter resolves
File)
HEADER-XXX Transmitter notified via the
MANIFEST-XXX, Acknowledgement
1095B-XXX,
1094C-XXX, Transmitter resolves
1095C- XXX Correction Information Transmission
provided is invalid Rejected
(TY2016+) AIREX,
AIRMF (TY2015)
(Correction validation
failure)
SHARED-XXX Transmitter notified via the
1094B-XXX, 1095B- Acknowledgement
XXX, 1094C-XXX, Transmission
1095C-XXX TIN and Name do not
Accepted with
match IRS records Transmitter is expected to correct
(TY2016+) AIRTN Error the data and send correction record
(TY2015) (TIN to IRS
Validation Error)
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Error Prefix General Description Severity Action
SHARED-XXX Transmitter notified via the
1094B-XXX, 1095B- Acknowledgement
XXX, 1094C-XXX, Error occurred while Transmission Transmitter is expected to correct
1095C- XXX processing the record Accepted with the data and send correction record
(TY2016+) AIRBR against the business rules Error to IRS
(TY2015) (Business
Rule Validation Error)
5.1.1 | Missing or Multiple Attachments
Checks for missing or multiple attachments occur during the transmission synchronous process. AIR first
validates that one and only one Form Data File is attached to the transmission. If there are no files attached,
AIR will reject the transmission and return the appropriate error code and error description. If there is more
than one XML Form Data File attached to the transmission, AIR will reject the transmission and return the
appropriate error code and error description.
5.1.2 | Error Reading or Persisting the Form Data File
Errors reading or persisting the Form Data File occurs during the transmission synchronous process.
AIR extracts the Form Data File from the MTOM encoded attachment, reads the file and stores the file to
persistent storage. If AIR cannot read, or persist the Form Data File, AIR will reject the transmission and return
an error code with a prefix AIRER.
5.1.3 | Manifest Verification Failure
Manifest verification checks occur after receipt processing (reading and persisting the XML Form Data File).
AIR will perform the following checks against the data included in the Manifest and return any errors found
when the Transmitter retrieves the Acknowledgement for the transmission:
■ Verify that the Test File Indicator is set to ‘P’ (PROD)
■ Verify that the Transmitter Control Code (TCC – included in the ACA Business Correlation ID) is valid, in
the “Active” status, and authorized to transmit the Information Returns included in the transmission
Note: If the transmission is rejected with Header-005 or Header-006 (SysError 1 or 2) wait 48 hours, then
retransmit.
■ Verify that the TCC is authorized (Roles - Issuer or Transmitter) to transmit the forms in the transmission
and that the forms are in Production "P" status
■ Verify TCC is active and permitted to submit specific form
■ Verify that the Software ID is authorized for PROD and in the “P” status
■ Verify Software ID is active for specified payment year on the manifest
■ If any conditions fail in TCC or Software ID, AIR will stop processing
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■ Verify “Attachment Byte Size Number” by calculation and comparison
■ Verify that the UUID extracted from the ACA Business Correlation ID is unique for the Transmitter Control
Code (TCC) extracted from the ACA Business Correlation ID
■ Verify Transmission Type Code, Tax Year and Vendor Information
■ Verify the checksum in the manifest against the computed SHA-256 Checksum on the Form Data Files
submitted by transmitter
■ Verify duplicate file validation based on checksum number and status of the transmission
Note: If an error occurs during TCC authorizations, processing stops at that point for security reasons and
the remainder of the Manifest is not validated.
If the above verifications fail, AIR will reject the transmission and return a Business Rule error with a prefix
MANIFEST or HEADER for TY2016 forms & beyond or an Error code prefixed with AIRMF for TY2015 forms
with the following two exceptions, where these Business Rules are returned rather than an Error Code:
MANIFEST-001: If Manifest 'PriorYearDataInd' has a choice of "Yes" indicated, then 'PaymentYr' must be
equal to the Processing Year minus two or more years
MANIFEST-002: If Manifest 'PriorYearDataInd' has a choice of "No" indicated, then 'PaymentYr' must not be
equal to the Processing Year minus two or more
5.1.4 | Duplicate XML File Detected
Duplicate file checks occur after the Transmitter has successfully submitted the transmission to IRS. AIR
checks the computed SHA-256 Checksum and the size of the Form Data File against previously processed
Form Data Files submitted by the respective TCC. If the checksum that AIR identified from the Form Data
File on persistent storage match a Form Data File previously transmitted by that TCC, the file will be rejected
as duplicate and return a corresponding duplicate error code with prefix MANIFEST for TY2016 forms and
beyond.
■ The Form Data file will not be identified as duplicate if the previously submitted file status is “REJECTED”
5.1.5 | Manifest and XML File Schema Validation Failure
Manifest schema validation occurs before the Transmitter has successfully submitted the transmission to
IRS. Forms 1094/1095-B and 1094/1095-C Manifest schema and XML file Schema Validation occurs after the
Transmitter has successfully submitted the transmission to IRS. IRS recommends each return be run against
a validating parser prior to being submitted to IRS. This pre-validation is intended to identify the majority of
potential error conditions and minimize the chance of receiving errors. A validating parser compares the XML
document to the defined elements and attributes of the schemas to ensure a well-formed document that
adheres to the XML Schema is transmitted to IRS. Schemas provide the basic definition for elements (i.e.,
field length, data type, prescribed patterns, enumerations, etc.). Data integrity depends on each data
element complying with the data format specifications. If the ACA Information Return preparation software
uses IRS-defined XML schemas to create the XML information return, there should be no data format errors in
the return. The AIR System verifies this by validating each return in the transmission file against the schemas.
The information return documents must conform to the version of the XML schema they specify. AIR conducts
XML schema validation on the Form Data File before processing. Any schema validation failures are reported
back to the originating entity. If the XML does not conform to the XML Schema (missing required elements or
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XML not well formed), AIR will reject or partially accept the transmission and return an error code with a
prefix AIRSH.
The Error Data File contains the error codes, the error descriptions, and the XPath reference to the element
found to be in error.
Effective January 2017, the AIR schemas don't allow empty or null values within schema tags. All data
elements present by virtue of an opening and a closing tag must contain a value. Empty or null tags (even for
optional data elements) will result in a transmission rejection. Do not include tags for optional data elements
that are empty.
Note: When an error is found during schema validation, processing stops when schema validation
completes. No Business rules will be applied to the submission, and if the error is found in the Manifest,
the submission (XML archive) will not be schema validated either.
Table 5-2 below includes notional samples of schema validation business rules.
Table 5-2: Schema Validation Business Rules
Error Code Error Description Text Error Category Action
Transmission
XML Schema Validation Failed - not well formed rejected
AIRSH100 XML Error
or missing required elements. or partially
accepted
AIRSH100/AIRSH200 occurs when element schema definition does not follow the pattern. (For example: type,
length, spaces, missing a required element, or using both elements in a choice field, etc.)
5.1.6 | Business Rule Errors
Business rule checks occur after the Transmitter has successfully submitted the transmission to IRS.
To the extent possible, the AIR business rules have been standardized across all information returns currently
available in AIR. As additional information returns migrate to the modernized architecture, the associated
business rules for those returns will be rewritten to maintain the standardization across all form types.
Beginning with Tax Year 2016 submissions, error files returned to Transmitters will show exactly which
business rules were violated by the transmission rather than displaying which error codes were triggered.
These rules will have a one-to-one relationship to the rules posted on the Affordable Care Act Information
Returns (AIR) page. The change is designed to help Transmitters better understand the exact nature of the
business rule violation.
The following error information will be returned to the Transmitter when IRS identifies errors associated with a
business rule for TY2016 and beyond forms:
■ Header level: HEADER-XXX-XX
■ Manifest level: MANIFEST-XXX-XX
■ Form level: 1094B-XXX-XX, 1095B-XXX-XX, 1094C-XXX-XX, 1095C-XXX-XX, SHARED-XXX
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Note: The first “XXX” is sequential numbering of Business Rule; second “XX” is version number of the
Business Rule (as needed; left off for first version)
Beginning with Tax Year 2017, Form level rules also include Shared rules for some of the Covered Individual
Group on Forms 1095-B and 1095-C. The shared rules are displayed as Shared-XXX.
Certain business rules (those with a severity of “Report Error and Reject if Over Threshold”) may cause a
rejection of the entire submission, if violated in more instances than the threshold allows. If this happens, the
Transmitter will receive an Error Data File containing all the rules that were violated plus a generic “Threshold”
error for each threshold that was exceeded. It is the responsibility of the Transmitter to correct all business
rule errors and retransmit a replacement. Business rules for the AIR forms are posted to Affordable Care Act
Information Returns (AIR) page.
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| Section 6 |
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ACkNOWLEDGEMENT FILES
Section 6 Acknowledgement Files
Once the transmission is received, the Form Data File is read and written to persistent storage, and checks
are made on the Transmission Manifest Data, the Receipt ID, Timestamp, and Unique Transmission ID are
returned to the Transmitter as part of the synchronous session. The AIR System responds with a receipt for
the transmission or an error explaining what was wrong, if anything, with the transmission. The XML Form
Data File is then queued for processing within AIR.
When AIR receives a status request, an Acknowledgement file is generated indicating the status of the
transmission (Processing, Partially Accepted, Accepted, Accepted with Errors, Rejected, and Not Found)
and is available for the Transmitter to retrieve. Transmitters should wait at least 10 minutes after the “Receipt
ID” is provided to request the Acknowledgement for a transmission. The Acknowledgement includes an
uncompressed native XML Error Data File that contains errors found during validation. If there are no errors
found during validation, the Error Data File is not included in the Acknowledgement and the transmission
processing status will be "Accepted".
The XML Error Data File attached to the Acknowledgement is constrained to 200 MB. If the number of
validation errors identified result in the XML File exceeding the 200 MB constraint, the file will be truncated,
and a message will be inserted at the end of the file indicating that the file was truncated.
Note: During peak processing periods, the Acknowledgement may not be ready for several hours, and can
take up to 7 days after the “Receipt ID” is provided.
The Transmission Acknowledgement will include:
■ Transmitter Control Code
■ Unique Transmission ID
■ Form Type Code
■ Timestamp
■ Submission Status Code: Accepted, Rejected, Processing, Partially Accepted, Accepted with Errors,
Not Found
■ Error Message Detail
■ Error Message Code (Error Code or Business Rule number)
■ Error Message Text (Error Code or Business Rule Description)
■ XPathContent (link to schema error AIRSHXXX location within the transmitted Form Data File.)
Note: The XPath identifies the specific data element and instance in an enumerated group, if applicable,
causing the violation.
■ Document System File Name
■ Checksum Augmentation Number (SHA-256) – if a file is attached to the Acknowledgement
■ Attachment Byte Size Number
Refer to the items in the Acknowledgement Schema (in the IRS-Form1094-1095BCTransmitterRespMessage.
xsd file), for all the items that can be included in the Acknowledgement.
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6.1 | Acknowledgement Schema
AIR returns an Error Data File with the Acknowledgement when errors are found in the transmission. The same
data file is shared by all ACA Information Returns (Forms 1094/1095-B and 1094/1095-C). The table below
explains some of the elements in the Acknowledgement:
Table 6-1: AIR Forms Acknowledgement Schema Elements
Element Name Explanation
The UTID AIR derived from the ACA Business Correlation ID (See Section
UniqueTransmissionId
3.2 of this document)
The Transmitter Control Code that submitted the transmission – must
TransmitterControlCd
match the TCC provided in the Acknowledgement request
A value computed by AIR TCC+2 character alphanumeric
■ A value computed by AIR – TCC+00
ShipmentRecordNum
The two zeros appended to the TCC are static and constant in the
ShipmentRecordNum for all transmissions processed through AIR
The Receipt ID returned to the Transmitter when this transmission was
ReceiptId
submitted to IRS
FormTypeCd The Form Type included in the transmission
A Timestamp when the Acknowledgement was provided to the
Timestamp
Transmitter
One of:
■ Accepted
■ Rejected
SubmissionStatusCd ■ Processing
■ Accepted with Errors
■ Partially Accepted
■ Not Found
A specific Business Rule number and description for TY2016 & later.
ErrorMessageDetail
AIRER & AIRSH for all tax years.
The name of the uncompressed native XML file in the MTOM encoded
DocumentSystemFileNm
attachment – applies only when a file is attached
The SHA-256Type checksum value computed against the uncompressed
CheckSumAugmentationNum native XML file in the MTOM
encoded
The Byte size of the uncompressed native XML file in the MTOM encoded
AttachmentByteSizeNum
attachment – applies when a file is attached
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6.2 | Retrieving Acknowledgements
Transmitters must have an active IRS account and been approved to transmit ACA Information Returns.
See Section 2 above for information about obtaining an account and applying for an ACA Information
Return TCC. The AIR System will allow the Transmitter to either transmit submissions to IRS and/or retrieve
Acknowledgements for those transmissions from IRS. The Acknowledgement File consists of the status of
the transmission and contains details such as any business rules validation errors, and TIN validation failures
that were found when the XML transmission file (Form Data File) is processed. The status of the transmission
includes one of the following:
■ Accepted – (IRS has successfully processed and accepted the transmission: No XML Error Data File or
MTOM encoded attachment is included)
■ Rejected – (IRS rejected the transmission as it could not be processed successfully: An XML Error Data
File or MTOM encoded attachment may or may not be included)
■ Processing – (IRS has not completed processing the transmission: No XML Error Data File or MTOM
encoded attachment is included)
■ Partially Accepted – (IRS has successfully processed the transmission (accepted and rejected one or
more submissions contained in the transmission): An XML Error Data file or MTOM encoded attachment
may or may not be included)
■ No fatal errors were identified while processing the transmission metadata
■ At least one submission within the transmission was accepted (with or without errors)
■ At least one submission within the transmission was rejected as unusable data
■ Accepted with Errors – (IRS has successfully processed and accepted the transmission with some
errors: An XML Error Data file or MTOM encoded attachment is included containing the details)
■ Not Found – (The Receipt ID or the UTID in the request was not found: No XML Error Data File or MTOM
encoded attachment is included)
The details of errors found when IRS processed the XML Form Data File are made available to the Transmitter
via display on their web browser (UI channel) or are included in an XML Form Data File attached to the SOAP
Response in an MTOM encoded attachment (A2A channel). If the error detail exceeds the 200 MB limit, the
error reporting will be truncated and a message indicating that the error detail was truncated will be included
in the file.
6.2.1 | Error Data File
The sample Error Data File provided in Figure 6-1 below is an example of what the transmitters will receive in
the Acknowledgement File when there are errors found in the transmissions. Each field will specify detailed
information of the submissions and its errors.
In the example provided:
Submission Status Cd specifies the status of one Form 1094 and its Forms 1095
<SubmissionLevelStatusCd>Accepted with Errors </SubmissionLevelStatusCd>
To understand all the errors regarding Form 1094, follow the TransmitterErrorDetailGrp which has
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<UniqueSubmissionId>1095C-15-00000004|1</UniqueSubmissionId> (ReceiptId | SubmissionId)
To understand all the errors regarding Form 1095 for that Form 1094, follow the TransmitterErrorDetailGrp
which has
<UniqueRecordId>1095C-15-00000004|1|1</UniqueRecordId> (ReceiptId |SubmissionId | RecordId )
<UniqueSubmissionId>1095C-15-00000004|1</UniqueSubmissionId> (ReceiptId | SubmissionId)
The TransmitterErrorDetailGrp, which is a repeating group, will be present if more than one error is present.
The TransmitterErrorDetailGrp contains the ErrorMessageCd, the Error MessageText, and the XpathContent.
The XPath identifies the specific data element and instance in an enumerated group, if applicable, causing the
violation.
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Figure 6-1: Sample of an Error Data File
■ The Error Data File will contain details regarding which business rules were violated.
■ The Error Data File will also contain the XPath for each error. The XPath can be used to pinpoint the data
element that caused the violation and will be helpful in resolving and correcting errors.
■ When the same business rule is violated too many times, the entire submission will be rejected, and a
generic threshold error will be returned in the Error Data File.
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Figure 6-2: Sample of an Error Data File with TIN Validation
6.2.2 | Retrieving Acknowledgements via the UI Channel
The Transmitter will log in to the appropriate UI Channel link (AATS or Production) available on the Affordable
Care Act Information Returns (AIR) page on IRS.gov to submit a request to retrieve the processing
status and error detail of their transmission, which is known as the Acknowledgement. To retrieve the
Acknowledgement, the Transmitter must select the option to retrieve Acknowledgement and provide their
Transmitter Control Code (TCC) and the Receipt ID or the UTID from the transmission for which they are
requesting the processing status. Once the required information is interactively entered, the user submits the
request.
Note: When retrieving acknowledgements via the UI Channel, no XML files are required to be uploaded.
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IRS retrieves the transmission status and provides the capability to view the error detail, if processing errors
were identified as part of the synchronous session. From the UI Channel, the Error Data File may also be
downloaded by the Transmitter for detailed analysis of the corrections required.
For details on how to construct and receive status and acknowledgements, seePublication 5258,AIR
Submission Composition and Reference Guide, on the Affordable Care Act Information Returns (AIR)
page.
6.2.3 | Retrieving Acknowledgements via the A2A Channel
The Transmitter will be required to include their digital certificate and a digitally signed hash of the message in
the WS-Security Header of the SOAP Message and invoke the appropriate URL for the Web Service endpoint
that exposes the IRS-ACAAckngService service within the ACAGetTransmitterBulkRequestStatus.wsdl.
The Receipt ID or the UTID is required for a Transmitter to retrieve the Acknowledgement for the respective
transmission.
Required information pertaining to the Transmitter and the transmission are included as part of the SOAP
message (in the SOAP Header) that is transmitted to IRS in a SOAP Request message.
IRS validates the SOAP message and performs security scanning and XML Schema validation on the inbound
transmission. If threats are detected or XML Schema validation fails, IRS will reject the transmission and
inform the Transmitter of the rejection. If no security threats are detected, IRS retrieves the acknowledgement
including the status and the Error Data File (if processing errors were identified by IRS), and returns them
in the SOAP Response message as part of the synchronous session. The Error Data File (if included) is an
uncompressed native XML formatted file that will not exceed 200 MB attached to the message as an MTOM
encoded attachment.
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| Section 7 |
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CORRECTIONS AND REPLACEMENTS
Section 7 Corrections and Replacements
7.1 | Corrections Process
Corrections can only be made to previous transmissions that have been “Accepted, Accepted with Errors
or Partially Accepted”. Transmitters should file corrections with IRS as soon as possible and furnish a copy of
the corrected return to the Recipient. Transmissions containing correction records must only contain corrections
and should not include any “Original” records. Corrections may be filed for the following form types:
■ Form 1095-B
■ Form 1094-C, Authoritative Transmittals only
■ Form 1095-C
Note: Although both the Form 1094-B and Form 1094-C are transmittal forms, the Form 1094-B is
purely a transmittal document and, therefore, does not require correction. The Form 1094-C Authoritative
Transmittal contains additional information that may need correction. The Form 1094-C must be submitted
alone when a correction is required to the Form 1094-C, Authoritative Transmittal itself. Otherwise, the
Form 1094-C must be submitted with one or more “corrected” Forms 1095-C.
The correction process can be utilized when:
■ IRS notifies the Transmitter or Issuer of one or more errors on the transmittal (Form 1094-C Authoritative
Transmittal) or information returns (Forms 1095-B or Forms 1095-C) filed.
■ The Transmitter or Issuer identifies one or more errors on the transmittal (Form 1094-C Authoritative
Transmittal) or information returns (Forms 1095-B or Forms 1095-C) filed.
■ The Employee or Covered Individual reports an error
The unique identifiers assigned by AIR allow corrections to the specific record(s), both transmittal records
(Forms 1094) and information return records (Forms 1095) defined above in Section 3.
See the example and figure below illustrating multiple corrections to a single record.
For example, the Form 1094 data located in submission 10 of a transmission would have a USID as follows:
USID= 1094B-PY-00700283|10
The Form 1095 data located in record 2 of submission 10 of a transmission would have a URID as follows:
URID= 1094B-PY-00700283|10|2
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Figure 7-1: Reference Records to be Corrected
7.1.1 | Transmitting Corrections
Guidelines for transmitting corrections:
■ Do not submit original and corrected documents in the same file
■ If the transmission is identified as containing corrections in the Manifest (TransmissionTypeCd is
‘C’), then the “CorrectedInd” in the Form Data File has to be set to "1" and must include either the
“CorrectedUniqueSubmissionId” (if the correction is for Form 1094-C) or the “CorrectedUniqueRecordId”
(if the correction is for Form 1095) which references the record that is being corrected
■ If a Correction is found to be in error and needs to be corrected, submit a Correction to the most recently
accepted Correction –File only one Correction per Unique Submission ID when correcting a Form
1094-C Authoritative Transmittal or Unique Record ID when correcting a Form 1095
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■ Correction records will carry both a “Record ID” to uniquely identify the correcting record, as well as the
Unique ID of the 1094-C or 1095 Record to be corrected
■ For Form 1094-Cs use “SubmissionId” and “CorrectedUniqueSubmissionId”
■ For Form 1095-Bs and Cs use “RecordId” and “CorrectedUniqueRecordId”
■ Always include the complete record for Correction; do not supply only the Corrected data elements
within the correcting record
■ When the transmission is Accepted with Errors and the only errors identified are Manifest errors with
a severity of “Report Error”, these errors cannot be corrected, and the messages are for informational
purposes only
7.1.2 | Transmitting Form 1094-C Corrections (Authoritative Transmittals Only)
Note: The system can accept original transmissions for any tax year listed on irs.gov (2015, 2016, 2017, 2018,
2019, 2020, 2021, 2022, 2023), however, the system can only accept corrections for 6 tax years preceding the
current year. For example, for the Filing year 2023, AIR system will accept corrections for 2017, 2018, 2019,
2020, 2021, 2022, 2023 and not for 2015 or 2016. If an original transmission requires corrections to the Form
1094-C Authoritative Transmittal, include the following (see schema and business rules):
■ Populate the Form 1094-C “CorrectedInd” with “1”
■ A “UniqueTransmissionId” for the transmission
■ A “TransmissionTypeCd” in the Manifest should be “C” for corrections
■ A “SubmissionId” (SID) for the correction Transmittal record
■ The “CorrectedUniqueSubmissionId” (CUSID) identifying the record that is being corrected
■ A “CorrectedSubmissionPayerName” this is the Payer Business Name from the submission (1094-C)
being corrected
■ And “CorrectedSubmissionPayerTIN” this is Payer Taxpayer Identification Number (EIN) from the
submission (1094-C) being corrected
Examples of key data fields from the original record to be corrected are the Name of ALE Member (Employer)
and the Employer Identification Number (EIN). Note: These fields are necessary to allow IRS to associate
the correction record to the original record even when the Unique ID’s don’t match. Do not attach any Forms
1095-C.
Note: Please remember to mark the Corrected Form 1094-C as an “Authoritative Transmittal” and to
complete the entire record Parts I, II, III and if applicable Part IV (not just the Name and EIN).
When correcting Form 1094-C Authoritative Transmittal entity data that also appears on associated Forms
1095-C (Name and EIN), it is not necessary to submit changes to every associated Form 1095-C in order
to correct that information on the Forms 1095-C. IRS internal systems will associate appropriate entity
information to existing Form 1095-C records.
7.1.3 | Transmitting Forms 1095-B or 1095-C Corrections
If an original transmission requires corrections to the Forms 1095-B and 1095-C, include the following (see
schema and business rules):
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CORRECTIONS AND REPLACEMENTS
■ Populate the Form 1095-B or 1095-C “CorrectedInd” with “1”. Note: The “CorrectedInd” in the Form
1094-C should be “0”. The Form 1094-B is purely a transmittal document and, therefore, does not have
a “CorrectedInd”.
■ A “UniqueTransmissionId” for the transmission
■ “TransmissionTypeCd” in the Manifest should be “C” for corrections
■ A “SubmissionId” for the Transmittal (Form 1094) record
■ A “RecordId” of the correction record
■ The “CorrectedUniqueRecordId” (CURID) identifying the record that is being corrected
■ Include the other required fields in the “CorrectedRecordRecipientGrp”
Elements in the "CorrectedRecordRecipientGrp" include Recipient Name and TIN from the original record to
be corrected.
■ For a Form 1095-B provide the Business or Individual name and TIN,
■ For a Form 1095-C provide the Employee name and TIN.
■ Only complete the accompanying Form 1094-C through the element “AuthoritativeTransmittalInd”. Parts
II, III and IV of the Form 1094-C, should not be completed when correcting the 1095-B or 1095-C.
Note: “AuthoritativeTransmittalInd” is now required on “1094C”.
When filing a form “1095C” correction, the “AuthoritativeTransmittalInd” should be marked “0”.
These fields are necessary to allow IRS to associate the correction record to the original record even when
the Unique IDs don’t match.
7.1.4 | Transmitting Form 1094-C and Form 1095-C Corrections
If an original transmission requires corrections to both the Forms 1094-C Authoritative Transmittal and
1095-C, file two separate transmissions.
■ The first transmission will be to correct the Form 1094-C Authoritative Transmittal only, by following the
Form 1094-C Authoritative Transmittal Correction Process outlined above.
■ The second transmission will be to correct the Form 1095-C by following the Form 1095-C Correction
Process outlined above. Only complete the accompanying Form 1094-C through the element
“AuthoritativeTransmittalInd”. Parts II, III and IV of the Form 1094-C, should not be completed. Please
note: “AuthoritativeTransmittalInd” is now required. On a 1095-C Correction, it should be marked “0”.
If, after submitting a correction, IRS identifies a subsequent error, or if the Transmitter identifies a subsequent
error, you must utilize the Unique IDs associated with the correction. See Figure 7-1 above.
Note: The original record may only be corrected once.
7.2 | Rejected Transmissions
Both the Portal and AIR can “Reject” transmissions. However, the replacement process only applies to
Transmissions or Submissions rejected by AIR.
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CORRECTIONS AND REPLACEMENTS
7.2.1 | Transmissions Rejected by Portal
When a transmission is rejected by IRS Portal, the Transmitter will receive a fault (error) code that is prefixed
with ‘TPE’. The corresponding error description message will contain information about the errors that was
detected.
The table of fault codes produced by IRS Portal is included in Section 4.4 of this document.
When a transmission is rejected by IRS Portal, the Transmitter must fix the problem that caused the rejection
and resend the transmission. In the case where the message size is too large, the Transmitter must reduce the
number of records in the Form Data File before resending the transmission.
Note: Use the same “TransmissionTypeCd” that was used when the transmission was rejected by the
Portal to resubmit the file.
7.2.2 | Transmissions/Submissions Rejected by AIR
When AIR rejects the transmission due to malformed schema, missing required element or a pattern
mismatch, the Error Code returned to the Transmitter will be prefixed with ‘AIRSH’. Business rule validation
provides Submission level rejections, along with Transmission level rejections. None of the records included in
a transmission/submission that are rejected are maintained in IRS data stores. Thus, when a transmission or
submission is rejected by AIR, a replacement transmission or submission must be submitted.
The following are reasons for a rejection at the Transmission level or Submission level (Forms 1094/1095-B
and 1094/1095-C);
A complete Transmission can be rejected due to:
■ A fatal error identified while processing the transmission metadata
■ Schema validation failed on the malformed schema and schema definition
■ Business rule failures at the transmission level (ex: Manifest error, Incorrect Submission ID in Form Data
File)
■ All Submissions within the transmission are rejected
Note: The above situation requires the Transmitters to replace the entire Transmission.
A Transmission can be Partially Accepted when one or more submissions, but not all, are rejected.
A Submission can be rejected due to:
■ Schema validation failed on the Form Data XML File
■ Business Rule Failures (ex: Form 1094 Incorrect or Missing Tax Year), which will lead to that Submission
rejection (Form 1094 and its corresponding 1095 Forms).
Note: The above situation requires the Transmitters to replace only the rejected Submission(s).
7.3 | Replacement Process - Transmitting Replacements
A replacement transmission must contain all the records submitted to IRS for processing in the rejected
Transmission or Submission that is being replaced. Transmitters should submit an acceptable replacement
transmission no later than 60 days after the date the rejected status of the original transmission was
available. The 60-day adjustment applies whether or not the original transmission was received before or
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CORRECTIONS AND REPLACEMENTS
after the ACA Information Returns due date. When an acceptable replacement transmission is received within
60 days from the date the status was available, the file will be treated as filed on the original transmission
received date. If an acceptable replacement transmission is received after the 60 days, the file will be treated
as filed on the date the replacement transmission is received. In this way, any applicable late-filing penalty is
calculated based on the date the transmission was received.
Note: Transmitters should wait until a transmission is processed and the Acknowledgement File status
is either 'Rejected' or 'Partially Accepted' by IRS before submitting a replacement transmission or
submission.
Transmitters can replace rejected Transmissions, as well as rejected Submissions. Replacements can only
be transmitted for previously rejected Transmissions or Submissions. AIR requires replacements to use
specific identifiers to reference the original rejected transmission/submission. When replacing a transmission,
the Manifest
XML Schema includes an element “OriginalReceiptId” which references the Receipt ID of the original
transmission that is being replaced.
When replacing a submission, the Form Data File element “OriginalUniqueSubmissionId” is used to reference
the Submission ID of the original submission that is being replaced. When submissions are replaced, the
Manifest data element “OriginalReceiptId” is not used.
Only transmissions that contained original records (TransmissionTypeCd is ‘O’) that were rejected require a
replacement transmission. When a transmission, containing original records, is rejected (TransmissionTypeCd
is ‘O’), the Transmitter must fix the problem that caused the rejection and resend the transmission as a
replacement (TransmissionTypeCd is ‘R’).
However, if a transmission containing correction records is rejected (TransmissionTypeCd is ‘C’), the
Transmitter must fix the problem that caused the rejection and resend the transmission (TransmissionTypeCd
remains ‘C’). An individual original submission within a transmission can be rejected by IRS in a Partially
Accepted transmission. The original submission should be fixed and retransmitted in a replacement
transmission (TransmissionTypeCd is 'R').
7.3.1 | Replacement Transmissions
Replacement transmissions must include the following requirements (see schema and business rules for
additional details):
■ A “UniqueTransmissionId” for the replacement transmission
■ “TransmissionTypeCd” in the Manifest should be “R” for replacement
■ Include the “OriginalReceiptId” data element in the Manifest identifying the original transmission that is
being replaced
■ ACA Business Correlation ID ("UniqueTransmissionId") in the Manifest should be unique for each
transmission (UUID which is part of UTID will be checked for uniqueness against that TCC).
■ "DocumentSystemFileNm" in the Manifest should match the name of the Form Data File
■ "ChecksumAugmentationNum" in the Manifest should be unique for each transmission
■ Replacement transmission should not include any additional replacing/new submissions
Do not
■ Include the “OriginalUniqueSubmissionId” in the Form Data File
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7.3.1.1 | Replacing an Original Transmission that Rejected
If the original Transmission was “Rejected”, then replace the entire Transmission by using the Receipt ID
from the Rejected Transmission to populate the Manifest Data element "OriginalReceiptId" of the Replacement
Transmission.
Replacement transmissions must include the following requirements (see schema and business rules for
additional details):
■ A “UniqueTransmissionId” for the replacement transmission (ACA Business Correlation ID
(UniqueTransmissionId) in the Manifest should be unique for each transmission (UUID which is part of
UTID will be checked for uniqueness against that TCC)
■ “TransmissionTypeCd” in the Manifest should be “R” for replacements
■ Include the “OriginalReceiptId” data element identifying the original transmission that is being replaced
■ "DocumentSystemFileNm" in the Manifest should match the name of the Form Data File
■ "ChecksumAugmentationNum" in the Manifest should be unique for each transmission
Do not:
■ Include any additional or new submissions
■ Include the “OriginalUniqueSubmissionId” in the Form Data File
■ Try to replace individual submissions within a rejected transmission
■ Try to replace a transmission that was not rejected
■ Try to replace a transmission that has been successfully replaced
7.3.1.2 | Replacing a ‘Replacement’ Transmission that Rejected
If an Original Transmission is rejected and the Replacement Transmission is also rejected, then replace the first
(EARLIEST) rejected Transmission in the chain by populating the Manifest Data element ‘OriginalReceiptId’
with the Receipt Id that references the EARLIEST rejected Transmission in the chain. Please see Figure 7-2 for
an illustration of the earliest rejected Transmission in the chain.
Replacement Transmissions must include the following requirements (see schema and business rules for
additional details):
■ A “UniqueTransmissionId” for the replacement transmission (ACA Business Correlation ID
(UniqueTransmissionId) in the Manifest should be unique for each transmission (UUID which is part of
UTID will be checked for uniqueness against that TCC)
■ “TransmissionTypeCd” in the Manifest should be “R” for replacements
■ Include the “OriginalReceiptId” data element identifying the Receipt Id that references the first rejected
transmission, which contained a TransmissionTypeCd of "O", in the chain
■ "DocumentSystemFileNm" in the Manifest should match the name of the Form Data File
■ "ChecksumAugmentationNum" in the Manifest should be unique for each transmission
■ Replacement transmission should not include any additional or new submissions
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CORRECTIONS AND REPLACEMENTS
Do not:
■ Include the “OriginalUniqueSubmissionId” in the Form Data File
■ Try to replace a rejected replacement transmission
■ Try to replace individual submissions within a rejected transmission
■ Try to replace a transmission that was not rejected
■ Try to replace a transmission that has been successfully replaced
Figure 7-2 depicts the replacement process where both the initial transmission and the first replacement
attempt were rejected by AIR.
Figure 7-2: Replacing a Rejected Transmission
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CORRECTIONS AND REPLACEMENTS
7.3.2 | Replacement Submissions
Replacement submissions must include the following requirements (see schema and business rules for
additional details):
■ A “UniqueTransmissionId” for the replacement transmission
■ “TransmissionTypeCd” in the Manifest should be “R” for replacement
■ Include the “OriginalUniqueSubmissionId” in the Form Data File identifying the submission that is
being replaced
■ Duplicate replacement Submission (s) included within the same transmission will be rejected.
■ Replacement transmission should not include any new submissions
Do not
■ Include the “OriginalReceiptId” data element in the Manifest
7.3.2.1 | Replacing Submission Within a Partially Accepted Transmission
If the Original Transmission was Partially-Accepted, then replace the individual Submission(s) that were
rejected by populating the data element “OriginalUniqueSubmissionId” in each replacement Submission
(Form 1094) with the “UniqueSubmissionId” from the Submission Header of the rejected Submission(s). When
filing replacement Submission(s) for submissions that were rejected within a Partially Accepted Transmission,
adhere to the following requirements (see schema and business rules for additional details):
■ A “UniqueTransmissionId” for the replacement transmission
■ “TransmissionTypeCd” in the Manifest should be “R” for replacement
■ Include the “OriginalUniqueSubmissionId” in the Form Data File identifying the submission that is
being replaced from the original Partially Accepted transmission
■ Duplicate replacement Submission ID(s) included within the same transmission will be rejected.
■ Replacement transmission should not include any new submissions
Do not
■ Include the “OriginalReceiptId” data element in the Manifest
■ Submit a submission-level replacement for a transmission that was rejected
7.3.2.2 | Replacing Submission from a Partially Accepted Original Transmission when the Replacements
Transmission or Submission was Rejected
If the original Transmission is Partially Accepted, and the Transmission with the replacement submissions is
Rejected or Partially Accepted, then transmit another replacement transmission using the Submission IDs
from the original rejected submissions. In either case always replace the first rejected submission in the chain
of rejected submissions when one or more replacements are rejected. Please refer to Figure 7-3 and 7-3A.
Please note: First rejected Submission(s) in the chain rejections does not relate to the order of
submissions within an individual Transmission. Figure 7-3 depicts the Submission-Replacement process
where a replacement Submission was rejected.
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CORRECTIONS AND REPLACEMENTS
Figure 7-3: Visual depicting the first-rejected submission in a chain of rejections that should be replaced
Figure 7-3A: Visual showing the first-rejected submission should be replaced when the replacement
transmission is rejected
Figure 7-3A illustrates a similar situation when the entire replacement transmission was rejected
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CORRECTIONS AND REPLACEMENTS
If filing a replacement Submission from a Partially Accepted Transmission where the replacement was
rejected, adhere to the following requirements (see schema and business rules for additional details):
■ A “UniqueTransmissionId” for the replacement transmission
■ “TransmissionTypeCd” in the Manifest should be “R” for replacement
■ Include the “OriginalUniqueSubmissionId” in each replacement submission Form data file with the
Unique Submission ID from the header within the earliest rejected Submission in a sequence within a
Partially Accepted Transmission that is being replaced (refer to Figures 7-3 and 7-3A)
■ Duplicate replacement Submission ID(s) included within the same transmission will be rejected.
■ Replacement transmission should not include any new submissions
Do not
■ Include the “OriginalReceiptId” data element in the Manifest
■ Replace a submission within a Submission Replacement Transmission that was rejected
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| Section 8 |
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EXTENSION OF TIME TO FILE
Section 8 Extension of Time to File
A request for an automatic 30-day extension of time to file AIR Forms 1095-B and 1094/1095-C will be
available in January 2024. The Form 8809, Application for Extension of Time to File Information Returns,
cannot be filed through the AIR System. The 30-day extension request can be submitted by three different
methods:
■ A paper submission of Form 8809
■ An Electronic File Transmission through the FIRE Production System (FIRE TCC needed)
■ An online Fill-in Form 8809 may be completed via the FIRE Production System
For more information on extensions for Information Returns see instructions for Form 8809 and
Publication 1220.
8.1 | Request for an Additional Extension of Time to File
Under certain hardship conditions you may apply for an additional 30-day extension if the initial extension
of time to file is granted and the additional extension is filed before the expiration of the automatic 30-day
extension. The additional 30-day extension request can only be submitted by filing a paper Form 8809.
8.2 | Extension of Time to Provide the Recipient Copy
The due date for furnishing the Form 1095-B and 1095-C to the Recipients (employee/or covered individual) is
January 31st. The written request for an extension of time to provide the Recipient copy must be postmarked
by the date on which the statements are due to the Recipients (January 31st). The letter must contain the
following: Issuer, Name, TIN, Address, Type of Return, Reason for Delay, statement saying the request is for
Recipient copies, and signature of the Issuer or Authorized Agent. The request should be mailed to:
Internal Revenue Service
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
kearneysville, WV 25430
If the extension is granted, it will allow a maximum of 30 additional days to furnish copies to the Recipients.
No additional extensions are allowed.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 80
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| Section 9 |
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WAIVER FROM FILING ELECTRONICALLY
Section 9 Waiver from Filing Electronically
ACA Information Returns Forms 1094/1095-B and 1094/1095-C are covered under Internal Revenue Code
(IRC) section 6011(e). IRC 6011(e) requires filers of 250 or more information returns to file electronically. The
electronic filing requirement does not apply if you apply for and receive a hardship waiver. If the filer is required
to submit information returns electronically and fails to do so, and there is not an approved waiver on record,
the filer may be subject to a penalty for failure-to-file electronically.
Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 250 to 100 and requires corrected
information returns to be filed in the same manner as original information returns.
Form 8508 – Request for Waiver from Filing Information Returns Electronically, is used to request a waiver
from filing AIR Forms 1094/1095-B and 1094/1095-C for Tax Year 2023 and subsequent tax years. A separate
Form 8508 must be submitted for each employer or insurance issuer/carrier.
Form 8508 – May be filed beginning in January 2024 and should be submitted at least 45 days before the due
date of the information return. The form cannot be filed electronically and must be submitted to the address
shown in the instructions for Form 8508.
Refer to Form 8508 for detailed instructions on completing the form and Publication 1220 for more
information.
Additional Resources
■ Standard Postal Service State Abbreviations and ZIP Codes
■ Foreign Country Codes
■ For details on Name Control for Businesses, see Section 3.11 in Publication 4163
■ For details on Name Control for Individuals, see Exhibit 5 in Publication 4164
■ For details on Social Security and Taxpayer Identification Numbers, see Exhibit 6 in Publication 4164
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 82
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Sections
Appendices
A and B
10+11
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APPENDIX A: AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
Section 10 Appendix A: AIR Transmission
Checklist (A2A) for TY2023
This checklist covers both AATS and Production Filing for Software Developers, Transmitters and Issuers
1. Preparation (Including Registration and Application)
■ Did your company’s responsible officials and contacts register with e-Services and complete the
registration confirmation process?
■ Did your company apply for and obtain a valid Transmitter Control Code (TCC)? Software ID(s)?
■ Has a responsible official signed the application with the PIN created during e-Services registration and
for any subsequent application modifications?
■ Has your company followed the Automated Enrollment process?
■ Have you reviewed the Publication 5308, Automated Enrollment for ACA Providers the External
Guide? Have you uploaded and registered the certificate in Automated Enrollment for A2A?
■ When registering the certificate, have you taken note of your A2A Client System ID (ASID) for future
troubleshooting?
■ Have you authorized the IRS-ACASubmitService?
■ Have you authorized the IRS-ACAAckngService?
■ Have you reviewed Publication 5258, 5165 and 5164? (These documents can be found on the AIR page
under Resources)
2. Pre-Filing – AATS and Production
■ Have you downloaded the latest versions of Schema and Business Rules? (Schemas and Business
Rules can be found Affordable Care Act Information Returns Schemas and Business Rules)
■ Have you ensured that required Business Header data elements are present per the Schema?
■ Have you ensured that required Manifest data elements are present per Schema?
■ Have you ensured that required Manifest data elements are present per Schema? Forms 1094/1095-B
and Forms 1094/1095-C:
■ Transmitter should use Manifest schema from current tax year (TY2023) schema package to
generate TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023
Manifest file
Example: <PaymentYr>2015</PaymentYr> Manifest will be checked and validated against TY2023 schema
and business rules
3. Have you ensured that required 1094/1095 B/Cs Form file data elements are present
per Schema?
■ Transmitters should use latest TY2023 schema version to generate Forms 1094/1095-B or Forms
1094/1095-C Form Data (payload) for TY2023 returns
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APPENDIX A: AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
For prior year returns TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021 and TY2022 use the latest
year schema for that tax year.
Example: Transmitters should use latest TY2019 schema version to generate Forms 1094/1095-B or Forms
1094/1095-C Form Data (payload) for TY2019 returns
■ Transmitters should use TY2023 schema package and deploy at their end
■ Transmitters should use TY2023 WSDL’s:
■ Are your manifest and data files well-formed extensible Markup Language (XML)?
■ Is the composition of your XML file in line with Publication 5258?
■ Is your Transmission Form File uncompressed and sized under 100 MB?
■ Do you have a certificate from an approved source? (See Publication 5258 Section 5.3.1.1)
■ Have you ensured that namespaces have been defined and referenced correctly (See Publication 5258
Section 5.3.1.4 for samples)?
■ Have you ensured the test file indicator is correct (See Publication 5258 Section 3.4.1 Transmission XML
Elements)?
■ Have you ensured the UTID is set correctly per the schema and CRG specification
(See Publication 5258 Section 3.4.2)?
■ Checks to avoid Data Element-driven Portal (TPE) Errors
■ Have you followed the special characters guidance in Publication 5165 that prohibits use of
Hash (#) and Double- Dash (--) characters and specifies the use of HTML escaped character
equivalents,(e.g., “&” for Ampersand)?
■ Have you removed any commas or periods in the ‘BusinessNameLn1’ or ‘BusinessNameLn2’ or in
‘AddressLine1’ or ‘AddressLine2’?
■ Have you scanned your document for commented out element names, e.g.,
urn2:ACABusinessHeader>? Note that any occurrence of double dash will trigger a potential threat
error and rejection
■ To avoid error “TPE1105 Message not formatted properly and/or cannot be interpreted,”
■ Have you verified HTTP Post method is used when calling web service?
■ Have you tested your sample SOAP message via a web service testing tool (e.g. SoapUI)? 2
■ Have you verified you are using the most current tax year schema in your manifest file?
■ To avoid “TPE1112 Request must be sent using HTTP compression
■ Is your Transmission Hypertext Transfer Protocol (HTTP) compressed via gzip for A2A? (See
Publication 5258, Section 5.1)
2 IRS recommends that external users validate their XML files against the schemas provided by the IRS prior to submitting them
to the IRS. Taking this step will help avoid discovering errors after the XML file is submitted. Performing this validation on the user
end makes it easier and faster to identify and locate schema types of errors. Any tool which allows the external user to validate their
XML files against the schemas, such as “Altova XML Spy” or “SoapUI” should be suitable.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 85
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APPENDIX A: AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
■ Is your file attachment SOAP Message Transmission Optimization Mechanism (MTOM) encoded?
■ Have you downloaded the latest versions of Simple Object Access Protocol (SOAP)?
■ To avoid “TPE1122 Invalid WS security header,” (See Publication 5258 section: 5.3.1.4 - SOAP Header
Examples showing Security Header and related elements)
■ Have you ensured your registered certificate expired?
■ Have you ensured your registered certificate lists BOTH of the values “digital signature” and “key
encipherment” as Key Usage attributes?
■ Have you ensured your registered certificate DOES NOT list values other than “digital signature”
and “key encipherment” as Key Usage attributes?
■ Have you ensured all Security Header elements are present per Schema and CRG?
■ Have you digitally signed your Transmission for all Message Types?
● Timestamp
● ACABusinessHeader
■ Have you followed the format for timestamp? E.g., Added colons (:) to the time stamp and removed
the milliseconds Ex: 2015-08-28T20:08:45Z
■ Have you digitally signed the following Header elements for Message Type
- ACAGetTransmitterBulkRequestService?
● ACABusinessHeader
● ACATransmitterManifestReqDtl
● Timestamp
■ Have you digitally signed the following Header elements for Message Type
- ACAGetTransmitterBulkRequestStatus?
● ACABusinessHeader
● ACABulkRequestTransmitterStatusDetailRequest
● Timestamp
■ Have you set CanonicalizationMethod Algorithm to http://www.w3.org/TR/2002/
REC-xml-exc-c14n-20020718/#WithComments?
■ Have you set SignatureMethod Algorithm to http://www.w3.org/2001/04/
xmldsig-more#rsa-sha256?
■ Have you set each DigestMethod Algorithm to http://www.w3.org/2001/04/xmlenc#sha256?
■ Have you set each Transform Algorithm http://www.w3.org/2001/10/xml-exc-c14n#?
■ Have you included your Base64-encoded certificate in a KeyInfo element?
■ Have you regenerated Timestamp for every request to avoid expiration?
■ To avoid “TPE 1106 Soap message does not conform to WSDL”
■ Do you have the latest version of Web Services Definition Language (WSDL) files describing the
web services? (Send email request to airmailbox@irs.gov. Include your ACA TCC and Company
Name)
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APPENDIX A: AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
■ Do you have the ACAGetTransmitterBulkRequestService.wsdl to transmit TY2015, TY2016, TY2017,
TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023 transmissions?
■ Do you have the ACAGetTransmitterBulkRequestStatus.wsdl to check the status of TY2015, TY2016,
TY2017, TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023 transmissions?
● TY2022 WSDL capable to generate SOAP envelope for TY2015, TY2016, TY2017, TY2018,
TY2019, TY2020, TY2021, TY2022 and TY2023 transmissions
● SOAP envelope generated by TY2023 WSDL’s contained: ACA Header, WS-Security, ACA
Business header and Manifest information which are same for TY2015, TY2016, TY2017, TY2018,
TY2019, TY2020, TY2021, TY2022 and TY2023 transmission (namespaces are different in payload)
■ Have you verified that each value conforms to the appropriate schema version?
■ If your Transmission has been rejected, have you updated your UTID? – Note that UTIDs are checked
for uniqueness.
■ Have you run your header and manifest and form file through an XML Schema validator (e.g. SoapUI)? 3
■ Do you have the AIR endpoints for Transmission and status request? Is your Transmission Form File
encoded as UTF-8 without the Byte Order Mark (BOM)? (See Publication 5258 section 5.4.1 -Message
Attachment File Format)
■ Have you included your ASID in the UserId element within the ACASecurityHeader? (See Publication
5258 section 5.3.1.4)
4. Transmitting to IRS – AATS
■ Did you use the correct TCC, Software Developer for AATS testing and Transmitter and/or Issuer for
Communication Testing?
■ Did you establish a connection with ISS-A2A?
■ Have you saved the ‘ReceiptId’ along with your copy of the Transmission as sent?
■ Have you obtained a status?
■ If the status for all your required test submissions is “Accepted,” did you contact the help desk for confir-
mation and update of the TCC and/or Form Status? (Telephone Number 1-866-937-4130, for domestic
calls, or 470-769-5100 (not toll-free) for international calls.)
■ If the status is “Accepted with Errors,” Have you checked against the Scenarios and Publication 5164
and resubmitted?
■ If the status is “Rejected,” Have you checked against the scenarios / Publication 5164 as well as
guidance above and resubmitted?
5. Transmitting to IRS – Production Environment
■ Have you passed the AATS A2A Communications Test?
3 See previous footnote
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APPENDIX A: AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
■ Is the software you are using approved through the AATS testing process?
■ Did you establish a connection with Information Submission Service (ISS)-A2A?
■ Have you submitted all Transmissions?
■ Do you have Forms 1094/1095-B and Forms 1094/1095-C in separate transmissions?
■ Have you saved the ‘ReceiptId’ along with your copy of the Transmission as sent?
■ Have you obtained a status?
■ If the status is “Accepted,” No action required.
■ If the status is “Accepted with Errors,” Have you reviewed the Error Data File to identify and correct
errors?
■ If the status is “Rejected,” Have you reviewed the Error Data File to identify and fix errors?
● Did you resubmit the Transmission using the Replacement Process?
● Have you provided the ‘OriginalReceiptId’ of the first-rejected Transmission?
● Was your Replacement Accepted? – If not, have you fixed and resubmitted?
■ If the status is “Partially Accepted, have you reviewed the Error Data File to identify and fix errors?
● Did you resubmit the Rejected Submission(s) using the Replacement Process?
● Have you provided the ‘OriginalUniqueSubmissionId’ of the first-rejected Submission?
● Was your Replacement Accepted? – If not, have you fixed and resubmitted?
All external partner communication will need to support encryption using TLS 1.2 Federal Information
Processing Standards (FIPS) Publication 140-2. Compliant cryptography will be used for strong and secure
communication between Transmitters and IRS.
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APPENDIX B: AIR TRANSMISSION CHECkLIST (UI) FOR (TY) 2023
Section 11 Appendix B: AIR Transmission
Checklist (UI) for (TY) 2023
This checklist covers both AATS and Production Filing for Software Developers, Transmitters and Issuers
1. Preparation (Including Registration and Application)
■ Did your company’s responsible officials and contacts register with e-Services and complete the
registration confirmation process?
■ Did your company apply for and receive a valid Transmitter Control Code (TCC)? Software ID(s)?
■ Has a responsible official signed the application with the PIN created during e-Services registration and
for any subsequent application modifications?
■ Have you reviewed Publication 5258, 5165 and 5164? (These documents can be found on the AIR page
under Resources.
2. Pre-Filing– AATS and Production
■ Have you downloaded the latest versions of Schema and Business Rules? (Schemas and Business
Rules can be found at Affordable Care Act Information Returns Schemas and Business Rules)
■ Have you ensured that required Manifest data elements are present per Schema? Forms 1094/1095-B
and Forms 1094/1095-C:
● Transmitter should use Manifest schema from current tax year (TY2023) schema package to
generate TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023
Manifest file
Example: <PaymentYr>2015</PaymentYr> Manifest will be checked and validated against TY2023 schema
and business rules
■ that required Business Header data elements are present per the Schema?
3. Transmitters sending returns through UI Channel (AATS and Production):
■ AIR will accept Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023 for Processing Year
2024
■ Transmitters should use latest TY2023 schema version to generate Forms 1094/1095-B or Forms
1094/1095-C Form Data (payload) for TY2023 returns
For prior year returns TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2022 use the latest year
schema for that tax year.
Example: Transmitters should use latest TY2019 schema version to generate Forms 1094/1095-B or Forms
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APPENDIX B: AIR TRANSMISSION CHECkLIST (UI) FOR (TY) 2023
1094/1095-C Form Data (payload) for TY2019 return
4. Calculate AttachmentByteSizeNum for TY15, TY16, TY17, TY18 ,TY19,TY20,TY21, TY22 and TY2023.
■ Have you followed the following steps?
1. Right click on Form data file,
2. Click on “Properties”
3. Copy the size in bytes (not “Size of disk”) and
4. Paste on Manifest element - <AttachmentByteSizeNum>000</AttachmentByteSizeNum>
■ Have you ensured that required 1094/1095 B/Cs Form file data elements are present per Schema?
■ Are your manifest and data files well-formed extensible Markup Language (XML)?
■ Is the composition of your XML file in line with Publication 5258?
■ Have you run your manifest and form files through an XML Schema validator? 4
■ Is your Transmission Form File uncompressed and sized under 100 MB?
■ Have you ensured that namespaces have been defined and referenced correctly (See Publication 5258)
■ Section 4.2.1 sample)?
■ Have you ensured the test file indicator is correct (See Publication 5258 3.4.1)?
■ Have you ensured the UTID is set correctly per the schema and Publication 5258 specification (See
Publication 5258 Section 3.4.2)?
■ Checks to avoid Data Element-driven Portal (TPE) Errors
■ Have you followed the special characters guidance in Publication 5165 that prohibits use of Hash
(#) and Double-Dash (--) characters and specifies the use of HTML escaped character equivalents,
(e.g., “&” for Ampersand)?
■ Are there commas or periods in the ‘BusinessNameLn1’ or ‘BusinessNameLn2’ or in
■ ‘AddressLine1’ or ‘AddressLine2’? If so, have you removed them?
■ Have you scanned your document for commented out element names, e.g., <!--
urn2:ACABusinessHeader>? Note that any occurrence of double dash will trigger a potential threat
error and rejection
■ If your Transmission has been rejected, have you updated your UTID? – Note that UTIDs are checked for
uniqueness.
4 IRS recommends that external users validate their XML files against the schemas provided by the IRS prior to submitting them
to the IRS. Taking this step will help avoid discovering errors after the XML file is submitted. Performing this validation on the user
end makes it easier and faster to identify and locate schema types of errors. Any tool which allows the external user to validate their
XML files against the schemas, such as “Altova XML Spy” or “SoapUI” should be suitable.
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APPENDIX B: AIR TRANSMISSION CHECkLIST (UI) FOR (TY) 2023
■ Are your Transmission Form file and Manifest file encoded as UTF-8 without the Byte Order Mark (BOM)?
5. Transmitting to IRS– AATS
■ Did you use the correct TCC, Software Developer for AATS testing and Transmitter and/or Issuer for
Communication Testing?
■ Can you clearly link the manifest of each Transmission to the data file? – for example, each Transmission
could be placed in a directory?
■ Are you in the upload screen of AATS?
■ Have you named the form file per Publication 5258 guidance?
■ Have you saved the ‘ReceiptId’ along with your copy of the Transmission as sent?
■ Have you obtained a status?
■ If the status for all your required test submissions is “Accepted,” did you contact the help desk for confir-
mation and update of the TCC and/or Form Status? (Telephone Number 1-866-937-4130, for domestic
calls, or 470-769-5100 (not toll-free) for international calls.)
■ If the status is “Accepted with Errors,” Have you checked against the Scenarios and Publication 5164
and resubmitted?
■ If the status is “Rejected,” Have you checked against the scenarios / Publication 5164 as well as
guidance above and resubmitted?
6. Transmitting to IRS–Production Environment
■ Have you passed the AATS UI Communications Test?
■ Is the software you are using approved through the AATS testing process?
■ Can you clearly link the manifest of each Transmission to the data file? – For example, each Transmission
could be placed in a directory.
■ Are you in the upload screen of Production –UI?
■ Have you named the form file per Publication 5258 guidance?
■ Have you saved the ‘ReceiptId’ along with your copy of the Transmission as sent?
■ Have you obtained a status?
■ If the status is “Accepted,” No action required.
■ If the status is “Accepted with Errors,” Have you reviewed the Error Data File to identify and correct
errors?
■ If the status is “Rejected,” Have you reviewed the Error Data File to identify and fix errors?
■ Did you resubmit the Transmission using the Replacement Process?
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APPENDIX B: AIR TRANSMISSION CHECkLIST (UI) FOR (TY) 2023
■ Have you provided the ‘OriginalReceiptId’ of the first-rejected Transmission?
■ Was your Replacement Accepted? – If not, have you fixed and resubmitted?
■ If the status is “Partially Accepted, have you reviewed the Error Data File to identify and fix errors?
■ Did you resubmit the Rejected Submission(s) using the Replacement Process?
■ Have you provided the ‘OriginalUniqueSubmissionId’ of the first-rejected Submission?
■ Was your Replacement Accepted? – If not, have you fixed and resubmitted?
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