 | Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide PROCESSING YEAR 2024 PUBLICATION 5258 Publication 5258 (Rev. 9-2023) Catalog Number 69127G Department of the Treasury Internal Revenue Service www.irs.gov |
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Last Updated 08/01/2023
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
Updated section 1.1 - Final regulations were issued February No
21, 2023, by the Department of the Treasury and the Internal
Revenue Service. These regulations reduce the 250-Return
06/21/2023
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 6.5.2 - The system can accept original No
transmissions for any tax year listed on irs.gov (2015, 2016,
2017, 2018, 2019, 2020, 2021, 2022, 2023), however, the
06/21/2023 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.
Guide for ACA Information Returns Submission Composition and Reference Guide i
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| Table of Contents Section 1 Introduction 2 1.1 | Identification .................................................... 2 1.2 | Scope .......................................................... 2 1.3 | Purpose ........................................................ 3 1.4 | Related Documents .............................................. 3 Section 2 Interface Overview 5 2.1 | ISS-UI Channel .................................................. 6 2.2 | ISS-A2A Channel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Section 3 Composing IRS ACA Information Returns Transmission 8 3.1 | Namespace and Prefix ............................................ 8 3.2 | Guidelines for Composing IRS Form Data File ....................... 10 3.3 | IRS Form Data File Naming Convention ............................. 11 3.4 | Structure of IRS Form Data File ................................... 12 3.4.1 | Transmission XML Elements ................................. 13 3.4.2 | Uniquely Identifying Transmissions, Submissions, and Records ..... 15 3.4.3 | Computing Checksum ...................................... 18 Section 4 Transmitting IRS ACA Form Data File and Retrieving Acknowledgment via the ISS-UI Channel 20 4.1 | Transmitter Operations .......................................... 20 4.2 | Transmitting UI Files to IRS ....................................... 21 4.2.1 | Sample Manifest File ....................................... 23 4.2.2 | Sample Form Data File ..................................... 26 4.3 | Retrieving Acknowledgment from IRS .............................. 30 |
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TABLE OF CONTENTS
4.4 | Transmitter IRS Form Data File Specification ........................ 32
4.5 | Transmitting Information Returns to IRS ............................ 32
4.5.1 | Validation of IRS Form Data File .............................. 33
4.5.2 | Processing of IRS Form Data File ............................. 33
4.6 | Retrieving Status of the Transmission through UI ..................... 34
4.7 | IRS Error Data File .............................................. 35
4.8 | UI Channel TY2015, TY2016, TY2017, TY2018, TY2019,
TY2020, TY2021, TY2022 and TY2023 Schemas ........................... 38
4.9 | 4.9 Calculate AttachmentByteSizeNum for TY2015, TY2016, TY2017,
TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023 ..................... 38
Section 5 Transmitting IRS ACA Form Data File and RetrievingAcknowledgment
via the ISS-A2A Channel 40
5.1 | Message Compression .......................................... 40
5.2 | Basic SOAP Message Structure ................................... 40
5.2.1 | Creating the SOAP Envelope. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
5.2.2 | SQL Injection in the SOAP Message ........................... 42
5.3 | SOAP Header .................................................. 43
5.3.1 | WS-Security .............................................. 43
5.3.2 | ACA Transmitter Business Header Elements .................... 53
5.3.3 | ACA AIR Transmission Manifest .............................. 54
5.4 | SOAP Body .................................................... 54
5.4.1 | Message Attachment File Format ............................. 54
5.4.2 | Message Attachment Content Type ........................... 55
5.5 | ISS-A2A Web Services Summary .................................. 55
5.5.1 | Overview of Transmission and Submission ...................... 56
5.5.2 | IRS-ACA Submit Transmission Request Message ................ 58
5.5.3 | IRS-ACA Retrieve Acknowledgement Request Message ........... 60
5.5.4 | A2A Channel TY2015, TY2016, TY2017, TY2018, TY2019, TY2020,
TY2021, TY2022 and TY2023 Schema/WSDL Guidance ................. 62
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters iii
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TABLE OF CONTENTS
Section 6 Identifying Transmissions and Records 64
6.1 | Identifying the Transmission Type .................................. 64
6.2 | Identifying the Transmission Status (Acknowledgement) .............. 66
6.3 | Receipt ID or UTID as Basis for Uniquely Identifying Transmissions
and Records ........................................................ 68
6.3.1 | Uniquely Identifying Forms 1094 within a Transmission ............ 70
6.3.2 | Uniquely Identifying Forms 1095 within a Transmission ............ 71
6.4 | Identifying Records with Errors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
6.5 | Corrections and Replacements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
6.5.1 | The Correction Process ..................................... 73
6.5.2 | Transmitting Corrections .................................... 75
6.5.3 | Transmitting Form 1094-C Corrections (Authoritative Transmittals Only) 75
6.5.4 | Transmitting Forms 1095-B or 1095-C Corrections ............... 76
6.5.5 | Transmitting Forms 1094-C and Forms 1095-C Corrections ........ 76
6.6 | Rejected Transmissions .......................................... 77
6.6.1 | Transmissions Rejected by IRS Portal .......................... 77
6.6.2 | Transmissions/Submissions Rejected by AIR .................... 77
6.7 | Replacement Process - Transmitting Replacements .................. 78
6.7.1 | Replacement Transmission .................................. 79
6.7.2 | Replacement Submission ................................... 82
Section 7 Data Mapping for ISS-UI Services/ISS-A2A Web Services 86
7.1 | Data Mapping – Message Data Boundary ........................... 87
7.2 | Data Mapping – Form Data Boundary .............................. 91
Section 8 Example ISS-A2A Web Service Messages 106
8.1 | Transmitter Services SOAP Message Elements ..................... 106
8.1.1 | IRS-ACASubmitService SOAP Request Message – Manifest Header
(ACAGetTransmitterBulkRequestService.wsdl) ........................ 106
8.1.2 | IRS-ACASubmitService SOAP Request Message – Form Data File
(ACAGetTransmitterBulkRequestService.wsdl) ........................ 108
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters iv
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TABLE OF CONTENTS
8.1.3 | IRS-ACASubmitService SOAP Response Message
(ACAGetTransmitterBulkRequestService.wsdl) ........................ 112
8.1.4 | IRS-ACAAckngService SOAP Request Message
(ACAGetTransmitterBulkRequestStatus.wsdl) ......................... 113
8.1.5 | IRS-ACAAckngService SOAP Response Message – Manifest Header
(ACAGetTransmitterBulkRequestStatus.wsdl) ......................... 113
8.1.6 | IRS- ACAAckngService SOAP Response Message – Error Data File
(ACAGetTransmitterBulkRequestStatus.wsdl) ......................... 114
Section 9 General Philosophy on Data Elements in XML Schemas 116
Section 10 Validating a Transmission against XML Schema 118
10.1 | Structure of Transmission ...................................... 118
10.2 | Validation of Transmission ...................................... 118
10.3 | Validating the Transmission Envelope Including Contents ............ 119
10.4 | How Errors are Reported ....................................... 120
Section 11 Reporting Business Rule Validation Errors 123
11.1 | Overview .................................................... 123
11.2 | Data Validation and Error Reporting .............................. 123
11.2.1 | Processing Status ....................................... 123
11.2.2 | Error and Business Rule Library ............................ 124
Section 12 SOAP Fault Response Messages 126
12.1 | ISS-Portal Error Codes and Messages ............................ 126
Section 13 Appendix A - Acronyms and Abbreviations 142
Section 14 Appendix B - AIR Transmission Checklist (A2A) for TY2023 144
Section 15 Appendix C - IR Transmission Checklist (UI) for TY2023 150
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters v
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TABLE OF CONTENTS
List of Tables
Table 3-1: Prefix and Target Namespaces ....................................................... 9
Table 3-2: Transmission Manifest XML Elements ................................................ 13
Table 4-1: Forms to XML Schema File Mapping ................................................. 33
Table 4-2: Transmission Processing Status Included in Acknowledgement .......................... 34
Table 5-1: Characters not allowed due to SQL Injection Concerns ................................. 42
Table 5-2: IRS Authorized Certificate Issuing Authorities ......................................... 53
Table 5-3: Transmitter Business Header Elements .............................................. 53
Table 5-4: Transmission SOAP Message Binding – SOAP Request Message Header .................. 58
Table 5-5: Transmission SOAP Message Binding – SOAP Request Message Body .................... 59
Table 5-6: Transmission SOAP Message Binding – SOAP Response Message Header ................. 59
Table 5-7: Transmission SOAP Message Binding – Soap Response Message Body ................... 59
Table 5-8: Status Request SOAP Message Binding – SOAP Request Message Header ................ 60
Table 5-9: Status Request SOAP Message Binding – SOAP Request Message Body .................. 61
Table 5-10: Status SOAP Message Binding – SOAP Request Message Header ....................... 61
Table 5-11: Transmission SOAP Message Binding – Soap Response Message Body .................. 61
Table 6-1: Transmission Type Codes .......................................................... 64
Table 6-2: Unique Submission Identifier ....................................................... 70
Table 6-3: Unique Record Identifier ........................................................... 72
Table 7-1: Form 1094-1095 B and C Transmission SOAP Request Header – ACA Business Header ...... 87
Table 7-2: Form 1094-1095 B and C Transmission SOAP Request Manifest Header ................... 87
Table 7-3: Form 1094-1095 B and C Transmission SOAP Response ................................ 89
Table 7-4: Form 1094-1095 B and C Acknowledgement SOAP Request to check the Status of the
Transmission ............................................................................. 90
Table 7-5: Form 1094-1095 B and C Transmission SOAP Response Header .......................... 90
Table 7-6: Form 1094-1095 B and C Transmission SOAP Response Header – ACA Business Header ..... 91
Table 7-7: Form 1094-B ..................................................................... 91
Table 7-8: Form 1095-B ..................................................................... 93
Table 7-9: Form 1094-C ..................................................................... 98
Table 7-10: Form 1095-C ................................................................... 102
Guide for ACA Information Returns Submission Composition and Reference Guide ................. 123
Table 12-1: Portal Error Codes (Fault Codes) for Tax Years 2015, 2016, 2017, 2018, 2019, 2020,
2021, 2022 and 2023. ...................................................................... 126
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters .... 149
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters vi
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TABLE OF CONTENTS
List of Figures
Figure 2-1: External Clients and IRS AIR ........................................................ 5
Figure 3-1: Structure of IRS Form Data File [B and C] ............................................ 12
Figure 3-2: Unique Transmission Identifier (UTID) ............................................... 16
Figure 3-2: Unique Transmission Identifier (UTID) ............................................... 16
Figure 3-3: Unique Submission Identifier ...................................................... 17
Figure 3-4: Unique Record Identifier .......................................................... 17
Figure 4-1: ISS-UI Channel Features .......................................................... 20
Figure 4-2: ISS-UI Channel Transmission Submission Screen ..................................... 22
Figure 4-3: ISS-UI Channel Transmission Submission Screen ..................................... 23
Figure 4-4: Sample Manifest File ............................................................. 25
Figure 4-5: Sample 1094-1095 B Form Data File ................................................ 29
Figure 4-6: Transmission Status Search Page .................................................. 30
Figure 4-6b: Transmission Status Search Page (UTID) ........................................... 30
Figure 4-7: A2A Check Status using UTID Request .............................................. 31
Figure 4-8: A2A Check Status using UTID Response to Transmitter ................................ 31
Figure 4-9: ISS-UI Channel Transmission Status Results Screen ................................... 34
Figure 4-10: Example of Acknowledgement via ISS-UI Channel ................................... 36
Figure 4-11: Error Data XML File ............................................................. 37
Figure 5-1: Basic SOAP Message Structure .................................................... 41
Figure 5-2: High Level Form schema structure ................................................. 57
Figure 5-3: ACA Binding – ACAGetTransmitterBulkRequestService.wsdl ............................ 58
Figure 5-4: ACA Binding – ACAGetTransmitterBulkRequestStatus.wsdl ............................. 60
Figure 6-1: Identifying the Transmission Status Code ............................................ 67
Figure 6-3: Sample AIR ISS-A2A Transmission Intake Response Message .......................... 69
Figure 6-4: Sample AIR ISS-UI Transmission Intake Response Message ............................ 69
Figure 6-5: Submission Id is Required for Every Form 1094 in the Transmission ...................... 70
Figure 6-6: Form 1094-C XML Schema Including RecordId ....................................... 71
Figure 6-7: Reference Records to be Corrected ................................................ 74
Figure 6-8: Replacing a Rejected Transmission ................................................. 81
Figure 6-9: Visual depicting the first-rejected submission in a chain of rejections that should be replaced 83
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters vii
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| Section Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 1 1 |
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Section 1 Introduction
The ACA Information Returns (AIR) Project is responsible for delivering applications, infrastructure, and
supporting processes required to process information returns. In January 2016, filing Forms 1094/1095-B and
Forms 1094/1095-C became mandatory. Internal Revenue Service (IRS) will begin accepting TY2023 Forms
1094/1095-B and Forms 1094/1095-C, as well as original prior year forms and corrections, in January 2024.
AIR has two transmission methods: An Application-to-Application (A2A) channel and a Web Browser-based
User Interface (UI) channel. AIR will perform structural and initial data validations on the information returns.
Both the A2A and UI channels will also support requests for status responses (was the transmission accepted
or rejected).
1.1 | Identification
The purpose of this document is to provide guidance to all types of external transmitters about composing
and successfully transmitting compliant submissions to IRS. The audience of this document is:
■ Issuer – A business filing their own ACA Information Returns regardless of whether they are required
to file electronically (transmit 10 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 associated
transmittals Form 1094-B or 1094-C.
■ Proposed Treas. Reg. [REG-102951-16] reduces the threshold from 10 to 100 and requires corrected
information returns to be filed in the same manner as original information returns.
■ Transmitter – A third-party sending the electronic information return data directly to IRS on behalf of
any business required to file. (Note: If you are transmitting returns for your own business, 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.)
■ Software Developer – An organization writing either origination or transmission software according to
IRS specifications.
Issuers, Transmitters, and Software Developers are collectively referred to as transmitters throughout this
document. Please note that not all transmitters are software developers and vice versa, but some of them can
be both.
1.2 | Scope
This document covers details on composing and submitting Forms 1094/1095-B and Forms 1094/1095-C by
transmitters to IRS. The scope of the document addresses the A2A-application based via SOAP messages
exchanged between client and exposed Web Service endpoints and the Web UI-browser-based requiring
human initiation. This publication is a living document that will be amended and updated each Tax Year/Filing
Season and as deemed necessary.
When updates are made to the schema package for the A2A and UI channels, this publication will be updated
accordingly.
AIR accepts the following information return transmittals and documents for TY2015 through TY2023 in
Guide for ACA Information Returns Submission Composition and Reference Guide 2
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INTRODUCTION
Processing Year (PY) 2024:
■ 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
AIR will process each submission, provide a status and detailed Acknowledgement for the Transmitter.
Generally, the Forms 1095-B and 1095-C will be submitted with their associated transmittals, Forms 1094-B
and 1094-C. However, in the case where a previously submitted and processed Form 1094-C, Authoritative
Transmittal, requires a correction, the corrected Form 1094-C, Authoritative Transmittal, must be submitted
alone without any accompanying Form 1095-C records.
1.3 | Purpose
The purpose of this document is to provide sufficient technical information to the transmitters so that they are
able to compose and submit valid submissions comprised of Forms 1094/1095-B and Forms 1094/1095-C.
The document addresses how the Receipt ID is transmitted from AIR to the Transmitter, as part of the
synchronous session initiated by the Transmitter to submit the submission, and how the Receipt ID forms the
basis for uniquely identifying Form 1094 and Form 1095 records within a transmission.
1.4 | Related Documents
Following documents are related with this guide:
■ Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for
Software Developers and Transmitter
■ Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information
Returns
■ Publication 5308, Automated Enrollment Guide for ACA Providers The External Guide
Online documentation related to Forms 1094/1095-B and Forms 1094/1095-C are available at Affordable
Care Act Information Returns (AIR)
■ Form 1094-B - http://www.irs.gov/uac/About-Form-1094-B
■ Form 1095-B - http://www.irs.gov/uac/About-Form-1095-B
■ Form 1094-C - http://www.irs.gov/uac/About-Form-1094-C
■ Form 1095-C - http://www.irs.gov/uac/About-Form-1095-C
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 3
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| INTRODUCTION Section Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 4 2 |
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Section 2 Interface Overview
The data is exchanged between Transmitters and IRS via Simple Object Access Protocol (SOAP) messages
with Message Transmission Optimization Mechanism (MTOM) attachment or via XML file upload using the
Transmitter’s web browser. MTOM is a World Wide Web Consortium (W3C) standard that provides a method of
efficiently sending binary data to and from Web services. The SOAP data structures and XML Schema are
specified in this document. As illustrated in Figure 2-1, there are two data communication channels between
the external clients and IRS.
Figure 2-1: External Clients and IRS AIR
Guide for ACA Information Returns Submission Composition and Reference Guide 5
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INTERFACE OVERVIEW
2.1 | ISS-UI Channel
In this channel, information returns are uploaded as XML files using the HyperText Transfer Protocol (HTTP)
over Transport Layer Security (TLS 1.2). A user interface is exposed in IRS portal where a user will login and, if
authenticated and authorized, will be allowed to upload files containing information returns.
Both Schemas and sample XML are part of the schema package posted on IRS.gov.
Transmitters must upload two XML files:
1. Manifest file: To create Request Manifest file: Transmitters should use Schema
IRSACAUserInterfaceHeaderMessage.xsd to add/create “ACA Business Header” and “Request
Manifest Details”
<xsd:element ref=”acabushdr:ACABusinessHeader”/>
<xsd:element ref=”:ACATransmitterManifestReqDtl” />
• Element ACABusinessHeader definition defined in IRSACABusinessHeaderMessage.xsd
• Element ACATransmitterManifestReqDtl definition defined in IRS-EXT-ACA-AIR- 1094BC.xsd
2. Form Data File: (1094/1095-[B,C])
• IRS-Form1094-1095BTransmitterUpstreamMessage.xsd
• IRS-Form1094-1095CTransmitterUpstreamMessage.xsd
Note: The Manifest file is created using the “IRS-ACAUserInterfaceHeaderMessage.xsd”, which is
uploaded via the ISS-UI Channel. The resulting Manifest file will include both the Manifest Header and the
ACA Business Header and will be ready to upload.
2.2 | ISS-A2A Channel
In this channel, information returns are sent as SOAP messages with a MTOM-encoded attachment and gzip
compression (see Section 5.1 for more details on HTTP Message Compression) using the SOAP Web Services
request-response model. A web service endpoint is exposed in the external-facing IRS portal. The SOAP
message will carry the credentials for authentication and authorization. The information returns are transmitted
in the file as the MTOM-encoded attachment.
All external partner communication will need to support encryption using TLS v1.2 or greater in accordance
with Federal Information Processing Standards (FIPS) Publication 140-3. Compliant cryptography will be
used for strong and secure communication between Transmitters and IRS.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 6
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| INTERFACE OVERVIEW Section Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 7 3 |
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Section 3 Composing IRS ACA Information
Returns Transmission
An IRS transmission consist of two parts: 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
■ A submission is either:
One Form 1094-B and one or more Form 1095-Bs or
One Form 1094-C and one or more Form 1095-Cs or
One Form 1094-C, Authoritative Transmittal, and zero Form 1095-Cs, whenever the Form 1094-C,
Authoritative Transmittal, is marked as a correction (for a previously submitted 1094-C)
Each transmission will have either Forms 1094/1095-B or Forms 1094/1095-C. The transmission may not
contain comingled B and C submissions. This section covers composing the Form Data File and namespace
prefix. In the context of Forms 1095-B and 1095-C, the recipient is referred to as payee.
3.1 | Namespace and Prefix
XML namespaces are used for providing uniquely named elements and attributes in an XML document. An
XML instance may contain element or attribute names from more than one XML vocabulary. If each vocabulary
is given a namespace, the ambiguity between identically named elements or attributes can be resolved to
avoid collisions that can occur when markup intended for another software package uses the same element
name or attribute name.
The following table identifies the target namespace associated with the various prefixes for ACA Forms
1094/1095-B and Forms 1094/1095-C request and response messages.
Namespaces may change between versions of IRS-published schemas. The most recent IRS published
schemas must always be used.
Note: Transmitters can assign their own prefix to each namespace, but should make sure that the usage
matches the definition throughout the document. Namespaces and prefix must be declared at the beginning
of the payload and manifest files in order for AIR to process the transmissions properly.
Guide for ACA Information Returns Submission Composition and Reference Guide 8
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
Table 3-1: Prefix and Target Namespaces
Namespace Prefix Uses
SOAP
urn:us:gov:treasury:irs:srv:gettransmitterbulkrequest acaSoapReq
message
SOAP
urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter acaBodyReq
message
SOAP
urn:us:gov:treasury:irs:msg:acabusinessheader acaBusHeader
message
SOAP
urn:us:gov:treasury:irs:msg:acasecurityheader acaSec
message
SOAP
urn:us:gov:treasury:irs:msg:irstransmitterstatusrequest acaStsReq
message
SOAP
urn:us:gov:treasury:irs:common irs
message
urn:us:gov:treasury:irs:ext:aca:air:tyYY 1 Form
urn:us:gov:treasury:irs:msg:form1094-1095BCtransmittermessage form109495BC Error Data File
urn:us:gov:treasury:irs:msg:form10941095Btransmitterupstream SOAP
form109495B
message message
urn:us:gov:treasury:irs:msg:form10941095Ctransmitterupstream SOAP
form109495C
message message
1 To account for prior, current and for future Tax Year (TY) and Filing Season (FS) updates -Insert the associated “Tax Year (i.e. tyYY
for example ty21) will have the associated Processing Year “22”
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 9
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
3.2 | Guidelines for Composing IRS Form Data File
The content file or payload contains transmittals, (i.e. Form 1094) along with one or more associated
Forms 1095. Below are general guidelines for composing the Form Data File which contains either Forms
1094/1095-B submissions or Forms 1094/1095-C submissions, but not both:
1. The Form Data File can only contain valid uncompressed and unencrypted XML
2. The Form Data File cannot exceed 100 MB in size
3. Only one IRS Form Data File is allowed as an attachment to a transmission
4. A submission structure consists of a Form 1094 (transmittal) and one or more associated Form 1095
records according to the following rules:
A Form 1094-B transmittal and at least one or more Form 1095-B
A Form 1094-C transmittal and at least one or more Form 1095-C (Exception – A Form 1094-C,
Authoritative Transmittal, can be submitted without including a Form 1095-C and still be
considered a valid submission, only in the case where the Form 1094-C, Authoritative Transmittal,
is a correction to a previously submitted and processed Form 1094-C. Corrected Forms 1094C,
Authoritative Transmittal, must be submitted without including any Forms 1095-C)
5. A transmission will contain at least one submission or as many as the 100 MB maximum payload file
size allows
6. A transmission cannot comingle Forms 1094/1095-B submissions and Forms 1094/1095-C
submissions otherwise it will be rejected
7. The XML Schema requires two attributes that when missing cause a transmission to be rejected by
IRS. The following attributes are defined in the XML Schema and must be present on each record in
the Form Data File:
<xsd:attribute name=”recordType” type=”xsd:string” use=”required”/>
<xsd:attribute name=”lineNum” type=”xsd:integer” use=”required”/>
For every record, recordType must be “String” (word) or “” and lineNum must be 0 (zero). The content files
Root elements: must have the attributes as depicted and highlighted for the Form1094BUpstreamDetail:
<?xml version=”1.0” encoding=”UTF-8”?>
<n1:Form109495BTransmittalUpstream
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”
xmlns:n1=”urn:us:gov:treasury:irs:msg:form1094-1095Btransmitterupstreammessage”
xsi:schemaLocation=”urn:us:gov:treasury:irs:msg:form10941095Btransmi tterupstreammessage IRS-Form1094-
1095BTransmitterUpstreamMessage.xsd”>
<Form1094BUpstreamDetail recordType=”String” lineNum=”0”>
<SubmissionId> </SubmissionId>1
<irs:TaxYr>2021</irs:TaxYr>
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 10
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
Each 1095 record must also have the attributes as depicted and highlighted for the
Form1095CUpstreamDetail below:
<Form1095CUpstreamDetail recordType=”String” lineNum=”0”>
<RecordId> </RecordId>1
3.3 | IRS Form Data File Naming Convention
The Form Data file naming convention defined in the efile AIRDocumentSystemFileNmType includes the Form
Type, a static indicator (Request), the Transmitter Control Code (TCC), the date and Greenwich Mean Time
(GMT) the transmitter submits the file. The name specifically includes the following components:
1094<form type>_Request_<TCC>_<Date>T<TimeStamp>Z.xml
For example:
1094B_Request_XXXXX_20140101T010102000Z.xml
1094C_Request_XXXXX_20140101T010102000Z.xml
(Note: Please use the timezone generated by your system and not the example provided here.)
The XML naming pattern to be used to create Form Data files is as follows:
<xsd:pattern value=”1094[B|C]_Request_[B-DF-HJ-NP-TV- Z]{2}[B-DF-HJ-NP-TV-Z0- 9]{3}_[1-9][0-9]{3}(0[1-
9]|1[0-2])(0[1-9]|[1-2][0-9]|3[0-1])T(0[0-9]|1[0-9]|2[0-3])(0[0-9]|[1-5][0-9])(0[0-9]|[1-5][0-9])[0-9]{3}Z\.xml”>
</xsd:pattern>
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 11
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
3.4 | Structure of IRS Form Data File
The Form Data File is structured in a hierarchical fashion, i.e. the file contains one or more submissions. Each
submission will have exactly one Form 1094 and one or more associated Form 1095 (Exception: Form
1094-C, Authoritative Transmittal, must be submitted alone when the transmittal is marked as a correction). In
the example shown below there are total of three submissions with 2, 1, and 3 Form 1095 records
respectively:
Figure 3-1: Structure of IRS Form Data File [B and C]
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
3.4.1 | Transmission XML Elements
The following table provides details of XML elements that the XML Schema requires in the Manifest Header of
the SOAP message when transmitting information returns to IRS.
Table 3-2: Transmission Manifest XML Elements
Element Name eFile Type eFile Type Required? Min Max
Description
Definition Occurs Occurs
This is the tax
string pattern “[1-9] year for which the
PaymentYr YearType Yes 1 1
[0- 9]{3}” information return is
being reported.
“0” for current filing
enumerated string
PriorYear DigitBool year
value=”0” Yes 1 1
DataInd eanType “1” for prior filing
value=”1”
year
Employer
string pattern “[0-9] Identification
EIN EINType Yes 1 1
{9}” Number belonging
to the transmitter
Type of records:
enumerated string
Transmission Transmission “O” – Original
value=”O” value=”C” Yes 1 1
TypeCd TypeCdType “C” – Correction
value=”R”
“R” - Replacement
TestFile string pattern “T” – AATS
TestFileCd Yes 1 1
CdType “([TP])?” “P” – Production
pattern [^\s].[^\s] Reference to the
OriginalReceiptId OriginalReceiptIdType No 0 1
{1,80}
Receipt ID of the
transmission for
which replacement
“[^\s].[^\s] {1,80}”/>
transmissions are
ReceiptId ReceiptId Type maxLength
submitted - Do not
value=”80”
include XML tags on
transmissions with
original records
“1” identifies the
transmitter as a
foreign entity, do
Transmitter
DigitBoolean enumerated string not include XML
Foreign No 0 1
Type value=”0” value=”1” tags or have “0”
EntityInd
as an indicator if
transmitter is not a
foreign entity
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Element Name eFile Type eFile Type Required? Min Max
Description
Definition Occurs Occurs
Transmitter Business The transmitter’s
Complex Element Yes 1 1
NameGrp NameType name
The transmitter
Company address, name of
CompanyInfor
Information Complex Element Yes 1 1 the company to
mationGrpType
Grp contact, and phone
number to call
Identifies if software
was developed
by a vendor (V)or
VendorInfor VendorInfor
Complex Element Yes 1 1 inhouse (I) as well as
mationGrp mationGrpType
contact information
regarding the
software
The total number
TotalPayee TotalNumber of Forms 1095
nonNegativeInteger Yes 1 1
RecordCnt Type included in the
entire transmission
The total number
TotalPayer TotalNumber of Forms 1094
positiveInteger Yes 1 1
RecordCnt Type included in the
entire transmission
The Software ID
“StringWithNoHashC
SoftwareId assigned to the
haracterType”
SoftwareId Number Yes 1 1 software when
maxLength
Type the software was
value=”10”
registered with IRS
Will contain
“1094/1095B” if
Forms 1094/1095-B
enumerated string are included in the
FormName
FormTypeCd value=”1094/1095B” Yes 1 1 transmission or
Type
value=”1094/1095C” “1094/1095C” if
Forms 1094/1095-C
are included in the
transmission
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Element Name eFile Type eFile Type Required? Min Max
Description
Definition Occurs Occurs
enumerated string Will contain
BinaryFormat
BinaryFormCd value=”application / Yes 1 1 “application/xml”
CodeType
xml”
The SHA256
Checksum
Checksum
computed on
Augmentation SHA256Type string pattern Yes 1 1
“[0-9A-Faf]{64}” the Form Data
Num
File attached to
thetransmission
The size in bytes
of the Form Data
File attached to the
Attachment string “([1-9]{1}[0-9] transmission
Attachment
ByteSize {0,})|([0])”/>max Yes 1 1
ByteSizeNum
NumType Length = 12
String The name of the
value=”1094[B|C]_ Form Data File
Re quest_[B-DF-HJ- attached to the
NP-TV-Z]{2}[B-DF-HJ-
Document AIRDocument NP-TV-Z0-9]{3}_[1- 9] transmission
System System [0-9]{3}(0[19]|1[0- Yes 1 1
2])(0[1-9]|[1-2]
FileNm FileNmType [0-9]|3[0-1])T(0[0-
9]|1[0-9]|2[0-3])
(0[0-9]|[1-5][0-9])
(0[0-9]|[1-5][0-9])
[0-9]{3}Z\.xml”
3.4.2 | Uniquely Identifying Transmissions, Submissions, and Records
The XML Schemas for Forms 1094/1095-B and Forms 1094/1095-C include elements designed to uniquely
identify ACA Information Returns transmission, submission within the transmission, and records within the
submission. The transmitter that generates the Form Data File for transmissions to IRS must generate these
IDs and maintain them along with their associated transmissions. Unique IDs are used to simplify and increase
the precision of communications, corrections, and replacements.
The Transmitter will uniquely identify each transmission by the Unique Transmission Identifier (UTID) in the
header.
The format for the UTID includes various fields separated by colons (:) is 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. In its canonical form, a UUID is represented by 32
hexadecimal digits, displayed in five groups separated by hyphens, in the form 8-4-4-4-12 for a total of
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 15
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
36 characters (32 digits and four hyphens). For example:
550e8400-e29b-41d4-a716-44665540000
■ Application ID – the Application ID will be SYS12 and is a mandatory field.
■ Transmitter Control Code – is 5 characters alphanumeric field that will contain the Transmitter’s TCC
and is mandatory – enter the TCC that IRS assigned when the Transmitter applied to electronically file
Forms 1094/1095-B and Forms 1094/1095-C. Note: TCCs do not include lower case characters.
■ Reserved – is an empty field
■ Request Type – the Request Type defines the types of request which must be “T” (Transactional) and is
mandatory
The UTID for the transmission will always be 51 bytes (see Figure 3-2: Unique Transmission Identifier below):
Figure 3-2: Unique Transmission Identifier (UTID)
Figure 3-2: Unique Transmission Identifier (UTID)
A transmission will contain one or more Forms 1094/1095-B submissions (transmittals/payee records) or one
or more Forms 1094/1095-C submissions (transmittals/payee records) or only one Form 1094-C, Authoritative
Transmittal (when marked as a correction for a previously submitted Form 1094-C). A transmission may
not contain comingled B and C submissions. The Submission Identifier (SID) construct is applicable to all
submissions (Forms 1094) within a transmission whether that transmission contains B or C Information
Returns. Each submission will include a SID that will start at one and increment by one for each subsequent
submission in the transmission.
SID = 1,2,3,4,5...
A submission will contain one or more Form 1095 Information Returns along with its corresponding
Transmittal Form 1094. A Corrected 1094-C submission may not have Form 1095-C information. The Record
Identifier (RID) construct is applicable to all Form 1095 records within a submission, regardless of whether
that Submission contains Forms 1095-B or Forms 1095-C Information Returns. Each Form 1095 record in a
submission will include a RID that will start at one and increment by one for every subsequent record in the
submission.
RID = 1,2,3,4..n (e.g. 2, 17, 31, 86, 1023,9842, …)
RECEIPTID = 1094B-20-00001234
RECEIPTID = 1094C-20-00044923
RECEIPTID = 1094C-20-00000385
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When IRS successfully receives a transmission for processing, a unique Receipt ID is generated by IRS which
uniquely identifies the transmission. The Receipt ID is used by the transmitter to retrieve the processing status
of the transmission after it is processed. In addition, IRS uses the Receipt ID along with the submission and
record IDs to uniquely identify the records in a transmission.
When an error is identified, both Form 1094 and Form 1095 records are uniquely identified within a
transmission by concatenating the Receipt ID, SID, and RID (as applicable) and returning them to the
transmitter as follows:
UniqueSubmissionId = RECEIPTID|SID
UniqueRecordId = RECEIPTID|SID|RID
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 IRS precisely identifying the record to be corrected
■ Both IRS and transmitters to track transmissions and submissions
For example, the Form 1094 data located in submission 12 of a transmission would have a USID as follows:
Unique Submission Identifier (USID)
Figure 3-3: Unique Submission Identifier
The 1095 data located in record 98 of submission 12 of a transmission would have a URID as follows:
Unique Record Identifier (URID)
Figure 3-4: Unique Record Identifier
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COMPOSING IRS ACA INFORMATION RETURNS TRANSMISSION
3.4.3 | Computing Checksum
All transmissions (Production and AATS) must use the SHA-256 Checksum algorithm. There are many
algorithms readily available that can be used to calculate a SHA-256 Checksum:
a) The algorithm that a transmitter uses will differ depending on their technology stack. For example, if
the transmitter is building the interface on Windows/.NET Framework, they will need to obtain a SHA-256
Checksum algorithm that runs on the Windows platform. If the transmitter is building their interface on Linux/
Java, they will need to obtain a SHA- 256 Checksum that runs on the Linux platform.
b) Element checksum at manifest - algorithm should be SHA-256 which will generate 64 characters. Every
transmission “Checksum” value should be 64 characters. Checksum will be used to identify duplicate
transmissions “Accepted”, “Accepted with Errors” and “Partially Accepted”.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 18
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Section 4 Transmitting IRS ACA Form Data
File and Retrieving Acknowledgment via the
ISS-UI Channel
The ISS-UI Channel is a Web Browser based user interface that allows transmitters to submit Form Data
Files to IRS and retrieve acknowledgments. The purpose of this section is to describe the requirements for
submitting an ACA Information Return Form Data File to IRS via the UI Channel.
4.1 | Transmitter Operations
As shown below, Figure 4-1: ISS-UI Channel Features, the operations available to transmitters, provided by
the ISS-UI Channel are: A) Upload ACA Forms, and B) Check Transmission Status.
Figure 4-1: ISS-UI Channel Features
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TRANSMITTING IRS ACA FORM DATA FILE AND RETRIEVING ACkNOWLEDGMENT VIA THE ISS-UI CHANNEL
4.2 | Transmitting UI Files to IRS
Figure 4-2: ISS-UI Channel Transmission Submission Screen, shows the capability of the ISS- UI Channel that
allows a transmitter to upload the Manifest file and the associated Form Data File containing either Forms
1094/1095-B or Forms 1094/1095-C submissions. The number of records that can be included in the Form
Data File is only constrained by the 100 MB file size limit. The transmitter will have to provide information
about the transmission, and the transmission itself, through ISS-UI channel. The transmitter provides a UTID
in the transmission manifest file which will be uploaded along with transmission file. IRS recommends that
external users validate their XML files against the schemas provided by IRS prior to submitting them to 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 errors. Any
tool which allows the external user to validate their XML files against the schemas, such as “Altova XMLSpy”
or “SoapUI” should be suitable.
Once the transmission Manifest and transmission files are uploaded and validated by IRS, IRS generates a
Receipt ID which will be displayed to the transmitter. The Receipt ID is used to retrieve the Acknowledgement
after the transmission is processed. It is also used in combination with other identifiers to uniquely identify
records in a transmission.
Note: It is very important that the Receipt ID be recorded and associated with the correct transmission. It
will be needed to retrieve acknowledgements and may be needed for any corrections or replacements.
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TRANSMITTING IRS ACA FORM DATA FILE AND RETRIEVING ACkNOWLEDGMENT VIA THE ISS-UI CHANNEL
Figure 4-3: ISS-UI Channel Transmission Submission Screen
The above Transmission Cancellation Pop-up shows a cancellation warning of a UI Channel Transmission
Submission Screen and the option to select the “Yes” or “No” button.
4.2.1 | Sample Manifest File
To create the Request Manifest XML file, Transmitters should use IRSACAUserInterfaceHeaderMessage.xsd
schema.
There is no requirement for naming the Manifest XML file. However, the suggested way is as follows:
Manifest_<Form Data File Name (without extension)>.xml
For example: Manifest_1094B_Request XXXXX20140101T010102000Z.xml
Note that the resulting Manifest file will include both the Manifest Header and the ACA Business Header and
should be ready for upload.
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The following is a sample of the Manifest XML file that would be uploaded via the ISS-UI channel:
<?xml version=”1.0” encoding=”UTF-8”?>
<p:ACAUIBusinessHeader xmlns:p=”urn:us:gov:treasury:irs:msg:acauibusinessheader”
xmlns:p1=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY ” 1
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns:p2=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility- 1.0.xsd”
xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance” xsi:schemaLocation=”urn:us:gov:treasury:irs:msg:acaui
businessheader IRS-ACAUserInterfaceHeaderMessage.xsd “>
<p1:ACABusinessHeader p2:Id=”idvalue0”>
<UniqueTransmissionId>00000000-0000-0000-0000-
000000000000:SYS12:BB000::T</UniqueTransmissionId>
<irs:Timestamp>2001-12-31T12:00:00Z</irs:Timestamp>
</p1:ACABusinessHeader>
<ACATransmitterManifestReqDtl p2:Id=”idvalue1”>
<PaymentYr>2021</PaymentYr>
<PriorYearDataInd> </PriorYearDataInd>0
<irs:EIN>123456789</irs:EIN>
<TransmissionTypeCd> </TransmissionTypeCd>O
<TestFileCd> </TestFileCd>P
<OriginalReceiptId>OriginalReceiptId</OriginalReceiptId>
<TransmitterForeignEntityInd> </TransmitterForeignEntityInd>0
<TransmitterNameGrp>
<BusinessNameLine1Txt>BusinessNameLine1Txt</BusinessNameLine1Txt>
<BusinessNameLine2Txt>BusinessNameLine2Txt</BusinessNameLine2Txt>
</TransmitterNameGrp>
<CompanyInformationGrp>
<CompanyNm>CompanyNm</CompanyNm>
<MailingAddressGrp>
<USAddressGrp>
<AddressLine1Txt>AddressLine1Txt</AddressLine1Txt>
<AddressLine2Txt>AddressLine2Txt</AddressLine2Txt>
<irs:CityNm>CityNm</irs:CityNm>
<USStateCd>AL</USStateCd>
<irs:USZIPCd>12345</irs:USZIPCd>
<irs:USZIPExtensionCd>1234</irs:USZIPExtensionCd>
</USAddressGrp>
</MailingAddressGrp>
<ContactNameGrp>
<PersonFirstNm>PersonFirstNm</PersonFirstNm>
<PersonMiddleNm>PersonMiddleNm</PersonMiddleNm>
1 Author replaced ty22 with tyYY - Use of generic namespace text to minimize need for Current Tax Year updates and continued
document maintenance.
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<PersonLastNm>PersonLastNm</PersonLastNm>
<SuffixNm>SuffixNm</SuffixNm>
</ContactNameGrp>
<ContactPhoneNum>1234567890</ContactPhoneNum>
</CompanyInformationGrp>
<VendorInformationGrp>
<VendorCd> </VendorCd>V
ContactNameGrp
<PersonFirstNm>PersonFirstNm</PersonFirstNm>
<PersonMiddleNm>PersonMiddleNm</PersonMiddleNm>
<PersonLastNm>PersonLastNm</PersonLastNm>
<SuffixNm>SuffixNm</SuffixNm>
</ContactNameGrp>
<ContactPhoneNum>1234567890</ContactPhoneNum>
</VendorInformationGrp>
<TotalPayeeRecordCnt> </TotalPayeeRecordCnt>1
<TotalPayerRecordCnt> </TotalPayerRecordCnt>1
<SoftwareId>SoftwareId</SoftwareId>
<FormTypeCd>1094/1095B</FormTypeCd>
<irs:BinaryFormatCd>application/xml</irs:BinaryFormatCd>
<irs:ChecksumAugmentationNum>0000000000000000000000000000000000000000000000000000
000000000000</irs:ChecksumAugmentationNum>
<AttachmentByteSizeNum>12345</AttachmentByteSizeNum>
<DocumentSystemFileNm>1094B_Request_BB000_10000101T000000000Z.xml</DocumentSystem FileNm>
</ACATransmitterManifestReqDtl>
</p:ACAUIBusinessHeader>
Figure 4-4: Sample Manifest File
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4.2.2 | Sample Form Data File
To create the Form Data File: (1094/1095-[B,C]), Transmitters should use the following schema files:
–IRS-Form1094-1095BTransmitterUpstreamMessage.xsd
–IRS-Form1094-1095CTransmitterUpstreamMessage.xsd
The following is a sample of the Form Data File XML file that would be uploaded via the ISS-UI channel:
<?xml version=”1.0” encoding=”UTF-8”?>
<p:Form109495BTransmittalUpstream
xmlns:p=”urn:us:gov:treasury:irs:msg:form1094-1095Btransmitterupstreammessage”
xmlns:p1=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:p2=”urn:us:gov:treasury:irs:common”
xsi:schemaLocation=”urn:us:gov:treasury:irs:msg:form1094- 1095Btransmitterupstreammessage IRS-Form1094-
1095BTransmitterUpstreamMessage.xsd “>
<p1:Form1094BUpstreamDetail lineNum=”0” recordType=””>
<p1:SubmissionId> </p1:SubmissionId>1
<p1:TaxYr>2021</p1:TaxYr>
<p1:BusinessName>
<p1:BusinessNameLine1Txt>Information Systems</p1:BusinessNameLine1Txt>
<p1:BusinessNameLine2Txt>Limited</p1:BusinessNameLine2Txt>
</p1:BusinessName>
<p1:BusinessNameControlTxt>WORK</p1:BusinessNameControlTxt>
<p2:TINRequestTypeCd>BUSINESS_TIN</p2:TINRequestTypeCd>
<p2:EmployerEIN>000001966</p2:EmployerEIN>
<p1:ContactNameGrp>
<p1:PersonFirstNm>Margaret</p1:PersonFirstNm>
<p1:PersonMiddleNm> </p1:PersonMiddleNm>P
<p1:PersonLastNm>Carter</p1:PersonLastNm>
<p1:SuffixNm>Ms</p1:SuffixNm>
</p1:ContactNameGrp>
<p1:ContactPhoneNum>3012223333</p1:ContactPhoneNum>
<p1:MailingAddressGrp>
<p1:USAddressGrp>
<?xml version=”1.0” encoding=”UTF-8”?>
<p:Form109495BTransmittalUpstream
xmlns:p=”urn:us:gov:treasury:irs:msg:form1094-1095Btransmitterupstreammessage”
xmlns:p1=”urn:us:gov:treasury:irs:ext:aca:air: tyYY” xmlns:p2=”urn:us:gov:treasury:irs:common”
xmlns:p3=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd”
xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”
xsi:schemaLocation=”urn:us:gov:treasury:irs:msg:form1094-1095Btransmitterupstreammessage IRS-Form1094-
1095BTransmitterUpstreamMessage.xsd “>
<p1:Form1094BUpstreamDetail lineNum=”0” recordType=””>
<p1:SubmissionId> </p1:SubmissionId>1
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<p1:TaxYr>2021</p1:TaxYr>
<p1:BusinessName>
<p1:BusinessNameLine1Txt>BusinessNameLine1Txt</p1:BusinessNameLine1Txt>
<p1:BusinessNameLine2Txt>BusinessNameLine2Txt</p1:BusinessNameLine2Txt>
</p1:BusinessName>
<p1:BusinessNameControlTxt>HERR</p1:BusinessNameControlTxt>
<p2:TINRequestTypeCd>INDIVIDUAL_TIN</p2:TINRequestTypeCd>
<p2:EmployerEIN>000000000</p2:EmployerEIN>
<p1:ContactNameGrp>
<p1:PersonFirstNm>PersonFirstNm</p1:PersonFirstNm>
<p1:PersonMiddleNm>PersonMiddleNm</p1:PersonMiddleNm>
<p1:PersonLastNm>PersonLastNm</p1:PersonLastNm>
<p1:SuffixNm>SuffixNm</p1:SuffixNm>
</p1:ContactNameGrp>
<p1:ContactPhoneNum>0000000000</p1:ContactPhoneNum>
<p1:MailingAddressGrp>
<p1:USAddressGrp>
<p1:AddressLine1Txt>AddressLine1Txt</p1:AddressLine1Txt>
<p1:AddressLine2Txt>AddressLine2Txt</p1:AddressLine2Txt>
<p2:CityNm>CityNm</p2:CityNm>
<p1:USStateCd>AL</p1:USStateCd>
<p2:USZIPCd>00000</p2:USZIPCd>
<p2:USZIPExtensionCd>0000</p2:USZIPExtensionCd>
</p1:USAddressGrp>
</p1:MailingAddressGrp>
<p1:Form1095BAttachedCnt>1</p1:Form1095BAttachedCnt>
<p1:Form1095BUpstreamDetail lineNum=”0” recordType=””>
<p1:RecordId> </p1:RecordId>1
<p1:CorrectedInd> </p1:CorrectedInd>0
<p1:TaxYr>2021</p1:TaxYr>
<p1:ResponsibleIndividualGrp>
<p1:ResponsibleIndividualName>
<p1:PersonFirstNm>PersonFirstNm</p1:PersonFirstNm>
<p1:PersonMiddleNm>PersonMiddleNm</p1:PersonMiddleNm>
<p1:PersonLastNm>PersonLastNm</p1:PersonLastNm>
<p1:SuffixNm>SuffixNm</p1:SuffixNm>
</p1:ResponsibleIndividualName>
<p1:PersonNameControlTxt>HERR</p1:PersonNameControlTxt>
<p2:TINRequestTypeCd>INDIVIDUAL_TIN</p2:TINRequestTypeCd>
<p1:TIN>000000000</p1:TIN>
<p1:MailingAddressGrp>
<p1:USAddressGrp>
<p1:AddressLine1Txt>AddressLine1Txt</p1:AddressLine1Txt>
<p1:AddressLine2Txt>AddressLine2Txt</p1:AddressLine2Txt>
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<p2:CityNm>CityNm</p2:CityNm>
<p1:USStateCd>AL</p1:USStateCd>
<p2:USZIPCd>00000</p2:USZIPCd>
<p2:USZIPExtensionCd>0000</p2:USZIPExtensionCd>
</p1:USAddressGrp>
</p1:MailingAddressGrp>
<p1:HealthCoverageOriginCd> </p1:HealthCoverageOriginCd>A
</p1:ResponsibleIndividualGrp>
<p1:SponsoringEmployerInfoGrp>
<p1:BusinessName>
<p1:BusinessNameLine1Txt>BusinessNameLine1Txt</p1:BusinessNameLine1Txt>
<p1:BusinessNameLine2Txt>BusinessNameLine2Txt</p1:BusinessNameLine2Txt>
</p1:BusinessName>
<p1:BusinessNameControlTxt>HERR</p1:BusinessNameControlTxt>
<p2:EIN>000000000</p2:EIN>
<p2:TINRequestTypeCd>INDIVIDUAL_TIN</p2:TINRequestTypeCd>
<p1:MailingAddressGrp>
<p1:USAddressGrp>
<p1:AddressLine1Txt>AddressLine1Txt</p1:AddressLine1Txt>
<p1:AddressLine2Txt>AddressLine2Txt</p1:AddressLine2Txt>
<p2:CityNm>CityNm</p2:CityNm>
<p1:USStateCd>AL</p1:USStateCd>
<p2:USZIPCd>00000</p2:USZIPCd>
<p2:USZIPExtensionCd>0000</p2:USZIPExtensionCd>
</p1:USAddressGrp>
</p1:MailingAddressGrp>
</p1:SponsoringEmployerInfoGrp>
<p1:IssuerInfoGrp>
<p1:BusinessName>
<p1:BusinessNameLine1Txt>BusinessNameLine1Txt</p1:BusinessNameLine1Txt>
<p1:BusinessNameLine2Txt>BusinessNameLine2Txt</p1:BusinessNameLine2Txt>
</p1:BusinessName>
<p1:BusinessNameControlTxt>HERR</p1:BusinessNameControlTxt>
<p2:TINRequestTypeCd>INDIVIDUAL_TIN</p2:TINRequestTypeCd>
<p2:EIN>000000000</p2:EIN>
<p1:ContactPhoneNum>0000000000</p1:ContactPhoneNum>
<p1:MailingAddressGrp>
<p1:USAddressGrp>
<p1:AddressLine1Txt>AddressLine1Txt</p1:AddressLine1Txt>
<p1:AddressLine2Txt>AddressLine2Txt</p1:AddressLine2Txt>
<p2:CityNm>CityNm</p2:CityNm>
<p1:USStateCd>AL</p1:USStateCd>
<p2:USZIPCd>00000</p2:USZIPCd>
<p2:USZIPExtensionCd>0000</p2:USZIPExtensionCd>
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</p1:USAddressGrp>
</p1:MailingAddressGrp>
</p1:IssuerInfoGrp>
<p1:CoveredIndividualGrp>
<p1:CoveredIndividualName>
<p1:PersonFirstNm>PersonFirstNm</p1:PersonFirstNm>
<p1:PersonMiddleNm>PersonMiddleNm</p1:PersonMiddleNm>
<p1:PersonLastNm>PersonLastNm</p1:PersonLastNm>
<p1:SuffixNm>SuffixNm</p1:SuffixNm>
</p1:CoveredIndividualName>
<p1:PersonNameControlTxt>HERR</p1:PersonNameControlTxt>
<p2:TINRequestTypeCd>INDIVIDUAL_TIN</p2:TINRequestTypeCd>
<p2:SSN>000000000</p2:SSN>
<p1:CoveredIndividualAnnualInd> </p1:CoveredIndividualAnnualInd>0
</p1:CoveredIndividualGrp>
</p1:Form1095BUpstreamDetail>
<p1:JuratSignaturePIN>00000</p1:JuratSignaturePIN>
<p1:PersonTitleTxt>PersonTitleTxt</p1:PersonTitleTxt>
<p1:SignatureDt>2020-01-01</p1:SignatureDt>
</p1:Form1094BUpstreamDetail>
</p:Form109495BTransmittalUpstream>
Figure 4-5: Sample 1094-1095 B Form Data File
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4.3 | Retrieving Acknowledgment from IRS
Transmitters must 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 provide
their Transmitter Control Code (TCC) and the Receipt ID or UTID from the transmission for which they are
requesting the processing status. The below screen shots are ISS-UI Channel Transmission Status Retrieval
Screens depicting the Transmission Retrieval features.
Figure 4-6: Transmission Status Search Page
Figure 4-6a: Transmission Status Search Page (TCC and Receipt ID)
Figure 4-6b: Transmission Status Search Page (UTID)
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Note: The UTID can also be used to check the status of a transmission. The Schema allows either Receipt
ID or the UTID to check status.
Figure 4-7: A2A Check Status using UTID Request
Figure 4-8: A2A Check Status using UTID Response to Transmitter
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4.4 | Transmitter IRS Form Data File Specification
Please refer to Section 3 – Composing IRS ACA Information Returns Transmission for details on composing
an IRS ACA Form Data File that will be submitted by a transmitter to IRS.
4.5 | Transmitting Information Returns to IRS
In order to transmit a Form Data File through the ISS-UI channel, a transmitter must have an active IRS
e-Services account, an ACA Transmitter Control Code (TCC), and must be using IRS approved software to
submit returns or retrieve acknowledgements. The transmitter will be required to interactively log in to IRS web
site with their web browser and invoke the appropriate URL for AIR. The application will allow transmitters to
submit information returns to IRS using the following browsers:
1. Microsoft Edge
2. Firefox
3. Safari 9 (or latest supported version)
4. Chrome
The transmitter must have two XML files to submit a single transmission via the ISS-UI Channel. The
Manifest file will contain information in uncompressed native XML format related to the transmitter and the
transmission. The Manifest file will include the Manifest Header XML as defined by the XML Schema located
at Affordable Care Act Information Returns Schemas in IRS-Form1094-1095BCTransmitterReqMessage.
xsd file located in the MSG folder of the schema. Many of the elements in the Transmission Data File will
not change from transmission to transmission and thus can be reused. Elements such as the transmitter
information (TransmitterNameGrp, TransmitterForeignEntityInd, MailingAddressGrp, SoftwareID, etc.) should
not change frequently, if at all. Other elements in the Manifest file are likely to change for every transmission.
Elements such as the transmission information (total payer and payee counts, checksum, file byte size,
document file name, etc.) will be different for every transmission. Section 4.2.1, Sample Manifest File –
Manifest Header, includes the elements that are required in the Transmission Data File.
The Form Data File will contain Forms 1094/1095-B or Forms 1094/1095-C data in uncompressed native XML
format relative to the Form 1094/1095 data. Once the required files are uploaded to IRS, the transmitter will
receive a Receipt ID, and other information about the transmission, as part of the interactive session.
The Receipt ID does not provide proof that the transmission was either Accepted or Rejected. The
Receipt ID simply provides proof that IRS received the transmission. The transmitter must retrieve their
Acknowledgement using the TCC and Receipt ID or the UTID to obtain proof of acceptance or rejection.
The web interface will only accept uncompressed native XML files. Security checking (XML Threat detection,
virus scanning, etc.) is performed on each file before routing to IRS back-end systems.
Transmitters that take advantage of the ISS-UI Channel to submit their transmissions will have to log into IRS
from a web browser on their local systems. The URL for AIR that facilitates interaction with the transmitter
community will be provided on the Affordable Care Act Information Returns (AIR) page and other related
guidance and Job Aids produced by IRS will also be available to the transmitters on the AIR page. The ISS-UI
Channel will guide the transmitters through all the steps necessary to upload the required files from their local
systems.
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The Form Data File that a transmitter uploads through the ISS-UI Channel must contain valid XML. Open tags
must be followed by closed tags. For example, the open tag <TaxYear> must be followed by the data and the
closed tag </TaxYear> (i.e., <TaxYear>2021</TaxYear>).
Empty tags should not be included in Form Data File. The Form Data File must conform to the XML Schema
definitions included in the applicable xsd files. Table 4-1 maps the ACA forms to the XML Schema file names.
Table 4-1: Forms to XML Schema File Mapping
Applicable Forms XML Schema Root Element File
Form 1094-B/1095-B IRS-Form1094-1095BTransmitterUpstreamMessage.xsd
Form 1094-C/1095-C IRS-Form1094-1095CTransmitterUpstreamMessage.xsd
All of the required information for a transmission will be included in the file that is uploaded, including the
transmission information, the form type, the Form 1094 form elements and the Form 1095 form elements.
4.5.1 | Validation of IRS Form Data File
IRS performs security checks on the Form Data File received from the transmitter. If no security threats are
detected, IRS generates the Receipt ID and returns it along with the Timestamp to the transmitter. Each
Receipt ID uniquely identifies a Form Data File submitted to IRS. The TCC and Receipt ID or the UTID is used
to retrieve the status of the transmission. As such, the Receipt ID returned to the transmitter should be kept
with the Form Data File submitted and protected from loss or deletion.
When IRS receives the uploaded Form Data File, the following checks are performed:
1. The file must be free of viruses
2. The file size must not exceed 100 MB
3. The file must be readable by AIR
4. The IRS application must be able to write the file to disk
5. The file must pass XML validations
6. The file must not contain comingled Forms 1094/1095-B and Forms 1094/1095-C
7. UUID is verified to be unique for the TCC
8. Metadata entered by the transmitter is checked for any discrepancies
9. Duplicate transmission check is performed using the DocumentSystemFileNm, Checksum and TCC
10. The reported checksum must match with IRS calculated checksum
4.5.2 | Processing of IRS Form Data File
Once the file is processed, the status is made available for the transmitter to retrieve through Retrieve
Acknowledgement web service described below. When errors are identified during file processing (such as
read/write errors, invalid XML, etc.), the transmission is rejected and appropriate error(s) and description(s)
are returned to the transmitter through the user interface. When business rule errors are identified during
processing the XML Form Data File, IRS will record these error codes and their descriptions and return them
in an XML Error Data File attached to the Acknowledgement message which the transmitter will retrieve. The
transmitter will have an opportunity to correct the errors and resubmit the Form Data File.
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4.6 | Retrieving Status of the Transmission through UI
After the transmitter successfully uploads a Form Data File and receives a Receipt ID, they will use the TCC
and Receipt ID or the UTID to request the Acknowledgement for that transmission. Transmitters should wait
at least 10 minutes after the Receipt ID is provided to request the Acknowledgement for a transmission.
The transmitter is required to log in to IRS web site and invoke the appropriate URL provided by IRS. The
transmitter shall select the option to retrieve one or more Acknowledgements from user interface. The TCC
and Receipt ID or the UTID is the key information required for a transmitter to retrieve the Acknowledgement
for a specific transmission. As such, when the transmitter receives the Receipt ID, it should be kept with the
transmission and protected from loss or deletion.
Figure 4-9: ISS-UI Channel Transmission Status Results Screen, is showing a sample transmission status
retrieved using the ISS-UI Channel Transmission Status Retrieval feature.
Figure 4-9: ISS-UI Channel Transmission Status Results Screen
The status of the transmission includes one of the outcomes identified in Table 4-2.
Table 4-2: Transmission Processing Status Included in Acknowledgement
Transmission Status Description
Processing IRS has not completed processing the transmission.
IRS has completed processing the transmission and
Accepted
found no errors.
IRS has completed processing the transmission
Accepted with Errors and the errors are documented in the Error Data File
attached to the Acknowledgement.
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Transmission Status Description
IRS has completed processing the transmission
and has rejected at least one (but not all) of the
Partially Accepted
submissions. An Error data file will be attached to
the Acknowledgement File.
IRS has rejected the transmission – depending
on why the transmission was rejected, an Error
Rejected
Data File may or may not be attached to the
Acknowledgement.
IRS could not find a transmission corresponding to
the Receipt ID provided. If the Receipt ID doesn’t
Not Found
match with IRS generated Receipt ID, the Receipt ID
doesn’t belong to the Transmitter TCC.
The transmission Acknowledgement includes the status of the transmission, and if applicable, details of errors
such as any business rules validation errors, and TIN validation errors that were found when IRS processed
the Form Data File.
The details of errors found when IRS processed the Form Data File are included in an Error Data File that
can be viewed and downloaded through the ISS-UI user-interface. The Acknowledgement includes the
errors found, in XML format, during Form Data File processing. If no errors are found during processing, no
Error Data File will be included with the Acknowledgement and the transmission processing status will be
“Accepted”. The transmission Acknowledgement may include:
• Unique Transmission ID (UTID) Transmitter Control Code (TCC)
• Shipment Number assigned to the transmission Receipt ID
• Form Type Code Timestamp
• Transmission Status Code: Processing, Partially Accepted, Accepted, Accepted with Errors, Rejected, Not Found
• Error Message Detail Errors (if applicable – included in the Error Data File)
4.7 | IRS Error Data File
IRS accumulates any errors encountered during Form Data File processing in the Error Data File. As with the
Form Data File 100 MB size constraint, Error Data Files are also constrained by a 200 MB size limitation. Only
one Error Data File will ever be created per transmission. It is possible that the Error Data File could contain a
significantly large number of errors that the 200 MB file size limitation is exceeded. In this case, while AIR will
process the entire Form Data File and record all of the errors found, the Error Data File will be truncated and
a message will be placed at the end of the file indicating that it was truncated. Error Data Files that exceed
the 200 MB size constraint are typical of a systemic problem within the Form Data File that when addressed
will substantially reduce the number of errors found. If the Transmitter has questions about errors that were
truncated, they can contact the AIR Mailbox at wi.air.mailbox@irs.gov for assistance. The Error Data File is
returned in ACA Assurance Testing System (AATS) and Production Environment.
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The Error Data File includes the following data:
• The identifier that uniquely identifies the record with an error (Unique Submission Identifier or Unique Record
Identifier)
• The error message code indicating what the error is
• The error message text explaining what the error is
• The element that was in error
•
Figure 4-10 provides an example of the information that will be displayed on-screen in the ISS- UI.
Note: the “Download” button that enables the transmitter to download the Error Data XML File.
Figure 4-10: Example of Acknowledgement via ISS-UI Channel
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Figure 4-11 provides an example of the information that will be included in the Error Data File (which contains
the error codes, the error descriptions, and the XPath reference to the element found to be in error), that can
be downloaded via the ISS-UI channel.
<?xml version=”1.0” encoding=”UTF-8” standalone=”yes”?>
<ns3:FormBCTransmitterSubmissionDtl
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:ns2=”urn:us:gov:treasury:irs:common” xmlns:ns3=”urn:us:gov:treasury:irs:msg:form1094-
1095BCtransmittermessage”>
<ACATransmitterSubmissionDetail>
<TransmitterErrorDetailGrp>
<SubmissionLevelStatusCd>Accepted with Errors
</SubmissionLevelStatusCd>
<UniqueSubmissionId>1094C-21-00000000|1</UniqueSubmissionId>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<UniqueRecordId>1094C-21-00000000|1|2</UniqueRecordId>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>1094C-041-02</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>If Form 1095C ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value, then it must not occur in
the future (greater than current processing date)</ns2:ErrorMessageTxt>
<ns2:XpathContent>/Form109495CTransmittalUpstream/Form1094CUpstreamDetail/Fo rm1095CUpstreamDetail/
CoveredIndividualGrp[1]/BirthDt
</ns2:XpathContent>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>MANIFEST-013</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>The value in Manifest ‘TotalPayeeCount’ must equal the number of 1095s within the
submission </ns2:ErrorMessageTxt>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<UniqueRecordId>1094C-21-00000000|1|1</UniqueRecordId>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>1094C-042-02</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>If Form 1095C ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value, then it must not be earlier
than Tax Year minus 120 years</ns2:ErrorMessageTxt>
<ns2:XpathContent>/Form109495CTransmittalUpstream/Form1094CUpstreamDetail/Fo rm1095CUpstreamDetail/
CoveredIndividualGrp[1]/BirthDt
</ns2:XpathContent>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
</ACATransmitterSubmissionDetail>
</ns3:FormBCTransmitterSubmissionDtl>=
Figure 4-11: Error Data XML File
Note: XML structure of Error Data File and library import will always follow the TY2023 schema package.
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4.8 | UI Channel TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021,
TY2021 and TY2023 Schemas
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 the 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 and TY2023
use the latest year schema for that tax year for the Form Data (payload).
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
■ Forms 1094/1095-B and Forms 1094/1095-C: Manifest element:
Transmitter should use Manifest schema from 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
manifest schema and business rules.
4.9 | 4.9 Calculate AttachmentByteSizeNum for TY2015, TY2016, TY2017,
TY2018, TY2019, TY2020, TY2021, TY2022 and TY2023
Right click on Form Data File, click on “Properties” copy the size in bytes (not “Size of Disk”) and paste on
Manifest element:
<AttachmentByteSizeNum>000</AttachmentByteSizeNum>
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Section 5 Transmitting IRS ACA Form Data
File and Retrieving Acknowledgment via the
ISS-A2A Channel
The ISS-A2A Channel allows transmitters to submit a Form Data File to IRS and retrieve the Acknowledgement
for that transmission via a Services Oriented Architecture (SOA) interface. The Form Data File is transmitted in
the SOAP Message as an MTOM attachment. The response to a request for Acknowledgement may or may
not include an Error Data File. If an Error Data File is produced by AIR, it will be returned to the transmitter in
the SOAP Response as an MTOM attachment. MTOM is the only method allowed by IRS for transmitters to
attach files to a SOAP Message for ACA Information Returns. The purpose of this section is to describe the
requirements for submitting an ACA Information Returns Form Data File to IRS using the ISS-A2A Channel.
5.1 | Message Compression
HTTP compression is used to maximize transfer efficiency and is a standard capability within the HTTP
protocol. GZIP is a specific compression method defined under HTTP that is required of messages to IRS
for ACA. A comprehensive explanation of the GZIP specification is provided by the Internet Engineering Task
Force: https://tools.ietf.org/html/rfc1952.
Depending on what tool the Transmitter is using to submit the message, packaged software like SoapUI
allows users to simply enable HTTP transmission compression via a setting while custom solutions would
require the appropriate code. GZIP compression is required for sending transmissions via ISS-A2A Channel.
5.2 | Basic SOAP Message Structure
A SOAP message is an XML structure consisting of SOAP Envelope, SOAP Header and SOAP Body
which may contain payload data or an MTOM-encoded attachment. A SOAP message starts with an XML
declaration <?xml version=”1.0” encoding=”UTF-8”?>. The following section explains various sections and aspects
of a SOAP message and IRS A2A web service available to the transmitters. Please be advised that this
document is not intended as a tutorial and therefore covers only important aspects of a SOAP message.
Please refer to www.w3.org/TR/soap/ and other authoritative websites for more information. This section
describes the logical structure of basic messages with a SOAP Header and SOAP Body blocks within a SOAP
Message Envelope. A SOAP message contains one SOAP Header and one SOAP Body within one SOAP
Envelope. The SOAP Header contains the Web Services (WS) Addressing (WS-Addressing), WS-Security, and
ACA-related business header information. The SOAP Body contains the other ACA Business Information and
ACA Information Returns as MTOM-encoded attachment.
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An example of the SOAP Message Structure is shown below in Figure 5-1.
Figure 5-1: Basic SOAP Message Structure
5.2.1 | Creating the SOAP Envelope
The SOAP Envelope consist of a SOAP header and a SOAP body. The SOAP header contains information
about the transmitter and the transmission and metadata about the payload in the SOAP body. The SOAP
body is also referred to as the content file, Form Data File or simply payload. To create the SOAP envelope,
the transmitter needs to know the following information:
• UTID (Business Correlation ID)
• TCC
• Form Data File
• The content type for the SOAP Envelop with MTOM encoded attachment must be “application/xop+xml” and the
contenttransfer-encoding must be 8-bit.
AttachmentByteSizeNum in Manifst should be same as size of the file.
• Right click on Form data file click on➜ “Properties” copy the size in bytes➜(not “Size of disk”)
Injection Concerns
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5.2.2 | SQL Injection in the SOAP Message
The special characters listed below are treated as SQL (Structured Query Language) injections. SQL injections
exploit security vulnerabilities in an application’s software. SQL injections are mostly known as an attack
vector for websites or A2A communication between two sources.
SQL Injections may allow attackers to spoof identity, tamper with existing data, cause repudiation issues
such as voiding transactions or changing balances, allow the complete disclosure of all data on the system,
or destroy the data. Characters that are not allowed due to concerns about SQL Injections are shown in this
table. If needed, the escape characters shown in Table 5-1 can be used and are allowed, depending on the
efile type.
Table 5-1: Characters not allowed due to SQL Injection Concerns
Escape
Character Character Escape
Character Character
Description Allowed? Characters
Allowed
Rejected Allowed
& Ampersand &
(malformed check)
Rejected (sql Allowed
‘ Apostrophe '
injection check)
“ Quotation Mark Allowed " Allowed
Rejected (sql N/A
-- Double Dash Not Available
injection check)
Rejected (sql N/A
# Hash Key Not Available
injection check)
Rejected Allowed
< Less Than <
(malformed check)
> Greater Than Allowed > Allowed
Note: Allowed escaped characters may be identified as a potential threat (Error Code TPE 1204) when
they are used in conjunction with certain words such as “and” and “or”, as in “& or '”. If this
occurs troubleshoot by removing the apostrophe.
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5.3 | SOAP Header
IRS defines what should be in the SOAP header.
Basic steps to consume web service and create client:
■ Get the certificate used for A2A message
■ Generate and Compile the implementation class
■ Deploy the WAR file. The tie classes (which are used to communicate with clients) are generated by the
Application Server during deployment
■ Code the client class
■ Use ws import to generate and compile the stub files
■ Compile the client class
■ Run the client
■ WS-Security – Provides mechanisms for user identification and assertions in SOAP messages
■ ACA AIR Transmission Header Business Elements – Provides elements required for all SOAP messages
on the A2A channel
■ •CA AIR Transmission Manifest – Provides manifest elements
5.3.1 | WS-Security
ACA A2A Web Services exposed via IRS Portal comply with Web Services Security (WSSecurity) specification
version 1.0 for implementing end to end message security. It is an open standard published by OASIS that
defines mechanisms for signing and encrypting SOAP messages and provides transport-neutral mechanisms
to enforce integrity and confidentiality on messages and allows the communication of various security token
formats.
WS-Security defines SOAP extensions to implement client authentication, message integrity and message
confidentiality on the message level. Authentication helps identify the Sender (the transmitter). Message
integrity ensures the recipient receives unaltered request. XML Signature specification ensures integrity of
the message, which defines a methodology for cryptographically signing XML. Message confidentiality is to
make the user sure that the data can’t be read during transit. The XML Encryption specification is the basis
to encrypt the parts of SOAP message including headers, body blocks, and substructures, which may be
encrypted.
To consume ACA A2A web services, the transmitter must use the X.509 authentication framework with the
WS-Security specification. An X.509 certificate specifies a binding between a public key and a set of attributes
that includes (at least) a subject name, issuer name, serial number, and validity interval. An X.509 certificate
may be used to validate a public key that may be used to verify a SOAP message element or to identify the
public key with SOAP message that has been digitally signed.
5.3.1.1 | Creating the XML Signature
The signatures are defined using a <Signature> element and accompanying sub-elements as part of a
security header. Note that the signature must be created after the content of the message is finalized. If
changes are made to the message after the signature is created, it may result in a digest mismatch. Below is
a quick overview of how to create an XML signature. Note that XML Digital Signature APIs and XML Digital
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Signature libraries are also publicly available that may simplify development. An overview and tutorial can be
found using the following url: http://docs.oracle.com/javase/7/docs/technotes/guides/security/xmldsig/
XMLDigitalSignature.html
1. Determine which resources are to be signed.
2. Calculate the digest of each resource:
Each referenced resource is specified through a <Reference> element and its digest (calculated on the
identified resource and not the <Reference> element itself) is placed in a <DigestValue> child element
mentioned in the XML snippet below.
<ds:Reference URI=”#TS-E68EBBF1696C5DD4AA143353323390073”> <ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-c14n#”>
<InclusiveNamespaces PrefixList=”wsse wsa soapenv urn urn1 urn2 urn3” xmlns=”http://
www.w3.org/2001/10/xml-exc-c14n#” />
</ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” /
> <ds:DigestValue>?TimestampDigestValue?</ds:DigestValue> </ ds:Reference>
The <DigestMethod> element identifies the algorithm used to calculate the digest.
3. Collect the Reference elements:
Collect the <Reference> elements (with their associated digests) within a <SignedInfo> element as shown
below. Note that InclusiveNamespaces cannot be a child element of the CanonicalizationMethod
element.
<ds:SignedInfo>
<ds:CanonicalizationMethod Algorithm=”http://www.w3.org/2001/10/xml-exc-c14n#WithComments” />
<ds:SignatureMethod Algorithm=”http://www.w3.org/2001/04/xmldsig-more#rsa-sha256” />
<ds:Reference URI=”#TS-E68EBBF1696C5DD4AA143353323390073”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc- c14n#WithComments”>
<InclusiveNamespaces PrefixList=”wsse wsa soapenv urn urn1 urn2 urn3”
xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#WithComments” />
</ds:Tr<a/ndssf:oTrrmasn>sform>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” /
> <ds:DigestValue>?TimestampDigestValue?</ds:DigestValue>
</ds:Reference>
<ds:Reference URI=”#id-E68EBBF1696C5DD4AA143353323390577”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-c14n#”>
<InclusiveNamespaces PrefixList=”wsa soapenv urn1 urn2 urn3”
xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#” />
</ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” />
</ds:DigestVal<udes>:DigestValue>?ACATransmitterManifestReqDtlDigestValue?
</ds:Reference>
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<ds:Reference URI=”#id-E68EBBF1696C5DD4AA143353323390578”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#”>
<InclusiveNamespaces PrefixList=”wsa soapenv urn urn1
urn3” xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#” />
</
ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” /
<ds:Dig>estValue>?ACABusinessHeaderDigestValue?</ds:DigestValue> </ds:Reference>
</ds:SignedInfo>
The <CanonicalizationMethod> element indicates the algorithm was used to canonize the <SignedInfo> element.
Different data streams with the same XML information set may have different textual representations, e.g.
differing as to whitespace. The <SignatureMethod> element identifies the algorithm used to produce the
signature value.
4. Signing:
Calculate the digest of the <SignedInfo> element, sign that digest and put the signature value in a
<SignatureValue> element.
<ds:SignatureValue>SignatureValue</ds:SignatureValue>
5. Add key information:
If keying information is to be included, place it in a <KeyInfo> element. Here the keying information
contains the X.509 certificate for the transmitter, which would include the public key needed for
signature verification.
<ds:KeyInfo Id=”KI-E68EBBF1696C5DD4AA143353323390475”>
<wsse:SecurityTokenReference wsu:Id=”STR-E68EBBF1696C5DD4AA143353323390476”>
<wsse:KeyIdentifier EncodingType=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-soapmessage-
security- 1.0#Base64Binary” ValueType=”http://docs.oasis-open.org/wss/2004/01/oasis-
200401-wss-x509-token-profile-1.0#X509v3”>?CertificateValue?</wsse:KeyIdentifier>
</wsse:SecurityTokenReference>
</ds:KeyInfo>
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6. Enclose in a Signature element
Place the<SignedInfo>,<SignatureValue>, and<KeyInfo> elements into a<Signature> element. The<Signature>
element comprises the XML signature.
<ds:Signature Id=”SIG-E68EBBF1696C5DD4AA143353323390579”
xmlns:ds=”http://www.w3.org/2000/09/xmldsig#”> <ds:SignedInfo>
<ds:CanonicalizationMethod …/
> <ds:SignatureMethod …/>
<ds:Reference …/>
<ds:Reference …/>
<ds:Reference …/>
</ds:SignedInfo>
<ds:SignatureValue>?SignatureValue?</ds:SignatureValue>
<ds:KeyInfo Id=”KI-E68EBBF1696C5DD4AA143353323390475”…/> </ds:Signature>
5.3.1.2 | ACA SOAP Header Elements to be Digitally Signed
The Header Elements in the Request SOAP Message to be digitally signed:
• Message Type - ACAGetTransmitterBulkRequestService
-ACABusinessHeader
-ACATransmitterManifestReqDtl
-Timestamp
• Message Type – ACAGetTransmitterBulkRequestStatus
-CABusinessHeader
-ACABulkRequestTransmitterStatusDetailRequest -Timestamp
5.3.1.3 | Message Timeout
WS-Security provides the <Timestamp> header that can be used to record creation and expiration time of a
request message. Note that the WS Timestamp must be used within 10 minutes of creation time based on
GMT.
<wsu:Timestamp wsu:Id=”TS-E68EBBF1696C5DD4AA143353323390073”>
<wsu:Created>2015-06-05T19:40:33.900Z</wsu:Created>
<wsu:Expires>2015-06-05T19:50:33.900Z</wsu:Expires> </wsu:Timestamp>
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5.3.1.4 | SOAP Header Examples showing Security Header and related elements
A sample of ACAGetTransmitterBulkRequestService:
NOTE: For processing year 2022, use xmlns:urn=”urn:us:gov:treasury:irs:ext:aca:air:ty21” as shown in the
sample on the next page.
<?xml version=”1.0” encoding=”utf-8”?>
<soapenv:Envelope
xmlns:soapenv=”http://schemas.xmlsoap.org/soap/envelope/”
xmlns:urn=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:urn1=”urn:us:gov:treasury:irs:common”
xmlns:urn2=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns:urn3=”urn:us:gov:treasury:irs:msg:acasecurityheader”
xmlns:urn4=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter”
xmlns:wsse=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd”
xmlns:wsu=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd”>
<soapenv:Header>
<wsse:Security>
<Signature Id=”SIG-xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx” xmlns=”http://www.
w3.org/2000/09/xmldsig#”>
<SignedInfo>
<CanonicalizationMethod Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#WithComments” />
<SignatureMethod Algorithm=”http://www.w3.org/2001/04/xmldsig-
more#rsa-sha256” />
<Reference URI=”#reference-URI-1”>
<Transforms>
<Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#”>
<InclusiveNamespaces PrefixList=”wsse wsa oas1 soapenv urn urn1
urn2 urn3 urn4” xmlns=”http://www.w3.org/2001/10/xml-exc-
c14n#” />
</Transform>
</Transforms>
<DigestMethod Algorithm=”http://www.w3.org/2001/04/
xmlenc#sha256” />
<DigestValue>xxxxxxxxxxxxxxxxxxxxxxxxxxxx</DigestValue>
</Reference>
<Reference URI=”#reference-URI-2”>
<Transforms>
<Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#”>
<InclusiveNamespaces PrefixList=”wsa oas1 soapenv urn urn1
urn3 urn4” xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#”
/>
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</Transform>
</Transforms>
<DigestMethod Algorithm=”http://www.w3.org/2001/04/
xmlenc#sha256” />
<DigestValue>xxxxxxxxxxxxxxxxxxxxxxxxxxxx</DigestValue>
</Reference>
<Reference URI=”#reference-URI-3”>
<Transforms>
<Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#”>
<InclusiveNamespaces PrefixList=”wsa oas1 soapenv urn1 urn2
urn3 urn4” xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#”
/>
</Transform>
</Transforms>
<DigestMethod Algorithm=”http://www.w3.org/2001/04/
xmlenc#sha256” />
<DigestValue>xxxxxxxxxxxxxxxxxxxxxxxxxxxx</DigestValue>
</Reference>
</SignedInfo>
<SignatureValue>
xxxxxxxxxx
</SignatureValue>
<KeyInfo Id=”KI-xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx”>
<X509Data>
<X509Certificate>
xxxxxxxxxx
</X509Certificate>
</X509Data>
</KeyInfo>
</Signature>
<wsu:Timestamp wsu:Id=”reference-URI-1”>
<wsu:Created>2021-02-10T06:10:19.744Z</wsu:Created>
<wsu:Expires>2021-02-12T06:10:19.744Z</wsu:Expires>
</wsu:Timestamp>
</wsse:Security>
<urn:ACATransmitterManifestReqDtl wsu:Id=”reference-URI-2”>
<urn:PaymentYr>yyyy</urn:PaymentYr>
<urn:PriorYearDataInd>0</urn:PriorYearDataInd>
<urn1:EIN>xxxxxxxxx</urn1:EIN>
<urn:TransmissionTypeCd>O</urn:TransmissionTypeCd>
<!-- TestFileCd value is P or T-->
<urn:TestFileCd>T</urn:TestFileCd>
<urn:TransmitterNameGrp>
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<urn:BusinessNameLine1Txt>business name1</urn:BusinessNameLine1Txt>
<urn:BusinessNameLine2Txt>business name2</urn:BusinessNameLine2Txt>
</urn:TransmitterNameGrp>
<urn:CompanyInformationGrp>
<urn:CompanyNm>company name</urn:CompanyNm>
<urn:MailingAddressGrp>
<urn:USAddressGrp>
<urn:AddressLine1Txt>address line1</urn:AddressLine1Txt>
<urn:AddressLine2Txt>address line2</urn:AddressLine2Txt>
<urn1:CityNm>city name</urn1:CityNm>
<urn:USStateCd>XX</urn:USStateCd>
<urn1:USZIPCd>#####</urn1:USZIPCd>
</urn:USAddressGrp>
</urn:MailingAddressGrp>
<urn:ContactNameGrp>
<urn:PersonFirstNm>Firstname</urn:PersonFirstNm>
<urn:PersonLastNm>Lastname</urn:PersonLastNm>
</urn:ContactNameGrp>
<urn:ContactPhoneNum>xxxxxxxxxx</urn:ContactPhoneNum>
</urn:CompanyInformationGrp>
<urn:VendorInformationGrp>
<urn:VendorCd>X</urn:VendorCd>
<urn:ContactNameGrp>
<urn:PersonFirstNm>Firstname</urn:PersonFirstNm>
<urn:PersonLastNm>Lastname</urn:PersonLastNm>
</urn:ContactNameGrp>
<urn:ContactPhoneNum>xxxxxxxxxx</urn:ContactPhoneNum>
</urn:VendorInformationGrp>
<urn:TotalPayeeRecordCnt>#</urn:TotalPayeeRecordCnt>
<urn:TotalPayerRecordCnt>#</urn:TotalPayerRecordCnt>
<urn:SoftwareId>xxxxxxxxxx</urn:SoftwareId>
<urn:FormTypeCd>1094/1095C</urn:FormTypeCd>
<urn1:BinaryFormatCd>application/xml</urn1:BinaryFormatCd>
<urn1:ChecksumAugmentationNum>xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxxxxx</urn1:ChecksumAugmentationNum>
<urn:AttachmentByteSizeNum>xxxxx</urn:AttachmentByteSizeNum>
<urn:DocumentSystemFileNm>xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.xml</
urn:DocumentSystemFileNm>
</urn:ACATransmitterManifestReqDtl>
<urn2:ACABusinessHeader wsu:Id=”reference-URI-3”>
<urn:UniqueTransmissionId>xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxx:SYS12:BBttt::T</
urn:UniqueTransmissionId>
<urn1:Timestamp>2021-02-10T06:10:19Z</urn1:Timestamp>
</urn2:ACABusinessHeader>
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<urn3:ACASecurityHeader>
<urn1:UserId>1BBtttxx</urn1:UserId>
</urn3:ACASecurityHeader>
</soapenv:Header>
<soapenv:Body>
<urn4:ACABulkRequestTransmitter version=”1.0”>
<urn1:BulkExchangeFile>
<inc:Include href=”cid:attachment-filename.xml” xmlns:inc=”http://www.w3.org/2004/08/
xop/include” />
</urn1:BulkExchangeFile>
</urn4:ACABulkRequestTransmitter>
</soapenv:Body>
</soapenv:Envelope>
A sample of ACAGetTransmitterBulkRequestStatus (check status of a transmission):
< Accept-Encoding: gzip,deflate Content-
Type: text/xml;charset=UTF-8 SOAPAction:
“RequestSubmissionStatusDetail”
<soapenv:Envelope xmlns:oas1=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss- wssecurity-secext-
1.0.xsd” xmlns:soapenv=”http://schemas.xmlsoap.org/soap/envelope/” xmlns:urn=”urn:us:gov:treasury:irs:msg:irst
ransmitterstatusrequest”
xmlns:urn1=”urn:us:gov:treasury:irs:ext:aca:air:tyYY” xmlns:urn2=”urn:us:gov:treasury:irs:common”
xmlns:urn3=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
<soapenv:Header xmlns:wsa=”http://www.w3.org/2005/08/addressing”>
<wsse:Security
xmlns:wsse=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-
1.0.xsd”
xmlns:wsu=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-
utility-1.0.xsd”> <ds:Signature Id=”SIG-82E7E6716E615C14D6144736030986660”
xmlns:ds=”http://www.w3.org/2000/09/
xmldsig#”> <ds:SignedInfo>
<ds:CanonicalizationMethod Algorithm=”http://www.w3.org/TR/2001/REC-xml-c14n-
20010315#WithComments” />
<ds:SignatureMethod Algorithm=”http://www.w3.org/2001/04/xmldsig-
more#rsa-sha256” /
> <ds:Reference URI=”#TS-82E7E6716E615C14D6144736030985954”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-
c14n#WithComments”>
<InclusiveNamespaces PrefixList=”wsse wsa oas1 soapenv urn urn1 urn2 urn3”
xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#WithComments” />
</ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” />
<ds:DigestValue>Timestamp</ds:DigestValue>
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<!-- DigestValue from Timestamp -->
</ds:Reference>
<ds:Reference URI=”#id-82E7E6716E615C14D6144736030986558”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-c14n#”>
<InclusiveNamespaces PrefixList=”wsa oas1 soapenv urn1 urn2
xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#” />
</ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” />
<ds:DigestValue>ACABusinessHeader</ds:DigestValue>
<!-- DigestValue from ACABusinessHeader -->
</ds:Reference>
<ds:Reference URI=”#id-82E7E6716E615C14D6144736030986559”>
<ds:Transforms>
<ds:Transform Algorithm=”http://www.w3.org/2001/10/xml-exc-c14n#”>
<InclusiveNamespaces PrefixList=”oas1 soapenv urn1 urn2 urn3”
xmlns=”http://www.w3.org/2001/10/xml-exc-c14n#” />
</ds:Transform>
</ds:Transforms>
<ds:DigestMethod Algorithm=”http://www.w3.org/2001/04/xmlenc#sha256” />
<ds:DigestValue>ACABulkRequestTransmitterStatusDetailRequest</ds:DigestValue>
<!-- DigestValue from ACABulkRequestTransmitterStatusDetailRequest -->
</ds:Reference>
</ds:SignedInfo>
<ds:SignatureValue>SignatureValue</ds:SignatureValue>
<ds:KeyInfo Id=”KI-82E7E6716E615C14D6144736030986456”>
<wsse:SecurityTokenReference wsu:Id=”STR-82E7E6716E615C14D6144736030986457”>
<wsse:KeyIdentifier EncodingType=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-
soap-message-security-1.0#Base64Binary”
ValueType=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-x509-token- profile1.0#X5
09v3”>CertificateValue</wsse:KeyIdentifier>
</wsse:SecurityTokenReference>
</ds:KeyInfo>
</ds:Signature>
<wsu:Timestamp wsu:Id=”TS-82E7E6716E615C14D6144736030985954”>
<wsu:Created>2015-11-12T20:31:49.859Z</wsu:Created>
<wsu:Expires>2015-11-12T23:01:49.859Z</wsu:Expires>
</wsu:Timestamp>
</wsse:Security>
<urn:ACABusinessHeader wsu:Id=”id-82E7E6716E615C14D6144736030986558”
xmlns:wsu=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-utility-1.0.xsd”>
<urn1:UniqueTransmissionId>UNITTEST-c023-4c48-a01a-000000000000:SYS12:XXXXX::T
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</urn1:UniqueTransmissionId>
<urn2:Timestamp>2015-11-12T15:31:49Z</urn2:Timestamp>
</urn:ACABusinessHeader>
<urn3:ACASecurityHeader />
<wsa:Action>RequestSubmissionStatusDetail</wsa:Action>
</soapenv:Header>
<soapenv:Body>
<urn:ACABulkRequestTransmitterStatusDetailRequest
version=”1.0” wsu:Id=”id82E7E6716E615C14D6144736030986559”
xmlns:wsu=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-
<urn1:ACABulkReqTrnsmtStsReqGrpDtl>utility-1.0.xsd”>
<urn2:ReceiptId>1095C-15-00000787</urn2:ReceiptId>
</urn1:ACABulkReqTrnsmtStsReqGrpDtl>
</urn:ACABulkRequestTransmitterStatusDetailRequest>
</soapenv:Body>
</soapenv:Envelope>
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5.3.1.5 | Digital Certificates
Digital certificates bind digital information to physical identities and provide non-repudiation and data integrity.
Before you begin the enrollment process, each entity should obtain one valid digital certificate issued by an
approved certificate authority (CA). Automated Enrollment only recognizes and accepts digital certificates
issued by IRS approved certificate authorities, listed below. The ISS-A2A channel requires the full certificate
chain including the root certificate and all CA certificates used for signing. Certificates' Key Usage attribute
should list both of the values "digital signature" and "key encipherment," and no other values. A certificate can
be associated with more than one TCC/ Role, and it can be used by any ACA service.
Table 5-2: IRS Authorized Certificate Issuing Authorities
Certificate Authority Type of Certificate
Go to ORC ECA and select “Order Component/
ORC ECA, naming a server 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
IGC Medium Assurance Device, naming a device
select “Department of Treasury - IRS MeF e-File”.
The type to choose is "IGC | 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
IGC Medium Assurance Affiliated or IGC Medium and select the “Department of Treasury - IRS
Assurance Affiliated Hardware, naming an MeF e-File” or “Department of Treasury - IRS
individual Secure Data Transfer”. The types to choose are
"IGC | Medium Assurance | Business Identity |
Hardware Storage" or "IGC | Medium Assurance |
Organization Identity | Device".
5.3.2 | ACA Transmitter Business Header Elements
Table 5-3: Transmitter Business Header Elements
Element Description
Unique identifier assigned by the transmitter to
UniqueTransmissionId each transmission
The date and time (based on the local time zone
Timestamp of the transmitter) that the SOAP Message was
created
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5.3.3 | ACA AIR Transmission Manifest
The Manifest provides information about the submission and must pass validation checks before submission
can be accepted. It consist of details about the transmitter and about the file transmitted.
5.4 | SOAP Body
The SOAP Body contains the request message and the Form Data File as an MTOM attachment submitted
by the transmitter application. When retrieving acknowledgments, the SOAP body contains the response
message, and optionally the Error Data File as an MTOM attachment, which informs the transmitter of any
errors in the submissions.
5.4.1 | Message Attachment File Format
Only one Form Data File will be accepted as an attachment sent by a transmitter and, in the event errors are
found during processing, only one Error Data File will be returned as an attachment by IRS to the transmitter.
The Form Data File and the Error Data File will be in XML format and will be attached to the message using the
W3C MTOM specification.
The Form Data File must be encoded in UTF-8 without BOM file format prior to MTOM encoding during
submission. Please refer to the fault messages below.
A2A - Fault UI - Fault
Fault Code Service Leg Reason
Message Message
[TPE1118] Our
system has
detected UTF-8
BOM encoding
Manifest file is *Error not in the Manifest
TPE1118 Request using UTF-8 applicable to file and cannot
BOM encoding ISS- A2A be interpreted.
Please review the
XML standards
outlined in
Section 10
[TPE1208] Our
Our system has
system has
detected UTF-8
detected UTF-8
BOM encoding
BOM encoding
in the Form file
Form file is using in the Form file
and cannot be
TPE1208 Request UTF- 8 BOM and cannot be
interpreted.
encoding interpreted.
Please review the
Please review the
XML standards
XML standards
outlined in
outlined in
Section 10
Section 10
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5.4.2 | Message Attachment Content Type
ISS-A2A AIR web services require transmitters to use SOAP-over-HTTP messaging with MTOM to send XML
data files. The file that is encoded in the MTOM attachment must be uncompressed native XML. The content
type for the MTOM encoded binary object identified in the Manifest header must be “text/xml”. If the content-
transfer-encoding of the Form Data File is 7-bit, “Pretty Print” formatting must be used.
5.5 | ISS-A2A Web Services Summary
Transmitters that take advantage of the A2A channel to submit their transmissions will have to program
their systems to generate and transmit information returns via SOAP Messages (Request/Response). The
transmitter will implement a Web Service Client on their host systems and will configure their SOAP Messages
so that they are delivered to the Web Service endpoint exposed by IRS.
The SOAP Message is made up of a HTTP Header and a SOAP Envelope. The SOAP Envelope contains
a SOAP Header and a SOAP Body. The XML elements in the SOAP Header facilitate transporting the
information returns between the end points representing applications (Application to Application or A2A). The
SOAP Header contains the URL for the Web Service endpoint exposed at IRS as well as security mechanisms
for authenticating the transmitter.
The SOAP Body contains the XML elements that make up the Information Return transmission. ACA
Information Return XML Schema will ensure that all required information pertaining to the transmitter and
transmission is captured in corresponding XML elements. The normal processing for a transmission is as
follows:
• Transmitter sends a transmission to IRS via SOAP Request message
• Transmitter receives a SOAP Response message which includes the Receipt ID assigned and the status (i.e.
Processing or Rejected) to the transmission by IRS
• IRS processes the transmission
• Transmitter sends a request for Acknowledgment via SOAP Request message to IRS with the Receipt ID
corresponding to the transmission for which they are requesting status
• Transmitter receives a SOAP Response message which provides the status of the transmission (i.e., Accepted,
Accepted with Errors, Rejected, Processing, Not Found, and Partially Accepted) and any errors in the Error Data
File attached to the SOAP Response message.
The exception path covers the following error processing:
• Manifest errors (errors relating to transmitter information and/or transmission details)
• Duplicate transmissions
• Business Rule errors
• System errors
Transmitters transmitting ACA Information Returns have two channels with which they can submit
transmissions containing the information returns. IRS has directed that ACA Information Returns will be
transmitted as XML documents.
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Following services (service names) are available to the transmitters through ISS-A2A Channel:
• IRS-ACASubmitService (ACAGetTransmitterBulkRequestService.wsdl) - 1095BC_Transmission
• IRS-ACAAckngService (ACAGetTransmitterBulkRequestStatus.wsdl) - 1095BC_Status_Request
5.5.1 | Overview of Transmission and Submission
A transmission must consist of specific information pertaining to the transmitter and the transmission and at
least one transmittal and the corresponding detail records. The transmittal information equates to the Form
1094 and the corresponding detail records equate to Form 1095.
Note that a transmission consists of the following:
• Transmitter, transmission, and transmission summary information
• All of the Form 1094/1095 forms and summary information
A submission consists of one Form 1094 and its associated Form 1095 forms and the submission summary
information. A submission may also consist of one Form 1094-C and zero Form 1095-Cs, whenever the Form
1094-C is marked as a correction to an Authoritative Transmittal (for a previously accepted Form 1094-C). A
transmission must contain at least one submission. A transmission can contain more than one submission. A
transmission cannot comingle Forms 1094/1095-B and Forms 1094/1095-C.
In the example below, the text in brown/orange is required for A2A SOAP Transactions between two exposed
Web Service endpoints and do not contain any information pertinent to the transmission. The text in blue are
comments and have no effect on the processing of the transmission.
<SOAP-ENV:Envelope>
<SOAP-ENV:Header>
<!-- WS Addressing -->
<!-- WS Security -->
</SOAP-NV:Header>
Example of 1094B and 1095B schema
<Form109495BTransmittalUpstream>
<Form1094BUpstreamDetail>
<!-- ALL TRANSMITTAL/1094B INFORMATION GOES HERE -->
<Form1095BUpstreamDetail>
<!-- ALL TRANSMITTAL/1095B INFORMATION GOES HERE -->
</Form1095BUpstreamDetail>
<Form1095BUpstreamDetail>
<!-- ALL TRANSMITTAL/1095B INFORMATION GOES HERE -->
</Form1095BUpstreamDetail>
<Form1094BUpstreamDetail>
</Form109495BTransmittalUpstream>
Example of 1094C and 1095C schema
<Form109495CTransmittalUpstream>
<Form1094CUpstreamDetail>
<!-- ALL TRANSMITTAL/1094C INFORMATION GOES HERE -->
<Form1095CUpstreamDetail>
<!-- ALL TRANSMITTAL/1095C INFORMATION GOES HERE -->
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</Form1095CUpstreamDetail>
<Form1094CUpstreamDetail>
</Form109495CTransmittalUpstream>
</SOAP-ENV:Body
</SOAP-ENV:Envelope>
Figure 5-2: High Level Form schema structure
The information contained within the open element tag <Form109495BTransmittalUpstream>and the close element
tag </Form109495BTransmittalUpstream> or<Form109495CTransmittalUpstream> and the closing element tag
</Form109495CTransmittalUpstream> are the “as-is” transmission submitted by the transmitter. This XML will
be retained in the Information Return Repository as received from the transmitter without alteration, while
ensuring appropriate access controls are in place to protect the integrity of the transmission.
The information required for the transmittal and transmission is contained within the element tags
<Form109495BUpstreamDetail> and </Form109495BUpstreamDetail> for Form 1094-B and Form 1095-B. The tags
<Form109495CUpstreamDetail> and </Form109495CUpstreamDetail> are for Form 1094-C and Form 1095-C.
Transmitter meta-data information goes in the Manifest File and Transmittal information is in the Form Data
File.
This is the information that equates to the “T” Record documented in Publication 1220, Specifications for
Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.
The information required for the detail information (1095X) associated with each transmittal (1094X) is
contained within the variable number of element tags <Form1095BUpstreamDetail>
</Form1095BUpstreamDetail> and<Form1095CUpstreamDetail> </Form1095CUpstreamDetail>. This is the information
that equates to the “B” Record documented in Publication 1220.
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5.5.2 | IRS-ACA Submit Transmission Request Message
The ACAGetTransmitterBulkRequestService operation allows the transmitter to send transmissions to the web
service endpoint exposed at IRS. The service name within the WSDL file is 1095BC_Transmission. The binding
for the exposed web service is as follows:
Figure 5-3: ACA Binding – ACAGetTransmitterBulkRequestService.wsdl
The SOAP Message Header in the SOAP Request message, ACATransmitterStatusReqBody, requires the
following elements (see <wsdl:input> in Figure 5-3 above):
Table 5-4: Transmission SOAP Message Binding – SOAP Request Message Header
SOAP Binding – Input Header Element SOAP Binding – Header Element Description
For A2A transmissions the ASID associated with the
ACASecurityHeader certificate must be provided in the UserID element.
Requires Signature (Signed Info, Signature Value,
WSSESecurity
KeyInfo) and a Timestamp
Requires the Unique Transmission ID (UTID) and a
ACABusinessHeader
Timestamp
Requires the metadata (information) pertaining to the
ACATransmitterManifestReqDtl
transmitter and the transmission
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The SOAP Message Body in the SOAP Request message requires the following elements:
Table 5-5: Transmission SOAP Message Binding – SOAP Request Message Body
SOAP Binding – Input Header Element SOAP Binding – Header Element Description
Requires the BulkExchangeFile is the base64Binary
BulkRequestTransmitter MTOM encoded attachment containing the Form
Data File
The SOAP Message Header in the SOAP Response message includes the following elements:
Table 5-6: Transmission SOAP Message Binding – SOAP Response Message Header
SOAP Binding – Output Header Element SOAP Binding – Header Element Description
Includes the Unique Transmission ID (UTID) and a
ACABusinessHeader
Timestamp
ACASecurityHeader IRS Credentials for identification and authentication
Securing the message according to OASIS
WSSESecurity
Standards
The SOAP Message Body in the SOAP Response message includes the following elements:
Table 5-7: Transmission SOAP Message Binding – Soap Response Message Body
SOAP Binding – Output BodyElement SOAP Binding – Body Element Description
Includes “TransmissionStatusCd”, “ReceiptId”,“irs:Err
ACATransmitterStatusRespBody
orMessageDetail”
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5.5.3 | IRS-ACA Retrieve Acknowledgement Request Message
The ACAGetTransmitterBulkRequestStatus operation allows the transmitter to send a request for processing
status and detail for transmissions they previously sent to IRS. The service name within the WSDL file is
1095BC_Status_Request. The binding for the exposed web service is as follows:
Figure 5-4: ACA Binding – ACAGetTransmitterBulkRequestStatus.wsdl
The SOAP Message Header in the SOAP Request message requires the following elements (see <wsdl:input>
in Figure 5-4 above):
Table 5-8: Status Request SOAP Message Binding – SOAP Request Message Header
SOAP Binding – InputHeader Element SOAP Binding – Header ElementDescription
For A2A transmissions the ASID associated with the
ACASecurityHeader
certificate must be provided in the UserID element.
Requires Signature (Signed Info, Signature Value,
WSSESecurity
KeyInfo) and a Timestamp
Requires the Unique Transmission ID (UTID) and a
ACABusinessHeader
Timestamp
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The SOAP Message Body in the SOAP Request message requires the following elements:
Table 5-9: Status Request SOAP Message Binding – SOAP Request Message Body
SOAP Binding – InputBody Element SOAP Binding – Body ElementDescription
ACATransmitterStatusReqBody Includes Receipt ID
The SOAP Message Header in the SOAP Request message includes the following elements:
Table 5-10: Status SOAP Message Binding – SOAP Request Message Header
SOAP Binding – Output Header Element SOAP Binding – Header Element Description
For A2A transmissions the ASID associated with the
ACASecurityHeader
certificate must be provided in the UserID element.
Requires Signature (Signed Info, Signature Value,
WSSESecurity
KeyInfo) and a Timestamp
Requires the Unique Transmission ID (UTID) and a
ACABusinessHeader
Timestamp
The SOAP Message Body in the SOAP Response message includes an MTOM attachment containing the
following elements for each error identified during processing:
Table 5-11: Transmission SOAP Message Binding – Soap Response Message Body
SOAP Binding – Output Body Element SOAP Binding – Body ElementDescription
Includes the Unique Record Identifier,
BulkRequestTransmitterResponse ErrorMessageCd, ErrorMessageTxt, and
XpathContent
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5.5.4 | A2A Channel TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022, and TY2023
Schema/WSDL Guidance
Transmitters sending returns through A2A 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 the 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, 2017, 2018, 2019, 2020, 2021 and 2022 use the latest year
schema for that tax year.
Example: Transmitters should use the 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: ACAGetTransmitterBulkRequestService.wsdl to transmit
TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022, and TY2023 transmissions
ACAGetTransmitterBulkRequestStatus.wsdl to check the status of TY2015, TY2016, TY2017, TY2018,
TY2019, TY2020, TY2021, TY2022, and TY2023 transmissions
■ TY2023 WSDL capable to generate SOAP envelope for TY 2015, 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)
■ Forms 1094/1095-B and Forms 1094/1095-C: Manifest element:
■ 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.
Manifest will be validated against the 2023 schema.
Example: <PaymentYr>2015</PaymentYr> Manifest will be checked and validated against TY2023
manifest schema and business rules
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Section 6 Identifying Transmissions and
Records
6.1 | Identifying the Transmission Type
A transmitter can submit three types of ACA transmissions to IRS:
Table 6-1: Transmission Type Codes
Type of Transmission Description
A transmission containing original Form 1094/1095
Original Records (“O”)
records
A transmission containing correction Form
Correction Records (“C”)
1094/1095 records
A transmission containing original Form 1094/1095
Replace Transmission (“R”)
records to replace a transmission that IRS rejected
Note: A transmission containing corrected 1094/1095 records that IRS rejected must be resubmitted with
TransmissionTypeCd = “C”
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The type of transmission is identified in the XML Schema in the ACATransmitterManifestReqDtl by the data
included in the TransmissionTypeCd element. The TransmissionTypeCd element is required and the eFile Type
TransmissionTypeCdType data must be one of the following enumerated values shown below:
<xsd:simpleType name=”TransmissionTypeCdType”>
<xsd:annotation>
<xsd:documentation>
<Component>
<DictionaryEntryNm>Transmission Type Code</DictionaryEntryNm>
<MajorVersionNum> </MajorVersionNum>1
<MinorVersionNum> </MinorVersionNum>0
<VersionEffectiveBeginDt>2015-01-15</VersionEffectiveBeginDt>
<VersionDescriptionTxt>Initial version</VersionDescriptionTxt>
<DescriptionTxt>Transmission Type Indicates whether Transmission has Original Records,
Corrected Records, or is a Replacement</DescriptionTxt>
</Component>
</xsd:documentation>
</xsd:annotation>
<xsd:restriction base=”xsd:string”>
<xsd:enumeration value=”O”/>
<xsd:enumeration value=”C”/>
<xsd:enumeration value=”R”/>
</xsd:restriction>
</xsd:simpleType>
A transmission consisting of original records which have not been previously submitted to IRS is coded “O”.
A transmission containing corrected records consist of corrections to records that have been submitted to IRS
and have been accepted by IRS is coded “C”.
A transmission that replaces a rejected transmission or that contains submissions that replace rejected
submissions is coded “R”.
Note: Do not comingle submissions of different types (O, C, or R) in the same transmission. Each
transmission must contain only one type of submission. Additionally, each submission must only contain
one type of records (O, C, or R).
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6.2 | Identifying the Transmission Status (Acknowledgement)
When the transmitter retrieves their Acknowledgement, the ACABulkRequestTransmitterResponse includes
the XML element TransmissionStatusCd which conveys the status of the transmission. The eFile Type
TransmissionStatusCodeType data conveys one of the following enumerated values shown below:
<xsd:simpleType name=”TransmissionStatusCodeType”>
<xsd:annotation>
<xsd:documentation>
<Component>
<DictionaryEntryNm>ACA Information Returns (AIR) Submission Status Type</
DictionaryEntryNm>
<MajorVersionNum> </MajorVersionNum>2
<MinorVersionNum> </MinorVersionNum>0
<VersionEffectiveBeginDt>2012-09-01</VersionEffectiveBeginDt>
<VersionDescriptionTxt>Initial version</VersionDescriptionTxt>
<DescriptionTxt>The AIR form(s) submission status type code types.</DescriptionTxt>
<DataElementId/>
</Component>
</xsd:documentation>
</xsd:annotation>
<xsd:restriction base=”xsd:string”>
<xsd:enumeration value=”Accepted”/>
<xsd:enumeration value=”Accepted with Errors”/>
<xsd:enumeration value=”Partially Accepted”/>
<xsd:enumeration value=”Rejected”/>
<xsd:enumeration value=”Processing”/>
<xsd:enumeration value=”Not Found”/>
</xsd:restriction>
</xsd:simpleType>
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A snippet of XML included in the Acknowledgement that will include the Transmission Status Code follows in
Figure 6-1:
<soap:Envelope xmlns:soap=”http://schemas.xmlsoap.org/soap/envelope/”>
<soap:Header>
<acaBusHeader:ACABusinessHeader xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY” xmlns:ns3=”http://docs.oasis- open.org/wss/2004/01/oasis-
200401-wss-wssecurityutility-1.0.xsd”
xmlns:ns4=”http://www.w3.org/2000/09/xmldsig#” xmlns:acaBusHeader=”urn:us:gov:treasury:irs:msg:acabusiness
header” xmlns:ns6=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter” xmlns:ns7=”http://docs.oasis-open.
org/wss/2004/01/oasis-200401-wss-wssecurity-secext- 1.0.xsd”
xmlns:ns8=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
<UniqueTransmissionId>Ae2320b33-f329-31d4-a716-394655440000:SYS12:XXXXX::T
</UniqueTransmissionId>
<irs:Timestamp>2021-01-01T21:18:58Z</irs:Timestamp>
</acaBusHeader:ACABusinessHeader>
</soap:Header>
<soap:Body>
<acaBodyReq:ACABulkRequestTransmitterResponse
xmlns:irs=”urn:us:gov:treasury:irs:common” xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY” xmlns:ns3=”http://
docs.oasis- open.org/wss/2004/01/oasis-200401-wss- wssecurityutility-1.0.xsd”
xmlns:ns4=”http://www.w3.org/2000/09/xmldsig#” xmlns:ns5=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns:acaBodyReq=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter” xmlns:ns7=”http://docs.oasis-open.
org/wss/2004/01/oasis-200401-wss-wssecurity-secext- 1.0.xsd”
xmlns:ns8=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
<TransmissionStatusCd>Processing</TransmissionStatusCd>
<irs:ReceiptId>1094B-20-00000000</irs:ReceiptId>
</acaBodyReq:ACABulkRequestTransmitterResponse>
</soap:Body>
</soap:Envelope>
Figure 6-1: Identifying the Transmission Status Code
All the records within a transmission have been received but not necessarily accepted for processing by
IRS when the Transmission Status Code is one of either “Accepted” or “Accepted with Errors” or “Partially
Accepted”.
■ If the Transmission Status Code is “Accepted”, it indicates that AIR did not find any errors in any of the
submissions within the transmission.
■ If the Transmission Status Code is “Accepted with Errors”, the transmission and all of the records within
the transmission have been accepted by IRS. However, errors identified in the transmission are expected
to be corrected and submitted in another transmission where the TransmissionTypeCd element is set to “C”
for corrections.
■ If the Transmission Status Code is “Partially Accepted”, the IRS has successfully processed and
accepted the transmission with at least one rejected submission included in the transmission, (but not all
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submissions). The rejected submission must be replaced, where the TransmissionTypeCd element is set to
“R” for replacement.
When the Transmission/Submission Status Code is “Rejected”, the transmission has been rejected and
will have to be replaced where the TransmissionTypeCd element is set to “R” for replacement.
6.3 | Receipt ID or UTID as Basis for Uniquely Identifying Transmissions
and Records
When the transmitter sends a transmission to IRS, a Receipt ID is returned to the transmitter to indicate that
IRS received the transmission. The Receipt ID, along with the transmitter’s Transmitter Control Code (TCC),
or the UTID is the key information required for the transmitter to retrieve the Acknowledgement (processing
status and error detail) for a given transmission. The structure of the Receipt ID is as shown in Fig 6-2.
1094B- -21 00001234
1094B: Form Type
21: Processing year
00001234: Unique Number
Figure 6-2: Structure of a Receipt ID
Note: The Receipt ID format for TY2017–TY2023 ACA Assurance Testing System (AATS) begins with either
AATS1094B or AATS1094C. For prior year (TY2015 and TY2016) transmissions, the Receipt ID format
begins with either AATS1095B or AATS1095C. The Processing Year within the Receipt ID is based on the
year the transmission was filed. For example, if filed in November of 2023 and through the associated
PY2023, the Receipt ID would be 23 (AATS1095B-22-00001234. If filed in January of 2024 it would remain
as 22(AATS1095B- 22-00001234).
The Receipt ID format for TY2022 Production transmissions (PY2023) begins with either 1094B or 1094C:
(i.e., “1094B-23-00001234” or “1094C-23-00001234”). For prior year (TY2015 and TY2016) Production
transmissions, the Receipt ID format begins with either 1095B or 1095C: (i.e., “1095B-PY-00001234” or
“1095C-PY-00001234”).
In the sample submission response message shown below in Figure 6-3, the Receipt ID assigned to a
received transmission is “1094B-PY-00000000”.
“PY” represents the processing year. In addition to uniquely identifying the transmission to both IRS and the
transmitter, the Receipt ID also includes information about the type of forms contained in the transmission (in
this case Forms 1094/1095-B) and the processing year) in which AIR received the transmission. The Receipt
ID returned to the transmitter should be kept with the Form Data File submitted in the transmission and
protected from loss or deletion.
Figure 6-3 includes a sample Response message that the transmitter would receive if they had submitted
the transmission via the ISS-A2A channel. Please note that the TransmissionStatusCd is “Processing”.
The TransmissionStatusCd contained in the Response message to a transmission request will either be
“Processing” or “Rejected” or “Accepted” or “Accepted with Errors” or “Partially Accepted” or “Not Found”.
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Figure 6-3: Sample AIR ISS-A2A Transmission Intake Response Message
If the transmitter uses the AIR ISS-UI channel to upload a transmission, the Receipt ID assigned to that
transmission upon receipt is returned and displayed on the web browser as shown below in Figure 6-4.
Figure 6-4: Sample AIR ISS-UI Transmission Intake Response Message
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6.3.1 | Uniquely Identifying Forms 1094 within a Transmission
When the transmitter generates the Form Data File, there are XML elements included in the schema that
provide for uniquely identifying submission(s) within the transmission and record(s) within the submission. A
submission is identified by the Form 1094 transmittal included in the transmission. Each Form 1094 transmittal
XML schema (both for Form 1094-B and for Form 1094-C) includes the XML element SubmissionId within the
respective Form1094BUpstreamDetailType or Form1094CUpstreamDetailType eFile Type. The XML Schema snippet for
Form 1094-C that includes the SubmissionId follows:
Figure 6-5: Submission Id is Required for Every Form 1094 in the Transmission
The SubmissionIdType eFile Type is defined in the XML Schema as a string type. The Submission ID cannot be
less than 1 (one) and cannot include fractions or decimal values. The Submission ID must not be duplicated
within a transmission. IRS recommends that the Submission ID start at 1 for the first Form 1094 transmittal
within the transmission and increment by 1 for every subsequent Form 1094 transmittal in the transmission.
Every Form 1094 in a transmission can be uniquely identified by the XML element UniqueSubmissionId which
is derived by concatenating the transmission Receipt ID generated by IRS with the Form 1094 Submission
ID. For example, given the referenced Receipt ID below and a transmission from a Transmitter or Issuer that
included 3 submissions, Forms 1094-B would be uniquely identified as follows:
Table 6-2: Unique Submission Identifier
Form 1094-B Transmittal Form 1094-B Transmittal
SubmissionId UniqueSubmissionId
1 1094B-PY-00000283|1
2 1094B-PY-00000283|2
3 1094B-PY-00000283|3
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6.3.2 | Uniquely Identifying Forms 1095 within a Transmission
Form 1095 records within a submission are identified in the XML schema (both for Form 1095-B and for Form
1095-C) by the XML element RecordId within the respective Forrm1095BUpstreamDetailType or
Form1095CUpstreamDetailType eFile Type. The XML Schema snippet for Form 1095-C that includes the RecordId
follows:
Figure 6-6: Form 1094-C XML Schema Including RecordId
The RecordIdType eFile Type is defined in the XML Schema as a string type. The Record ID cannot be less
than 1 (one) and cannot include fractions or decimal values. The Record ID must not be duplicated within a
submission. IRS recommends that the Record ID start at 1 for the first Form 1095 within the submission and
increment by 1 for every subsequent Form 1095 in the submission.
Every Form 1095 record in a submission can be uniquely identified by the XML element UniqueRecordId which
is derived by concatenating the transmission Receipt ID, the Form 1094 Submission ID, and the Form 1095
Record ID. For example, given the above referenced Receipt ID and a transmission from a Transmitter or
Issuer that included 2 submissions with a variable number of records in each submission, Forms 1095-B
would be uniquely identified as follows:
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Table 6-3: Unique Record Identifier
Unique Identifiers
Form 1094-B Transmittal
Form 1095-B RecordId UniqueSubmissionId or
SubmissionId
UniqueRecordId
1 1094B-PY-00000283|1
1 1094B-PY-00000283|1|1
2 1094B-PY-00000283|1|2
2 1094B-PY-00000283|2
1 1094B-PY-00000283|2|1
2 1094B-PY-00000283|2|2
3 1094B-PY-00000283|2|3
6.4 | Identifying Records with Errors
When IRS records an error while processing a record, the unique identifiers described in Section 3.4.2 are
used to inform the transmitter where the error occurred. Those errors are written to a file named the Error Data
File. The Error Data File is attached (MTOM encoded attachment) to the SOAP Response message when the
transmitter requests the status and processing detail (Acknowledgement) for the given transmission. Note:
The Error Data File is returned for transmissions processed in the AATS and Production environment.
The content of the Error Data File can be found in the root element IRS-
ACABulkRequestTransmitterStatusDetailMessage.xsd found in the MSG folder. The
ACABulkRequestTransmitterStatusDetailResponseType eFile Type includes a single optional and unbounded XML
element TransmitterErrorDetailGrp. The error information for each record is contained within this complex
element:
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Table 6-4: Error Data File Contents
Schema Constraints XML Element Description
The unique identifier indicating which
UniqueSubmissionId
Form 1094 has errors
The unique identifier indicating which
UniqueRecordId
Form 1095 has errors
Choice Elements – the applicable For informational purposes only—error
identifier will be included SchemaErrorInfo
information about schema
■ Error message code
■ Error message description
ErrorMessageDetail ■ Pointer to the element (and
instance if applicable)
When the transmitter receives the Receipt ID for a transmission, that Receipt ID must be protected from loss
or deletion and maintained with the transmission. The transmitter will have all of the information required
to uniquely identify records in a transmission (the Receipt ID, the Submission IDs on Forms 1094, and the
Record IDs on Forms 1095), in the event an error is detected by the transmitter or the responsible filing entity
(Issuer, Employer). If errors are identified by the transmitter or filing entity, and the record has been submitted
and accepted by IRS, the transmitter must use the same unique identifiers to determine the record that needs
to be corrected.
6.5 | Corrections and Replacements
6.5.1 | The Correction 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 corrections. The Form 1094-C, Authoritative
Transmittal, contains additional information that may need correcting. The Form 1094-C must be submitted
in a separate submission when a correction to the Form 1094-C, Authoritative Transmittal, itself is required.
Otherwise, the Form 1094-C that is not the authoritative transmittal must be submitted with one or more
“corrected” Forms 1095-C.
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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
Figure 6-7: Reference Records to be Corrected
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6.5.2 | 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
■ 1094-C Correction can be submitted in the same Transmission as the 1095-C Correction but must be in
a separate Submission
■ 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. A corrected record should also include the choice between
CorrectedRecRecipientPrsnName and CorrectedRecRecipientName from the record that is being
corrected
■ 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
■ 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.
6.5.3 | Transmitting Form 1094-C Corrections (Authoritative Transmittals Only)
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
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■ The “CorrectedSubmissionPayerTIN” this is Payer Taxpayer Identification Number (EIN) from the
submission (1094-C) being corrected
■ Populate the “AuthoritativeTransmittalInd” with “0”.
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
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.
6.5.4 | 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):
■ 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. TIN from the original record to be
corrected is optional.
■ For a Form 1095-B provide the Business or Individual name
■ For a Form 1095-C provide the Employee name
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.
6.5.5 | Transmitting Forms 1094-C and Forms 1095-C Corrections
If an original transmission requires corrections to both the Forms 1094-C Authoritative Transmittal and
1095-C, please file two separate transmissions.
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■ 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” (Line 19). Populate the “AuthoritativeTransmittalInd” with “0”. Please note:
Parts II, III and IV of the Form 1094-C should not be completed.
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 6-7 above.
Note: The original record may only be corrected once.
6.6 | Rejected Transmissions
Transmissions can be “Rejected” by both the Portal and AIR. However, the replacement process only applies
to Transmissions or Submissions rejected by AIR.
6.6.1 | Transmissions Rejected by IRS 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
12.1 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.
6.6.2 | 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)
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■ All Submissions within the transmission are rejected
Note: The above situation requires the Transmitters to replace the entire Transmission. The following are
reasons for rejection at the Submission Level:
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).
6.7 | 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
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’).
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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”).
6.7.1 | Replacement Transmission
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
6.7.1.1 | 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
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■ Try to replace a transmission that was not rejected
■ Try to replace a transmission that has been successfully replaced
6.7.1.2 | 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 6-8 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
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
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IDENTIFYING TRANSMISSIONS AND RECORDS
■ Try to replace a transmission that was not rejected
■ Try to replace a transmission that has been successfully replaced
FigureFigure6-86-8belowbelowdepictsdepictsthethereplacementreplacementprocessprocesswherewherebothboththetheinitialinitial transmissiontransmissionandandthe firstthe first
replacement attempt were rejected by AIR.
replacement attempt were rejected by AIR.
Original Transmission – First Attempt
ReceiptId: 1094B-PY-00700012
Su bmissionId: 1
RecordId: 1
RecordId: 2
RecordId: n
SubmissionId: 2
RecordId: 1 Rejected
RecordId: 2
RecordId: n
SubmissionId: n
RecordId: 1
RecordId: 2
RecordId: n
Replacement Transmission – Second Attempt
ReceiptId: 1094B-PY-00700025
Su bmissionId: 1
RecordId: 1
RecordId: 2
RecordId: n
SubmissionId: 2
RecordId: 1 Rejected
RecordId: 2
RecordId: n
SubmissionId: n
RecordId: 1
RecordId: 2
RecordId: n
Replacement Transmission – Third Attempt
ReceiptId: 1094B-PY-00700119
Su bmissionId: 1
RecordId: 1
RecordId: 2
RecordId: n
SubmissionId: 2
RecordId: 1 Accepted
RecordId: 2
RecordId: n
SubmissionId: n
RecordId: 1
RecordId: 2
RecordId: n
Figure 6-8: Replacing a Rejected Transmission
Figure 6-8: Replacing a Rejected Transmission
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6.7.2 | Replacement Submission
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
6.7.2.1 | Replacing a 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
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6.7.2.2 | 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 Figures 6-9 and 6-9A.
Note: First rejected Submission(s) in the chain of rejections does not relate to the order of submissions
within an individual Transmission. Figure 6-9 depicts the Submission-Replacement process where a
replacement Submission was rejected.
Figure 6-9: Visual depicting the first-rejected submission in a chain of rejections that should be replaced
Figure 6-9A illustrates a similar situation when the entire replacement transmission was rejected
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Figure 6-9A: Visual showing the first-rejected submission should be replaced when the replacement transmission
is rejected
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):
■ “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 6-9 and 6-9A)
■ 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 7 Data Mapping for ISS-UI Services/
ISS-A2A Web Services
This section provides mapping of the request and the response information exchanged between the
transmitter and IRS. The mapping feeds into the request and response XML schemas for the messages. Both
the request and the response schemas are incorporated into the ACA XML library.
The data mapping that follows is structured according to the asynchronous business process as follows:
■ The transmitter sends a transmission with a Form Data File to IRS and receives a Receipt ID from IRS
in a single synchronous session. In the ISS-A2A Channel, the synchronous session is comprised of
the transmitter sending a SOAP Request message with a transmission to IRS and receiving a SOAP
Response message with the Receipt ID. In the ISS-UI Channel, the synchronous session is comprised of
the transmitter logging on to IRS, uploading the Transmission Data File containing information pertaining
to the transmitter and the transmission, uploading the Form Data File, submitting the transmission and
receiving the Receipt ID at their Web Browser.
■ The transmitter sends a message with the Receipt ID associated with the transmission and receives the
status and, if applicable, error detail. In the ISS-A2A Channel, the synchronous session is comprised
of the transmitter sending a SOAP Request message with the Receipt ID pertaining to the transmission
for which they are requesting status and receiving a SOAP Response message with the status (one of
Accepted, Accepted with Errors, Partially Accepted, Rejected, Processing, Not Found) and, if errors were
found during processing, the Error Data File containing the details of the errors. In the ISS-UI Channel,
the synchronous session is comprised of the transmitter logging on to IRS, entering the Receipt ID and
their TCC via a Web Browser and receiving the status via a web page and the capability to browse or
download the Error Data File if errors were found during processing.
This section identifies the boundary data exchanged between the transmitter and IRS for the following
transactions:
Transmitting the Form Data File and receiving the response
Requesting the Acknowledgement and receiving the response
This section also identifies the business data sent to IRS by a transmitter. The business data is sent to IRS in
the Form Data File containing Forms 1094/1095-B and Forms 1094/1095-C XML elements.
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
7.1 | Data Mapping – Message Data Boundary
Tables 7-1 through 7-3 provide the data element definitions relevant to the transmission SOAP Request and
SOAP Response messages.
Tables 7-4 through 7-6 provide the data element definitions relevant to the Acknowledgement request SOAP
Request and SOAP Response messages.
Table 7-1: Form 1094-1095 B and C Transmission SOAP Request Header – ACA Business Header
ACABusinessHeader Definition XML Element Name
Unique Transmission Id Unique Transmission Id UniqueTransmissionId
Time stamp Time stamp Timestamp
Table 7-2: Form 1094-1095 B and C Transmission SOAP Request Manifest Header
ACATransmitterManifestReqDtl Definition XML Element Name
Payment Yr Tax year of the filing PaymentYr
Prior Year Data Ind Prior Filing year Indicator PriorYearDataInd
Employer Identification Number (EIN) Transmitter’s 9-digit EIN EIN
Transmission Type Indicates TransmissionTypeCd
whether Transmission has
Transmission Type Cd
Original (O), Replacement (R),
Corrected (C)
TestFileCd –‘T’ to be used only
Test File Ind Test File Indicator in AATS ‘P’ to be used only in
PROD
Original Receipt Identifier OriginalReceiptId - (optional)
Original Receipt ID of the Transmission being
replaced
Transmitter Foreign Entity TransmitterForeignEntityInd
Transmitter Foreign Entity Ind
Indicator (optional)
TransmitterNameGrp
Global type for name of the BusinessNameLine1Txt
Transmitter Name Grp
transmitter. BusinessNameLine2Txt
-(optional)
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ACATransmitterManifestReqDtl Definition XML Element Name
CompanyNm
Global type for the Company
MailingAddressGrp
(Transmitter) Information.
USAddressGrp
Company Information Grp *USAddressGrpType and
AddressLine1Txt
ForeignAddressGrpType are
AddressLine2Txt
choice elements.
CityNm
USStateCd USZIPCd
USZIPExtensionCd
Or
ForeignAddressGrp
AddressLine1Txt
AddressLine2Txt
CityNm
CountryCd – OR
CountryNm
ForeignProvinceNm
ForeignPostalCd
ContactNameGrp
PersonFirstNm
PersonMiddleNm -(optional)
PersonLastNm
SuffixNm-(optional)
ContactPhoneNum
VendorInformationGrp
Global type or the vendor
Vendor Information Grp VendorCd ContactNameGrp
information
(Person) ContactPhoneNum
The Total Number of Payees TotalPayeeRecordCnt
Total Payee Record Cnt
count
The Total Number of Payer TotalPayerRecordCnt
Total Payer Record Cnt
Records count
An identification number SoftwareId
Software Id assigned by IRS to a
software
Form Type Cd Form Type 10941095B/C FormTypeCd
An identifier for a file format BinaryFormatCd
of content type of a binary
Binary Format Cd object. Extensible Markup
Language (XML) is the only
accepted type at this time
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ACATransmitterManifestReqDtl Definition XML Element Name
A SHA-256 Checksum value ChecksumAugmentationNum
(64 characters) provided by
Checksum Augmentation Num Requestors and IRS verify
the size of file received is the
same as the size transmitted
A size of a binary object AttachmentByteSizeNum
Attachment Byte Size Num
(attachment) in bytes
The filename of a document DocumentSystemFileNm
Document System File Nm
in a file system
Table 7-3: Form 1094-1095 B and C Transmission SOAP Response
ACABusinessHeader Definition XML Element Name
UniqueTransmissionId Unique Transmission ID UniqueTransmissionId
Base type for a date and time Timestamp
stamp – Time zone portion is
Timestamp
required, and fractional seconds
are prohibited
ACABulkRequestTransmitterResponse
The current known status of TransmissionStatusCd
the transmission (Processing,
Transmission Status Code
Accepted, Accepted with Errors,
Partially Accepted or Rejected)
Receipt Id A unique receipt identifier ReceiptId
Global type for the Error Message ErrorMessageDetail
Detail ErrorMessageCd
*Error code/error message will ErrorMessageTxt
Error Message Detail
always be in XML structure. Error
Message Detail will be repeated
for each error
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Table 7-4: Form 1094-1095 B and C Acknowledgement SOAP Request to check the Status of the
Transmission
ACABusinessHeader Definition XML Element Name
UniqueTransmissionID Unique Transmission ID UniqueTransmissionId
Base type for a date and time Timestamp
stamp – Time zone portion is
Timestamp
required, and fractional seconds
are prohibited
ACABulkRequestTransmitterStatusDetailRequest
Receipt Id A unique receipt identifier ReceiptId
Table 7-5: Form 1094-1095 B and C Transmission SOAP Response Header
ACABusinessHeader Definition XML Element Name
Global type for the Unique UniqueTransmissionId
UniqueTransmissionID
Transmitter Identifier
Base type for a date and time Timestamp
stamp – Time zone portion is
Timestamp
required, and fractional seconds
are prohibited
ACABulkRequestTransmitterResponse
Current state of transmission TransmissionStatusCd
processing (Processing,
Transmission Status Code
Accepted, Accepted with Errors,
Partially Accepted or Rejected)
Receipt Id A unique receipt identifier ReceiptId
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Table 7-6: Form 1094-1095 B and C Transmission SOAP Response Header – ACA Business Header
TransmitterErrorDetailGrp Definition XML Element Name
Unique Submission Id Unique Submission Identifier UniqueSubmissionId
Global type for the Error Message ErrorMessageDetail
Error Message Detail
Detail ErrorMessageCd
TransmitterErrorDetailGrp Definition XML Element Name
*Error code/error message will ErrorMessageTxt XpathContent
always be in XML structure. Error
Message Detail will be repeated
for each error
7.2 | Data Mapping – Form Data Boundary
Tables 7-7 and 7-8 provide the data element definitions relevant to Issuer Reporting. Issuers include
health insurance issuers, sponsors of a self-insured health plan and government agencies that administers
government-sponsored health insurance programs. The Form Line Numbers are taken from the Form 1094-B
and Form 1095-Bs.
Tables 7-9 and 7-10 provide the data element definitions relevant to Employer Reporting. Employers include
Applicable Large Employers (ALE). The Form Line Numbers are taken from the Form 1094-C and Form 1095-C
forms.
Table 7-7: Form 1094-B
Form Line 1094-B Data
Definition XML Element Name
Num Element
None Tax Year Tax Year being filed for TaxYr
None Unique submission number SubmissionId
None Original Unique Submission ID OriginalUniqueSubmissionId
None Test Scenario ID TestScenarioId
TIN Request TINRequestTypeCd
None TIN Request type code
Type code
BusinessName
1 Filer’s name Filer’s complete Name BusinessNameLine1Txt
BusinessNameLine2Txt
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Form Line 1094-B Data
Definition XML Element Name
Num Element
Employer EmployerEIN
2 Identification The filer’s 9-digit EIN.
Number (EIN)
ContactNameGrp
The name of the person to
Name of person PersonFirstNm
3 contact who is responsible for
to contact PersonMiddleNm
answering any questions.
PersonLastNm SuffixNm
Contact ContactPhoneNum
Phone number of contact
4 telephone
person
number
MailingAddressGrp
Street Address The filer’s complete address
USAddressGrp
5 (including room where all correspondence will
AddressLine1Txt
or suite no.) be sent.
AddressLine2Txt
6 City or town CityNm
USStateCd
State or IRS XML schema provides USZIPCd
7
Province a choice between using US USZIPExtensionCd
Address or Foreign Address. Or
Differences are noted in ForeignAddressGrp
individual fields on the right. If AddressLine1Txt
TransmitterForeignEntityInd is AddressLine2Txt
Country and
true then, ForeignAddressGrp CityNm
8 ZIP or Foreign
will be used. Choice between CountryCd - OR
Postal Code
CountryCd and CountryNm CountryNm
ForeignProvinceNm
ForeignPostalCd
Total number of Form1095BAttachedCnt
The total number of Forms
Forms 1095-B
9 1095-B that are transmitted
submitted with
with this Form 1094-B.
this transmittal
None Signature Jurat Signature PIN* JuratSignaturePIN
None Title Person Title* PersonTitleTxt
None Date Signature Date SignatureDt
* Please note that Signature and Title are not required for Form 1094C
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 92
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Table 7-8: Form 1095-B
Form Line
1095-B Data Element Definition XML Element Name
Num
None Unique Record ID RecordId
None Test Scenario ID TestScenarioId
ResponsibleIndividualGrp
TINRequestTypeCd
None TIN Request Type Code TIN Request Type Code
ResponsibleIndividualGrp
Person Name Control Type Person Name Control Type
PersonNameControlTxt
ResponsibleIndividualGrp
Business Name Control Type Business Name Control Type
BusinessNameControlTxt
None TIN Request Type Code TIN Request Type Code SponsoringEmployerInfoGrp
TINRequestTypeCd
CoveredIndividualGrp
None TIN Request Type Code TIN Request Type Code
TINRequestTypeCd
SponsoringEmployerInfoGrp
None TIN Request Type Code TIN Request Type Code
TINRequestTypeCd
IssuerInfoGrp
None TIN Request Type Code TIN Request Type Code
TINRequestTypeCd
Identifies the Information Return CorrectedInd
None Corrected as containing corrections to the
previously transmitted 1095B.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 93
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Form Line
1095-B Data Element Definition XML Element Name
Num
CorrectedRecord
RecipientGrp
CorrectedUnique
RecordId
CorrectedRecord Information to identify the record
None Choice between:
RecipientGrp being corrected
CorrectedRecRecipient
PrsnNameCorrected
RecRecipientName
CorrectedRecRecipientTIN
Identifies the tax year that the forms TaxYr
None Tax Year
are being filed for
Part I Responsible Individual
Responsible Individual Grp
Choice between
ResponsibleIndividualName
PersonFirstNm
Name of Responsible The name of the responsible PersonMiddleNm
1
Individual individual PersonLastNm SuffixNm
And
ResponsibleBusinessName
BusinessNameLine1Txt
BusinessNameLine2Txt
Number used to identify the taxpayer. Choice between SSN BirthDt
Employer Covered Individual Either an SSN, EIN, ATIN, IRSN or
2-3
SSN/DOB ITIN And The responsible individual’s
date of birth – only if Line 2 is blank
Street Address (Including MailingAddressGrp
4
Apartment no.) USAddressGrp
The complete mailing address of the
AddressLine1Txt
responsible individual.
5 City or Town AddressLine2Txt CityNm
IRS XML schema provides a choice USStateCd USZIPCd
6 State or province between using US Address or USZIPExtensionCd
Foreign Address. Differences are
Or
noted in individual fields on the right.
ForeignAddressGrp
If TransmitterForeign EntityInd is true
AddressLine1Txt
then ForeignAddressGr p will be
Country and ZIP or Foreign AddressLine2Txt CityNm
7 used Choice between CountryCd
CountryCd - OR CountryNm
Postal Code and CountryNm.
ForeignProvinceNm
ForeignPostalCd
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 94
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Form Line
1095-B Data Element Definition XML Element Name
Num
The letter identifying the origin of the
policy:
A. SHOP
B. Employer- sponsored program
C. Gov’t-sponsored program
Enter letter identifying Health
D. Individual market insurance E.
8 Coverage Origin Code (see HealthCoverageOriginCd
Multiemployer
instructions for codes)
F. Miscellaneous Min. Essential
Coverage
G. Individual Coverage Health
Reimbursement Arrangement
(IRCHRA)
Part II- Information about Certain Employer-Sponsored Coverage
SponsoringEmployerInfoGrp
BusinessName
10 Employer Name Name of theprovider of the coverage.
BusinessNameLine1Txt
BusinessNameLine2Txt
Employer Identification The 9-digits EIN of the provider of EIN
11
number (EIN) the coverage.
Street Address (Including The telephone number, including MailingAddressGrp
12
room or suite no.) area code, of the provider of the USAddressGrp
coverage. AddressLine1Txt
13 City or Town The complete mailing address of the AddressLine2Txt CityNm
provider of the coverage. USStateCd USZIPCd
14 State or province IRS XML schema provides a choice USZIPExtensionCd
between using US Address or Or
Foreign Address. Differences are ForeignAddressGrp
noted in individual fields on the right. AddressLine1Txt
Country and ZIP or Foreign If TransmitterForeignEntityInd is true AddressLine2Txt CityNm
15 then ForeignAddressGrp will be CountryCd - OR CountryNm
Postal Code
used. Choice between CountryCd ForeignProvinceNm
and CountryNm ForeignPostalCd
Part III Issuer or Other Coverage Provider
IssuerInfoGrp BusinessName
Name of the provider of the
16 Name BusinessNameLine1Txt
coverage.
BusinessNameLine2Txt
Employer Identification The 9-digits EIN of the provider of EIN
17
number (EIN) the coverage.
The telephone number, including ContactPhoneNum
18 Contact telephone number area code, of the provider of the
coverage
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 95
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Form Line
1095-B Data Element Definition XML Element Name
Num
MailingAddressGrp
USAddressGrp
The complete mailing address of the
AddressLine1Txt
provider of the coverage.
AddressLine2Txt CityNm
IRS XML schema provides a choice
USStateCd USZIPCd
between using US Address or
USZIPExtensionCd
Street Address (Including Foreign Address. Differences are
19 Or
room or suite no.) noted in individual fields on the right.
ForeignAddressGrp
If TransmitterForeign EntityInd is
AddressLine1Txt
true then ForeignAddressGrp will be
AddressLine2Txt CityNm
used. Choice between CountryCd
CountryCd - OR CountryNm
and CountryNm
ForeignProvinceNm
ForeignPostalCd
20 City or Town
21 State or province
Country and ZIP or Foreign
23
Postal Code
Part IV Covered Individual (Enter the Information for each covered individual(s))
CoveredIndividualGrp
CoveredIndividualName
23a-28a Name of covered individual(s) Name of each covered individual. PersonFirstNm
PersonMiddleNm
PersonLastNm SuffixNm
The nine-digit social security number Choice between SSN BirthDt
(SSN) of each covered individual.
23b-c-28b-c Covered Individual ANDThe date of birth of each
covered individual—only if SSN is not
available.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 96
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Form Line
1095-B Data Element Definition XML Element Name
Num
Choice between
23d -28d Covered All 12 Months CoveredIndividualAnnualInd
CoveredIndividualMonthlyIndGrp
CoveredIndividualMonthlyIndGrp
23e -28e Jan
JanuaryInd
23e -28e Feb FebruaryInd
23e - 28e Mar MarchInd
23e -28e Apr Check box indicating which months AprilInd
the covered individual was covered
23e - 28e May for at least one day if the covered MayInd
individual was not covered for at
23e - 28e Jun least one day for all 12 months of the JuneInd
calendar year.
23e - 28e Jul JulyInd
23e - 28e Aug AugustInd
23e - 28e Sep SeptemberInd
23e - 28e Oct OctoberInd
23e - 28e Nov NovemberInd
23e - 28e Dec DecemberInd
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 97
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Table 7-9: Form 1094-C
FormLine 1094-C Data
Definition XML Element Name
Num Element
None Unique Submission Id SubmissionId
None Original Unique SubmissionId OriginalUniqueSubmissionId
None Test Scenario Id TestScenarioId
TINRequestTypeCd
None TIN Request Type Code
(EmployerInformationGrp)
TINRequestTypeCd
None TIN Request Type Code
(GovtEntityEmployerInfoGrp)
TINRequestTypeCd
None TIN Request Type Code
(OtherALEMembersGrp)
Indicates if the record is an CorrectedInd
original (0) or a correction
None Corrected (1) to a record that IRS has
already received, processed
and accepted.
Information to identify the CorrectedUniqueSubmissionId
Corrected Submission
None submission (Form 1094- C) CorrectedSubmissionPayeeName
Info Grp
being corrected CorrectedSubmissionPayeeTIN
Identifies the tax year that the TaxYr
None Tax Year
forms are being filed for
Part I Applicable Large Employer Member (ALE Member) EmployerInformationGrp
BusinessName
Name of ALE Member
1 The employer’s name. BusinessNameLine1Txt
(Employer)
BusinessNameLine2Txt
Employer identification EmployerEIN
2 The employers 9-digit EIN
number (EIN)
MailingAddressGrp
Street address (includ- The employer’s complete USAddressGrp
3
ingroom or suite no.) mailing address. AddressLine1Txt
AddressLine2Txt
IRS XML schema provides CityNm USStateCd
4 City or town a choice between using US USZIPCd
Address or Foreign
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 98
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FormLine 1094-C Data
Definition XML Element Name
Num Element
5 State or province USZIPExtensionCd
Or
Address. Differences ForeignAddressGrp
are noted in individual AddressLine1Txt
fields on the right. If AddressLine2Txt
Country and ZIP or TransmitterForeignEntityInd is CityNm
6 true, then ForeignAddressGrp CountryCd - OR
foreign postal code
will be used. CountryNm
ForeignProvinceNm
ForeignPostalCd
ContactNameGrp PersonFirstNm
Name of the person to
Name of person to PersonMiddleNm
7 contact who is responsible for
contact PersonLastNm S
answering any questions.
uffixNm
Contact telephone number, ContactPhoneNum
including area code, of the
Contact telephone
8 person to contact who is
number
responsible for answeringany
questions.
The name of the Designated GovtEntityEmployerInfoGrp
Name of Designated
Government Entity (DGE) if a BusinessName
9 Government Entity (only
DGE is filing on behalf of the BusinessNameLine1Txt
if applicable)
employer BusinessNameLine2Txt
Employer identification EmployerEIN
10 The DGE’s 9-digit EIN
number (EIN)
Street address (including MailingAddressGrp
11
room or suite no.) USAddressGrp
AddressLine1Txt
AddressLine2Txt
12 City or town The DGE’s complete mailing
CityNm
address.
USStateCd
13 State or province IRS XML schema provides
USZIPCd
a choice between using US
USZIPExtensionCd
Address or Foreign Address.
Or
Differences are noted in
ForeignAddressGrp
individual fields on the right. If
AddressLine1Txt
TransmitterForeignEntityInd is
Country and ZIP or AddressLine2Txt
14 true, then ForeignAddressGrp
CityNm
foreign postal code will be used.
CountryCd - OR
CountryNm
ForeignProvinceNm
ForeignPostalCd
Name of the person to ContactNameGrp PersonFirstNm
Name of person to
15 contact who is responsible for PersonMiddleNm PersonLastNm
contact
answering any questions. SuffixNm
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 99
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
FormLine 1094-C Data
Definition XML Element Name
Num Element
Contact telephone number, ContactPhoneNum
including area code, of the
Contact telephone
16 person to contact who is
number
responsible for answering any
questions.
The line is reserved for future
17 Reserved
use.
Total number of Forms The total number of Forms Form1095CAttachedCnt
18 1095-C submitted with 1095-C submitted with this
this transmittal Form 1094-C transmittal.
If checkbox is checked, AuthoritativeTransmittalInd
identifies the Form 1094-C
Is this the authoritative
transmittal as the Authoritative
19 transmittal for this ALE
Transmittal to report
Member?
aggregate employer level data
for the employer.
The total number of Forms TotalForm1095CALEMemberCnt
Total number of Forms
1095-C that will be filed
20 1095-C filed by and/or
by and/or on behalf of the
on behalf of ALE Member
employer.
If during any month of the AggregatedGroupMemberCd
calendar year the employer
Is ALE Member was a member of an
21 a member of and Aggregated ALE Group,
Aggregated ALE Group? check “Yes” checkbox.
Otherwise, check the “No”
checkbox.
Check each applicable box QualifyingOfferMethodInd
if the employer meets the NinetyEightPctOfferMethodInd
eligibility requirements and
is using one of the Offer
22 Certifications of Eligibility
Methods and/or one of the
forms of Transition Relief
Indicated: A. Qualifying Offer
Method D. 98% Offer Method
None Signature Not required JuratSignaturePIN
None Title Not required PersonTitleTxt
The date that the submission SignatureDt
None Date
is completed.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 100
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
FormLine 1094-C Data
Definition XML Element Name
Num Element
Part III ALE Member Information – Monthly ALEMember InformationGrp
Indicates if employer offered YearlyALEMemberDetail
MEC under an eligible MinEssentialCvrOffrCd
employer- sponsored JanALEMonthlyInfoGrp
Minimum Essential plan to at least 95% of its DecALEMonthlyInfoGrp
23a-35a
Coverage Offer Indicator full-time employees and their MinEssentialCvrOffrCd
dependents for either the
entire calendar year or certain
calendar months.
JanALEMonthlyInfoGrp-
Full-Time Employee The number of full- time
23b-35b DecALEMonthlyInfoGrp
Count for ALE Member employees for each month
ALEMemberFTECnt
YearlyALEMemberDetail
The total number of
TotalEmployeeCnt
Total Employee Count for employees (full-time and
23c-35c JanALEMonthlyInfoGrp
ALE Member non-full-time) for each
DecALEMonthlyInfoGrp
calendar month.
TotalEmployeeCnt
YearlyALEMemberDetail
AggregatedGroupInd
JanALEMonthlyInfoGrp
DecALEMonthlyInfoGrp
Indicates employer was a AggregatedGroupInd
member of an Aggregated
Aggregated Group
23d-35d ALE either for the entire
Indicator
calendar year or certain
calendar months.
Pat IV Other ALE Members of Aggregated ALE Group OtherALEMembersGrp
The names and EIN of the BusinessName
Other ALE Members of other Aggregated ALE Group BusinessNameLine1Txt
36-65 Aggregated ALE Group members (up to 99), if the BusinessNameLine2Txt
Name employer is a member of an
Aggregated ALE
Group for any month of the EIN
36-65 EIN
calendar year.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 101
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
Table 7-10: Form 1095-C
1095-C Data
Form Line Num Definition XML Element Name
Element
None Unique Record ID per submission RecordId
None Test Scenario Id TestScenarioId
TINRequestTypeCd
None TIN Request Type Code
(EmployeeInfoGrp)
TINRequestTypeCd
None TIN Request Type Code
(CoveredIndividualGrp)
Identifies the Information Return CorrectedInd
as containing corrections to the
None Corrected
previously transmitted and accepted
1095-B.
CorrectedRecordRecipientGrp
choice
CorrectedRecord Information to identify the record
None CorrectedRecRecipientPrsnName
Recipient Grp being corrected
CorrectedRecRecipientName
CorrectedRecRecipientTIN
Identifies the tax year for which the TaxYr
None Tax Year
form is filed”
Part I Employee EmployeeInfoGrp
OtherCompletePersonName
PersonFirstNm
1 Name of employee The name of the employee
PersonMiddleNm
PersonLastNm SuffixNm
Social security SSN
2 The 9-digit SSN of the employee
mnumber (SSN)
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 102
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
1095-C Data
Form Line Num Definition XML Element Name
Element
Street address MailingAddressGrp
3 (including apartment USAddressGrp
no.) AddressLine1Txt
AddressLine2Txt
4 City or town The employee’s complete address CityNm
IRS XML schema provides a choice USStateCd
5 State or province between using US Address or USZIPCd
Foreign Address. Differences are USZIPExtensionCd
noted in individual fields on the right. Or ForeignAddressGrp
If TransmitterForeignEntit yInd is true AddressLine1Txt
then ForeignAddressGrp will be used. AddressLine2
Country and ZIP or
6 Txt CityNm CountryCd -
foreign postal code OR CountryNm
ForeignProvinceNm
ForeignPostalCd
Applicable Large Employer Member (ALE Member)
Contact telephone number, including ContactPhoneNum
Contact telephone area code, of the person to contact
10
number who is responsible for answering any
questions.
Part II Employee Offer and Coverage
‘PlanStartMonth’ with PlanStartMonth StartMonthNumberCd
Plan Start Month efile type of string, length 2.
Pattern
This is the Employee’s age on Jan1. AgeNum
Employee’s Age <xsd:minInclusive value=”1”/>
<xsd:maxInclusive value=”120”>
The applicable code from Code EmployeeOfferAndCoverageGrp
Series 1, either for “All 12 Months” Choice between
if the same code applies for all 12 AnnualOfferOfCoverageCd
calendar months, or the applicable MonthlyOfferCoverageGrp
14 Offer of Coverage code for each month (see form JanOfferCd - DecOfferCd
instructions for Code Series 1 values).
1A 1B 1C 1D 1E 1F 1G 1H 1J 1K 1L
1M 1N 10 1P 1Q 1R 1S 1T 1U 1V
1W 1X 1Y 1Z
EmployeeOfferAndCoverageGrp
The amount of the Employee
Choice between
Employee Required Required Contribution (only if 1B, 1C,
15 AnnlEmployeeRequiredContriAmt
Contribution 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P,
MonthlyEmployeeRequiredContri
1Q, 1T or 1U is entered on line 14)
Grp JanuaryAmt - DecemberAmt
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 103
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DATA MAPPING FOR ISS-UI SERVICES/ISS-A2A WEB SERVICES
1095-C Data
Form Line Num Definition XML Element Name
Element
The applicable code from Series 2, EmployeeOfferAndCoverageGrp
either for “All 12 Months” if the same Choice between
code applies for all 12 calendar AnnualSafeHarborCd
Applicable Section
16 months, or the applicable code for MonthlySafeHarborGrp
4980H Safe Harbor
each month (see form instructions for JanSafeHarborCd
Code Series 2 values). 2A 2B 2C 2D - DecSafeHarborCd
2E 2F 2G 2H
The applicable ZIP Code used for Choice between
determining affordability if employee AnnualICHRAZipCd or
17 Zip Code
was offered an individual coverage MonthlyICHRAZipCdGrp
HRA.
Part III Covered Individuals
If the employer is completing Part CoveredIndividualInd
Checkbox indicating
III, enter “0” or “1” in the check box
if Employer provided
None in Part III. If the employer is not
self- insured
completing Part III, do not enter “1” in
coverage.
the check box in Part III.
CoveredIndiv idualGrp CoveredIndiv
Name of covered idualName PersonFirstN m
18a-30a The name of each covered individual.
individuals PersonMiddle Nm PersonLastNm
SuffixNm
The 9-digit SSN for each covered Choice between SSN BirthDt
18b/c- 30b/c Covered Individuals individual. And The date of birth for
the covered individual if SSN is blank.
Checkbox if the individual was CoveredIndividualGrp
Annual or Monthly covered for at least one day per CoveredIndividua lAnnualInd
18d-30d
Coverage month for all 12 months of the
calendar year.
Checkboxes indicating which months CoveredIndividualGrp
the individual was covered for at CoveredIndividual MonthlyInd
18e-30e Months of Coverage least one day if the individual was JanuaryInd - DecemberInd
not covered for all 12 months of the
calendar year.
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 104
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Section 8 Example ISS-A2A Web Service
Messages
8.1 | Transmitter Services SOAP Message Elements
• ACATransmitterManifestReqDtl
• Form109495BTransmittalUpstream
• ACSTransmitterBusinessHeaderRequest
• ACATransmitterResponseAckGrp
8.1.1 | IRS-ACASubmitService SOAP Request Message – Manifest Header
(ACAGetTransmitterBulkRequestService.wsdl)
The ACABusinessHeader, WSSESecurity, ACASecurity and ACATransmitterManifestReqDtl elements are
required for a SOAP request message sent by a transmitter to be sent to transmission to IRS. The root
element for the Manifest Header XML Schema is found in IRS- Form1094-1095BCTransmitterReqMessage.
xsd file located in the MSG folder.
See Section 7.1 for details on the ACABusinessHeader XML. See Section 5.3.1 for details on the
WSSESecurity and ACASecurity XML.
<?xml version=”1.0” encoding=”UTF-8”?>
<soapenv:Envelope
xmlns:acaBodyReq=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter”
xmlns:acaBusHeader=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns:air=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:soapenv=”http://schemas.xmlsoap.org/soap/envelope/”>
<soapenv:Header>
<air:ACATransmitterManifestReqDtl>
<air:PaymentYr>2021</air:PaymentYr>
<air:PriorYearDataInd> </air:PriorYearDataInd>0
<irs:EIN>irs:EIN</irs:EIN>
<air:TransmissionTypeCd> </air:TransmissionTypeCd>O
<air:TestFileCd>TestFileCode</air:TestFileCd>
<air:OriginalReceiptId>OriginalReceiptId
</air:OriginalReceiptId>
<air:TransmitterNameGrp>
<air:BusinessNameLine1Txt>BusinessNameLine1Txt
</air:BusinessNameLine1Txt>
<air:BusinessNameLine2Txt>BusinessNameLine2Txt
</air:BusinessNameLine2Txt>
</air:TransmitterNameGrp>
<air:CompanyInformationGrp>
Guide for ACA Information Returns Submission Composition and Reference Guide 106
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
<air:CompanyNm>CompanyNm</air:CompanyNm>
<air:MailingAddressGrp>
<air:USAddressGrp>
<air:AddressLine1Txt>AddressLine1Txt
</air:AddressLine1Txt>
<air:AddressLine2Txt>AddressLine2Txt
</air:AddressLine2Txt>
<irs:CityNm>CityNm</irs:CityNm>
<air:USStateCd>AL</air:USStateCd>
<irs:USZIPCd>20000</irs:USZIPCd>
<irs:USZIPExtensionCd>USZIPExtensionCd</irs:USZIPExtensionCd>
</air:USAddressGrp>
</air:MailingAddressGrp>
<air:ContactNameGrp>
<PersonFirstNm>PersonFirstNm</PersonFirstNm>
<PersonMiddleNm>PersonMiddleNm</ PersonMiddleNm>
<PersonLastNm>PersonLastNm</ PersonLastNm>
<SuffixNm>SuffixNm</SuffixNm>
</air:ContactNameGrp>
<air:ContactPhoneNum>ContactPhoneNum
</air:ContactPhoneNum>
</air:CompanyInformationGrp>
<air:VendorInformationGrp>
<air:VendorCd>VendorCode</air:VendorCd>
<air:ContactNameGrp>
<PersonFirstNm>PersonFirstNm</PersonFirstNm>
< PersonMiddleNm>PersonMiddleNm</ PersonMiddleNm>
< PersonLastNm>PersonLastNm</ PersonLastNm>
< SuffixNm>SuffixNm</ SuffixNm>
</air:ContactNameGrp>
<air:ContactPhoneNum>0000000000</air:ContactPhoneNum>
</air:VendorInformationGrp>
<air:TotalPayeeRecordCnt> </air:TotalPayeeRecordCnt>0
<air:TotalPayerRecordCnt> </air:TotalPayerRecordCnt>1
<air:SoftwareId>SoftwareId</air:SoftwareId>
<air:FormTypeCd>1094/1095B</air:FormTypeCd>
<irs:BinaryFormatCd>application/xml</irs:BinaryFormatCd>
<irs:ChecksumAugmentationNum>ChecksumAugmentationNum
</irs:ChecksumAugmentationNum>
<AttachmentByteSizeNum> </AttachmentByteSizeNum>0
<air:DocumentSystemFileNm>DocumentSystemFileNm.xml</air:DocumentSystemFileNm>
</air:ACATransmitterManifestReqDtl>
<acaBusHeader:ACABusinessHeader>
<air:UniqueTransmissionId>542l3342-e29b-41d4-a716-594645440013:SYS12:XXXXX::T
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 107
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
</air:UniqueTransmissionId>
<irs:Timestamp>2021-01-10T12:31:22Z</irs:Timestamp>
</acaBusHeader:ACABusinessHeader>
<urn4:ACASecurityHeader
xmlns:urn4=”urn:us:gov:treasury:irs:msg:acasecurityheader” />
<oas:Security
xmlns:oas=”http://docs.oasis-open.org/wss/2004/01/oasis-200401wss- wssecurity-
secext-1.0.xsd” />
</soapenv:Header>
<soapenv:Body>
<acaBodyReq:ACABulkRequestTransmitter
version=”1.0”>
<irs:BulkExchangeFile>DocumentSystemFileNm.xml</irs:BulkExchangeFile>
</acaBodyReq:ACABulkRequestTransmitter>
</soapenv:Body>
</soapenv:Envelope>
8.1.2 | IRS-ACASubmitService SOAP Request Message – Form Data File
(ACAGetTransmitterBulkRequestService.wsdl)
The following sample XML includes the Form Data File elements required for a SOAP request message sent
by a transmitter to send a Form 1094/1095-B transmission to IRS. The root element for the Form 1094/1095-B
Form Data File XML Schema is found in IRS- Form10941095BTransmitterUpstreamMessage.xsd file located in
the MSG folder.
<?xml version=”1.0” encoding=”UTF-8”?> <n1:Form109495BTransmittalUpstream
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”
xmlns:n1=”urn:us:gov:treasury:irs:msg:form1094-1095Btransmitterupstreammessage”
xsi:schemaLocation=”urn:us:gov:treasury:irs:msg:form1094- 1095Btransmitterupstreammessage
IRS-Form1094-1095BTransmitterUpstreamMessage.xsd”>
<Form1094BUpstreamDetail recordType=”String” lineNum=”0”>
<SubmissionId> </SubmissionId>1
<OriginalUniqueSubmissionId>1094B-21- 00000001|1</OriginalUniqueSubmissionId>
<TestScenarioId>1-1</TestScenarioId>
<TaxYr>2021</TaxYr>
<BusinessName>
<BusinessNameLine1Txt>Business Name Line</BusinessNameLine1Txt>
<BusinessNameLine2Txt>Business Name Line 2</BusinessNameLine2Txt>
</BusinessName>
<BusinessNameControlTxt>BUSI</BusinessNameControlTxt>
<irs:TINRequestTypeCd>BUSINESS_TIN</irs:TINRequestTypeCd>
<irs:EmployerEIN>000000000</irs:EmployerEIN>
<ContactNameGrp>
<PersonFirstNm>First</PersonFirstNm>
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
<PersonMiddleNm>Middle</PersonMiddleNm>
<PersonLastNm>Last</PersonLastNm>
<SuffixNm>Suffix</SuffixNm>
</ContactNameGrp>
<ContactPhoneNum>0000000000</ContactPhoneNum>
<MailingAddressGrp>
<USAddressGrp>
<AddressLine1Txt>Address Line</AddressLine1Txt>
<AddressLine2Txt>Address Line 2</AddressLine2Txt>
<irs:CityNm>City</irs:CityNm>
<USStateCd>AL</USStateCd>
<irs:USZIPCd>22222</irs:USZIPCd>
<irs:USZIPExtensionCd>2222</irs:USZIPExtensionCd>
</USAddressGrp>
</MailingAddressGrp>
<Form1095BAttachedCnt> </Form1095BAttachedCnt>1
<Form1095BUpstreamDetail recordType=”String” lineNum=”0”>
<RecordId> </RecordId>1
<CorrectedInd> </CorrectedInd>1
<CorrectedRecordInfoGrp>
<CorrectedUniqueRecordId>1094B-20- 00000001|1|1</CorrectedUniqueRecordId>
<CorrectedRecordPayeeName>
<PersonFirstNm>First</PersonFirstNm>
<PersonMiddleNm>Middle</PersonMiddleNm>
<PersonLastNm>Last</PersonLastNm>
<SuffixNm>Suffix</SuffixNm>
</CorrectedRecordPayeeName>
<CorrectedRecordPayeeTIN>000000000</CorrectedRecordPayeeTIN>
</CorrectedRecordInfoGrp>
<TaxYr>2021</TaxYr>
<ResponsibleIndividualGrp>
<ResponsibleIndividualName>
<PersonFirstNm>First</PersonFirstNm>
<PersonMiddleNm>Middle</PersonMiddleNm>
<PersonLastNm>Last</PersonLastNm>
<SuffixNm>Suffix</SuffixNm>
</ResponsibleIndividualName>
<PersonNameControlTxt>LAST</PersonNameControlTxt>
<irs:TINRequestTypeCd>INDIVIDUAL_TIN</irs:TINRequestTypeCd>
<irs:SSN>000000000</irs:SSN>
<BirthDt>1957-08-13</BirthDt>
<MailingAddressGrp>
<USAddressGrp>
<AddressLine1Txt>Address Line</AddressLine1Txt>
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
<AddressLine2Txt>Address Line 2</AddressLine2Txt>
<irs:CityNm>City</irs:CityNm>
<USStateCd>AK</USStateCd>
<irs:USZIPCd>22222</irs:USZIPCd>
<irs:USZIPExtensionCd>2222</irs:USZIPExtensionCd>
</USAddressGrp>
</MailingAddressGrp>
<PolicyOriginCd> </PolicyOriginCd>A
</ResponsibleIndividualGrp>
<SponsoringEmployerInfoGrp>
<BusinessName>
<BusinessNameLine1Txt>Business Name Line</BusinessNameLine1Txt>
<BusinessNameLine2Txt>Business Name Line 2</BusinessNameLine2Txt>
</BusinessName>
<BusinessNameControlTxt>BUSI</BusinessNameControlTxt>
<irs:EIN>000000000</irs:EIN>
<irs:TINRequestTypeCd>BUSINESS_TIN</irs:TINRequestTypeCd>
<MailingAddressGrp>
<USAddressGrp>
<AddressLine1Txt>Address Line</AddressLine1Txt>
<AddressLine2Txt>Address Line2</AddressLine2Txt>
<irs:CityNm>City</irs:CityNm>
<USStateCd>AL</USStateCd>
<irs:USZIPCd>22222</irs:USZIPCd>
<irs:USZIPExtensionCd>2222</irs:USZIPExtensionCd>
</USAddressGrp>
</MailingAddressGrp>
</SponsoringEmployerInfoGrp>
<IssuerInfoGrp>
<BusinessName>
Line</BusinessNameLine1Txt> </BusinessNameLine2Txt>2
<BusinessNameLine1Txt>Business Name
<BusinessNameLine2Txt>Business Name Line
Line</AddressLine1Txt> </AddressLine2Txt>2
</BusinessName>
<BusinessNameControlTxt>BUSI</BusinessNameControlTxt>
<irs:TINRequestTypeCd>BUSINESS_TIN</irs:TINRequestTypeCd>
<irs:EIN>000000000</irs:EIN>
<ContactPhoneNum>0000000000</ContactPhoneNum>
<MailingAddressGrp>
<USAddressGrp>
<AddressLine1Txt>Address
<AddressLine2Txt>Address Line
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
<irs:CityNm>City</irs:CityNm>
<USStateCd>AL</USStateCd>
<irs:USZIPCd>22222</irs:USZIPCd>
<irs:USZIPExtensionCd>2222</irs:USZIPExtensionCd>
</USAddressGrp>
</MailingAddressGrp>
</IssuerInfoGrp>
<CoveredIndividualGrp>
<CoveredIndividualName>
<PersonFirstNm>First</PersonFirstNm>
<PersonMiddleNm>Middle</PersonMiddleNm>
<PersonLastNm>Last</PersonLastNm>
<SuffixNm>Suffix</SuffixNm>
</CoveredIndividualName>
<PersonNameControlTxt>LAST</PersonNameControlTxt>
<irs:TINRequestTypeCd>INDIVIDUAL_TIN</irs:TINRequestTypeCd>
<irs:SSN>000000000</irs:SSN>
<BirthDt>1957-08-13</BirthDt>
<CoveredIndividualAnnualInd> </CoveredIndividualAnnualInd>1
<CoveredIndividualMonthlyIndGrp>
<JanuaryInd> </JanuaryInd>1
<FebruaryInd> </FebruaryInd>1
<MarchInd> </MarchInd>1
<AprilInd> </AprilInd>1
<MayInd> </MayInd>1
<JuneInd> </JuneInd>1
<JulyInd> </JulyInd>1
<AugustInd> </AugustInd>1
<SeptemberInd> </SeptemberInd>1
<OctoberInd> </OctoberInd>1
<NovemberInd> </NovemberInd>1
<DecemberInd> </DecemberInd>1
</ CoveredIndividualMonthlyIndGrp>
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
8.1.3 | IRS-ACASubmitService SOAP Response Message (ACAGetTransmitterBulkRequestService.wsdl)
The following sample XML includes the Manifest Header elements required in the SOAP Response message
sent by IRS to the transmitter. The SOAP Response message is returned to the transmitter as part of the
synchronous session for sending transmissions to IRS. The root element for the SOAP Response message
XML Schema (applies to both Forms 1094/1095-B and Forms 1094/1095-C) is found in IRS-Form1094-
1095BCTransmitterRespMessage.xsd file located in the MSG folder.
<soap:Envelope xmlns:soap=”http://schemas.xmlsoap.org/soap/envelope/”>
<soap:Header>
<acaBusHeader:ACABusinessHeader
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:ns3=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurityutility-1.0.xsd”
xmlns:ns4=”http://www.w3.org/2000/09/xmldsig#”
xmlns:acaBusHeader=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns:ns6=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter”
xmlns:ns7=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext- 1.0.xsd”
xmlns:ns8=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
<UniqueTransmissionId>Ae2320b33-f329-1d4-a716-394655440000:SYS12:XXXXX::T
</UniqueTransmissionId>
<irs:Timestamp>2021-11-18T21:18:58Z</irs:Timestamp>
</acaBusHeader:ACABusinessHeader>
</soap:Header>
<soap:Body>
<acaBodyReq:ACABulkRequestTransmitterResponse
xmlns:irs=”urn:us:gov:treasury:irs:common”
xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”
xmlns:ns3=”http://docs.oasis- open.org/wss/2004/01/oasis-200401-wss- wssecurityutility-1.0.xsd”
xmlns:ns4=”http://www.w3.org/2000/09/xmldsig#”
xmlns:ns5=”urn:us:gov:treasury:irs:msg:acabusinessheader”
xmlns:acaBodyReq=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter”
xmlns:ns7=”http://docs.oasis-open.org/wss/2004/01/oasis-200401-wss-wssecurity-secext-1.0.xsd”
xmlns:ns8=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
<TransmissionStatusCd>Processing</TransmissionStatusCd>
<irs:ReceiptId>1094B- 21-00000000</irs:ReceiptId>
</acaBodyReq:ACABulkRequestTransmitterResponse>
</soap:Body>
</soap:Envelope>
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
8.1.4 | IRS-ACAAckngService SOAP Request Message (ACAGetTransmitterBulkRequestStatus.wsdl)
The following sample XML provided by IRS as a response to a status service request made by the transmitter.
The SOAP Response message is returned to the transmitter as part of the synchronous session. The root
element for the SOAP Response message XML Schema (applies to both Forms 1094/1095-B and Forms
1094/1095-C) is found in IRS- Form10941095BCResponseAckMessage.xsd file located in the MSG folder.
<?xml version="1.0" encoding="UTF-8"?>
<p:FormBCTransmittalAckResponse
xmlns:p="urn:us:gov:treasury:irs:msg:form10941095bcresponseackmessage"
xmlns:p1="urn:us:gov:treasury:irs:ext:aca:air:tyYY"
xmlns:p2="urn:us:gov:treasury:irs:common"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xsi:schemaLocation="urn:us:gov:treasury:irs:msg:form1094-1095bcresponseackmessage IRS-Form1094-
1095BCResponseAckMessage.xsd ">
<p1:ACATransmitterResponseAckGrp>
<p2:ReceiptId> ReceiptId</p2:ReceiptId>
<p1:TransmitterControlCd> XXXXX/p1:TransmitterControlCd>
</p1:ACATransmitterResponseAckGrp>
</p:FormBCTransmittalAckResponse>
8.1.5 | IRS-ACAAckngService SOAP Response Message – Manifest Header
(ACAGetTransmitterBulkRequestStatus.wsdl)
<p:TransmitterManifestResponse
xmlns:p="urn:us:gov:treasury:irs:msg:form10941095BCtransmitterrespmessage"
xmlns:p1="urn:us:gov:treasury:irs:ext:aca:air:tyYY"
xmlns:p2="urn:us:gov:treasury:irs:common"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xsi:schemaLocation="urn:us:gov:treasury:irs:msg:form1094-1095BCtransmitterrespmessage IRS-Form1094-
1095BCTransmitterRespMessage.xsd ">
<p1:ACATransmitterManifestRespDtl>
<p1:UniqueTransmitterId> UniqueTransmitterId</p1:UniqueTransmitterId>
<p1:TransmitterControlCd> XXXXX</p1:TransmitterControlCd>
<p1:ShipmentRecordNum>XXXXX00</p1:ShipmentRecordNum>
<p2:ReceiptId> ReceiptId</p2:ReceiptId>
<p1:FormTypeCd>1094/1095B</p1:FormTypeCd>
<p2:Timestamp>2021-11-31T12:00:00Z</p2:Timestamp>
<p2:SubmissionStatusCd>Accepted</p2:SubmissionStatusCd>
<p2:ErrorMessageDetail>
<p2:ErrorMessageCd> ErrorMessageCd</p2:ErrorMessageCd>
</p2:ErrorMessageDetail>
<p2:DocumentSystemFileNm>DocumentSystemFileNm </p2:DocumentSystemFileNm>
<p2:ChecksumAugmentationNum>ChecksumAugmentationNum<p2:ChecksumAugmentationNum>
<AttachmentByteSizeNum>14556</AttachmentByteSizeNum>
</p1:ACATransmitterManifestRespDtl>
</p:TransmitterManifestResponse>
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EXAMPLE ISS-A2A WEB SERVICE MESSAGES
8.1.6 | IRS- ACAAckngService SOAP Response Message – Error Data File
(ACAGetTransmitterBulkRequestStatus.wsdl)
The following sample XML includes the Error Data File elements that are sent by IRS to a transmitter to
provide error status detail. The root element for the Forms 1094/1095-B Error Data File XML Schema is found
in IRS-Form1094-1095BCTransmitterMessage.xsd file located in the MSG folder.
<?xml version="1.0" encoding="UTF-" standalone="yes"?>
<ns3:FormBCTransmitterSubmissionDtl
xmlns="urn:us:gov:treasury:irs:ext:aca:air:tyYY"
xmlns:ns2="urn:us:gov:treasury:irs:common" xmlns:ns3="urn:us:gov:treasury:irs:msg:form1094-
1095BCtransmittermessage">
<ACATransmitterSubmissionDetail>
<TransmitterErrorDetailGrp>
<SubmissionLevelStatusCd>Accepted with Errors
</SubmissionLevelStatusCd>
<UniqueSubmissionId>1094C-21-00000004|1</UniqueSubmissionId>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<UniqueRecordId>1094C-21-00000004|1|2</UniqueRecordId>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>1095C-041-02</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>If Form 1095C 'BirthDt' in 'CoveredIndividualGrp' has a value, then it must not
occur in the future (greater than current processing date)</ns2:ErrorMessageTxt>
<ns2:XpathContent>/Form109495CTransmittalUpstream/Form1094CUpstreamDetail/Form1095CUp streamDetail/
CoveredIndividualGrp[1]/BirthDt
</ns2:XpathContent>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>MANIFEST-013</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>The value in Manifest 'TotalPayeeCount' must equal the number of 1095s within the
submission </ns2:ErrorMessageTxt>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
<TransmitterErrorDetailGrp>
<UniqueRecordId>1094C-20-00000004|1|1</UniqueRecordId>
<ns2:ErrorMessageDetail>
<ns2:ErrorMessageCd>1095C-042-02</ns2:ErrorMessageCd>
<ns2:ErrorMessageTxt>If Form 1095C 'BirthDt' in 'CoveredIndividualGrp' has a value, then it must not be earlier
than Tax Year minus 120 years</ns2:ErrorMessageTxt>
<ns2:XpathContent>/Form109495CTransmittalUpstream/Form1094CUpstreamDetail/Form1095CUp streamDetail/
CoveredIndividualGrp[1]/BirthDt
</ns2:XpathContent>
</ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>
</ACATransmitterSubmissionDetail>
</ns3:FormBCTransmitterSubmissionDtl>
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Section 9 General Philosophy on Data
Elements in XML Schemas
In general, most data elements in the schemas for each form, schedule, and supporting document have
been declared optional. Most of the required elements are in the schema for the SOAP message header. The
schema for the SOAP message header contains identifying information about the entity filing the return, the
officer responsible for the data in the return, the preparer, and the preparing firm. Hence there are very few
data elements that are not required.
This philosophy of keeping most data elements optional in the schemas is consistent with the way paper
returns are filed, i.e., the taxpayer and return preparer have the responsibility to provide information as
specified by IRS forms, instructions, and regulations.
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Section 10 Validating a Transmission against
XML Schema
10.1 | Structure of Transmission
Following is a high-level content model of a transmission XML:
Transmission
SOAP Envelope
SOAP Header
ACA Business Header
ACA Security Header
WSSESecurity Header Manifest Header
SOAP Body
Form Data File (MTOM Attachment)
See Section 12.1 for a description of the Processing Assertions, associated error codes and actions relevant
to errors detected in IRS Portal that result in a rejection of the message. In these cases, AIR does not receive
the transmission for processing and thus IRS does not have a record of the transmission. The Transmitter
must fix the problem that resulted in the error condition and retransmit the transmission exactly as intended
(i.e., Original records, Correction records, or Replacement transmission).
10.2 | Validation of Transmission
Validation of Transmission requires that the transmission, which is an XML document, complies with latest
published XML schema, schema versioning rules, encoding scheme, etc. This section covers important
aspects of transmission validation rules.
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). AIR does
not support any other encoding scheme (for example, UTF-16 and UTF-32).
Schema versions are baselined as major or minor releases. A major release is not backward compatible. That
is to say, that XML documents developed against an older release of the XML Schema will not validate against
the updated release of the XML Schema. A release of the XML Schema is considered major if it introduces
mandatory (required) structural changes (e.g., an “optional” XML element is changed to “required” or new
“required” elements are introduced).
Whereas a minor release of the XML Schema is backward compatible in that no mandatory structural changes
are introduced (e.g., a “required” XML element is changed to “optional” or new “optional” XML elements are
introduced).
Transmissions will be validated against the applicable major version, including all minor releases pertaining to
the major version, of an XML Schema against which the XML document was generated.
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VALIDATING A TRANSMISSION AGAINST XML SCHEMA
Below are some XML resources regarding XML Schemas and software tools and parsers. (These resources
are provided for information only—IRS is not endorsing any product.)
■ W3C XML Home Page: http://www.w3.org/XML/
■ W3C XML Schema Home Page: http://www.w3.org/XML/Schema
■ XML Spy: http://www.xmlspy.com/
■ Apache Xerces parser toolkit: http://xml.apache.org/
Note: You may choose any third-party parser toolkit or use your own.
10.3 | Validating the Transmission Envelope Including Contents
The transmission file is a MIME (Multipurpose Internet Mail Extensions) multi-part document that conforms
to the “SOAP 1.1 with attachments” standard. It consists of two parts: the SOAP envelope and the SOAP
attachment. The SOAP envelope maintains transmission level information, and the SOAP attachment contains
the returns. MIME boundaries separate the two parts in the multi-part document.
The SOAP envelope consists of a SOAP header and a SOAP body. The SOAP header, also referred to as the
transmission header in AIR, contains information about the transmitter and the transmission. The SOAP body,
also referred to as the transmission manifest, contains a list of all returns included in the SOAP attachment.
The following example illustrates MIME boundaries between the SOAP header, SOAP body, and SOAP
attachment.
POST https://hostname/airp/aca/a2a/1095BC_Transmission_AATS2016 HTTP/1.1
Content-Encoding: gzip
Accept-Encoding: gzip,deflate
Content-Type: multipart/related; type="application/xop+xml"; start-
="<rootpart>"; start-info="text/xml"; boundary="-----
=_Part_5_195420953.1451508837622"
SOAPAction: "BulkRequestTransmitter" MIME-
Version: 1.0
Host: hostname Connection: Keep-
Alive
------=_Part_5_195420953.1451508837622
Content-Type: application/xop+xml; charset=UTF-8; t
ype="text/xml" Content-Transfer-Encoding: 8bit
Content-ID: <rootpart>
<soap:Envelope>
<soap:Header>
...
</soap:Header>
<soap:Body>
<urn4:ACABulkRequestTransmitter version="1.0">
<urn1:BulkExchangeFile><inc:Include href="cid:1095BCTransBaseAttachment.xml"
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VALIDATING A TRANSMISSION AGAINST XML SCHEMA
xmlns:inc="http://www.w3.org/2004/08/xop/include"/></urn1:BulkExchangeFile>
</urn4:ACABulkRequestTransmitter>
</soap:Body>
</soap:Envelope>
------=_Part_5_195420953.1451508837622
Content-Type: text/xml; charset=us-ascii Content-Transfer- Encoding: 7bit
Content-ID: <1095BCTransBaseAttachment.xml>
Content-Disposition: attachment; name="1095BCTransBaseAttachment.xml"
<n1:Form109495BTransmittalUpstream>. </n1:Form109495BTransmittalUpstream>
Validation of the SOAP envelope (a.k.a., transmission envelope) including its contents consist of the following
steps.
1. Validate the SOAP envelope XML instance against the SOAP schema, SOAP.xsd . The standard SOAP schema
has been used without modification: http://schemas.xmlsoap.org/soap/envelope/.
2. Validate SOAP header against schema. SOAP header consists of two elements:
- ACABusinessHeader - ACABatchManifestDetail
ACABusinessHeader and ACABatchManifestDetail are defined in IRS CAC.xsd file.
3. Validate SOAP body against schema. SOAP body consists of one element:
- BulkRequestTransmitter
• The structure of the transmission file is checked for conformance to MIME standard, and the structure of the
return data is checked to ensure that it conforms to the XML Schemas published by IRS.
• The return data is validated against IRS databases and checked for conformance to business rules published by
IRS.
10.4 | How Errors are Reported
When either structural violations are discovered, or the data fails one or more business rules, errors
are generated and reported to the transmitter in an Error Data File when the transmitter requests the
Acknowledgement for the transmission.
The headers in the transmission file are validated to ensure that their values (and their parameter values, if
any) are set correctly. The content of the transmission envelope is validated to ensure that it is structurally
correct (XML Schema validation per SOAP1.1) and each reference in the transmission manifest is found in the
transmission file. If the transmission file structure fails XML Schema validation or violates certain fatal manifest
rules published by IRS, the entire transmission is rejected. The returns included within the transmission file are
NOT checked for errors in this case.
If the transmission file structure conforms to IRS manifest and manifest business rules, then each return in the
transmission file is validated to make sure that the data is structurally correct and conforms to the published
business rules. Structural correctness means that the data conforms to the published XML Schemas. For
example, all required elements are present, and they conform to their established cardinality. Conforming to
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VALIDATING A TRANSMISSION AGAINST XML SCHEMA
business rules means that the relationships among the data elements hold as stated in the published business
rules. When structural violations are discovered, or the data fails one or more business rules, errors are
generated, persisted within AIR and reported to the transmitter in an Error Data File. AIR, performs two types
of validations against a transmission:
• Structural Validation – Conformance of XML data against the published schemas
• Business Rule Validation – Conformance of data to the established relationships among data
elements
As stated above, when a structural violation is discovered in the transmission file, the transmission is
rejected. For example, if the ID of the transmitter (e. g., TCC) is not included in the transmission header, the
transmission is rejected, and the content of the attached Form Data File is not examined.
On the other hand, when a structural violation (conformance of XML data against published schema i.e. not
well-formed or missing required elements) is discovered in a return, the entire transmission or submission will
be rejected with AIRSH100 error code. When the data violates a business rule that checks data against an IRS
database (e.g., the UTID or TCC provided is not listed in IRS database) or when the data violates a business
rule that checks for data consistency, then the return is “Accepted with Errors” or “Rejected” and errors are
reported back to the transmitter in Error Data File. Errors reported to the transmitter needs to be corrected and
resubmitted to IRS.
■ 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.
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| VALIDATING A TRANSMISSION AGAINST XML SCHEMA Section Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 122 11 |
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Section 11 Reporting Business Rule Validation
Errors
AIR will process health coverage data received via Issuer Information Returns (Forms 1094-B, Transmittal
of Health Coverage Information Returns and 1095-B, Health Coverage) and Employer Information Returns
(Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
and 1095-C, Employer-Provided Health Insurance Offer and Coverage). AIR will ensure that all data is
processed according to approved requirements and validated according to IRS business rules. The business
rules are applied in order to validate the received data and perform error analysis.
11.1 | Overview
The structure and content of the transmission file and each included Information Return is validated to ensure
it conforms to the published structure and rules established by IRS. Structural validation includes validating
a transmission against a schema which was covered in the previous section. Data validation of information
returns includes validating a transmission against IRS business rules.
Sets of business rules specify the validation rules for Forms 1094/1095-B and Forms 1094/1095-C Information
Returns. The business rules are tailored to accommodate unique data elements/schema items, various
potential error conditions and other particulars of the ACA Information Returns.
11.2 | Data Validation and Error Reporting
IRS business rules specify the potential error conditions for each Information Return element and indicate
if the error is reported (via error statement and/or code) to the transmitter. It must be noted that “faults”
(described in the next section) differ from validation errors – a fault is an issue during transmission whereas a
validation error is the result of business rules processing.
When data elements fail business rules, errors are generated and reported to the transmitter via a status
request. Structural/Schema errors result in the transmission being rejected. Information Return Business Rule
validation will result in the errors being reported to the transmitter (when requested). Rejections could occur at
the submission/transmittal level (Form 1094 with associated Forms 1095) depending on the error condition.
Transmitters should not include optional XML elements if they do not have data for the elements.
11.2.1 | Processing Status
When a transmitter requests the Acknowledgement for their transmission, IRS returns one of the following
statuses:
Accepted
Accepted with Errors
Partially Accepted
Rejected
Processing
Not Found
In addition, any errors that were found when the transmission was processed are provided in the Error Data
File. Table 12-1 discusses the error codes and their respective descriptions.
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REPORTING BUSINESS RULE VALIDATION ERRORS
11.2.2 | Error and Business Rule Library
The AIR Error Code Library contains the error codes and descriptions that may be returned to the transmitter
and is aligned with the XML Schema and the ACA AIR Business Rules for each major and minor release
TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022, and TY2023
Example: The AIR TY2015 Business Rules can be found on the following irs.gov web site: AIR TY2015
Business Rules (See Business Rules Version PDF and CSV Formats).
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| REPORTING BUSINESS RULE VALIDATION ERRORS Section Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 125 12 |
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Section 12 SOAP Fault Response Messages
Instead of a response SOAP message, IRS may send a SOAP fault message to the transmitter if request
SOAP message has a fatal error. This section describes conditions that will result in SOAP fault.
1. When the transmission through the UI or A2A transmission channel is rejected in IRS portal, there are
indications that there is an error in the message pertaining to things like the SOAP envelope (Headers
or Body), certain rules pertaining to the SOAP message have not been followed (such as the Form
Data File exceeds the 100 MB file size constraint), the WS-Security elements are incorrect, potential
XML threats have been detected either in the message or the MTOM attachment, and other possible
problems.
2. A triggered SOAP fault, with a description, will be displayed on the page as applicable. The blue
Download button, normally used to retrieve the error data file for the UI channel user, will not be
available in this situation.
12.1 | ISS-Portal Error Codes and Messages
The error codes and messages included in Table 12-1 provide information that would be returned from IRS to
the Transmitter in the event a transmission is rejected before it can be transmitted to AIR. These error codes
are specifically prefixed with “TPE” to identify that the transmission was rejected before it got to AIR.
In the event a Transmitter receives one of the fault codes included in the following table, they must address
the cause of the rejection and resubmit the transmission.
Table 12-1: Portal Error Codes (Fault Codes) for Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021,
2022, and 2023
Service
Fault Code Reason Channel ISS Fault Message
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.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system detected invalid or
outdated XML namespaces in your
message. Please review the XML
standards outlined in Section 3 of
Publication 5258, AIR Submission
Composition and Reference Guide,
located at https://www.irs.gov/e-
file-providers/air/affordable-care-
act-information-returns-schemas,
Invalid/Incorrect A2A
TPE1101 Request correct any issues, and try again.
Namespace UI
[TPE1101] Our system detected
invalid or outdated XML namespaces
in the Manifest file. Please review the
XML standards outlined in Section 3
of Publication 5258, AIR Submission
Composition and Reference Guide,
correct any issues on the Manifest file,
and try again.
The requested service is not available
at this time. Please resubmit during
Service Window A2A
TPE1102 Request normal 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
outlined in Section 5. Correct any
Request is not A2A issues and try again.
TPE1104 Request
compliant UI
We are experiencing a technical issue
[Error Code 6064]. Please try your
request again later. We apologize for
the inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
The message was not formatted
properly and/or cannot be interpreted.
Please review the XML standards
A2A
outlined in Section 3 (fore.g. Incorrect
namespace in the Manifest elements).
Correct any issues and try again.
XML is not well
TPE1105 Request [TPE1105] Our system has detected
formed
a potential threat in the Manifest file
you are attempting to transmit, and it
cannot be transmitted. This may be
UI
due to malformed XML. Please review
the XML standards outlined in Section
3. Correct any issues on the Manifest
file and try again.
The message did not match our
current WSDL and/or schema. Please
see the FaultDetails information
below for the particular element(s) our
system has detected a potential issue
with. Please review the WSDLs and
published schemas located at https://
A2A
www.irs.gov/e-file-providers/air/
affordable-care-act-information-
returns-schemas, correct any
issues, and try again. Note: Invalid
schema pattern or leading and trailing
SOAP message
spaces are not allowed, will result into
TPE1106 Request does not conform
TPE1106 error.
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): <Element1>, <Element2>,
UI <Element3>, and others. Please
review the published schemas located
here https://www.irs.gov/e-file-
providers/air/affordable-care-act-
information-returns-schemas,
correct any issues and try again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Request message exceeds the
maximum size limit. Please review the
A2A XML file standards outlined in Section
3. Correct any issues with the request
Message exceeds and try again.
TPE1107 Request maximum size
limit of 100MB [TPE1107] The Form file exceeds the
100MB size limit. Please review the
UI XML file standards outlined in Section
3. Correct any issues with the request
and try again.
Our system has detected a potential
threat in the transmission and it cannot
A2A be transmitted. Please review the
XML standards outlined in Section 3.
Correct any issues and try again.
Potential security
TPE1108 Request
threat [TPE1108] Our system has detected a
potential threat in the Manifest file and
it cannot be transmitted. Please review
UI
the XML standards outlined in Section
3. Correct any issues on the Manifest
file and try again.
[TPE1109] Our system has detected a
potential threat in the Manifest file and
it cannot be transmitted. Please review
UI
the XML standards outlined in Section
3. Correct any issues on the Manifest
Potential security file and try again.
TPE1109 Request
threat
Our system has detected a potential
threat in the transmission and it cannot
A2A be transmitted. Please review the
XML standards outlined in Section 3.
Correct any issues and try again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system has detected a potential
threat in the transmission and it cannot
A2A be transmitted. Please review the
XML standards outlined in Section 3.
Correct any issues and try again.
Potential security
TPE1110 Request
threat [TPE1110] Our system has detected a
potential threat in the Manifest file and
it cannot be transmitted. Please review
UI
the XML standards outlined in Section
3. Correct any issues on the Manifest
file and try again.
The request message must be sent
using HTTP compression (RFC 1952 -
HTTP A2A GZIP). Please review the transmission
TPE1112 Request Compression instructions outlined in Section 5.
Failure Correct any issues and try again.
UI *Error not applicable to ISS-UI
The request message must be
MTOM encoded. Please review the
A2A transmission instructions outlined in
Message not
TPE1114 Request Section 5. Correct any issues and try
MTOM encoded
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
A2A *Error not applicable to ISS-A2A
[TPE1118] Our system has detected
Manifest file
UTF-8 BOM encoding in the Manifest
TPE1118 Request UF8BOM
file and cannot be interpreted. Please
Encoded UI
review the XML standards outlined in
Section 10. Correct any issues and try
again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system identified an issue with the
WS-Security Header in your message.
Please review the WS-Security
instructions outlined in Section 5 of
Invalid WS Publication 5258, AIR Submission
A2A
Security Signature Composition and Reference Guide,
TPE1122 Request
(Keystore, located at https://www.irs.gov/e-
Password) file-providers/air/affordable-care-
act-information-returns-schemas,
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 instructions outlined
in Section 5 of Publication 5258,
Invalid Digital A2A AIR Submission Composition and
TPE1123 Request Signature (Signed Reference Guide, located at https://
Parts) www.irs.gov/e-file-providers/air/
affordable-care-act-information-
returns-schemas, correct any
issues, and try again.
UI *Error not applicable to ISS-UI
We are experiencing a technical
issue. Please try your request
A2A
again later. We apologize for the
Internal inconvenience.
TPE1126 Request Authentication
Failure We are experiencing a technical
issue [Error Code 6064]. Please
UI
try your request again later. We
apologize for the inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Message not formatted properly and
A2A is missing HTTP credentials. Please
check message and try again.
Missing
TPE1127 Request credentials in
We are experiencing a technical
HTTP request
issue [Error Code 6064]. Please
UI
try your request again later. We
apologize for the inconvenience.
We were unable to authenticate
your credentials. Please review the
A2A information about digital certificates
included in Section 5. Ensure that the
Authentication credentials are valid and try again.
TPE1128 Request
Failure
We are experiencing a technical
issue [Error Code 6064]. Please
UI
try your request again later. We
apologize for the inconvenience.
We were unable to authorize your
credentials. Please review the
A2A information about digital certificates
included in Section 5. Ensure that the
Authorization credentials are valid and try again.
TPE1129 Request
Failure
We are experiencing a technical
issue [Error Code 6064]. Please
UI
try your request again later. We
apologize for the inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
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
A2A
'T' is used for AATS transmissions
and the Test File Code value of 'P' is
used for transmissions intended for
IRS compliance processing.
Request contains
TPE1130 Request Invalid Test File
[TPE1130] Our system has detected
Code value
an error with the Test File Code of
your Manifest file. Please check the
file and try again. Please note that
UI the Test 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 Section 5 of Publication
5258, AIR Submission Composition
A2A
and Reference Guide, located
at https://www.irs.gov/e-file-
Request providers/air/affordable-care-act-
message UTID is information-returns-schemas,
TPE1131 Request
either missing or correct any issues, and try again.
invalid
[TPE1131] Our system has
detected an error with the Unique
Transmission ID of your Manifest
UI file. Please review the UTID format
outlined in Section 5. Correct any
issues on the Manifest file and try
again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system detected
an error while validating
“ChecksumAugmentationNum”
value in your transmission against
the calculated value of the form
data file attachment. Please review
Publication 5258, Section 3.4.3,
A2A
Computing Checksum, linked to
the AIR Program page on IRS.
gov, https://www.irs.gov/e-file-
providers/air/affordable-care-act-
information-returns-schemas,
TPE1132 Request
correct the checksum value and
retransmit.
[TPE1132] Our system detected
an error while validating the
“ChecksumAugmentationNum”
value in your manifest file against
UI the calculated value of the form
data file. Please review Publication
5258, 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. For more information,
please review the UserId guidelines
Unable to extract A2A
outlined in Section 5. of Publication
TPE1133 Request UserId from
5258, AIR Submission Composition
Manifest
and Reference Guide, located
at https://www.irs.gov/e-file-
providers/air/affordable-care-act-
information-returns-schemas,
correct any issues, and try again.
UI *Error not applicable to ISS-UI
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
A2A *Error not applicable to A2A
Unauthorize d
TPE1134 Request
request
UI 403 Static Error Page
A2A *Error not applicable to A2A
Unauthorized [TPE1135] Our system has detected
TPE1135 Request
request an issue with your request. Please
UI
return to the homepage and try
again.
A2A *Error not applicable to A2A
[TPE1136] Our system has detected
TPE1136 Request
an issue with your request. Please
UI
return to the homepage and try
again.
A2A *Error not applicable to A2A
Unauthorized [TPE1137] Our system has detected
TPE1137 Request
request an issue with your request. Please
UI
return to the homepage and try
again.
A2A *Error not applicable to A2A
Unauthorized [TPE1138] Our system has detected
TPE1138 Request
request an issue with your request. Please
UI
return to the homepage and try
again.
[TPE1139] Our system has detected
an issue with the transmission's
Unable to A2A
certificate. Please check the request
TPE1139 Request process provided
and try again.
certificate
UI *Error not applicable to ISS-UI
A2A *Error not applicable to A2A
[TPE1141] Oursystem has detected
TPE1141 Request Invalid request
an issue with your request. Please
UI
return to the homepage and try
again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
The attachment was not formatted
properly and/or cannot be
A2A interpreted. Please review the XML
standards outlined in Section 3.
Correct any issues and try again.
Attachment is
TPE1201 Request [TPE1201] Our system has detected
malformed
a potential threat in the Form file and
it cannot be transmitted. This may
UI be due to malformed XML. Please
review the XML standards outlined in
Section 3. Correct any issues on the
Form file and try again.
Our system has detected a potential
threat in the request message
A2A attachment. Please review the XML
standards outlined in Section 3.
Correct any issues and try again.
Potential
TPE1203 Request security threat in
[TPE1203] Our system has detected
attachment
a potential threat in the Form file
and it cannot be transmitted. Please
UI
review the XML standards outlined in
Section 3. Correct any issues on the
Form file and try again.
Our system has detected a potential
threat in the request message
A2A attachment. Please review the XML
standards outlined in Section 3.
Correct any issues and try again.
Potential
TPE1204 Request security threat in
[TPE1204] Our system has detected
attachment
a potential threat in the Form file
and it cannot be transmitted. Please
UI
review the XML standards outlined in
Section 3. Correct any issues on the
Form file and try again.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system has detected a potential
threat in the request message
A2A attachment. Please review the XML
standards outlined in Section 3.
Correct any issues and try again.
Potential
TPE1205 Request security threat in
[TPE1205] Our system has detected
attachment
a potential threat in the Form file
and it cannot be transmitted. Please
UI
review the XML standards outlined in
Section 3. Correct any issues on the
Form file and try again.
The request message contains more
than one attachment. Please review
A2A the transmission instructions outlined
Extra
TPE1206 Request in Section 5 and resubmit with only
attachment(s)
one attachment.
UI *Error not applicable to ISS-UI
The request message is missing
an attachment. Please review the
A2A transmission instructions outlined in
Section 5. Add an attachment to the
Missing request and resubmit.
TPE1207 Request
attachment(s)
We are experiencing a technical
issue [Error Code 6064]. Please
UI
try your request again later. We
apologize for the inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Our system has detected UTF-8
BOM encoding in the Form file
and cannot be interpreted. Please
A2A
review the XML standards outlined in
Section 10. Correct any issues and
Failure
try again.
UTF8-BOM
TPE1208 Request
Encoded in
[TPE1208] Our system has detected
Attachment
UTF-8 BOM encoding in the Form
file and cannot be interpreted. Please
UI
review the XML standards outlined
in Section 10. Correct any issues on
the Form file and try again.
Unable to deliver response message
A2A
Consumer is to service consumer.
TPE2001 Response
unreachable
UI *Error not applicable to ISS-UI
Parse Receipt ID from Response
A2A
message using XPath.
Unable to parse
Receipt ID from We are experiencing a technical
TPE2111 Response
Receipt message issue with the receipt [Error Code
using xPath UI 6064]. Please try your request
again later. We apologize for the
inconvenience.
Parse Timestamp from Response
A2A
Message using XPath.
Unable to parse
timestamp from We are experiencing a technical
TPE2112 Response
Receipt message issue with the receipt [Error Code
using xPath UI 6064]. Please try your request
again later. We apologize for the
inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
Parse UTID from Response Message
A2A
using XPath.
Unable to parse
UTID from We are experiencing a technical
TPE2113 Response
Receipt message issue with the receipt [Error Code
using xPath UI 6064]. 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 We are experiencing a technical
TPE2114 Response
Receipt message issue with the receipt [Error Code
using xPath UI 6064]. 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
We are experiencing a technical
TPE2115 Response from Receipt
issue with the receipt [Error Code
message using
UI 6064]. Please try your request
xPath
again later. We apologize for the
inconvenience.
We are experiencing a technical
issue. Please try your request
A2A
again later. We apologize for the
There is an inconvenience.
excess number
TPE2201 Response
of attachments in We are experiencing a technical
the response issue with the receipt [Error Code
UI 6064]. Please try your request
again later. We apologize for the
inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Service
Fault Code Reason Channel ISS Fault Message
Leg
We are experiencing a technical
issue. Please try your request
A2A
again later. We apologize for the
The attachment
inconvenience.
in the response
TPE2202 Response exceeded
We are experiencing a technical
maximum size
issue with the receipt [Error Code
limit
UI 6064]. Please try your request
again later. We apologize for the
inconvenience.
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SOAP FAULT RESPONSE MESSAGES
Section
Appendix A
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 141
13
|
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Section 13 Appendix A - Acronyms and
Abbreviations
Accepted Acronym/Abbreviation Term Name
A2A Application to Application
ACA Affordable Care Act
ACK Acknowledgment
AIR ACA Information Returns
CR Change Request
EIN Employer Identification Number
ELC Enterprise Life Cycle
IEP Integrated Enterprise Portal
MTOM Message Transmission Optimization Mechanism
SOAP Simple Object Access Protocol
SOA Services Oriented Architecture
TIN Taxpayer Identification number
UI User Interface
UTID Unique Transmission Identifier
IRS Internal Revenue Service
XML Extensible Markup Language
SQL Structured Query Language
MIME Multipurpose Internet Mail Extensions
Guide for ACA Information Returns Submission Composition and Reference Guide 142
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APPENDIX A - ACRONYMS AND ABBREVIATIONS
Section
Appendix B
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 143
14
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Section 14 Appendix B - 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 at 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?
AIR will accept Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023 for Processing
Year 2024 Forms 1094/1095-B and Forms 1094/1095-C.
Transmitter should use Manifest schema from tax year (TY2023) schema package to generate
TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, TY2021, TY2022, and TY 2023 Manifest file
Example: <PaymentYr>2015</PaymentYr> Manifest will be checked and validated against
TY2023 manifest schema and business rules
■ Have you ensured that required 1094/1095 B/Cs Form file data elements are present per Schema?
Transmitters should use latest TY2022 schema version to generate Forms 1094/1095-B or Forms
1094/1095-C Form Data (payload) for TY2022 returns
Guide for ACA Information Returns Submission Composition and Reference Guide 144
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APPENDIX B - AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
For prior year returns TY2015, TY2016, TY2017, TY2018, TY2019, TY2020, and TY2021 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 TY2015 schemas to generate Forms 1094/1095-B or Forms 1094/1095-C
Form Data (payload) for TY2015 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 5358
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)?1
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)
Is your file attachment SOAP Message Transmission Optimization Mechanism (MTOM) encoded?
1IRS 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 145
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APPENDIX B - AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
Have you downloaded the latest versions of Simple Object Access Protocol (SOAP)?
■ To avoid “TPE1122 Invalid WS security header,” Have you ensured all Security Header elements are
present per Schema and CRG? (See Publication 5258 section: 5.3.1.4 - SOAP Header Examples
showing Security Header and related elements)
Have you digitally signed your Transmission for all Message Types?
● Timestamp
● ACABusinessHeader
● Haveyoufollowedtheformatfortimestamp? E.g., Addedcolons (:) tothe timestampandremovedthe
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/2001/10/
xml-exc-c14n#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)
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?
● TY2023 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)
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APPENDIX B - AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
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)?2
■ 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 5.4.1Message
Attachment File Format)
■ Have you included your ASID in the UserId element within the ACASecurityHeader? (See Publication
5258 section 5.3.1.4)
3. 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
confirmation and update of the TCC and/or Form Status? (Telephone Number 1-866-937-4130)
■ 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?
4. Transmitting to IRS – Production Environment
■ Have you passed the AATS A2A Communications Test?
■ 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?
2See previous footnote.
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APPENDIX B - AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
● 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 v1.2 or greater in accordance
with Federal Information Processing Standards (FIPS) Publication 140-3. Compliant cryptography will be used
for strong and secure communication between Transmitters and IRS.
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APPENDIX B - AIR TRANSMISSION CHECkLIST (A2A) FOR TY2023
Section
Appendix C
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15
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Section 15 Appendix C - IR Transmission
Checklist (UI) 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 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 Business Header data elements are present per the Schema?
■ Have you ensured that required Manifest data elements are present per Schema? Forms
■ 1094/1095-B and Forms 1094/1095-C: Manifest element:
AIR will accept Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, and 2023 for
Processing Year 2024 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
manifest schema and business rules
3. Transmitters sending returns through UI Channel (AATS and Production):
■ AIR will accept Tax Years 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 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, TY2021, TY2022 and TY2023 use
the latest year schema for that tax year.
Example: Transmitters should use latest TY2023 schema version to generate Forms 1094/1095-B or
Forms 1094/1095-C Form Data (payload) for TY2019 return
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APPENDIX C - IR TRANSMISSION CHECkLIST (UI) FOR TY2023
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?1
■ 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.
■ Are your Transmission Form file and Manifest file encoded as UTF-8 without the Byte Order Mark (BOM)?
■ 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
1 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 C - IR TRANSMISSION CHECkLIST (UI) FOR TY2023
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
confirmation and update of the TCC and/or Form Status? (Telephone Number 1-866-937-4130)
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 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?
● 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 reviewedthe 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?
1 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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