PDF document
- 1 -
Test Package for  

Electronic Filers of 

Affordable Care Act (ACA) 

Information Returns (AIR) 

PROCESSING YEAR 2024 

PUBLICATION 5164

Publication 5164 (Rev. 10-2023)  Catalog Number 66799C  Department of the Treasury  Internal Revenue Service  www.irs.gov



- 2 -
Table of Contents

Section 1. Introduction                  1                    Section 4.                                       
                                                              Communication Test for Transmitters        7
1.1 Background ............................1

1.2 References ............................1
                                                              Section 5.  
1.3 Forms Covered by the Test Package .......1                Testing Guidelines for Software Developers 8

                                                              5.1 Steps for Passing AATS ..................8

Section 2.                                                    5.1.1 TIN Ranges and Name Controls .........9
ACA Assurance Testing System Overview    2
                                                              5.2 Scenarios  ............................10
2.1 Who Must Test?  ........................2
                                                              5.2.1 Correction Scenario ..................12
2.2 What Is Tested?  ........................2
                                                              5.3 Formatting the Entities  .................13
2.3 When to Test? ..........................3
                                                              5.4 Signature Requirements  ................13
2.4 Why Is Testing Required?  ................3

                                                              Section 6. Appendix A: Acronyms List       14
Section 3.                                                    
ACA Assurance Testing Transmissions      4
                                                              Section 7. XML Resources                   16
3.1 Overview of AATS Customer Experience ....4

3.2 Transmission Channels ..................5

3.3 Validating Manifest Elements in Test 
Transmissions .............................5

3.4 Receipt ID .............................6

3.5 Acknowledgement Files. . . . . . . . . . . . . . . . . .6

List of Figures                                               List of Tables
Figure 5-1: Rendered PDF of Test                              Table 3-1: AATS Acknowledgement Status, Response 
Scenario Example .............................11              and Action  ....................................5
Figure 5-2: XML Schema Example ................12             Table 5-1: Valid EIN Ranges and Name Controls .....9
Figure 5-3: Formatting Example ..................13           Table 5-2: Valid SSN Ranges and Name Controls  ...10
                                                              Table 5-3: Scenarios ...........................11



- 3 -
                                                                                                INTRoDuCTIoN

Section 1.                Introduction

Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR) 
Processing Year 2024 contains general and program specific testing information for use with ACA Assurance 
Testing System (AATS). AATS refers to both the process and the system used to test software and electronic 
transmissions prior to accepting forms into the Production AIR System. Software Developers must pass IRS 
AATS scenarios for the forms and tax year that the software package will support. See Note in   Section 2.1, 
Who must Test? Transmitters and Issuers must pass a one-time communication test for the forms they will file.

Note: The term, Transmitters, collectively refers to both Issuers and Transmitters throughout this 
document. Please note that all references to Transmitters include Issuers.

AATS scenarios are available on the IRS.gov Affordable Care Act Assurance Testing System (AATS) 
Information page.

1.1 Background
In March 2010, Congress proposed two pieces of legislation, later enacted into law—the Health Care and 
Education Reconciliation Act of 2010 (HCERA) and the Patient Protection and Affordable Care Act (PPACA). 
References to the Affordable Care Act (ACA) collectively include the HCERA and PPACA. As part of this law, 
insurers and certain employers must file information returns with the Internal Revenue Service (IRS). The IRS 
receives and processes these information returns.

                                                                                                                1
1.2 References
The following guides/documents provide additional guidance for electronic filing through AIR:
Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for 
    Software Developers and Transmitters
Publication 5308, Automated Enrollment for ACA Providers, “The External Guide”
Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and 
    Reference Guide
Some of the AIR web page references available on IRS.gov are:
Affordable Care Act Information Returns (AIR) Program
Affordable Care Act Information Returns Schemas and Business Rules
Affordable Care Act Assurance Testing System (AATS) Information Returns

1.3 Forms Covered by the Test Package
The following forms are the information returns conducive to electronic filing through the AIR system for Tax 
Year (TY) 2023:
Form 1094-B, Transmittal of Health Coverage InformationReturns
Form 1095-B, HealthCoverage
Forms 1094/1095-B contain data on parties covered by insurance companies and self-insured employers. 
Forms 1094/1095-C contain information about the insurance coverage offered by Applicable Large 
Employers (ALEs) to employees. Form 1094-C can come in as a standalone form only if it is an Authoritative 
Transmittal needing correction.
Form 1094-C, Transmittal of Employer-Provided Health Insurance offer and Coverage Information Returns
Form 1095-C, Employer-Provided Health Insurance offer and Coverage

Senstive but Unclassified                                        Publication 5164   |   Internal Revenue Service



- 4 -
                                                              ACA ASSuRANCE TESTINg SYSTEM ovERvIEw

Section 2.                ACA Assurance Testing System Overview

This section describes the general process for completing the AATS test phase in preparation for electronic 
filing of ACA Information Returns:
Schema and Business Rules are validated during AATS testing
AATS environment does not support stress or load testing
Response times in AATS do not mirror expected response times in Production
Live taxpayer data cannot be submitted for AATS testing
Taxpayer Identification Numbers (TINs) will be validated against a mock database of TINs and Name 
    Controls, see Section 5.1.1, TIN Ranges and Name Controls of this publication
Test submissions will not be processed through IRS downstream systems
For more information on testing schedules and Known Issues and Solutions, see the AATS Information 
Returns Tax Year 2023/Processing Year 2024 page on www.IRS.gov.
For instructions regarding testing, refer to Section 5, Testing Guidelines for Software Developers.

2.1 Who Must Test?
who must test:
Transmitters: A third-party sending ACA Information Returns directly to IRS on behalf of any business or a 
business filing their own. A business filing their own return may have the Issuer role in the ACA Application 
for TCC. Transmitters are required to complete communication testing only for the first year they will transmit         2
information returns to the IRS.
Software Developers (SWD): An organization writing either origination or transmission software according 
to IRS specifications.

Note: Software Developers, who passed AATS for a previous tax year, will not have to retest, unless 
adding a new form not previously tested.

Current Tax Year Software Packages will be moved into Production status for those who passed software 
testing in a previous year. SwD Transmitter Control Codes (TCC) will remain in Test.
Software Developers need a new Software ID for each tax year and for each ACA Information Return Type 
they support. The software information must be updated yearly on the ACA Application for TCC. go to IRS.
gov and search the e-Services page to locate the Affordable Care Act (ACA) Services links to select the 
application.

2.2 What Is Tested?
For current year testing, see Section 5.2, Scenarios of this publication.

Software Developer Testing
The forms selected on the ACA Application for TCC determines the number and type of scenarios that 
new software developers must complete. Each scenario must have an “Accepted” status to pass AATS 
successfully.

Senstive but Unclassified                                                Publication 5164   |   Internal Revenue Service



- 5 -
                                                                 ACA ASSuRANCE TESTINg SYSTEM ovERvIEw

Transmitter Communication Testing
Transmitters must pass a one-time communication test to be able to submit in Production. one of the 
posted AATS Scenarios may be submitted to complete the communications test.

Note: Software Developers, who also have a Transmitter role, do not have to complete Communication 
Testing. Software Developer Testing establishes the ability to ‘communicate’ with the IRS.

2.3 When to Test?
AATS testing typically begins in early November for first-time Software Developers and Transmitters. 
Software Developers who passed AATS for a prior year, can continue to use the test environment for optional 
testing.

2.4 Why Is Testing Required?
The purpose of required AATS testing prior to AIR Production is to ensure that:
IRS can receive and process the electronic information returns
Software Developers and Transmitters can send electronic information returns and retrieve 
    Acknowledgements
Software Developers and Transmitters use the correct format and electronic filing specifications for the 
    Information Returns Platform

                                                                                                                3

Senstive but Unclassified                                        Publication 5164   |   Internal Revenue Service



- 6 -
                                                                  ACA ASSuRANCE TESTINg TRANSMISSIoNS

Section 3.                ACA Assurance Testing Transmissions

This section describes the general process for transmitting AATS scenarios.

3.1 Overview of AATS Customer Experience
using the information provided in Section 5.2, Scenarios, the SwD creates the applicable files in Extensible 
Markup Language (XML) format for the forms they will test. The SwD will send the AATS files to AIR based 
on the transmission channels referenced in Section 3.2.
Many fields within the schema are optional because required data varies among reporting types. It is 
essential for the filer to review the form instructions, business rules, and schema to identify the required 
data for that specific reporting type. Form instructions provide guidance for required data and explain the 
codes to enter depending on filing needs. Business Rules enforce the filing requirements identified in the 
form instructions. All data provided in submissions are subject to schema and business rule level validations. 
Inclusion of blank tags, empty tags or null tags will result in rejection of the transmission.
Each AATS transmission to AIR must include a new unique Transmission Identifier (uTID). Information 
regarding the uTID is included in Publication 5165, Guide for Electronically Filing Affordable Care Act 
(ACA) Information Returns for Software Developers and Transmitters, and Publication 5258, Affordable 
Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide.

Note: when resubmitting a rejected transmission, make sure a new uTID is generated for the 
resubmission.
                                                                                                                 4
once the transmission processes, a status will be provided in the Acknowledgement. The Receipt ID (refer to 
Section 3.4, Receipt ID for more information) or uTID is used to retrieve the Acknowledgement after the IRS 
processes the transmission. Information regarding retrieving the Acknowledgement is included in Publication 
5165.
Table 3-1 below, defines the statuses that may be present in the Acknowledgement. A status of “Processing” 
indicates that validation is not complete.
A status of “Accepted” denotes that the submitter should contact the Help Desk for final validation review. 
upon contact with the Help Desk a case number will be provided and should be used on subsequent 
contacts concerning an AATS review.
A status of “Rejected,” “Accepted with Errors,” or “Partially Accepted” alerts the submitter to fix the errors 
and resubmit prior to contacting the Help Desk for an AATS Review.
once a submission receives “Accepted” status in AATS, the submitter can then test the correction process 
using the optional Correction Scenario.

Note: In AATS only, resubmit scenarios as original transmissions until a status of “Accepted” is received. 
In Production, a replacement or correction transmission should never be resubmitted as an original 
transmission.

Senstive but Unclassified                                         Publication 5164   |   Internal Revenue Service



- 7 -
                                                                     ACA ASSuRANCE TESTINg TRANSMISSIoNS

Table 3-1: AATS Acknowledgement Status, Response and Action

    Status                Response                                   Action

                                                            Check back later, but if this status persists for more 
                  IRS has not completed processing 
 Processing                                                 than two days, contact the Help Desk for further 
                          the transmission.
                                                            assistance: 1- 866-937-4130.

                                                            Contact the Help Desk for a review of the AATS 
                  IRS has completed processing the          Scenarios: 1-866-937-4130.
 Accepted
                          transmission and found no errors. The TCC and/or Form Indicator updates upon 
                                                            confirmation that the scenarios have passed AATS.

Accepted with 
                                                            Fix any errors and resubmit all scenarios containing 
Errors, Partially         IRS has found an error in the                                 1
                                                            errors as an original transmission  prior to 
Accepted or               transmission or submission.
                                                            contacting the Help Desk for an AATS review.
    Rejected

                          IRS could not find a transmission Verify Receipt ID or UTID and resubmit 
 Not Found        corresponding to the Receipt ID or        Acknowledgement request using Receipt ID or 
                          UTID provided.                    UTID.

For additional information on the status indicators, please refer to Publication 5258, Affordable Care Act                                    5
(ACA) Information Returns (AIR) Submission Composition and Reference Guide.

3.2 Transmission Channels
The IRS has two transmission channels for the AATS testing environment for AIR:
The Information Submission Service (ISS)-UI (UI) channel – A web Browser based graphical user 
    Interface that allows Transmitters to upload two XML files (one with manifest information and one 
    with forms data) to the IRS and to retrieve the Acknowledgement/Status of each submission via web 
    Browser.
The ISS-A2A (A2A) channel – Simple object Access Protocol (SoAP) messaging with Message 
    Transmission optimization Mechanism (MToM) attachments built on a Services oriented Architecture 
    (SoA) that allows Transmitters to file forms with the IRS and check submission status via applications 
    running on local computer systems. For additional information, see Publication 5165.

3.3 Validating Manifest Elements in Test Transmissions
AATS test transmissions must include the following information in the manifest:
Test transmission requires the inclusion of a Test File Indicator (XML TestFileCd) set to “T” to match 
    that status of the Form T/P Indicator. If the Test File Indicator is not set to “T,” the transmission will be 
    rejected.
The TCC is required as part of the unique Transmission ID (XML uniqueTransmissionId). AIR will 
    extract the TCC from the unique Transmission ID. AIR will verify the TCC exists. If the TCC does not 
    exist or the TCC is in a state other than “Active”, or the Application is not in “completed status”, the 
    transmission will be rejected.

1 This is for AATS only. If there are errors in Production, file corrections or replacements by following the guidelines in Publication 5165, 
Section 7.

Senstive but Unclassified                                            Publication 5164   |   Internal Revenue Service



- 8 -
                                                                   ACA ASSuRANCE TESTINg TRANSMISSIoNS

The transmission requires the inclusion of a Form Type Code (XML FormTypeCd) to identify the forms 
    that are being submitted. The Form Type Code must be either “1094/1095-B” or “1094/1095-C.” The 
    IRS maintains a status for each Form Type Code for each TCC based on the request in the ACA TCC 
    Application and the forms types being submitted into AATS.
The transmission must include a verifiable Software ID (XML SoftwareId). unlike the AIR Production 
    system where the Software ID status must be in Production, AATS will accept transmissions from a 
    verifiable Software ID regardless of the Software ID status (“Production” or “Test”). If AATS cannot verify 
    the Software ID, the transmission will be rejected.
For more information on the AIR Manifest, refer to Publication 5258, on the AIR Program overview page 
located at IRS.gov. For technical assistance in resolving manifest errors, contact the AIR Mailbox.

3.4 Receipt ID
The Software Developer and Transmitter will receive a Receipt ID as part of the synchronous session when 
submitting a transmission to the IRS, given the transmission passes the initial validation by ISS. The Receipt 
ID does not provide proof that the transmission was accepted. Note: For proof that the IRS has accepted the 
transmission, you will need to request the acknowledgement status; see Section 3.5 and refer to Table 3-1, 
AATS Acknowledgement Status. The Receipt ID will either be returned in the SoAP Response (A2A Channel) 
or on a web page in their web Browser (ISS-uI Channel). The user retains the Receipt ID to request the 
Acknowledgement for that transmission from the IRS and provides it as a reference number when forwarding 
questions to the Help Desk or AIR Mailbox.

3.5 Acknowledgement Files                                                                                         6
upon receipt of the AATS transmission, AIR will execute schema validations on the ACA Information Returns. 
Any condition which triggers an error will be identified and reported in the MToM attachment that will be 
returned in the SoAP Response (A2A Channel) or on a web page in their web Browser (ISS-uI Channel).
The Receipt ID or uTID will be used to retrieve the Acknowledgement applicable to the specific transmission. 
For more information on the statuses returned in the Acknowledgement, refer to Table 3-1, AATS 
Acknowledgement Status, Response and Action in this publication.

Senstive but Unclassified                                          Publication 5164   |   Internal Revenue Service



- 9 -
                                                CoMMuNICATIoN TEST FoR TRANSMITTERS

Section 4.                Communication Test for Transmitters

Transmitters must use approved software that has already passed AATS and complete a communication test 
to prepare and transmit ACA Information Returns.
The communication test can be completed by selecting one test scenario from the AIR AATS webpage 
or the scenario list in Section 5.2, Scenarios. The communication test is considered passed when the 
customer receives their acknowledgement with a status of “Accepted” or “Accepted with Errors” or “Partially 
Accepted”. Transmitters must then contact the Help Desk at 1-866-937-4130 and provide their Receipt ID 
to have their Transmitter Form T/P Indicator moved to Production (P), this will complete the communication 
test. Further communication testing is not required when adding additional forms.
Software Developers, who are also Transmitters, are not required to perform a separate communication test.

Note: If a communication test was previously passed, there is no need to conduct an additional 
communication test. New transmitters must perform communication test using the same application 
software used to transmit information returns:

when transmitting ACA Information Returns through ISS-uI, perform the communication test through 
 ISS-uI
when transmitting ACA Information Returns through ISS-A2A, perform the communication test through 
 ISS-A2A

                                                                                                            7

Senstive but Unclassified                       Publication 5164   |   Internal Revenue Service



- 10 -
                                                       TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

Section 5.                Testing Guidelines for Software Developers

For the Software Developer role, the TCC is permanently set to “T” for test. The following rules apply to 
transmissions:
A transmission must contain a manifest file and at least one or more submissions of either Forms 
    1094/1095-B or Forms 1094/1095-C, but not both.
A submission consists of one transmittal (Form 1094) and the associated records (Form(s) 1095)

Exception: A correction to Form 1094-C, Authoritative Transmittal, must be submitted without a 1095-C 
attached.

5.1 Steps for Passing AATS
1.  SwDs must create an e-Services account using a two-factor authentication process called Secure 
    Access Authentication and complete the ACA Application for TCC prior to submitting into the AATS 
    environment. For detailed information on submitting the ACA Application for Transmitter Control Code 
    (TCC), see Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information 
    Returns for Software Developers and Transmitters.

Note: If needed, refer to the ACA Application for TCC Tutorial located on the External Services 
Authorization Management (ESAM) toolbar by selecting online Tutorials tab when completing the ACA 
Application for TCC.
                                                                                                                8
2.  SwDs should choose the required scenarios based on form type.
3.  All transmissions submitted should be error free and receive a status of “Accepted.”
4.  SwDs should contact the Help Desk at 1-866-937-4130 to request a review of their AATS “Accepted” 
    ReceiptIds. They will need to provide the following to the Help Desk:
     “Accepted” ReceiptIds
     TCC
     Software Package Id
     Form Type
     Transmission Method
     Contact information to including an email address

once all scenarios have passed AATS, the Software Package Status and the Software ID status will be 
moved from “Test” to “Production.”
once Software Package Status and the Software ID Status has been moved from “Test” to “Production,” 
there is a 48-hour waiting period before transmissions can be sent to the Production environment. If the 
timeframe is not met, a manifest error or header error stating the TCC is not valid will set. IRS will not send 
a notification when the Software Package Status and the Software ID status indicators have been moved to 
Production status.

Senstive but Unclassified                                        Publication 5164   |   Internal Revenue Service



- 11 -
                                                        TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

5.1.1 TIN Ranges and Name Controls
The IRS requires that Software Developers use only the ranges for Social Security Numbers (SSNs)/
Employer Identification Numbers (EINs) and name controls provided for AATS in Tables 5-1 and 5-2 below. 
For more information on how to create name controls see Publication 4164, Modernized e-File (MeF) Guide 
for Software Developers and Transmitters, and Publication 4163, Modernized e-File (MeF) Guide for 
Authorized IRS e-File Providers for Business Returns, for business name controls.
Do not use live individual or business names, Taxpayer Identification Numbers (TINs), EINs or SSNs. The 
AATS environment is not a secure environment and testing of those live names and TINs will result in a 
rejection.

Table 5-1: Valid EIN Ranges and Name Controls

          EIN RANGE                           NAME CONTROL

00-0000001 through 00-0000100           HELP

00-0000101 through 00-0000200           HIDE

00-0000201 through 00-0000300           WORK

00-0000301 through 00-0000400           SELI

00-0000401 through 00-0000500           GAMM                                                             9

00-0000501 through 00-0000600           DARR

00-0000601 through 00-0000700           PARK

00-0000701 through 00-0000800           CARR

00-0000801 through 00-0000900           PATT

00-0000901 through 00-0001000           SACR

Senstive but Unclassified                                 Publication 5164   |   Internal Revenue Service



- 12 -
                                             TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

Table 5-2: Valid SSN Ranges and Name Controls

      SSN RANGE                              NAME CONTROL

000-00-0001 through 000-00-0100 HERR

000-00-0101 through 000-00-0200 MART

000-00-0201 through 000-00-0300 WILL

000-00-0301 through 000-00-0400 SOUT

000-00-0401 through 000-00-0500 GAVI

000-00-0501 through 000-00-0600 DAVI

000-00-0601 through 000-00-0700 NICH

000-00-0701 through 000-00-0800 CAME

000-00-0801 through 000-00-0900 JONE

000-00-0901 through 000-00-1000 SCOT
                                                                                                             10

5.2 Scenarios
Table 5-3 below identifies the required scenarios for each form type. Each scenario contains all the 
information needed to prepare the XML. The scenarios test the functionality of the business rules. Each test 
submission must match the scenarios exactly to pass AATS. The Correction scenarios are optional.
Employer of Self-Insured Coverage Exception – Software Developers who do not develop software for 
employers sponsoring self-insured coverage are not required to submit Scenario 4. To request an exception 
for AATS testing, notate on the ACA Application for TCC, in the comments section of the SwD package list 
page: “Software is only for use by an employer who does not offer self-insured coverage.”

Senstive but Unclassified                                Publication 5164   |   Internal Revenue Service



- 13 -
                                                                                                                        TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

Table 5-3: Scenarios

                             Required AATS Scenarios                                                                     Optional AATS Scenarios

                           B Form Required Scenarios                                                                     B Form Correction Scenarios

                                                Scenario 1
                                                1-0, 1-1, 1-2

                                                Scenario 2
                                                                                                   2C-0, 2C-1
                                                2-0, 2-1

                           C Form Required Scenarios                                                                     C Form Correction Scenarios

                                                Scenario 3
                                                3-0, 3-1

                                                Scenario 4*
                                                                                                   4C-0, 4C-2
                                                4-0, 4-1, 4-2

                                                Scenario 5
                                                                                                   5C-0
                                                5-0, 5-1, 5-2
                                                                                                                                                                                          11
*Scenario 4 is not required for SwDs who do not develop software for employers sponsoring self-
insured coverage. See Section 5.2.

Figure 5-1 illustrates a scenario example containing mock data rendered in PDF format for Form 1094-B:
                                                                                                                                                                                    110116
                                                                                                                                            OMB No. 1545-2252
Form 1094-B                                     Transmittal of Health Coverage Information Returns
Department of the Treasury                      Go to www.irs.gov/Form1094B for instructions and the latest information.                    2023
Internal Revenue Service
1   Filer’s name
Worktesttwo                                                                                    000000215
3   Name of person to contact
     Fred Lincoln                                                                                  5555372511 
5   Street address (including room or suite no.)
                                                                                 Washington
     2277 Holly Place                                                                                                                   For Official Use Only
7   State or province                                                         8   Country and ZIP or foreign postal code
     DC                                                                        20022
9   Total number of Forms 1095-B submitted with this transmittal  . . . . . .  . . . .   . . . . .                      1
Under penalties of perjury, I declare that I have examined this return and accompanying documents, and to the best of my knowledge and belief, they are true, correct, and complete.

Signature                                                                          Title                                                Date
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.                                          Cat. No. 61570P     Form 1094-B (2023) 

Figure 5-1: Rendered PDF of Test Scenario Example
To successfully execute a test scenario, include only the data on this form, exactly as it appears. The data on 
the form above must be represented in XML format based on the XML Schema for the Form 1094-B. AATS 
transmissions are subject to the same XML Schema validation performed in the AIR Production System.

Senstive but Unclassified                                                                                                               Publication 5164   |   Internal Revenue Service



- 14 -
                                             TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

Figure 5-2 illustrates what the XML will look like reporting data on Form 1094-B:

                                                                                                                      12

Figure 5-2: XML Schema Example

5.2.1 Correction Scenario
The correction scenarios are optional. They provide experience prior to submitting corrections in Production. 
The correction process in AATS is as follows:
Prerequisite: An “Accepted Acknowledgement” from the previously submitted scenario submission, 
 before submitting the corrected scenario
The Transmission Manifest will have ‘TransmissionTypeCd’ “C” and the form data file will include a 
 1094- C Authoritative Transmittal or 1095- B/C record(s) that are marked as corrected forms (XML 
 CorrectedInd) 
The ‘CorrectedInd’ will be checked (value = “1”) for the form that is being corrected
If it is a corrected 1094-C, populate the ‘CorrecteduniqueSubmissionID’ with the unique Submission ID 
 (uSID) that the IRS returned in the “Accepted Acknowledgement” for the original submission
If it is a Corrected 1095B/C, populate the ‘CorrecteduniqueRecordId’ (CuRID) with the 
 ‘uniqueRecordId’ (uRID) that the IRS returned in the “Accepted Acknowledgement” for the original 
 submission
For additional information on the corrections process, please refer to Publication 5165, Guide for Electronically 
Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

Senstive but Unclassified                                              Publication 5164   |   Internal Revenue Service



- 15 -
                                           TESTINg guIDELINES FoR SoFTwARE DEvELoPERS

5.3 Formatting the Entities
The business entities presented in scenarios are shown in common usage. Refer to Publication 5165 for 
proper formatting of business name lines and addresses using XML e-file Types.

Example: Test Scenario

Figure 5-3: Formatting Example
                                                                                                                13
5.4 Signature Requirements
For Forms 1094-B and 1094-C, there are no electronic signature requirements. However, there are 
requirements to sign certain parts of the message to ensure safe and secure communication for A2A. For 
specifics on digitally signing portions of the SoAP message, Transmitters are required to have a valid x.509 
Digital Certificate. Please refer to Publication 5258, Affordable Care Act (ACA) Information Returns (AIR) 
Submission Composition and Reference Guide.
Transmissions that do not meet this requirement will be rejected.

Senstive but Unclassified                                        Publication 5164   |   Internal Revenue Service



- 16 -
                                                                        APPENDIX A: ACRoNYMS LIST

Section 6.                Appendix A: Acronyms List

Acronym                   Definition

A2A                       Application-to-Application

AATS                      ACA Assurance Testing System

ACA                       Affordable Care Act

AIR                       ACA Information Returns

ALE                       Applicable Large Employer

CURID                     Corrected Unique Record ID

EIN                       Employer Identification Number

HCERA                     Health Care and Education Reconciliation Act of 2010

ID                        Identification

IRS                       Internal Revenue Service                                                     14

ISS                       Information Submission Service

MeF                       Modernized e-File

MSXML                     Microsoft XML

MTOM                      Message Transmission Optimization Mechanism

P                         Production

PPACA                     The Patient Protection and Affordable Care Act

SOA                       Services Oriented Architecture

SOAP                      Simple Object Access Protocol

SSN                       Social Security Number

SWD                       Software Developer

TCC                       Transmitter Control Code

TIN                       Taxpayer Identification Number

TY                        Tax Year

UI                        User Interface

Senstive but Unclassified                               Publication 5164   |   Internal Revenue Service



- 17 -
                                                            APPENDIX A: ACRoNYMS LIST

Acronym                   Definition

URID                      Unique Record ID

USID                      Unique Submission ID

UTID                      Unique Transmission Identification

W3C                       World Wide Web Consortium

XML                       Extensible Markup Language

XSL                       Extensible Style Sheet Language

                                                                                                           15

Senstive but Unclassified                                   Publication 5164   |   Internal Revenue Service



- 18 -
                                                                          XML RESouRCES

Section 7.                XML Resources

Listed below are XML-related resources: specifications, editors, and parsing frameworks. The IRS does not 
endorse any third-party XML products, whether commercial, open source, or privately produced. All references 
listed in the following sections are provided for informational purposes only. Any third-party editor or parser 
yielding valid, well-formed XML may be used.

World Wide Web Consortium (W3C) XML Specifications and General Information
XML
XML Schema
The Extensible Style sheet Language Family (XSL)
SOAP Specifications
SOAP MTOM
SOAP 1.1 Binding for MTOM 1.0

XML Editors with Validating Parser Support
Altova XMLSpy XML Editor
Notepad
Oxygen XML Editor
Stylus Studio
                                                                                                                16
Validating Parser Frameworks
Apache Xerces Project – xerces.apache.org
Microsoft Core XML Services (MSXML) 6.0

Senstive but Unclassified                          Publication 5164   |   Internal Revenue Service






PDF file checksum: 1546359811

(Plugin #1/9.12/13.0)