The IRS will receive and process information returns reporting on individual's health insurance coverage from insurance companies, self-insured companies, and large businesses and businesses that provide health insurance to their employees.

ACA information returns and transmittals are electronically filed through the ACA Information Returns system, also known as AIR. For information regarding the AIR system and filing Affordable Care Act Information Returns go to the Affordable Care Act Information Returns Program webpage.

The following resources are available:

  • ACA Assurance Testing System / AATS Information
  • AIR Program — Did You Know?
  • AIR Program Overview
  • AIR Schemas and Business Rules

If you encounter an issue or limitation that prevents an information return from being submitted electronically through AIR, and the solution is not posted on IRS.gov for the AIR webpage, call the phone number listed in Publication 5165, Guide for Electronically Filing Affordable Care Act Information Returns for Software Developers and Transmitters. The AIR staff will then work on making the appropriate corrections or which are temporary changes to allow the return to be transmitted electronically.

More Information:

The IRS will hold the next live ACA AIR webinar for transmitters, software developers, and issuers and payers on November 17, 2016 at 3:00 p.m. EST. See the following page for webinar details and information regarding webinar registration.

IRS Health Care Tax Tip 2015-51 provides links to in depth recorded webinars on the information reporting requirements.

The ACA Information Returns (AIR) Program webpage can be accessed by typing AIR in the IRS.gov search window.

Information about these and other tax provision can be found at IRS.gov/aca.

AIR uses Quick Alerts, an IRS e-mail service, to disseminate information quickly regarding AIR issues to subscribers. This service keeps tax professionals up to date on AIR issues throughout the year.

Subscribe to Quick Alerts

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Upcoming Tax Dates

October 9 — Everyone
Federal Holiday (Columbus Day) - Details

October 11 — Employees who work for tips
If you received $20 or more in tips during September, report them to your employer - Details

October 15 — Individuals
If you have an automatic 6-month extension to file your income tax return for 2017, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due - Details

October 15 — Corporations
File a 2017 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension Details

October 15 — Partnerships
Electing large partnerships: File a 2017 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension - Details

October 15 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in September.

October 31 — Certain small employers
Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.

October 31 — Federal unemployment tax
Deposit the tax owed through 09-if more than $500.

October 31 — Social security, Medicare, and withheld income tax.
File Form 941 for the third quarter of 2018. Deposit or pay any undeposited tax under the accuracy of deposit rules .If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until 11-10 to file the return.

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