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

April 10 — Employees who work for tips
If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 15 — Individuals *2017 Filing Deadline: 04-17, 2018*
File a 2017 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6 month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by 10-15.

April 15 — Corporations *2017 Filing Deadline: 04-17, 2018*
File a 2017 calendar year income tax return (Form 1120) and pay any tax due. Details

April 15 — Individuals
If you are not paying your 2018 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2018 estimated tax. Use Form 1040ES.

April 15 — Household Employers
If you paid cash wages of $2,000 or more in 2017 to a household employee, you must file Schedule H Details

April 15 — Corporations
Deposit the first installment of estimated income tax for 2017 Details

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

April 15 — Household employers
If you paid cash wages of $$2,000 or more in 2017 to a household employee, you must file Schedule H (Form 1040). If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2016 or 2017 to household employees. Also, report any income tax you withheld for your household employees.

April 30 — Social security, Medicare, and withheld income tax
File Form 941 for the first 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 05-10 to file the return.

April 30 — Federal unemployment tax.
Deposit the tax owed through 03-if more than $500.

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