52 presentation slides, dated April 30, 2015. "Important things to know about electronically filing ACA Information Returns: [1] Affordable Care Act Information Returns (Forms 1094-B, 1095-B, 1094-C and 1095-C) must be filed using 'AIR' (Affordable Care Act Information Return System) -- ACA Information Returns may not be filed using FIRE. [2] Acceptable Format for Transmission is XML (Returns will not be accepted electronically in any other format). [3] Each transmission is limited to 100MB, transmissions larger than 100MB must be split. [4] Testing for Tax Year 2014 returns (voluntary year) will begin July 2015 and Tax Year 2014 returns may be filed beginning October 2015. [5] Returns for Tax Year 2015 must be filed with the IRS by February 28, 2016 (paper) or March 31, 2016 (electronic)." [IRS note: updated 07/08/2015 -- Slide 9 TCC limitation for transmissions was removed.]

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