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In the AIR Tonight: First Look at New ACA E-Filing System
Hill, Chesson & WoodyLink to more items from this source
[Guidance Overview]
May 3, 2015
"The acronym AIR refers specifically to the electronic system developed to accept electronic filings of the Forms 1094-B, 1095-B, 1094-C, and 1095-C. AIR will process the submissions and provide a status and acknowledgment for transmitters and issuers.... Employers who utilize a payroll vendor, CPA, or other entity may have a limited role in the filing process if the payroll vendor, CPA or other entity is considered a transmitter.... Employers who process payroll in-house that plan to file the forms on their own should familiarize themselves with draft Publication 5165. The slide deck provides a helpful overview ... ACA Information Returns are only accepted electronically in XML format. The IRS does not intend to develop an Excel-based e-filing system."

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