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Tax Year 2014 Schemas and Business Rules for ACA Information Returns
Internal Revenue Service [IRS] 
July 26, 2015
"The links [on this IRS web page] provide information and technical guidance for software developers and transmitters who are interested in developing software for [ACA Information Returns (AIR)] for Tax Year 2014. Included are the XML Schemas, Business Rules, Release Memorandums and specific instructions."
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