Version 0.15, dated August 11, 2015; 94 pages. "The purpose of this document is to provide guidance to all types of external transmitters about composing and successfully transmitting compliant submissions to IRS. The audience of this document is ... [1] A business filing their own ACA Information Returns regardless of whether they are required to file electronically (transmit 250 or more of the same type of information return) or volunteer to file electronically.... [2] A third-party sending the electronic information return data directly to the IRS on behalf of any business required to file.... [3] An organization writing either origination or transmission software according to IRS specifications."