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Text of IRS Publication 5165: Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters for Processing Year 2016 (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 12, 2015
47 pages. 'Early Look' Version 1.0, dated October 2015. "[This publication] outlines the communication procedures, transmission formats, business rules and validation procedures for returns transmitted electronically through the AIR system. To develop software for use with the AIR system, Software Developers, Transmitters, and Issuers should use the guidelines provided in this publication along with the Extensible Markup Language (XML) Schemas published on IRS.gov."

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