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Text of IRS AIR Submission Composition and Reference Guide for Tax Year 2015 ('Early Look') (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 21, 2015
107 pages; version 1.0, Oct. 20, 2015. Designed to accompany IRS Publications 5164 and 5165.. "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] Issuer -- 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] Transmitter -- A third-party sending the electronic information return data directly to the IRS on behalf of any business required to file. [3] Software Developer -- An organization writing either origination or transmission software according to IRS specifications."

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