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IRS Health Care Tax Tip 2015-75: Resources Available to Help Insurance Providers and Employers Understand ACA Filing Requirements
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Nov. 17, 2015

"ACA information returns and transmittals are electronically filed through the ACA Information Returns system, also known as AIR.... The following resources are available: [1] ACA Assurance Testing System / AATS Information; [2] AIR Program -- Did You Know? [3] AIR Program Overview; and [4] AIR Schemas and Business Rules."

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