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Text of IRS Publication 5165, Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters, Processing Year 2016 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Dec. 3, 2015
50 pages, dated Nov. 2015. "[This publication] outlines the communication procedures, transmission formats, business rules and validation procedures for returns transmitted electronically through the AIR system.... The procedures in this publication should be used when the following information returns are transmitted electronically: Form 1094-B, Transmittal of Health Coverage Information Returns; Form 1095-B, Health Coverage; Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; [and] Form 1095-C, Employer-Provided Health Insurance Offer and Coverage."

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