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AIR Composition and Reference Guide, Version 4.3 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Mar. 17, 2016
119 pages, dated March 2016. "The purpose of this document is to provide guidance to all types of external transmitters about composing and successfully transmitting compliant submissions to IRS.... This document covers details on composing and submitting Form 1094/1095-Bs and Form 1094/1095-Cs by transmitters to IRS."
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