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Text of IRS Publication 5258: ACA Information Returns (AIR) Submission Composition and Reference Guide (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 24, 2019 140 pages; updated Oct. 2019. "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 Forms 1094/1095-B and Forms 1094/1095-C by transmitters to IRS." MORE >> |
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