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Text of IRS Publication 5165 for Processing Year 2020: Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 4, 2019

71 pages; Oct. 2019. "[This publication] outlines the communication procedures, transmission formats, business rules and validation procedures for information returns transmitted electronically through the AIR System.... Software Developers, Transmitters, and Issuers should use the guidelines provided in this publication along with the Extensible Markup Language (XML) Schemas published on IRS.gov ... 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; Form 1095-C, Employer-Provided Health Insurance Offer and Coverage."

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