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Text of IRS Publication 5164: Test Package for Electronic Filers of ACA Information Returns (AIR), Processing Year 2026 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 13, 2025 18 pages, rev. Oct. 30, 2025. "[This document] contains general and program specific testing information for use with ACA Assurance Testing System (AATS).... Software Developers must pass IRS AATS scenarios for the forms and tax year that the software package will support.... Transmitters and Issuers must pass a one-time communication test for the forms they will file." MORE >> |
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