Text of IRS Publication 5258: Composition and Reference Guide for ACA Information Returns Submission, Processing Year 2026 (PDF)

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Text of IRS Publication 5258: Composition and Reference Guide for ACA Information Returns Submission, Processing Year 2026 (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
Dec. 11, 2025

160 pages; Dec. 2025. "This document covers details on composing and submitting Forms 1094/1095-B and Forms 1094/1095-C by transmitters to IRS. The scope of the document addresses the A2A-application based via SOAP messages exchanged between client and exposed Web Service endpoints and the Web UI-browser-based requiring human initiation." MORE >>

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