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Text of IRS Publication 5945: Affordable Care Act (ACA) App for TCC (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 19, 2026

"The purpose of the application is to request authorization to participate in electronic filing of the [ACA] Information Returns. The application currently supports the following: [1] Form 1094-B, Transmittal of Health Coverage Information Returns; [2] Form 1095-B, Health Insurance Coverage; [3] Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; [4] Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. Complete the online ACA Application for TCC if your firm or organization meets the definition of any of the following roles: [1] Issuer ... [2] Transmitter ... [3] Software Developer[.]"  MORE >>

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