On Aug. 18, 2015, the IRS finalized its Publication 5165, Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters for processing year 2015. This guide provides very detailed technical information regarding standards for software developers and transmitters that plan to facilitate this electronic reporting for calendar year 2015 through the ACA Information Returns (AIR) Program.
At the same time, the IRS issued Publication 5164, Test Package for Electronic Filers of ACA Information Returns, a finalized test package that contains general and program-specific testing information for use with the ACA Assurance Testing System (AATS).
Electronic Reporting Requirement
Any reporting entity that is required to file at least 250 returns under Sections 6055 or 6056 must file electronically. The 250-or-more requirement applies separately to each type of return and separately to each type of corrected return. Entities filing fewer than 250 returns during the calendar year may choose to file in paper form, but are permitted (and encouraged) to file electronically.