Transmitting Forms 1094-C and 1095-C to the IRS

Affordable Care Act Information Returns (Forms 1094-C and 1095-C) must be filed using “AIR" (Affordable Care Act Information Return System). The transmission of returns must be in the defined XML format with a limit of up to 100 MB.

Ensure that the registration, TCC application, and pre-filing activities are complete. To use the AIR system, you must apply for and receive a Transmitter Control Code (TCC), and pass a one-time communication test. The TCC application is available on IRS.gov. Refer to the IRS publications 5164, 5165, and to the IRS Affordable Care Act Information Returns (AIR) Program for more information.