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.