Understanding the AIR Year-End Reporting Process
After you review the Affordable Care Act Health Coverage Information Returns (AIR) workfiles (Forms 1095-C and Form 1094-C) information online and make any necessary corrections, print the forms and review them for accuracy.
The year-end reporting process includes:
- Printing Forms 1095-C for employees 
- Resetting Forms 1094-C and 1095-C if any error is identified in the forms 
- Building the transmission XML files (Form Data XML and Manifest XML files) 
- Uploading the AIR XML files to the IRS (ACA Information Returns Program) 
- Replacing rejected transmissions 
- Correcting accepted transmissions to fix errors reported by the IRS or employer and submitting the corrections