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