Understanding the AIR Year-End Workfiles
After you have completed the base setup and generated all the preliminary builds, you can begin the process of creating the AIR year-end workfiles. You generate and use the 1095-C Offer and Coverage Workfile and the 1095-C Covered Individuals workfile to create all the data for producing Form 1095-C. Once you have created the workfiles you can review and edit the data prior to printing forms or doing electronic filing.
The 1094-C Transmittal Workfile may have records which you enter manually, and might have additional records generated by the 1094-C Employee Counts batch process.
The 1095-C Offer and Coverage workfile creates the data for populating Form 1095-C Part II, Employee Offer and Coverage. This workfile includes the values for Line 14, 15, and 16.
The 1095-C Offer and Coverage workfile contains two types of records:
Detail records by Home Company, Plan/Plan Option, Union/DBA
Summary records by Tax ID
The Build 1094-C HCIR workfile creates the data for populating Form 1094-C. This workfile produces employee counts by ALE Member for each month of the year to report the information in:
Part III, column (b) Full-Time Employee Count for ALE Member
Part III, column (c) Total Employee Count for ALE Member on the Authoritative Transmittal 1094-C
Part IV, listing ALE Members of the Aggregated ALE Group.
According to the IRS instructions for Forms 1094-C and 1095-C:
For each full-time employee of an employer, there must be only one Form 1095-C filed for employment with the employer. For example, if an employer separately reports for each of its two divisions, the employer must combine the offer and coverage information for any employee who worked at both divisions during the calendar year. Therefore, a single Form 1095-C is filed for the calendar year for that employee which reports information for all 12 months of the calendar year from that employer.
If you have multiple JD Edwards companies that have the same Tax ID, and therefore are the same employer (ALE Member), employees who work for one or more of those companies will be reported under a single Form 1095-C for the ALE Member.
Before you create an AIR year-end workfile, you must:
Create an AIR ID.
Set AIR parameters.
Create batch versions for the reports that you are processing.
Set processing options for 1095-C Offer and Coverage Workfile Build (P08119).
See Setting Processing Options for the 1095-C Offer and Coverage Information Build (P08519).
Set processing options for 1095-C Covered Individuals File Build (P08520).
If you have self-insured plans, you run the 1095-C Covered Individuals report in Part III.
Set processing options for 1094-C Employee Counts batch process (P08522).
You can also import data into the 1095-C Offer and Coverage workfile prior to printing Form 1095-C.
Understanding the AIR Year-End Workfile Definitions
Before you generate Form 1095-C, you must define:
The AIR ID that identifies the records processed by the versions associated to the AIR ID
The information that you are processing, such as the Reporting Year and whether you are processing Original or Corrected returns
The versions for the batch processes that you will submit.
You define an AIR ID and AIR processing parameters to compile the information required to produce Forms 1094-C and 1095-C and file them electronically.
The first step to creating an AIR year-end workfile is to create an AIR ID. The AIR ID identifies the records that are associated with a particular year-end workfile build process. The AIR ID should be unique for each processing year. For example, if you process separate year-end workfiles for companies 100, 200, and 300 during a reporting year, then create AIR IDs 100, 200, and 300. Do not use the same AIR ID to process information for different workfile builds.
After you create the AIR ID, you set the ACA Information Returns parameters.
Create an AIR ID
Before you define the criteria for the year-end workfiles, you must create an AIR ID and assign program versions to the AIR ID. AIR IDs are stored in the ACA Information Returns Control file (F08210).You can create a program version either before or at the same time that you create an AIR ID. The AIR ID identifies the information associated to a particular workfile build process for producing forms and filing with the IRS. You use this AIR ID when you run all subsequent steps in the AIR year-end processing cycle.
AIR IDs are alphanumeric and can be up to 10 characters in length. You can set up a single AIR ID to process all ALE Members or to process individual ALE Members. An AIR ID provides you with a way to group your data for easier processing and review. Later, when preparing electronic filing with the IRS, an AIR ID provides the employee groups for preparing submissions.
When you submit the 1095-C workfile build process for an AIR ID, records are created in the workfiles (1095-C Offer and Coverage Information table - F08119 and 1095-C Covered Individuals table - F08120) according to the AIR ID and the year being processed.
To run an AIR ID process again, you must first reset the AIR ID process from the Information Returns Workbench (P08210WB). The tables are then repopulated with updated information from the workfile build.
To avoid deleting important year-end information, do not use the same AIR ID to process different groups of people at different times within the same calendar year. For example, within a single calendar year, do not use the year-end ID 2000 to process employees from company 001 and then use it to process employees from company 002. This action causes the loss of all year-end information for employees in company 001, if you reset the AIR ID.
The Offer and Coverage and Covered Individuals tables include a Protected Record field. This field allows you to indicate that a record is protected and should not be affected by any subsequent reset or submit processes. When you reset an AIR ID version, you can choose to remove protected records. On the Reset Offer and Coverage and Covered Individuals version, set the processing option Delete Protected Records to blank, to preserve records with a Protected Record flag equal to Yes.
Set AIR Parameters
Once you have created an AIR ID and set up processing parameters, you need to set certain AIR statuses manually. These statuses are set to complete to indicate that you have completed the process or report before running Form 1095-C workfile builds. These processes include:
ACA Eligibility Hours of Service process
Periods of Employment Build
Hours Worked by Month Build