The IRS has created AIR, or ACA Information Return system, so users of their FIRE system can e-file ACA returns directly with the IRS. However, in order to e-file with the new AIR system, users must complete a few application processes to be authorized for e-filing.
First, all Responsible Officials of the business or organization will need to complete the e-Services Registration. Next, the IRS will send a confirmation code via US Postal Mail, and the business has 28 days to enter the confirmation code on the e-Services webpage. This step must be completed before the business can apply for a TCC.
Once you've completed the registration for the e-Services tools, you'll need to apply for a Transmitter Control Code (TCC) and Software ID to e-file your ACA return with the ACA Application for TCC. Once the application is completed, the Responsible Officials of the business will need to sign the terms of agreement and include the PIN that was created through the e-Services registration process.
Next, software developers, transmitters, and issuers will need to pass all applicable test scenarios presented by the IRS related to the AIR system. This ensures you can communicate with the IRS before you start submitting any returns through AIR.
Once you've passed the test communication scenarios with the IRS, you'll be able to e-file your ACA return through the AIR system. AIR processes each submission and provides a detailed acknowledgment of filing. The IRS recommends keeping a copy of this acknowledgment for at least three years after the filing due date.
After registering with e-Services and completing the confirmation process, you'll have access to the ACA Application for TCC. You must complete and submit the application, with the signatures of the Responsible Officials and the PIN they created during the registration process.Learn More