IRS Releases 2018 Affordable Care Act Information Returns (AIR) Business Rules

August 10, 2018 Adam Rivera

The IRS has released the 2018 AIR Business Rules. There are a number of changes from the previous revisions:

Form 1094-B Business Rules Changes:

  • No changes

Form 1094-C Business Rules Changes:

  • Deleted Rules
    • 1094C-011, 1094C-012, 1094C-015-01, 1094C-016-01, 1094C‐021, 1094C‐022, 1094C‐024, 1094C‐025, 1094C‐045‐01, 1094C‐048, 1094C‐050, 1094C‐060‐01, 1094C‐061, 1094C‐063‐01, 1094C‐064, 1094C‐081
  • New Rules
    • 1094C‐045‐02, 1094C‐048‐01, 1094C‐050‐01, 1094C‐060‐02, 1094C‐081‐01, 1094C‐097
  • Changed Rules
    • 1094C-096 changed status from New to Active

Form 1095-B Business Rules Changes:

  • Changed Rules
    • 1095B-092, 1095B-093, 1095B-094 all changes from New to Active

Form 1095-C Business Rules Changes:

  • No changes

Other Changes:

  • No changes to Manifest and Header business rules.
  • Shared-009 and Shared-010 changed status from New to Active

 

View the new Business Rules here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

More Content by Adam Rivera
Previous Article
IRS Releases Draft of New Information Return, 1098-F

The IRS has released a draft for a new information return form that has been created as a result of the rec...

Next Article
IRS Releases 2018 Draft Form 1095-B

The IRS has released the 2018 Draft Form 1095-B.

×

Regulatory Analysis News - Delivered Weekly

Company
Thank you for subscribing!
Error - something went wrong!