The IRS ACA Information Returns (AIR) Filing System has opened for 2018 tax year filings. The Affordable Care Act requires applicable large employers (those with 50 or more full-time employees) to provide their full-time employees information about their offer of health coverage. ACA also requires insurers and employers of any size with a self-funded health plan to provide covered individuals information describing their coverage.
Electronic filing using the AIR Filing System is mandatory for those who transmit 250 or more 1095-B/C information returns.
For assistance with ACA data collection, form distribution and electronic filing, contact your account manager or solutions@BASusa.com.