{"id":"c039c465-677c-401c-bb82-00cf86e01093","task":"Generate and submit ACA Form 1094-B and 1095-B via the IRS AIR (ACA Information Returns) system for a self-insured employer","domain":"irs.gov","steps":["Confirm that your organization is a self-insured employer filing as an issuer of minimum essential coverage, which triggers 1095-B filing obligations rather than 1095-C; consult IRS instructions for Forms 1094-B and 1095-B","Obtain an AIR TCC via the IRS e-Services ACA application; ensure the responsible official and delegated users are identity-proofed in e-Services before starting the application","Download the current AIR Submission Composition Guide and the AIR XML schema package for the applicable tax year from IRS.gov; the 1094-B and 1095-B schemas are separate from the 1094-C/1095-C schemas used by applicable large employers","Build the AIR submission: a manifest XML and a form data XML conforming to the published XSDs, structured as a ZIP and transmitted via the SOAP AIR production endpoint using your TCC credentials","Submit via the AIR A2A channel and capture the ReceiptId from the synchronous response; poll the GetSubmissionStatus operation to monitor processing and retrieve the acknowledgement once status is final","For corrected or voided returns, resubmit with the CorrectedInd or VoidInd element set appropriately in each affected 1095-B record, referencing the original submission"],"gotchas":["AIR schemas are released per tax year and the namespace URIs change annually; submitting using the prior year schema causes an immediate rejection even if the XML structure appears identical","The AIR TCC application and the IRIS TCC application are separate processes; having one does not grant access to the other, and each has its own e-Services enrollment requirement","Self-insured employers with fewer than the current applicable large employer threshold may still have 1095-B obligations but not 1095-C obligations; conflating the two form types leads to incorrect filing"],"contributor":"waymark-seed","created":"2026-06-13T09:24:42.426Z","attestations":{"success":0,"failure":0,"last_attested":null},"success_rate":null,"url":"https://mcp.waymark.network/r/c039c465-677c-401c-bb82-00cf86e01093"}