IRS Releases 2018 Affordable Care Act Information Returns (AIR) XML Schemas

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

Form 1094-B XML Schema Changes:

  • New addition, “Choice: CountryCd or CountryNm”
    • If ForeignAddressGrp is present, there is a required choice between CountryCd or CountryNm

Form 1094-C XML Schema Changes:

  • New addition, “Choice: CountryCd or CountryNm”
    • Either CountryCd or CountryNm are required if the xml includes ForeignAddressGrp in GovtEntityEmployerInfoGrp
  • New instructions
    • BusinessName is required when the GovtEntityEmployerInfoGrp is included
    • Omit hyphens and include extensions if applicable in “ContactPhoneNum” field
    • EIN, Lines 36-65 is now a required field

Form 1095-B XML Schema Changes:

  • New additions
    • “Choice: TIN or BirthDt”
    • “Choice: CountryCd or CountryNm”
    • “Choice: SSN or BirthDt”
  • New instructions
    • “The CorrectedRecRecipientName is a complex element. This is the ResponsibleBusinessName on the original 1095-B.”

Form 1095-C XML Schema Changes:

  • New additions
    • “Choice: CountryCd or CountryNm”
    • “Choice: SSN or BirthDt”

View the new Schemas and Business Rules here.

Author

Adam Rivera

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.
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