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.
