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

Adam Rivera
August 10, 2018

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.

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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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