The IRS has revised Publication 5165, “Guide for Electronically Filing Affordable Care Act (ACA) Information Returns.” The document provides guidance on electronic filing of ACA returns to the IRS. In addition to expected updates to years referenced, there are a number of changes.
Additional direction on retrieving acknowledgements has been provided. These step-by-step instructions detail acknowledgement retrieval processes for both the UI and the A2A channel.
There is a new note stating that while new originals can be sent for any past tax year, corrections can only be electronically filed for the past six tax years.
There is a new note stating that for corrections, the accompanying 1094-C need only be completed through the “AuthoritativeTransmittalInd” element with parts II, III, and IV of the form not required when correcting the 1095-B and 1095-C.
