IRS Releases Processing Year 2022 Publication 5165

Paul Ogawa
March 8, 2022

The IRS recently released the updated Publication 5165 for tax year 2021. Publication 5165 is the Guide for Electronically Filing Affordable Case Act (ACA) Information Returns for Software Developers and Transmitters. Notable changes are detailed below.

  • Year updated throughout
  • Publication 4600 removed from reference documents
  • Proposed regulation reduces threshold from 250 to 100 separate information returns for electronic filing requirement and corrected information return must be filed in the same manner as the original return
  • Third-party transmitters must be listed as an Authorized User on the ACA Application for TCC to receive information about a Receipt ID
  • Transmitter should contact AIR Help Desk to request Form T/P Indicators be moved to Production “P” status
  • ISS Fault Code Message added for UI Channel for Fault Code TPE2001
  • Error Code AIRSH200 deleted
  • “AuthoritativeTransmittalInd” is now required. On a 1095 Correction, it should be marked “0”

Click here to view the revised Publication 5165.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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