![]() There must be a minimum of one responsible official, who has responsibility for the authority over the electronic filing of information returns for the firm or organization at one location.Determine who will handle the electronic filing:.According to IRS Publication 5164, Test Package for Electronic Filers of Affordable Care Act (ACA) Information Returns (AIR), and Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters, an employer should: What steps should an employer take in order to electronically file Section 6055 or Section 6056 information returns?Įmployers filing 250 or more information returns with the Internal Revenue Service (IRS) are required to file electronically using the Affordable Care Act Information Return System (AIR). ![]()
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