Section 2 Interface Overview

The data is exchanged between Transmitters and IRS via Simple Object Access Protocol (SOAP) messages with Message Transmission Optimization Mechanism (MTOM) attachment or via XML file upload using the Transmitter’s web browser. MTOM is a World Wide Web Consortium (W3C) standard that provides a method of efficiently sending binary data to and from Web services. The SOAP data structures and XML Schema are specified in this document. As illustrated in Figure 2-1, there are two data communication channels between the external clients and IRS.

Figure 2-1: External Clients and IRS AIR

Guide for ACA Information Returns Submission Composition and Reference Guide 5

Interface Overview

2.1 | ISS-UI Channel

In this channel, information returns are uploaded as XML files using the HyperText Transfer Protocol (HTTP) over Transport Layer Security (TLS 1.2). A user interface is exposed in IRS portal where a user will login and, if authenticated and authorized, will be allowed to upload files containing information returns.

Both Schemas and sample XML are part of the schema package posted on IRS.gov.

Transmitters must upload two XML files:

1. Manifest file: To create Request Manifest file: Transmitters should use Schema IRSACAUserInterfaceHeaderMessage.xsd to add/create “ACA Business Header” and “Request Manifest Details”

<xsd:element ref=”acabushdr:ACABusinessHeader”/> <xsd:element ref=”:ACATransmitterManifestReqDtl” />

• Element ACABusinessHeader definition defined in IRSACABusinessHeaderMessage.xsd

• Element ACATransmitterManifestReqDtl definition defined in IRS-EXT-ACA-AIR- 1094BC.xsd

2. Form Data File: (1094/1095-[B,C])

• IRS-Form1094-1095BTransmitterUpstreamMessage.xsd

• IRS-Form1094-1095CTransmitterUpstreamMessage.xsd

Note: The Manifest file is created using the “IRS-ACAUserInterfaceHeaderMessage.xsd”, which is uploaded via the ISS-UI Channel. The resulting Manifest file will include both the Manifest Header and the ACA Business Header and will be ready to upload.

2.2 | ISS-A2A Channel

In this channel, information returns are sent as SOAP messages with a MTOM-encoded attachment and gzip compression (see Section 5.1 for more details on HTTP Message Compression) using the SOAP Web Services request-response model. A web service endpoint is exposed in the external-facing IRS portal. The SOAP message will carry the credentials for authentication and authorization. The information returns are transmitted in the file as the MTOM-encoded attachment.

All external partner communication will need to support encryption using TLS v1.2 or greater in accordance with Federal Information Processing Standards (FIPS) Publication 140-3 . Compliant cryptography will be used for strong and secure communication between Transmitters and IRS.

Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 6

Interface Overview