Guide for Electronically Filing Affordable Care Act (ACA) Information Returns For…
0926 Publ 5165 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
PROCESSING YEAR 2027 PUBLICATION 5165
Publication 5165 (Rev. 9-2026) Catalog Number 66800S Department of the Treasury Internal Revenue Service www.irs.gov
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Last updated 05/06/2025
Change/Document History
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obsolete due to changes to the master document.
Date Summary of Changes
8/20/2026
The system can accept original transmissions for any tax year listed on irs.gov (2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024, 2025 and 2026 however, the system can only accept corrections for 6 tax years preceding the current year. For example, for the Filing year 2026, AIR system will accept corrections for 2020, 2021, 2022, 2023, 2024, 2025, 2026 and not for 2015, 2016, 2017, 2018 or 2019. If an original transmission requires corrections to the Form 1094-C Authoritative Transmittal, include the following (see schema and business rules):
08/03/2026 Corrected formatting issues and grammer throughout publication
08/03/2026 Remove reference for TY2016 throughout
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters ii
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