Section 6 Identifying Transmissions and Records
Publication 5258 — Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide · 2026-10-03 edition · updated 2026-10-04 · United States
6.1 | Identifying the Transmission Type
A transmitter can submit three types of ACA transmissions to IRS:
Table 6-1: Transmission Type Codes
Type of Transmission Description
A transmission containing original Form 1094/1095 Original Records (“O”) records
A transmission containing correction Form Correction Records (“C”) 1094/1095 records
A transmission containing original Form 1094/1095 Replace Transmission (“R”) records to replace a transmission that IRS rejected
Note: A transmission containing corrected 1094/1095 records that IRS rejected must be resubmitted with TransmissionTypeCd = “C”
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The type of transmission is identified in the XML Schema in the ACATransmitterManifestReqDtl by the data included in the TransmissionTypeCd element. The TransmissionTypeCd element is required and the eFile Type TransmissionTypeCdType data must be one of the following enumerated values shown below:
<xsd:simpleType name=”TransmissionTypeCdType”>
xsd:annotation
xsd:documentation
A transmission consisting of original records which have not been previously submitted to IRS is coded “O”.
A transmission containing corrected records or corrections to records that have been submitted to IRS and have been accepted by IRS is coded “C”.
A transmission that replaces a rejected transmission or that contains submissions that replace rejected submissions is coded “R”.
Note: Do not comingle submissions of different types (O, C, or R) in the same transmission. Each transmission must contain only one type of submission. Additionally, each submission must only contain one type of records (O, C, or R).
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6.2 | Identifying the Transmission Status (Acknowledgement)
When the transmitter retrieves their Acknowledgement, the ACABulkRequestTransmitterResponse includes the XML element TransmissionStatusCd which conveys the status of the transmission. The eFile Type TransmissionStatusCodeType data conveys one of the following enumerated values shown below:
<xsd:simpleType name=”TransmissionStatusCodeType”>
xsd:annotation
xsd:documentation
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A snippet of XML included in the Acknowledgement that will include the Transmission Status Code follows in Figure 6-1:
<soap:Envelope xmlns:soap=”http://schemas.xmlsoap.org/soap/envelope/”>
soap:Header
<acaBusHeader:ACABusinessHeader xmlns:irs=”urn:us:gov:treasury:irs:common”**
**xmlns=”urn:us:gov:treasury:irs:ext:aca:air:tyYY”** **xmlns:ns3=”http://docs.oasis- open.org/wss/2004/01/oasis-**
**200401-wss-wssecurityutility-1.0.xsd”**
**xmlns:ns4=”http://www.w3.org/2000/09/xmldsig#” xmlns:acaBusHeader=”urn:us:gov:treasury:irs:msg:acabusiness**
**header” xmlns:ns6=”urn:us:gov:treasury:irs:msg:irsacabulkrequesttransmitter”** **xmlns:ns7=”http://docs.oasis-open.**
**org/wss/2004/01/oasis-200401-wss-wssecurity-secext- 1.0.xsd”**
**xmlns:ns8=”urn:us:gov:treasury:irs:msg:acasecurityheader”>
Figure 6-1: Identifying the Transmission Status Code
All the records within a transmission have been received but not necessarily accepted for processing by IRS when the Transmission Status Code is one of either “Accepted” or “Accepted with Errors” or “Partially Accepted”.
- If the Transmission Status Code is “Accepted”, it indicates that AIR did not find any errors in any of the
submissions within the transmission.
- If the Transmission Status Code is “Accepted with Errors”, the transmission and all of the records within
the transmission have been accepted by IRS. However, errors identified in the transmission are expected to be corrected and submitted in another transmission where the TransmissionTypeCd element is set to “C” for corrections.
- If the Transmission Status Code is “Partially Accepted”, the IRS has successfully processed and
accepted the transmission with at least one rejected submission included in the transmission, (but not all
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submissions). The rejected submission must be replaced, where the TransmissionTypeCd element is set to “R” for replacement.
- When the Transmission/Submission Status Code is “Rejected”, the transmission has been rejected and
will have to be replaced where the TransmissionTypeCd element is set to “R” for replacement.
6.3 | Receipt ID or UTID as Basis for Uniquely Identifying Transmissions and Records
When the transmitter sends a transmission to IRS, a Receipt ID is returned to the transmitter to indicate that IRS received the transmission. The Receipt ID, along with the transmitter’s Transmitter Control Code (TCC), or the UTID is the key information required for the transmitter to retrieve the Acknowledgement (processing status and error detail) for a given transmission. The structure of the Receipt ID is as shown in Fig 6-2.
1094B-21-00001234 1094B: Form Type 21: Processing year 00001234: Unique Number
Figure 6-2: Structure of a Receipt ID
Note: The Receipt ID format for TY2017–TY2026 ACA Assurance Testing System (AATS) begins with either AATS1094B or AATS1094C. The Processing Year within the Receipt ID is based on the year the transmission was filed. For example, if filed in November of 2025 and through the associated PY2026, the Receipt ID would be 25 (AATS1095B-25-00001234. If filed in January of 2026 it would remain as 25(AATS1095B-25-00001234).
The Receipt ID format for TY2026 Production transmissions (PY2027) begins with either 1094B or 1094C: (i.e., “1094B-26-00001234” or “1094C-26-00001234”).
In the sample submission response message shown below in Figure 6-3, the Receipt ID assigned to a received transmission is “1094B-PY-00000000”.
“PY” represents the processing year. In addition to uniquely identifying the transmission to both IRS and the transmitter, the Receipt ID also includes information about the type of forms contained in the transmission (in this case Forms 1094/1095-B) and the processing year) in which AIR received the transmission. The Receipt ID returned to the transmitter should be kept with the Form Data File submitted in the transmission and protected from loss or deletion.
Figure 6-3 includes a sample Response message that the transmitter would receive if they had submitted the transmission via the ISS-A2A channel. Please note that the TransmissionStatusCd is “Processing”. The TransmissionStatusCd contained in the Response message to a transmission request will either be “Processing” or “Rejected” or “Accepted” or “Accepted with Errors” or “Partially Accepted” or “Not Found”.
Figure 6-3: Sample AIR ISS-A2A Transmission Intake Response Message
If the transmitter uses the AIR ISS-UI channel to upload a transmission, the Receipt ID assigned to that
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transmission upon receipt is returned and displayed on the web browser as shown below in Figure 6-4.
Figure 6-4: Sample AIR ISS-UI Transmission Intake Response Message
6.3.1 | Uniquely Identifying Forms 1094 within a Transmission
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Identifying Transmissions and Records
When the transmitter generates the Form Data File, there are XML elements included in the schema that provide for uniquely identifying submission(s) within the transmission and record(s) within the submission. A submission is identified by the Form 1094 transmittal included in the transmission. Each Form 1094 transmittal XML schema (both for Form 1094-B and for Form 1094-C) includes the XML element SubmissionId within the respective Form1094BUpstreamDetailType or Form1094CUpstreamDetailType eFile Type. The XML Schema snippet for Form 1094-C that includes the SubmissionId follows:
Figure 6-5: Submission Id is Required for Every Form 1094 in the Transmission
The SubmissionIdType eFile Type is defined in the XML Schema as a string type. The Submission ID cannot be less than 1 (one) and cannot include fractions or decimal values. The Submission ID must not be duplicated within a transmission. IRS recommends that the Submission ID start at 1 for the first Form 1094 transmittal within the transmission and increment by 1 for every subsequent Form 1094 transmittal in the transmission.
Every Form 1094 in a transmission can be uniquely identified by the XML element UniqueSubmissionId which is derived by concatenating the transmission Receipt ID generated by IRS with the Form 1094 Submission ID. For example, given the referenced Receipt ID below and a transmission from a Transmitter or Issuer that included 3 submissions, Forms 1094-B would be uniquely identified as follows:
Table 6-2: Unique Submission Identifier
Form 1094-B Transmittal
SubmissionId
Form 1094-B Transmittal
UniqueSubmissionId
1 1094B-PY-00000283|1
2 1094B-PY-00000283|2
3 1094B-PY-00000283|3
6.3.2 | Uniquely Identifying Forms 1095 within a Transmission
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Form 1095 records within a submission are identified in the XML schema (both for Form 1095-B and for Form 1095-C) by the XML element RecordId within the respective Forrm1095BUpstreamDetailType or Form1095CUpstreamDetailType eFile Type. The XML Schema snippet for Form 1095-C that includes the RecordId follows:
Figure 6-6: Form 1094-C XML Schema Including RecordId
The RecordIdType eFile Type is defined in the XML Schema as a string type. The Record ID cannot be less than 1 (one) and cannot include fractions or decimal values. The Record ID must not be duplicated within a submission. IRS recommends that the Record ID start at 1 for the first Form 1095 within the submission and increment by 1 for every subsequent Form 1095 in the submission.
Every Form 1095 record in a submission can be uniquely identified by the XML element UniqueRecordId which is derived by concatenating the transmission Receipt ID, the Form 1094 Submission ID, and the Form 1095 Record ID. For example, given the above referenced Receipt ID and a transmission from a Transmitter or Issuer that included 2 submissions with a variable number of records in each submission, Forms 1095-B would be uniquely identified as follows:
Table 6-3: Unique Record Identifier
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| Form 1094-B Transmittal SubmissionId | Form 1095-B RecordId | Unique Identifiers UniqueSubmissionId or UniqueRecordId | ||
|---|---|---|---|---|
| 1 | 1094B-PY-00000283 | 1 | ||
| 1 | 1094B-PY-00000283 | 1 | 1 | |
| 2 | 1094B-PY-00000283 | 1 | 2 | |
| 2 | 1094B-PY-00000283 | 2 | ||
| 1 | 1094B-PY-00000283 | 2 | 1 | |
| 2 | 1094B-PY-00000283 | 2 | 2 | |
| 3 | 1094B-PY-00000283 | 2 | 3 |
6.4 | Identifying Records with Errors
When IRS records an error while processing a record, the unique identifiers described in Section 3.4.2 are used to inform the transmitter where the error occurred. Those errors are written to a file named the Error Data File. The Error Data File is attached (MTOM encoded attachment) to the SOAP Response message when the transmitter requests the status and processing detail (Acknowledgement) for the given transmission. Note: The Error Data File is returned for transmissions processed in the AATS and Production environment.
The content of the Error Data File can be found in the root element IRS_ACABulkRequestTransmitterStatusDetailMessage.xsd_ found in the MSG folder. The ACABulkRequestTransmitterStatusDetailResponseType eFile Type includes a single optional and unbounded XML element TransmitterErrorDetailGrp. The error information for each record is contained within this complex element:
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Table 6-4: Error Data File Contents
Schema Constraints XML Element Description
| Choice Elements – the applicable identifier will be included |
UniqueSubmissionId | The unique identifier indicating which Form 1094 has errors |
|---|---|---|
| Choice Elements – the applicable identifer will be included |
UniqueRecordId | The unique identifer indicating which Form 1095 has errors |
| Choice Elements – the applicable identifer will be included |
SchemaErrorInfo | For informational purposes only—error information about schema |
| Choice Elements – the applicable identifer will be included |
ErrorMessageDetail | ■Error message code ■Error message description ■Pointer to the element (and instance if applicable) |
When the transmitter receives the Receipt ID for a transmission, that Receipt ID must be protected from loss or deletion and maintained with the transmission. The transmitter will have all of the information required to uniquely identify records in a transmission (the Receipt ID, the Submission IDs on Forms 1094, and the Record IDs on Forms 1095), in the event an error is detected by the transmitter or the responsible filing entity (Issuer, Employer). If errors are identified by the transmitter or filing entity, and the record has been submitted and accepted by IRS, the transmitter must use the same unique identifiers to determine the record that needs to be corrected.
6.5 | Corrections and Replacements
6.5.1 | The Correction Process
Corrections can only be made to previous transmissions that have been “Accepted”, “Accepted with Errors” or “Partially Accepted”. Transmitters should file corrections with IRS as soon as possible and furnish a copy of the corrected return to the Recipient.
Transmissions containing correction records must only contain corrections and should not include any “Original” records. Corrections may be filed for the following form types:
Form 1095-B
Form 1094-C, Authoritative Transmittals only
Form 1095-C
Note: Although both the Form 1094-B and Form 1094-C are transmittal forms, the Form 1094-B is purely a transmittal document and, therefore, does not require corrections. The Form 1094-C, Authoritative Transmittal, contains additional information that may need correcting. The Form 1094-C must be submitted in a separate submission when a correction to the Form 1094-C, Authoritative Transmittal, itself is required. Otherwise, the Form 1094-C that is not the authoritative transmittal must be submitted with one or more “corrected” Forms 1095-C.
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The correction process can be utilized when:
- IRS notifies the Transmitter or Issuer of one or more errors on the transmittal (Form 1094-C Authoritative
Transmittal) or information returns (Forms 1095-B or Forms 1095- C) filed.
- The Transmitter or Issuer identifies one or more errors on the transmittal (Form 1094-C Authoritative
Transmittal) or information returns (Forms 1095-B or Forms 1095-C) filed.
- The Employee or Covered Individual reports an error
The unique identifiers assigned by AIR allow corrections to the specific record(s), both transmittal records (Forms 1094) and information return records (Forms 1095) defined above in Section 3.
See the example and figure below illustrating multiple corrections to a single record.
For example, the Form 1094 data located in submission 10 of a transmission would have a USID as follows:
USID= 1094B-PY-00700283|10
The Form 1095 data located in record 2 of submission 10 of a transmission would have a URID as follows:
URID= 1094B-PY-00700283|10|2
Figure 6-7: Reference Records to be Corrected
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6.5.2 | Transmitting Corrections
Guidelines for transmitting corrections:
Do not submit original and corrected documents in the same file
If the transmission is identified as containing corrections in the Manifest ( TransmissionTypeCd is
‘C’), then the “CorrectedInd” in the Form Data File has to be set to “1” and must include either the “CorrectedUniqueSubmissionId” (if the correction is for Form 1094-C) or the “CorrectedUniqueRecordId” (if the correction is for Form 1095) which references the record that is being corrected
- If a Correction is found to be in error and needs to be corrected, submit a Correction to the most recently
accepted Correction – File only one Correction per Unique Submission ID when correcting a Form 1094-C Authoritative Transmittal or Unique Record ID when correcting a Form 1095
- 1094-C Correction can be submitted in the same Transmission as the 1095-C Correction but must be in
a separate Submission
- Correction records will carry both a “Record ID” to uniquely identify the correcting record, as well as the
Unique ID of the 1094-C or 1095 Record to be corrected
For Form 1094-Cs use “SubmissionId” and “CorrectedUniqueSubmissionId”
For Form 1095-Bs and Cs use “RecordId” and “CorrectedUniqueRecordId”
- Always include the complete record for Correction; do not supply only the Corrected data
elements within the correcting record. A corrected record should also include the choice between CorrectedRecRecipientPrsnName and CorrectedRecRecipientName from the record that is being corrected
- When the transmission is Accepted with Errors and the only errors identified are Manifest errors with
a severity of “Report Error”, these errors cannot be corrected and the messages are for informational purposes only
- 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 and 2026 and not for 2015, 2018 or 2019.
6.5.3 | Transmitting Form 1094-C Corrections (Authoritative Transmittals Only)
If an original transmission requires corrections to the Form 1094-C Authoritative Transmittal, include the following (see schema and business rules):
Populate the Form 1094-C “CorrectedInd” with “1”
A “UniqueTransmissionId” for the transmission
A “TransmissionTypeCd” in the Manifest should be “C” for corrections
A “SubmissionId” (SID) for the correction Transmittal record
The “CorrectedUniqueSubmissionId” (CUSID) identifying the record that is being corrected
A “CorrectedSubmissionPayerName” this is the Payer Business Name from the submission (1094-C)
being corrected
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- The “CorrectedSubmissionPayerTIN” this is Payer Taxpayer Identification Number (EIN) from the
submission (1094-C) being corrected
- Populate the “AuthoritativeTransmittalInd” with “0”.
Examples of key data fields from the original record to be corrected are the Name of ALE Member (Employer) and the Employer Identification Number (EIN).
Note: These fields are necessary to allow IRS to associate the correction record to the original record even when the Unique ID’s don’t match. Do not attach any Forms 1095-C.
Note: Please remember to mark the Corrected Form 1094-C as an “Authoritative Transmittal” and complete the entire record Parts I, II, III and if applicable Part IV (not just the Name and EIN). When correcting Form 1094-C Authoritative Transmittal entity data that also appears on associated Forms 1095-C (Name and EIN), it is not necessary to submit changes to every associated Form 1095-C in order to correct that information on the Forms 1095-C. IRS internal systems will associate appropriate entity information to existing Form 1095-C records.
6.5.4 | Transmitting Forms 1095-B or 1095-C Corrections
If an original transmission requires corrections to the Forms 1095-B and 1095-C, include the following (see schema and business rules):
- Populate the Form 1095-B or 1095-C “CorrectedInd” with “1”. Note: The “CorrectedInd” in the Form
1094-C should be “0”. The Form 1094-B is purely a transmittal document and, therefore, does not have a “CorrectedInd”.
A “UniqueTransmissionId” for the transmission
“TransmissionTypeCd” in the Manifest should be “C” for corrections
A “SubmissionId” for the Transmittal (Form 1094) record
A “ RecordId” of the correction record
The “CorrectedUniqueRecordId” (CURID) identifying the record that is being corrected
Include the other required fields in the “CorrectedRecordRecipientGrp”
Elements in the CorrectedRecordRecipientGrp include Recipient Name. TIN from the original record to be corrected is optional.
For a Form 1095-B provide the Business or Individual name
For a Form 1095-C provide the Employee name
Note: These fields are necessary to allow IRS to associate the correction record to the original record even when the Unique ID’s don’t match.
6.5.5 | Transmitting Forms 1094-C and Forms 1095-C Corrections
If an original transmission requires corrections to both the Forms 1094-C Authoritative Transmittal and 1095-C, please file two separate transmissions.
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- The first transmission will be to correct the Form 1094-C Authoritative Transmittal only, by following the
Form 1094-C Authoritative Transmittal Correction Process outlined above.
- The second transmission will be to correct the Form 1095-C by following the Form 1095-C Correction
Process outlined above. Only complete the accompanying Form 1094-C through the element “AuthoritativeTransmittalInd” (Line 19). Populate the “AuthoritativeTransmittalInd” with “0”. Please note: Parts II, III and IV of the Form 1094-C should not be completed.
If, after submitting a correction, IRS identifies a subsequent error, or if the Transmitter identifies a subsequent error, y ou must utilize the Unique IDs associated with the correction. See Figure 6-7 above.
Note: The original record may only be corrected once.
6.6 | Rejected Transmissions
Transmissions can be “Rejected” by both the Portal and AIR. However, the replacement process only applies to Transmissions or Submissions rejected by AIR.
6.6.1 | Transmissions Rejected by IRS Portal
When a transmission is rejected by IRS Portal, the Transmitter will receive a fault (error) code that is prefixed with ‘TPE’. The corresponding error description message will contain information about the errors that was detected. The table of fault codes produced by IRS Portal is included in Section 12.1 of this document.
When a transmission is rejected by IRS Portal, the Transmitter must fix the problem that caused the rejection and resend the transmission. In the case where the message size is too large, the Transmitter must reduce the number of records in the Form Data File before resending the transmission.
Note: Use the same “TransmissionTypeCd” that was used when the transmission was rejected by the Portal to resubmit the file.
6.6.2 | Transmissions/Submissions Rejected by AIR
When AIR rejects the transmission due to malformed schema, missing required element or a pattern mismatch, the Error Code returned to the Transmitter will be prefixed with ‘AIRSH’.
Business rule validation provides Submission level rejections, along with Transmission level rejections. None of the records included in a transmission/submission that are rejected are maintained in IRS data stores. Thus, when a transmission or submission is rejected by AIR, a replacement transmission or submission must be submitted.
The following are reasons for a rejection at the Transmission Level or Submission Level (Forms 1094/1095-B and 1094/1095-C):
A complete Transmission can be rejected due to:
A fatal error identified while processing the transmission metadata
Schema validation failed on the malformed schema and schema definition
Business rule failures at the transmission level (ex: Manifest error, Incorrect Submission ID in Form Data
File)
- All Submissions within the transmission are rejected
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Note: The above situation requires the Transmitters to replace the entire Transmission. The following are reasons for rejection at the Submission Level:
A Transmission can be Partially Accepted when one or more submissions, but not all, are rejected.
A Submission can be rejected due to:
Schema validation failed on the Form Data XML File
Business Rule Failures (ex: Form 1094 Incorrect or Missing Tax Year), which will lead to that Submission
rejection (Form 1094 and its corresponding 1095 Forms).
Note: The above situation requires the Transmitters to replace only the rejected Submission(s).
6.7 | Replacement Process - Transmitting Replacements
A replacement transmission must contain all the records submitted to IRS for processing in the rejected Transmission or Submission that is being replaced. T ransmitters should submit an acceptable replacement transmission no later than 60 days after the date the rejected status of the original transmission was available. The 60-day adjustment applies whether or not, the original transmission was received before or after the ACA Information Returns due date. When an acceptable replacement transmission is received within 60 days from the date the status was available, the file will be treated as filed on the original transmission received date. If an acceptable replacement transmission is received after the 60 days, the file will be treated as filed on the date the replacement transmission is received. In this way, any applicable late-filing penalty is calculated based on the date the transmission was received.
Note: Transmitters should wait until a transmission is processed and the Acknowledgement File status is either ‘Rejected’ or ‘Partially Accepted’ by IRS before submitting a replacement transmission or submission.
Transmitters can replace rejected Transmissions, as well as rejected Submissions. Replacements can only be transmitted for previously rejected Transmissions or Submissions. AIR requires replacements to use specific identifiers to reference the original rejected transmission/submission. When replacing a transmission, the Manifest XML Schema includes an element “OriginalReceiptId” which references the Receipt ID of the original transmission that is being replaced.
When replacing a submission, the Form Data File element “OriginalUniqueSubmissionId” is used to reference the Submission ID of the original submission that is being replaced. When submissions are replaced, the Manifest data element “OriginalReceiptId” is not used. Only transmissions that contained original records ( TransmissionTypeCd is ‘O’) that were rejected require a replacement transmission. When a transmission, containing original records, is rejected ( TransmissionTypeCd is ‘O’), the Transmitter must fix the problem that caused the rejection and resend the transmission as a replacement ( TransmissionTypeCd is ‘R’).
However, if a transmission containing correction records is rejected ( TransmissionTypeCd is ‘C’), the Transmitter must fix the problem that caused the rejection and resend the transmission ( TransmissionTypeCd remains ‘C’).
An individual original submission within a transmission can be rejected by IRS in a Partially Accepted
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transmission. The original submission should be fixed and retransmitted in a replacement transmission ( TransmissionTypeCd is “R”).
6.7.1 | Replacement Transmission
Replacement transmissions must include the following requirements (see schema and business rules for additional details):
A “UniqueTransmissionId” for the replacement transmission
“TransmissionTypeCd” in the Manifest should be “R” for replacement
Include the “OriginalReceiptId” data element in the Manifest identifying the original transmission that is
being replaced
- ACA Business Correlation ID (UniqueTransmissionId) in the Manifest should be unique for each
transmission (UUID which is part of UTID will be checked for uniqueness against that TCC).
DocumentSystemFileNm in the Manifest should match the name of the Form Data File
ChecksumAugmentationNum in the Manifest should be unique for each transmission
Replacement transmission should not include any additional replacing/new submissions
Do not:
- Include the “OriginalUniqueSubmissionId” in the Form Data File
6.7.1.1 | Replacing an Original Transmission that Rejected
If the original Transmission was “Rejected”, then replace the entire Transmission by using the Receipt ID from the Rejected Transmission to populate the Manifest Data element ‘OriginalReceiptId’ of the Replacement Transmission. Replacement transmissions must include the following requirements (see schema and business rules for additional details):
- A “UniqueTransmissionId” for the replacement transmission (ACA Business Correlation ID
(UniqueTransmissionId) in the Manifest should be unique for each transmission (UUID which is part of UTID will be checked for uniqueness against that TCC)
“TransmissionTypeCd” in the Manifest should be “R” for replacements
Include the “OriginalReceiptId” data element identifying the original transmission that is being replaced
DocumentSystemFileNm in the Manifest should match the name of the Form Data File
ChecksumAugmentationNum in the Manifest should be unique for each transmission
Do not:
Include any additional or new submissions
Include the “OriginalUniqueSubmissionId” in the Form Data File
Try to replace individual submissions within a rejected transmission
- Try to replace a transmission that was not rejected
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- Try to replace a transmission that has been successfully replaced
6.7.1.2 | Replacing a “Replacement” Transmission that Rejected
If an original Transmission is rejected and the Replacement Transmission is also rejected, then replace the first (Earliest) rejected Transmission in the chain by populating the Manifest Data element ‘OriginalReceiptId’ with the Receipt ID that references the EARLIEST rejected Transmission in the chain. Please see Figure 6-8 for an illustration of the earliest rejected Transmission in the chain.
Replacement Transmissions must include the following requirements (see schema and business rules for additional details):
- A “UniqueTransmissionId” for the replacement transmission (ACA Business Correlation ID
(UniqueTransmissionId) in the Manifest should be unique for each transmission (UUID which is part of UTID will be checked for uniqueness against that TCC)
“TransmissionTypeCd” in the Manifest should be “R” for replacements
Include the “OriginalReceiptId” data element identifying the Receipt ID that references the first rejected
transmission, which contained a TransmissionTypeCd of “O”, in the chain
DocumentSystemFileNm in the Manifest should match the name of the Form Data File
ChecksumAugmentationNum in the Manifest should be unique for each transmission
Replacement transmission should not include any additional or new submissions
Do not:
Include the “OriginalUniqueSubmissionId” in the Form Data File
Try to replace a rejected replacement transmission
Try to replace individual submissions within a rejected transmission
Try to replace a transmission that was not rejected
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- Try to replace a transmission that has been successfully replaced
Figure 6-8 below depicts the replacement process where both the initial transmission and the first replacement attempt were rejected by AIR.
Figure 6-8: Replacing a Rejected Transmission
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6.7.2 | Replacement Submission
Replacement submissions must include the following requirements (see schema and business rules for additional details):
A “UniqueTransmissionId” for the replacement transmission
“TransmissionTypeCd” in the Manifest should be “R” for replacement
Include the “OriginalUniqueSubmissionId” in the Form Data File identifying the submission that is
being replaced
Duplicate replacement Submission (s) included within the same transmission will be rejected.
Replacement transmission should not include any new submissions
Do not
- Include the “OriginalReceiptId” data element in the Manifest
6.7.2.1 | Replacing a Submission Within a Partially Accepted Transmission
If the Original Transmission was Partially Accepted, then replace the individual Submission(s) that were rejected by populating the data element “OriginalUniqueSubmissionId” in each replacement Submission (Form 1094) with the “UniqueSubmissionId” from the Submission Header of the rejected Submission(s). When filing replacement Submission(s) for submissions that were rejected within a Partially Accepted Transmission, adhere to the following requirements (see schema and business rules for additional details):
A “UniqueTransmissionId” for the replacement transmission
“TransmissionTypeCd” in the Manifest should be “R” for replacement
Include the “OriginalUniqueSubmissionId” in the Form Data File identifying the submission that is
being replaced from the original Partially Accepted transmission
Duplicate replacement Submission ID(s) included within the same transmission will be rejected.
Replacement transmission should not include any new submissions
Do not
Include the “OriginalReceiptId” data element in the Manifest
Submit a submission-level replacement for a transmission that was rejected
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Identifying Transmissions and Records
6.7.2.2 | Replacing Submission from a Partially Accepted Original Transmission when the Replacements Transmission or Submission was Rejected
If the original Transmission is Partially Accepted, and the Transmission with the replacement submissions is Rejected or Partially Accepted, then transmit another replacement transmission using the Submission IDs from the original rejected submissions. In either case always replace the first rejected submission in the chain of rejected submissions when one or more replacements are rejected. Please refer to Figures 6-9 and 6-9A.
Note: First rejected Submission(s) in the chain of rejections does not relate to the order of submissions within an individual Transmission. Figure 6-9 depicts the Submission-Replacement process where a replacement Submission was rejected.
Figure 6-9: Visual depicting the first-rejected submission in a chain of rejections that should be replaced
Figure 6-9A illustrates a similar situation when the entire replacement transmission was rejected
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 83
Identifying Transmissions and Records
Figure 6-9A: Visual showing the first-rejected submission should be replaced when the replacement transmission is rejected
If filing a replacement Submission from a Partially Accepted Transmission where the replacement was rejected, adhere to the following requirements (see schema and business rules for additional details):
“UniqueTransmissionId” for the replacement transmission
“TransmissionTypeCd” in the Manifest should be “R” for replacement
Include the “OriginalUniqueSubmissionId” in each replacement submission Form Data file with the
Unique Submission ID from the header within the earliest rejected Submission in a sequence within a Partially Accepted Transmission that is being replaced (refer to Figures 6-9 and 6-9A)
Duplicate replacement Submission ID(s) included within the same transmission will be rejected.
Replacement transmission should not include any new submissions
Do not:
Include the “OriginalReceiptId” data element in the Manifest
Replace a submission within a Submission Replacement Transmission that was rejected
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 84
Identifying Transmissions and Records
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