Apply for the Affordable Care Act for Transmitter Control Code (TCC)

Under the Affordable Care Act (ACA), insurance companies, self-insured companies, and large businesses and businesses that provide health insurance to their employees must submit information returns to the IRS reporting on individual’s health insurance coverage. The electronic-filing threshold for information returns has been decreased to 10 or more returns. After January 1, 2024, you are required to file electronically if submitting 10 or more information returns.

The following can use the AIR System to electronically file ACA information returns to the IRS:

• Software developers
• Employers
• Insurance Issuers or Carriers
• Government Agencies
• Third parties who would submit returns either for their own company and/or for other companies

The ACA information returns include:

• Form 1094-B, Transmittal of Health Coverage Information Returns
• Form 1095-B, Health Coverage
• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

Step 1: Register to use IRS e-Services tools and apply for your ACA application for Transmitter Control Code (TCC)

The IRS requires an ID.me account to access e-Services and other online services

E-Services transitioned the AIR Production application to a modernized sign-in system that requires users to register and sign in with ID.me to access the e-Services suite of online applications.

ID.me is an account created, maintained, and secured by a technology provider.

Software developers, transmitters, and issuers must have a TCC to electronically file AIR Forms 1094/1095-B and 1094/1095-C.

• You must sign the terms of agreement with the PIN created during the registration process.
• When the application is in completed status, the Transmitter Control Code(s) will be visible online and will be mailed via U.S. Postal mail.
• Each role selected on the application - software developer, transmitter, and issuer - results in a separate TCC.
• When conducting software testing with the IRS, use the software developer TCC.
• If you are transmitting information returns, use the transmitter or issuer TCC.

To register and apply, visit the Affordable Care Act (ACA) Services and use the ACA Application for TCC option.

Step 2: Pass all applicable test scenarios

You must pass all applicable test scenarios. This will help ensure you can communicate with the IRS before you submit information returns through the AIR system.

• Software Developers are required to annually pass Affordable Care Act Assurance Testing System (AATS) testing to transmit information returns to the IRS. You will need a new Software ID for each tax year and each ACA Information Return package they support. Note: Software Developers who passed testing for any tax year ending after December 31, 2014 do not need to test for the current tax year. Software IDs are scheduled to move to Production one week from the date the software IDs are assigned.
  
• Transmitters and Issuers must use approved software to perform the communications test. You are only required to successfully complete the communication test once.