Click here to skip navigation
An official website of the United States Government -

Frequently Asked Questions Insurance

Is a Memorandum of Understanding (MOU) or Interconnection Security Agreement (ISA) required for communication with IRS’s Affordable Care Act (ACA) Information Returns (AIR) system?

Per IRS guidance, an MOU or ISA is not required to use the IRS’s AIR system; however, the user must register to use the system.

Control Panel

Unexpected Error

There was an unexpected error when performing your action.

Your error has been logged and the appropriate people notified. You may close this message and try your command again, perhaps after refreshing the page. If you continue to experience issues, please notify the site administrator.