2015 is taken as a good faith year as it is the first reporting year. You must take care while filing returns and try to be as accurate as possible in filling those data fields. Missing the deadline or filing after it may lead to freshly increased fines.
Apart from deadlines and penalties, are you sure that you know everything about ACA reporting and e-filing?

Let’s start with the basic explanation for AIR:-
IRS has set up the AIR system where 1094 and 1095 form files will get accepted as a part of health coverage reporting. The system is newly built and will be taken in use for the first time. It is quite complex and specific to ACA reporting only. The system has its own unique requirements, features and specifications.
For filing ACA Information Returns (Forms 1094-B, 1095-B, 1094-C and 1095-C) to IRS, AIR system has to be used. Here are the further specifications of the filing format:
- For transmissions, the only acceptable file format is XML.
- Any transmission must not exceed 100MB. In case, the transmission exceeds 100MB, then it can be split and sent in batches.
- Transmitter Control Code (TCC) application is now available online in 3 types: Developer, Submitter & Filer.
- Transmitters are required to generate IDs and maintain them along with associated transmissions.
- For each transmission, a receipt ID will be generated that will be required to request the transmission acknowledgement from the IRS.
- Though the receipt ID does not indicate if the transmission was rejected or approved and the IRS will return any of these status information for each transmission: In Processing, Accepted, Accepted with Errors, or Rejected.
- If applicable, the IRS will create an Error Data File that consists of error code, record information and description and xpath content for each error in the respective transmission.
For the Tax year 2014 ( that is voluntary year), Affordable Care Act Assurance Testing System (AATS) began on July 29, 2015, whereas for testing Tax Year 2015 returns, the AATS portal opened on November 2, 2015.
Though for Tax Year 2014 (voluntary year), corrections are not required, still if you wish to submit, then it will get accepted.
For Tax Year 2015, corrections are required as it is the mandatory year.
March 31, 2016 is the deadline for electronically filing the returns for Tax Year 2015 with the IRS.
While these are the common specifications about the information returns and reporting, you can check the finalized publication on the same from IRS.gov. You can also get assistance from domain experts or your benefits partner (brokers, TPAs, solution provider) to help you manage the burden of reporting and avoid any penalties. With TeemWurk BenAdmin, you can perform the reporting and filing formalities with accuracy and efficiency.