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Affordable Care Act (ACA) Information Returns (AIR) AIR Submission Composition and Reference Guide Version 2.0 July 2015 Internal Revenue Service AIR Composition & Reference Guide AIR Internal Revenue
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Who needs air:

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All living beings require air to survive, as it contains oxygen that is essential for cellular respiration.
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Humans need air to breathe in order to supply oxygen to their body cells and remove carbon dioxide, a waste product.
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Animals, birds, and other organisms also need air for respiration and to perform various metabolic processes.
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Plants utilize carbon dioxide from the air during photosynthesis to produce oxygen and energy-rich organic compounds.
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Overall, air is crucial for the survival and functioning of the majority of life forms on Earth.
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Air is the invisible gaseous substance surrounding the earth, a mixture mainly of oxygen and nitrogen.
Those required to file air include individuals or businesses that emit pollutants into the air as part of their operations.
Air emissions reports can be filled out electronically on designated government websites or through specific reporting forms provided by regulatory agencies.
The purpose of air reporting is to monitor and regulate air emissions to protect public health and the environment.
Information such as types and amounts of pollutants emitted, sources of emissions, and compliance with air quality regulations must be reported on air.
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