So I am attempting to develop a 1095B xml generation utility but I am confused about optional fields. I have read in some places that you completely remove optional fields that aren't used from the xml. Other places say you keep the tags but leave them empty. Any ideas what the answer is here? There is a surprising lack of xml examples for this.
AFAIK IRS requires, that empty fields should NOT be included in a payload.
And here you could find example of XML requests. For both UI and A2A channels: