When the penalty for not having individual health insurance was eliminated by the federal. Some of the states had implemented individual mandates at the state level. The state mandate requires its residents to purchase and maintain Minimum Essential Coverage or pay a tax penalty to the state. So, employers who employ residents from the individual mandated states are required to report the health insurance offered to the respective state and furnish
copies to their employees.

The following States Mandated ACA Reporting:

  • California
  • District of Columbia
  • Massachusetts
  • New Jersey
  • Rhode Island
  • Vermont

California:

Employers who offer Minimum Essential Coverage (MEC) to the residents of California are required to submit a return to the state acknowledging that their employees are enrolled in qualified health insurance coverage throughout the year and distribute copies to
their employees.

Employers who employ residents of California are required to file the same information found in Form 1094 and 1095-B / 1095-C.

January 31, 2021, is the deadline for the distribution of copies to the employees by
the employer.

March 31, 2021, is the deadline for filing Forms 1095 B/C to the state.

Click here to learn more about California ACA Reporting Requirements.

District of Columbia:

D.C. law says, Employers must provide “Minimum Essential Coverage” to the residents of D.C. during the calendar year and should submit the ACA Reporting to the Office of Tax and Revenue (OTR) every year. MEC must be offered to at least one D.C. Resident and distribute the copies to employees.

Employers who employ residents of D.C. are required to file the same information found in 1094 and
1095-B / 1095-C.

March 02, 2021, is the deadline for the distribution of copies to the employees by the employer.

April 30, 2021 - deadline for filing of Forms 1094 and 1095 B/C to the state.

Click here to learn more about the D.C. ACA Reporting Requirements.

Massachusetts:

Employers of Massachusetts must offer Minimum Creditable Coverage (MCC) to the MA residents and submit the health coverage documents to the state and are required to indicate that their employees are met with MCC. Employers are liable to distribute copies to the residents of Massachusetts.

Employers are required to file Form MA 1099-HC to the state and distribute copies
to employees.

January 31, 2021, is the deadline for distributing the copies of MA 1099-HC to the employees.

March 31, 2021, is the deadline to submit form 1099-HC to the state.

Click here to learn more about MA Form 1099-HC Reporting Requirements

New Jersey:

Employers of New Jersey must offer “Minimum Essential Coverage” to N.J. residents and electronically submit their ACA reporting to the State of New Jersey through the MFT Secure transport service. Employers are also liable to distribute copies of their ACA reporting forms to each primary enrollee.

Employers who employ residents of New Jersey must file the same information found in 1094 and 1095-B / 1095-C and distribute copies to each primary enrollee.

March 02, 2021, is the deadline for the distribution of copies to the employees by the employer.

March 31, 2021, is the deadline for filing Forms 1095 B/C to the state.

Click here to Learn More about New Jersey Form 1095-B/C Reporting Requirements.

Rhode Island:

Employers of Rhode Island must offer “Minimum Essential Coverage’ to Rhode Island residents during any month of the calendar year must submit their ACA Forms through the Division of Taxation’s website. Employers are liable to distribute written statements to their primary insured employees (R.I. residents) to complete their tax returns.

Employers who employ Rhode Island residents are required to file the same information found in 1094 and
1095-B / 1095-C.

March 02, 2021, is the deadline for the distribution of copies to the employees by the employer.

March 31, 2021, is the deadline for filing Forms 1094 & 1095 B/C to the state.

Click here to Learn More about Rhode Island Form 1095-B/C Reporting Requirements.

Vermont:

Effective from January 1, 2020, the State of Vermont requires most of their Vermont residents above the age of 18 to obtain health insurance coverage and submit their 2020 tax forms to the state.

Till date, Vermont has not released any additional reporting requirements for employers. For any updated information and to learn more about Vermont ACA reporting requirements, please click here.

Few other states such as Connecticut, Hawaii, Maryland, Minnesota, and Washington are also considering individual mandates for their states.

The implementation of these states’ individual mandates is to encourage health insurance enrollment. To learn more, please click here.