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- State Individual Mandate ACA Reporting
After eliminating federal individual mandates under the Affordable Care Act (ACA) by Congress, several states have begun implementing the individual mandate at the state level. Employers now have to file their employees’ offer of health coverage information to the state and furnish copies to their employees annually.
In addition to the ACA federal reporting requirements, employers will now have reporting requirements at the state level.
States with Individual Mandates
The following states have passed individual mandates requiring their residents (individuals) to purchase and maintain qualifying health insurance coverage or pay a state tax penalty.
| S.no. | States | ACA Form to File | Deadline |
|---|---|---|---|
| 1 | California | IRS 1094 & 1095-B/C Form | Distribution to Employees: January 31, 2024State Filing: April 01, 2024 |
| 2 | Connecticut | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| 3 | District of Columbia | IRS 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| 4 | Hawaii | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| 5 | Maryland | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| 6 | Massachusetts | MA 1099-HC Form | Distribution to Employees: January 31, 2024State Filing: January 31, 2024 |
| 7 | Minnesota | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| 8 | New Jersey | IRS 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| 9 | Rhode Island | IRS 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| 10 | Vermont | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| 11 | Washington | Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| California | |
| IRS 1094 & 1095-B/C Form | Distribution to Employees: January 31, 2024State Filing: April 01, 2024 |
| Connecticut | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| District of Columbia | |
| IRS 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| Hawaii | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| Maryland | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| Massachusetts | |
| MA 1099-HC Form | Distribution to Employees: January 31, 2024State Filing: January 31, 2024 |
| Minnesota | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| New Jersey | |
| IRS 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| Rhode Island | |
| State-specific return or ACA 1094 & 1095-B/C Form | Distribution to Employees: March 01, 2024State Filing: April 01, 2024 |
| Vermont | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
| Washington | |
| Yet to be released | Distribution to Employees: Yet to be releasedState Filing: Yet to be released |
