State Individual Mandate
ACA Reporting Requirements
for 2024
The Tax Cuts and Jobs Act of 2017 has effectively eliminated the federal individual mandate by reducing the penalty to zero starting in 2019.
In response to this, some states like Massachusetts, California, the District of Columbia, New Jersey, Rhode Island and Vermont have passed their ACA’s individual mandate 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.
California Individual Mandate ACA Reporting Requirements
Employers who provide health insurance coverage to the california employees are required to submit a return to the state, indicating that their employees (California residents) had qualified health insurance coverage throughout the year. They must also distribute copies to
their employees.
Employers who employ California residents must file the same information found in the 1094 and
1095-B / 1095-C.
The deadline to distribute the copies to employees is on
January 31, 2024.
The deadline to File Form 1095-B/C to the State is on April 01, 2024
Learn More about California ACA Reporting Requirements
District of Columbia Individual Mandate ACA Reporting Requirements
The D.C. law requires every employer who provides “Minimum Essential Coverage” to at least one D.C. resident during the calendar year must submit their ACA reporting to the D.C. Office of Tax and Revenue (OTR) every year.
Employers who employ D.C. residents must file the same information found in the 1094 and 1095-B / 1095-C.
The deadline to distribute the copies to employees is on February 28, 2024.
The deadline to File Form 1094 & 1095-B/C to the State is on
April 30, 2024.
Learn More about D.C. ACA Reporting Requirements
Massachusetts Individual Mandate ACA Reporting Requirements
Employers who provide health coverage to MA residents must submit the health coverage information to the state, indicating that they meet Minimum Creditable Coverage (MCC) throughout the tax year.
Employers must file Form MA 1099-HC to the state and distribute copies to employees.
The deadline to distribute the copies of MA 1099-HC to employees is on January 31, 2024.
The deadline to submit MA 1099-HC forms to the state is April 01, 2024
Learn More about MA Form 1099-HC Reporting Requirements
New Jersey Individual Mandate ACA Reporting Requirements
New Jersey employers or out-of-State employers who provide health coverage to N.J. residents must
must submit their ACA reporting to the State of New Jersey through the
MFT Secure transport service.
Employers must file 1095-B/C federal forms to the State and distribute the copies of the 1095 form to each primary enrollee.
The deadline to distribute the copies to employees is on February 28, 2024.
The deadline to File Form 1095-B/C to the State is on April 01, 2024.
Learn More about New Jersey Form 1095-B/C Reporting Requirements
Rhode Island Individual Mandate ACA Reporting Requirements
Employers who provide health coverage to Rhode Island residents must submit their
ACA reporting through the Division of Taxation’s website, indicating that they meet Minimum Creditable Coverage (MCC) throughout
the tax year.
Employers who employ Rhode Island residents must file the same information found in the 1094 and 1095-B / 1095-C.
The deadline to distribute the copies to employees is on January 31, 2024.
The deadline to File Form 1094 & 1095-B/C to the State is on
April 01, 2024.
Learn More about Rhode Island Form 1095-B/C Reporting Requirements
Vermont Individual Mandate ACA Reporting Requirements
Effective January 1, 2020, Vermont requires most of their Vermont residents over the age of 18 to obtain health insurance coverage and submit their 2023 tax forms.
Currently Vermont has not released any additional reporting requirements for employers. For any updated information, check out Vermont ACA reporting requirements
Few other states such as Connecticut, Hawaii, Maryland, Minnesota, and Washington are also considering individual mandates for their states. Learn More
