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State Health Coverage Reporting Requirements

The chart below summarizes the new state and local health coverage reporting requirements that apply to certain employers for health coverage they provided to their employees during the 2020 calendar year. These requirements are separate and in addition to any Form 1094 or 1095 health coverage reporting requirements employers may have.

LocaleWho is Required to FileWho Must Be ReportedFormsFurnishing Deadline Filing Deadline Filing Location State PenaltiesHelpful Links
CASelf-insured Employers (Fully insured employers can rely on carrier) Any covered CA resident employee (and covered spouse/ dependents)1095-B, 1095-C1/31/21 3/31/21 Franchise Tax Board (electronic and paper filing available)  $50 per form for failure to file after 5/31/21 https://www.ftb.ca.gov/file/business/report-mec-info/technical-specifications.html#publications
D.C. Self-Insured Non-ALE & All ALEs Any covered D.C. resident employee (and covered spouse/ dependents)1095-B, 1095-CNo separate requirement to furnish from federal requirements4/30/21 Office of Tax Revenue (OTR) – electronic filing only through MyTax.DC.govNone https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FAQ%20reporting%20SRP%20Update.3.31.20.pdf
MASelf-Insured Employers (unless TPA provides) Any covered MA resident (and covered spouse/ dependents)MA 1099-HC1/31/21 1/31/21Department of Revenue – electronic only through MassTaxConnect $50 per form for failure to furnishhttps://www.mass.gov/info-details/health-care-frequently-asked-questions-for-employershttps://www.mass.gov/service-details/health-care-reform-for-employers
NJSelf-Insured Employers (Fully insured employers must report if carrier does not report) Any covered NJ resident employee (and covered spouse /dependent)1095-B, 1095-C, or NJ-10953/2/213/31/21Division of Taxation – electronic filing only through Division of Revenue and Enterprise Services (DORES)Nonehttps://nj.gov/treasury/njhealthinsurancemandate/employers.shtml#:~:text=Insurers%20who%20provide%20coverage%20through,sent%20to%20each%20primary%20enrollee
RISelf-insured Employers (Fully insured employers must report if carrier does not report) Any covered RI resident employee (and covered spouse/ dependent)1095-B, 1095-C3/2/213/31/21Division of Taxation – electronic filing only through Division of Taxation portal Nonehttp://www.tax.ri.gov/healthcoveragemandate/index.php

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