State Individual Mandate
ACA Reporting Requirements for the
2025 Tax Year

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.