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State Individual Mandates: ACA Reporting Requirements for 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.
ACA State Filing Requirements
The following states have passed individual mandates requiring residents to maintain qualifying health insurance coverage or pay a state tax penalty. These mandates are part of each ACA State Filing Requirements.
| California | |
| IRS 1094 & 1095-B/C Form |
Distribution to Employees: February 02, 2026State Filing: March 31, 2026 |
| 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 02, 2026State Filing: April 30, 2026 |
| 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: February 02, 2026State Filing: February 02, 2026 |
| 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 02, 2026State Filing: March 31, 2026 |
| Rhode Island | |
| State-specific return or ACA 1094 & 1095-B/C Form |
Distribution to Employees: March 02, 2026State Filing: March 31, 2026 |
| 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 |
Note: If you’re an employer using the alternate method of furnishing statements, your deadline is January 31, 2026, or 30 days after the request, whichever is later. Learn More