State Individual Mandate
ACA Reporting Requirements for 2021

State Individual Mandate ACA Reporting Requirements for 2021

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.

California
IRS 1094 & 1095-B/C Form

Distribution to Employees:

February 01, 2021

State Filing:

March 31, 2021
Connecticut
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released
District of Columbia
IRS 1094 & 1095-B/C Form

Distribution to Employees:

March 02, 2021

State Filing:

April 30, 2021
Hawaii
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released
Maryland
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released
Massachusetts
MA 1099-HC Form

Distribution to Employees:

February 01, 2021

State Filing:

March 31, 2021
Minnesota
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released
New Jersey
IRS 1094 & 1095-B/C Form

Distribution to Employees:

March 02, 2021

State Filing:

March 31, 2021
Rhode Island
State-specific return or ACA 1094 & 1095-B/C Form

Distribution to Employees:

February 01, 2021

State Filing:

Yet to be released
Vermont
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released
Washington
Yet to be released

Distribution to Employees:

Yet to be released

State Filing:

Yet to be released

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