The information below details necessary reporting Updated as of October 2019
Massachusetts At the end of each coverage year, employers that provide minimum creditable coverage (MCC) or their vendors must distribute Form MA 1099-HC to covered Massachusetts residents and report this information to the state Department of Revenue (DOR) by January 31.Most employers rely on their insurance vendors or Third-Party Administrators to determine MCC status, distribute the forms and file the DOR report. More details …
New Jersey Beginning in 2020, New Jersey will require employers to report prior-year health coverage information for covered employees and their dependents residing in the state. Reporting guidance specifies that employers and other MEC providers must transmit health coverage returns for the 2019 tax year through New Jersey’s e-file system for W-2 forms by March 31,2020 EXTENDED to May 15, 2020..The returns must contain the information required for IRS Forms 1094-C and 1095- C. Companies are encouraged to send only New Jersey residents’ data, but the state will accept the same 1094/1095 files sent to the IRS — even if they include data for out-of-state residents. More details …
Washington, DC The reporting requirement for DC encompasses any employee for whom the employer withholds DC taxes, or any employee who has a DC mailing address, even if the employer doesn’t withhold and report DC taxes. Employers that furnish covered employees with MEC notices for federal purposes don’t have to provide duplicate notices for DC. More details …
California Beginning Jan. 1, 2020, California’s new mandate (2019 Ch. 38, SB 78) will require state residents to maintain Minimum Essential Coverage (MEC) for themselves and their dependents. Self-insured plan sponsors, health insurers and other entities that provide MEC to residents must file coverage reports with the California Franchise Tax Board (FTB) by March 31 after the
coverage year has ended. The FTB will develop reporting forms, but currently, the same information reported to IRS under IRC § 6055 will suffice for California reporting. More details …
Rhode Island Rhode Island’s Market Stability and Reinsurance Act (2019 Ch. 88, HB 5151 Art. 11) reinstates the individual coverage mandate for state residents, beginning in 2020. The state law closely follows the ACA mandate in its original form, including the definition of MEC and penalty calculations.While it has not been confirmed, the IRS coverage-reporting forms may suffice for Rhode Island’s reports. More details …
Vermont Amendments to Vermont’s individual health coverage mandate (2019 Act 63, HB 524) require residents to self-report compliance beginning in 2020. Residents filing individual income tax returns will indicate if they had MEC during the tax year and, if requested by the state, will have to submit their IRS Forms 1095-B and 1095-C as proof. Vermont doesn’t require employer reporting unless the ACA mandate (IRC § 6055) for MEC providers to furnish a statement to covered individuals is suspended or eliminated. More details …