Who is subject to this reporting requirement?
An employer or other sponsor of an employment-based health plan that offers employment-based minimum essential coverage to any resident of Rhode Island.
So essentially any company that provides healthcare coverage through Rhode Island residents will be required to file. The good news is that the state is being very flexible about the reporting requirements indicating” We will accept any form or file format that is sufficient to comply with R.I. Gen. Laws § 44-30-102(d) requirements.”
These R.I. Gen. Laws § 44-30-102(d)requirements are to provide Name, address, and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy; – The dates during which the individual was covered under minimum essential coverage during the calendar year.
In addition, the Division of Taxation has indicated they will accept Federal Forms 1095-A, 1095-B, and 1095-C which most larger employers file with the IRS. BenefitScape's filing for many different states and will include Rhode Island in our e-filing distribution strategy.
Complete details from the Division of Taxation can be found here
