Rhode Island Permanently Extends ACA Deadlines



ACA filing for the 2022 tax year is fast approaching. Any employers with employees located in Rhode Island should note that the Rhode Island Division of Taxation recently changed the filing deadlines related to state individual mandate reporting requirements.

As a reminder, since 2020, the Rhode Island individual mandate (“RI Mandate”) has required Rhode Island residents to maintain “minimum essential health care coverage” or pay a tax penalty.

All employers (including out-of-state employers) who provide employment-based health care coverage to any resident of Rhode Island, must do the following (or work with their carrier or vendor to do the following):

  1. Distribute IRS Forms 1095-B/C to Rhode Island plan participants by March 2 of each year; and
  2. Submit IRS Forms 1095-B/C to the Rhode Island Division of Taxation (DOT) by March 31 of each year.

These new deadlines are permanent and align Rhode Island’s guidance with the IRS’s permanent Affordable Care Act (ACA) filing deadline change.

Additional Resources:

Rhode Island Department of Revenue – Division of Taxation: ADV_2022_29_individual_mandate_deadline.pdf (ri.gov)

News & Latest Posts


February 26, 2024

The IRS ACA reporting DEADLINES for TY23 [filing in 2024] are as…

ACA Reporting: IRS Codes Explained

February 15, 2024

There are two series of IRS CODES for ACA reporting & compliance. These…

ACA State Mandates: A Guide & Checklist

February 5, 2024

When passed, the Affordable Care Act [ACA] required individuals to purchase &…

Survival Kit: 226J Penalty Letters

January 18, 2024

As we enter the final straight for TY23 filings, the IRS continues…

So What Is Regtech and Why?

December 11, 2023

The regtech market was valued at $9.8 billion in 2022; the forecast…

ACA TY23: “Is My Company An ALE?”

December 11, 2023

All Applicable Large Employers [ALEs] are subject to the ACA’s employer shared responsibility [ESR]…

Scroll to Top