Which states require ACA filing?
341 views |Last modified 4/16/2024 1:52:22 PM EST | Added by TaxBandits Team

Many states have started to establish their own ACA filing requirements. They have passed state-level legislation requiring residents to maintain healthcare coverage or become subject to a penalty for non-compliance with the Affordable Care Act (ACA).

The states that mandated ACA filing for the current tax year are listed below:

• New Jersey
• District of Columbia
• California
• Massachusetts
• Rhode Island

Employers who hire residents from the states above must file ACA forms, such as 1095-B/C and 1094-B/C, to the respective state department and distribute copies to those employees. The ACA reporting requirements for each state is described below:

1. New Jersey    

As per the Market Preservation Act, employers, insurers, and other coverage providers should submit NJ-1095, 1095-B, or 1095-C forms to the New Jersey of Taxation. This submission is mandatory if coverage was provided to the New Jersey residents. For the 2023 tax year, the deadline to transmit 1095 health coverage forms is March 04, 2024. Form copies should be sent to the respective employee/individual on or before April 01, 2024.

2. District of Columbia

This state has mandated that every employer and insurer submit Forms 1095-B and 1095-C. They must file ACA forms with the state if Minimum Essential Coverage was offered to an employee who is a D.C resident. For the 2023 tax year, the deadline to file ACA forms is April 01, 2024. The recipient copy should be furnished on or before March 04, 2024.

3. California

The State of California has passed the ACA individual mandate, which is effective from January 1, 2020. According to the state, every resident of California and their dependents should have the Minimum Essential Coverage (MEC). The employers and insurers who provide coverage to California residents must file Form 1094-B/C and 1095-B/C with the state. For the tax year 2023, the deadline to file forms with the state is April 01, 2024. Recipient copies should be furnished on or before January 31, 2024.

4. Massachusetts

Effective January 1, 2006, Massachusetts passed an individual mandate (Massachusetts Health Reform Law). Under Massachusetts' individual mandate law, employers who provide MCC (Minimum Creditable Coverage) to MA residents must submit the health coverage information to the state using Form MA 1099-HC and distribute copies of MA 1099-HC Form to the covered employees.  For the tax year 2023, the deadline to file the form with the state is January 31, 2024. Recipient copies should be furnished on or before January 31, 2024.

5. Rhode Island

The residents of Rhode Island must have a healthcare plan for all 12 months of the year. Employers and insurers who provide health coverage to employers and/or individuals should submit their ACA forms to the state. For the tax year 2023, the deadline to file forms with the state is April 01, 2024. Recipient copies should be furnished on or before March 04, 2024.

Looking for an IRS-certified e-file provider to complete your ACA filings? TaxBandits is here! We support federal and State filing of ACA forms. Create a FREE account at TaxBandits and e-file your ACA forms with the state without any hassle before the due date.