California- ACA 1095 State filing requirements

Last modified 6/8/2023 2:41:25 AM EST

The State of California mandates the employers and insurers who provide minimum essential coverage to California residents to file Form 1094-B/C and 1095-B/C with the state and distribute the form copy to the corresponding recipient.

In addition to 1095 filing, the State of California requires employers/insurers to file a transmittal Form 1094. TaxBandits supports the e-filing of Form 1095 and Transmittal Form 1094 with both the Federal and State of California and distributes employee copies.

What 1095 forms are to be filed

• Form 1094-B - Transmittal of Health Coverage Information Returns
• Form 1095-B - Health Coverage
• Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
• Form 1095-C - Employer-Provided Health Insurance Offer and Coverage

Due Date

• The deadline to distribute recipient copies of Form 1095-B/C is January 31, 2025.
• The deadline to file Form 1095-B/C to the State of California is March 31, 2025.

Penalty

The penalty for filing 1095 with incorrect information is $50 / individual, included on a return for which the failure occurs.

Mailing Address

If you choose to paper file ACA forms, you can mail the forms to the following address:

HEALTH CARE MANDATE
FRANCHISE TAX BOARD
PO BOX 2288
RANCHO CORDOVA CA 95741-2288