California State Filing
Select your State for ACA Reporting Requirements
California State ACA 1095 Filing Requirements
- Form 1094-B and 1095-B
- Form 1094-C and 1095-C
Recipient Copy Distribution
Deadline to distribute Form
1095-B/C copies is
Filing with California
Deadline to submitForm 1095-B/C isMarch 31, 2023.
TaxBandits supports Form 1094/1095 filing with both the Federal and the State of California
Q. Does California require 1095 filing?
A. Yes! Employers and certain other entities who provide Minimum Essential Coverage (MEC) to any individuals California residents are required to submit a 1095 form to the state and distribute the form copy to the corresponding recipient. They also have a few other additional filing requirements Learn more.
Q. What types of 1095 Forms does California require?
A. The State of California requires the filing of the following 1095 forms:
Q. What are the California Form 1095-B filing requirements?
A. Any entities that offer Minimum Essential Coverage (MEC) to individuals California residents must report the coverage information by filing Form 1095-B. The same federal form that the entity submits to the IRS can be provided to the FTB.
The entities include:
- Small employers (Less than 50 employees)
- Health insurance providers
- Certain government entities
Q. What are the California Form 1095-C filing requirements?
A. California law requires that Employers with 50 or more full-time employees, i.e., Applicable Large Employers must file 1095-C annually to report the health coverage information of their employees (California residents) to the FTB. The same federal Form that the employer submits to the IRS can be provided to the FTB.
Note: The employer isn’t required to file Form 1095-C with the FTB if the insurer files an information return (1095-B) with the FTB reporting health coverage for the same employees.
Q. Does California have any additional requirements when you file ACA forms?
A. Yes! Along with the 1095 filing, the State of California requires you to file a transmittal Form 1094.
- Form 1094-B - Transmittal of Health Coverage Information Returns
- Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
Note: When you file your 1095 forms with TaxBandits, our system automatically generates 1094 forms.
Q. When is California 1095 due?
A. Here are the deadlines to file and furnish your 1095 forms:
- The deadline to distribute recipient copies of Form 1095-B/C is January 31.
- The deadline to submit Form 1095-B/C to the State of California is March 31.
Q. What are the California requirements to file 1095 electronically?
A. If you are required to file 250 or more forms, you must file 1095 electronically. This criteria applies to each type of form filed and individually for original and corrected returns.
Q. What are the penalties for late or incorrect 1095 filing with California?
A. Failure to meet the ACA reporting requirements of the State of California will lead to penalties, as same as the general information reporting penalty provisions.
The penalty for filing 1095 with incorrect information is $50 / individual, included on a return for which the failure occurs.
Note: No penalty will be imposed for federal 1094 and 1095 forms filed with the FTB on or before May 31. Also, no penalty will be imposed for failing to distribute employee copies by January 31.
Visit here for more information https://www.ftb.ca.gov/file/business/report-mec-info/index.asp
Q. Where should California ACA Forms be mailed?
A. If you choose to paper file ACA forms, you can mail the forms to the following address: