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California ACA Form
1095-B/C
Reporting Requirements

The State of California Mandates 1095 Filing!

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  • You can e-file your ACA 1095 Forms with both Federal
    and State.
  • We also support state-only filing, even if you have filed your federal ACA 1095 elsewhere or by paper.

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The California State Recipient Copy Deadline for ACA Form 1095 B/C is January 31, 2024. E-File Now

California State Filing

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California 1095 Reporting Requirements

The State of California mandates filing Form 1095 with the state.

What Form to file Form 1095-B/Form 1094-B
  • Filed by small employers with less than 50 full-time employees and health care providers.
  • Also, it is mandated to file transmittal Form 1094-B.
Form 1095-C/Form 1094-C
Deadline Recipient Copy Distribution - January 31, 2024
E-filing Due date - April 01, 2024

Frequently Asked Questions on 1095 CA Filing

Does California require 1095 filing?

Yes! Employers and certain other entities who provide Minimum Essential Coverage (MEC) to any individual California residents are required to submit a 1095 form to the state and distribute the form copy to the corresponding recipient.


What types of 1095 forms does California require?

California requires filing of the following 1095 forms


What are the California Form 1095-B filing requirements?

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

What are the California Form 1095-C filing requirements?

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.

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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.


What are the specific California instructions for filing Federal Form 1094-C and Form 1095-C?

  • In California, the filing of Federal Form 1094-C and Form 1095-C involves specific instructions tailored to align with federal guidelines. For Form 1095-C, California mandates the completion of Part I– Applicable Large Employer Member (ALE Member), mirroring the federal requirements.
  • It's crucial to note that Sections II, III, and IV of Form 1095-C, which are typically required for federal purposes, deviate when it comes to California filings. Specifically, the detailed information requested in these sections of federal Form 1094-C is not mandatory for California purposes. If these sections have been filled out for IRS reporting, the Franchise Tax Board (FTB) in California will disregard that information. Streamlining the filing process, you can simply submit the same federal Form 1094-C to the FTB without including the details in Sections II, III, and IV, as they are not applicable for state purposes.

When is California 1095 due?

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, 2024.
  • The deadline to submit Form 1095-B/C to the State of California is April 01, 2024.
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Note: If the due date falls on a weekend or federal holiday, the next business day is the deadline.


What are the penalties for not filing or late filing with California?

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.

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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


What are the requirements to file 1095 electronically with California?

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.

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Note: The FTB encourages you to file electronically even if you are filing fewer than 250 returns.


Where do I mail California 1095 forms?

Mail your Form 1095 to the following address

location-map
HEALTH CARE MANDATE,
FRANCHISE TAX BOARD,
PO BOX 2288,
RANCHO CORDOVA CA 95741-2288.

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