California ACA Form 1095-B/C Reporting Requirements for 2024

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.

California requires the filing of the following 1095 forms

• Form 1094 & 1095-B
• Form 1094 & 1095-C

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

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.

• 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.

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, 2025.
• The deadline to submit Form 1095-B/C to the State of California is March 31, 2025..

Note: If the due date falls on a weekend or federal holiday, the next business day is the deadline.

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.

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

Mail your Form 1095 to the following address

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