Upcoming Deadlines for ACA Reporting and Similar State Reporting

5 min

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early in the following calendar year. With respect to health coverage in 2021, the ACA deadlines range from February 28 to March 31, 2022, and the state deadlines range from January 31 to April 31, 2022. All of the reporting discussed in this alert relates to health coverage in 2021.

Affordable Care Act Reporting

Reporting Requirements for Applicable Large Employers (ALEs). In general terms, an employer was an ALE in 2021 if it averaged 50 or more full-time equivalent employees during 2020.

  • An ALE must provide a Form 1095-C to any employee who was full-time for any month in 2021. (For these purposes, "full-time" is defined by the ACA!) The forms must be postmarked or furnished by March 2, 2022.
  • In addition, an ALE must file a copy of the Forms 1095-C, together with a Form 1094-C, with the IRS. For paper filers, the deadline is February 28, 2022. (Paper filing is permitted only for employers with fewer than 250 Forms 1095-C.) For electronic filers, the deadline is March 31, 2022.

Reporting Requirements for Employers Offering a Self-Funded Major Medical Plan. These employers—small or large—have two compliance options.

Option One

  • The employer must provide Form 1095-C or Form 1095-B to any individual who was covered by the self-funded plan in 2021. (Not just to full-time employees.) The deadline for furnishing these forms is March 2, 2022.
  • In addition, the employer must file copies of the individual forms, together with a Form 1094-C or 1094-B, with the IRS. For paper filers, the deadline is February 28, 2022. (Paper filing is permitted only for employers with fewer than 250 individual forms.) For electronic filers, the deadline is March 31, 2022.
  • Important Note. If the employer is subject to state reporting (see the next section of this alert), Option One is generally preferable. Furnishing Forms 1095-C or 1095-B will often satisfy the state requirement to notify individuals.

Option Two

  • The employer must post a notice on its website stating that individuals may obtain a Form 1095-C or 1095-B upon request. The notice must include both an email address and a physical address where such requests may be sent, as well as a phone number that individuals can use to contact the employer with questions. The deadline for posting the notice is March 2, 2022. In addition, the employer must furnish the appropriate form to an individual within 30 days of receiving a request.
  • The employer must file copies of the individual forms, together with the Form 1094-C or 1094-B, with the IRS. For paper filers, the deadline is February 28, 2022. (Paper filing is permitted only for employers with fewer than 250 individual forms.) For electronic filers, the deadline is March 31, 2022.
  • It is important to note that while this option largely allows the employer to avoid a mass mailing to individuals, the employer still needs to be able to generate the individual forms.

State Reporting

In 2017, Congress eliminated the ACA's individual mandate penalty. However, certain states and the District of Columbia impose an individual mandate at the state level. Those jurisdictions impose reporting requirements on employers. The state reporting obligations generally track the "old" ACA reporting requirements, not the "new" ACA requirements. Below, we refer to the "2018 ACA requirements." We mean the ACA forms covering the 2018 calendar year and all of their related requirements. The ACA forms covering 2021, and their related requirements, are very different.

California

January 31, 2022. Deadline to provide information returns to individuals.

March 31, 2022. Deadline to file returns electronically with the California Franchise Tax Board.

Action Items:

  • Employers with self-funded major medical plans: Provide federal information returns (Form 1095-C for large employers, Form 1095-B for small employers) to California residents in compliance with the 2018 ACA requirements. The same forms must be filed with the California Franchise Tax Board.
  • Employers with fully insured plans: Contact the insurer to confirm that it is filing Forms 1095-B with the California Franchise Tax Board.

District of Columbia

March 2, 2022. Deadline to provide information returns to individuals.

April 30, 2022. Deadline to file information returns electronically with DC's Office of Tax and Revenue.

Action Items:

  • Employers with self-funded major medical plans: Provide federal information returns (Form 1095-C for large employers, Form 1095-B for small employers) to DC residents in compliance with the 2018 ACA requirements. The same forms must be filed with DC's Office of Tax and Revenue.
  • Large employers with fully insured plans: Provide federal information returns (Form 1095-C) to DC residents in compliance with the 2018 ACA requirements. The same forms must be filed with DC's Office of Tax and Revenue.
  • Small employers with fully insured plans: No DC reporting obligation.

Massachusetts

January 31, 2022. Deadline to provide Form MA 1099-HC to individuals.

January 31, 2022. Deadline to file Form MA 1099-HC with the Massachusetts Department of Revenue.

New Jersey

March 2, 2022. Deadline to provide information returns to individuals.

March 31, 2022. Deadline to file returns electronically with the New Jersey Division of Taxation.

Action Items:

  • Employers with self-funded major medical plans: Provide federal information returns (Form 1095-C for large employers, Form 1095-B for small employers) to New Jersey residents in compliance with the 2018 ACA requirements. The same forms must be filed with the New Jersey Division of Taxation.
  • Employers with fully insured plans: Contact the insurer to confirm that it is filing Forms 1095-B with the New Jersey Division of Taxation.

Rhode Island

January 31, 2022. Deadline to provide information returns to individuals.

March 31, 2022. Deadline to file returns electronically with the Rhode Island Division of Taxation.

Action Items:

  • Employers with self-funded major medical plans: Provide federal information returns (Form 1095-C for large employers, Form 1095-B for small employers) to Rhode Island residents in compliance with the 2018 ACA requirements. The same forms must be filed with the Rhode Island Division of Taxation.
  • Employers with fully insured plans: Contact the insurer to confirm that it is filing Forms 1095-B with the Rhode Island Division of Taxation.

Vermont

Currently, there are no reporting requirements in Vermont.

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If you have questions or concerns regarding this client alert, please contact the authors, any member of Venable's Employee Benefits and Executive Compensation Group, or your regular Venable lawyer.