ACA Forms California State ACA Reporting Requirements for 2024

What is the California Individual ACA Mandate?

The California individual mandate was established to maintain a stable health insurance market and ensure that a broad and diverse group of Californians are enrolled in health coverage. This includes ensuring California residents have access to affordable and comprehensive health insurance by reducing the number of uninsured individuals and families. In order to achieve this, California targeted some key aspects, including:

  • Broadening the Insurance Pool
  • Reducing Premium Costs
  • Continuity of Coverage
  • Offsetting the Repeal of Federal Mandate Penalty
  • State Revenue for Health Programs
  • Encouraging Responsible Health Planning

How can employers file with California?

Two options for employers trying to satisfy their state requirements are e-file or paper filing. While paper filing with the state removes the headache of creating or finding software to e-file, paper filing adds the pressure of printing and mailing confidential documents via mail. On top of slower processing times, this is not the California recommended way for employers to file their forms.

The approved California method for submitting their documents to the state is via e-file. E-file takes all the manual labor out of submitting documents to the state. Filing software can provide recipient validation to make sure all data being processed is error and fine-free while providing near-instant results.

BoomTax will handle all California requirements for filers including the federal requirement!

What is the deadline for submitting ACA forms to California?

Employers can submit their ACA data to California in two ways: paper and electronically. Nevertheless, both delivery options follow the same deadline date, March 31st of the filing year.

Where can employers mail-in ACA forms to California?

Employers will meet the requirement to file Forms 1094 B/C and 1095 B/C if the forms are properly addressed and mailed on or before the due date.

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

Common mistakes when mailing in ACA forms to California

Void Checkbox

Do not use this box on federal Form 1095 B/C

Can substitute ACA forms be sent the California?

No, substitute forms will not be accepted for California. Only forms that conform to the official form and the specifications in federal Pub. 5223 are acceptable for filing with the FTB.

Sending correted 1094 & 1095 B/C forms to California

Form 1094 B/C

Do not file corrected federal Form 1094 B/C with the FTB.

Form 1095 B/C

A corrected federal Form 1095 B/C filed with the IRS must also be filed with the FTB. A corrected federal Form 1095 B/C should be filed as soon as possible after an error is discovered.

Will California accept submissions past the deadline?

Yes, California will accept submissions past the March 31st deadline. California has an automatic deadline extension for ACA forms until May 31st of the filing year. The Franchise Tax Board (FTB) of California will not penalize employers for submitting their ACA 1094/1095 data if they submit before the extension deadline.

What is the penalty for not reporting employee coverage to California?

The penalty for not reporting is $50 per individual who was provided health coverage.

What is the California deadline for providing individuals with their ACA forms?

The deadline for reporters to provide information returns to individuals is January 31st, and no extensions are available. FTB does not impose a penalty for a failure to provide ACA returns to individuals by this deadline.

Common ACA Form Questions

What is Form 1095-B?

Form 1095-B is an information return filed by health insurance providers or employers offering self-funded coverage with fewer than 50 full-time + full-time equivalent employees.

Insurance Providers
OR
Self-Funded Small Employers

less than 50 full-time + full-time equivalent employees

For more info on Tax Year 2023 Form 1095-B, click here.

What is Form 1095-C?

Form 1095-C is an information return filed by employers with at least 50 full-time + full-time equivalent employees. These employers are known as 'Applicable Large Employers' or ALEs by the IRS. This form tells the IRS if the employer met ACA guidelines for the healthcare coverage they offer, and it requires that employees receive a recipient copy.

Applicable Large Employers

at least 50 full-time + full-time equivalent employees for all EINs added together that share a common owner

For more info on Tax Year 2023 Form 1095-C, click here

We also recommend checking out the IRS.gov ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.

How are 1095-B and 1095-C different?

B Series

Filed by:

  • Insurance companies
  • Employers that offer coverage on a self-funded plan with less than 50 full-time + full-time equivalent employees

Consists of:

Form 1094-B
1 per Issuer
Form 1095-B
1 per Responsible Individual

A 1094-B and its 1095-Bs MUST be filed together

C Series

Filed by:

  • Employers that offer coverage to at least 50 full-time + full-time equivalent employees
  • Includes employers with self-funded, fully-funded, ICHRA, and union-based plans

Consists of:

Form 1094-C
1 per Applicable Large Employer (ALE)
Form 1095-C
1 per Eligible Employee

A 1094-C and its 1095-Cs MUST be filed together

How Do You File ACA Forms Online?

Generally, ACA filing is handled by self-filing or by using an ACA Software provider:

small boomtax logo

  • Simple format for data import (like Excel)
  • Can often use your payroll files directly
  • No testing, TCC, or IRS account required
  • Can help with questions/coding

Self-Filing

  • Format requires custom software development
  • Filing system can be slow and unreliable
  • Requires testing, TCC, and personal info
  • Errors and issues reported can be cryptic

Learn more about filing ACA Forms online.

Can I submit ACA 1095 Forms with BoomTax?

BoomTax will streamline your ACA filing process in 3 simple steps!

Import Your Data

You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.

Step-By-Step Wizard

We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.

E-File & Mail Employee Copies

Once your data is loaded, you can e-file and distribute employee copies in minutes.

All Features Included

Purchasing any BoomTax package will give you everything you need to complete your filing.

This includes:

  • Federal E-File
  • State E-File
  • Recipient Copy Download as PDF
  • Official IRS Copy Download as PDF
  • Unlimited Corrections

1095-B / 1095-C Bulk Import

Import many companies in one spreadsheet to simplify data input.

Data Validation

We validate your data against hundreds of IRS rules.

Hands Off E-File

No IRS registration or testing required.

Free Corrections

Make as many changes as needed for free.

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