Compliance Guidelines for Furnishing 1095-B/C Forms Under the ACA and Paperwork Burden Reduction Act.
Federal Vs State
Employers need to keep in mind the changes in the law are related to only federal requirements. The state health coverage furnishing requirements for California, New Jersey, Rhode Island, and Washington, DC (District of Columbia) have not changed. These states still require furnishing of Form 1095-C to all applicable employees.
- What process does your organization use to ensure forms 1095-C are furnished to employees in these states when you are no longer providing forms 1095-C to your entire population?
- How are you tracking your employees' address changes throughout the year to know when they may be a resident, even for part of the year, of one of these states?
See attached PDF for more information (Please contact IRS if you have questions or concerns):