"For the first time in 2021, employers who have employees who are residents of the State of California may have reporting responsibilities as a result of the State's individual mandate which went into effect in 2020.... Who needs to file with the State of California? ... When must an employer furnish the Form 1095-C to the requisite employees and file the Forms 1094-C and 1095-C with the State of California? ... We are quickly approaching the middle of January which means employers are running out of time to furnish the Forms 1095-C to the requisite employees by the February 1, 2021 deadline."