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New Year, New Deadlines: California and Other State Individual Mandate Reporting
Miller JohnsonLink to more items from this source
[Guidance Overview]
Jan. 28, 2021

"Beginning in 2021, employers sponsoring a group health plan with employees who are residents of California enrolled in the plan will be subject to the new California individual mandate reporting requirements. These employers must ... furnish Forms 1095-C to employees by February 1, 2021. The same IRS Form 1095-C provided to individuals under the [ACA] will satisfy California's requirement. While the IRS extended the federal deadline to March 2, 2021 ... California has not extended its deadline."

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