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Annual Health Coverage Statements Required Under the Affordable Care insurance enrollment Act (ACA)

The Affordable Care Act (ACA) requires large employers to file annual reports with the Internal Revenue Service (IRS) and furnish a statement to full-time employees with information about the health coverage offered to the employee and their dependent children, using IRS Form 1095-C. Health coverage providers are also required to file annual reports with the IRS and furnish a statement to individuals with information about those who had minimum essential coverage for at least one day during the preceding calendar year, using IRS Form 1095-B.

By March 2, 2017 (and by January 31 annually thereafter) for the 2016 statements, the State of California, via the State Controller’s Office, will issue a Form 1095-C to its full-time employees and their dependent children, which will include information about the health coverage offered, if any. The state’s health coverage providers will also issue a Form 1095-B to employees who were enrolled in state-sponsored health coverage for at least one day during the preceding calendar year.