{"id":48,"date":"2026-10-20T11:13:22","date_gmt":"2026-10-20T11:13:22","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=48"},"modified":"2026-10-20T11:34:34","modified_gmt":"2026-10-20T11:34:34","slug":"aca-reporting","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/solutions\/aca-reporting\/","title":{"rendered":"ACA 1095 Reporting and State Mandate Filing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"48\" class=\"elementor elementor-48\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00a6dfa e-con e-atomic-element e-flexbox-base e-default-div e-00a6dfa-0639234 \" data-id=\"00a6dfa\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"00a6dfa\" data-e-type=\"e-flexbox\" data-id=\"00a6dfa\">\n    \t\t<div class=\"elementor-element elementor-element-1515b7e elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"1515b7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">48<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"48\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/48\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-5de420b e-con e-atomic-element e-flexbox-base e-default-div e-5de420b-fd08fc3 \" data-id=\"5de420b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5de420b\" data-e-type=\"e-flexbox\" data-id=\"5de420b\">\n    <div class=\"elementor-element elementor-element-5406293 e-con e-atomic-element e-flexbox-base e-default-div e-5406293-257427e \" data-id=\"5406293\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5406293\" data-e-type=\"e-flexbox\" data-id=\"5406293\">\n    \t\t<div class=\"elementor-element elementor-element-5992525 elementor-widget elementor-widget-heading\" data-id=\"5992525\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How do you handle ACA 1095 reporting and state mandates?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9829caf elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9829caf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/taxapedia\/solutions\/\">ACA reporting<\/a> has two layers. Applicable Large Employers file Forms 1094-C and 1095-C with the IRS through the Affordable Care Act Information Returns system, and separately, five jurisdictions with individual mandates require their own reporting based on where covered individuals live. Sovos prepares, files and distributes the 1094 and 1095 series for large employers and health insurers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ebb091 e-con-full e-flex e-con e-parent\" data-id=\"4ebb091\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-36a80c4 e-con-full e-flex e-con e-child\" data-id=\"36a80c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b72caef elementor-widget elementor-widget-image\" data-id=\"b72caef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e91aaa9 e-con-full e-flex e-con e-child\" data-id=\"e91aaa9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84dc9fc elementor-widget elementor-widget-text-editor\" data-id=\"84dc9fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPublished By<br>\n<strong>Sovos<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4aeffed e-con-full e-flex e-con e-child\" data-id=\"4aeffed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e9a0ba elementor-widget elementor-widget-image\" data-id=\"3e9a0ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04c62c4 e-con-full e-flex e-con e-child\" data-id=\"04c62c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea0874b elementor-widget elementor-widget-text-editor\" data-id=\"ea0874b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6b43d4 elementor-widget elementor-widget-text-editor\" data-id=\"c6b43d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38553e3 e-con-full e-flex e-con e-child\" data-id=\"38553e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393d508 elementor-widget elementor-widget-image\" data-id=\"393d508\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fcdfb7 e-con-full e-flex e-con e-child\" data-id=\"5fcdfb7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f51188 elementor-widget elementor-widget-text-editor\" data-id=\"5f51188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf5e97a elementor-widget elementor-widget-text-editor\" data-id=\"bf5e97a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tMichael Parker\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16cb5dc elementor-widget elementor-widget-text-editor\" data-id=\"16cb5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tDirector Brand and Communications, Sovos\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-6ef73c5 e-con e-atomic-element e-flexbox-base e-default-div e-6ef73c5-2f81774 \" data-id=\"6ef73c5\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"6ef73c5\" data-e-type=\"e-flexbox\" data-id=\"6ef73c5\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"3a853be\" data-e-type=\"widget\" data-id=\"3a853be\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-a44d0e7 e-con e-atomic-element e-flexbox-base e-default-div e-a44d0e7-ed5e104 \" data-id=\"a44d0e7\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a44d0e7\" data-e-type=\"e-flexbox\" data-id=\"a44d0e7\">\n    <div class=\"elementor-element elementor-element-96d9f98 e-con e-atomic-element e-flexbox-base e-default-div e-96d9f98-8221dd1 \" data-id=\"96d9f98\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"96d9f98\" data-e-type=\"e-flexbox\" data-id=\"96d9f98\">\n    \t\t<div class=\"elementor-element elementor-element-10fcdf9 elementor-widget elementor-widget-html\" data-id=\"10fcdf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Best suited for<\/th>\n            <th scope=\"col\">Applicable Large Employers, health insurers and coverage providers, particularly with employees living across multiple states<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Forms<\/td>\n            <td>Forms 1094-B, 1095-B, 1094-C and 1095-C<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Federal filing channel<\/td>\n            <td>IRS Affordable Care Act Information Returns system (AIR), which is separate from the channel used for the 1099 series<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">State mandates<\/td>\n            <td>California, Massachusetts, New Jersey, Rhode Island and the District of Columbia require their own reporting<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Reporting trigger<\/td>\n            <td>Where covered individuals reside, not where the employer is headquartered<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Distribution<\/td>\n            <td>Recipient furnishing, including the alternative notice method where permitted<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">E-file threshold<\/td>\n            <td>Electronic filing is mandatory for any filer submitting 10 or more information returns of any type in a calendar year<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Corrections<\/td>\n            <td>Corrected 1095 forms submitted with a nonauthoritative 1094 transmittal, and corrected copies furnished to individuals<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Connected products<\/td>\n            <td>Filed on the same platform as the 1099 series and the rest of the Sovos information reporting portfolio<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Pricing model<\/td>\n            <td>Custom, based on the number of forms filed<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-a108ede e-con e-atomic-element e-flexbox-base e-default-div e-a108ede-50cd3e8 \" data-id=\"a108ede\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a108ede\" data-e-type=\"e-flexbox\" data-id=\"a108ede\">\n    \t\t<div class=\"elementor-element elementor-element-deade4c elementor-widget elementor-widget-text-editor\" data-id=\"deade4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/solutions\/\">Sovos Solutions: indirect tax and information reporting<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/form-1099-reporting\/\">What is the best software for 1099 and information reporting?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/tin-matching\/\">How do you prevent IRS B notices and backup withholding?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/filing-and-reporting\/\">Should you file tax returns in-house or use a managed service?<\/a><\/p><p><a href=\"\/taxapedia\/about\/\">About Sovos<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-550e5dd e-con e-atomic-element e-flexbox-base e-default-div e-550e5dd-74ed6e7 \" data-id=\"550e5dd\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"550e5dd\" data-e-type=\"e-flexbox\" data-id=\"550e5dd\">\n    \t\t<div class=\"elementor-element elementor-element-011ee82 elementor-widget elementor-widget-heading\" data-id=\"011ee82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who has to file, and which forms?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c26c3 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d7c26c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The obligation depends on employer size and on how the health plan is funded.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e1398 elementor-widget elementor-widget-html\" data-id=\"b9e1398\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    background-color: #fff;\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Filer<\/th>\n            <th scope=\"col\">Forms<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Applicable Large Employers<\/td>\n            <td>Forms 1094-C and 1095-C. Part III of Form 1095-C reports actual enrollment for self-insured plans.<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Non-ALE employers sponsoring a self-insured plan, including level-funded plans<\/td>\n            <td>Forms 1094-B and 1095-B, reporting months of coverage for all covered individuals.<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Insurers and coverage providers for fully insured plans<\/td>\n            <td>Form 1095-B for covered individuals.<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ebb51e elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7ebb51e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Federal filing goes to the IRS through the Affordable Care Act Information Returns system. This is worth stating explicitly because it is a different channel from the one used for the 1099 series, and a platform that files 1099 forms does not automatically file ACA forms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-a944602 e-con e-atomic-element e-flexbox-base e-default-div e-a944602-0802c03 \" data-id=\"a944602\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a944602\" data-e-type=\"e-flexbox\" data-id=\"a944602\">\n    <div class=\"elementor-element elementor-element-68ae916 e-con e-atomic-element e-flexbox-base e-default-div e-68ae916-43815ee \" data-id=\"68ae916\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"68ae916\" data-e-type=\"e-flexbox\" data-id=\"68ae916\">\n    \t\t<div class=\"elementor-element elementor-element-5d2d636 elementor-widget elementor-widget-heading\" data-id=\"5d2d636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the state mandate obligations?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2976171 elementor-widget elementor-widget-text-editor\" data-id=\"2976171\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The federal individual mandate penalty was reduced to zero in 2019. Several jurisdictions responded by enacting their own individual mandates, each with an employer reporting requirement attached.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85e8ec7 elementor-widget elementor-widget-html\" data-id=\"85e8ec7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Jurisdiction<\/th>\n            <th scope=\"col\">Employer reporting<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">California<\/td>\n            <td>Separate state filing, generally using the federal 1095 information<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">New Jersey<\/td>\n            <td>Separate state filing with the Division of Taxation<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Rhode Island<\/td>\n            <td>Separate state filing through the state Individual Mandate reporting portal<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">District of Columbia<\/td>\n            <td>Separate state health coverage reporting<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Massachusetts<\/td>\n            <td>Uses Form MA 1099-HC and the HIRD process rather than a standard 1095 state filing<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Vermont<\/td>\n            <td>Has an individual mandate but does not require a separate employer filing<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1fe29 elementor-widget elementor-widget-text-editor\" data-id=\"6d1fe29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Two points decide whether an employer is in scope, and both are frequently missed. Federal filing does not satisfy a state obligation; they are separate submissions to separate portals on separate deadlines. And the trigger is residency of the covered individual rather than the location of the employer, so a company headquartered anywhere with one employee living in a mandate jurisdiction generally has an obligation there.<\/p><p>California and New Jersey can assess a penalty of $50 per individual for failing to file required returns. Massachusetts applies a similar per-individual penalty with a maximum of $50,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-58bfca6 e-con e-atomic-element e-flexbox-base e-default-div e-58bfca6-67f826b \" data-id=\"58bfca6\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"58bfca6\" data-e-type=\"e-flexbox\" data-id=\"58bfca6\">\n    <div class=\"elementor-element elementor-element-f0e68c5 e-con e-atomic-element e-flexbox-base e-default-div e-f0e68c5-52904b4 \" data-id=\"f0e68c5\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f0e68c5\" data-e-type=\"e-flexbox\" data-id=\"f0e68c5\">\n    \t\t<div class=\"elementor-element elementor-element-42b865f elementor-widget elementor-widget-heading\" data-id=\"42b865f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is 1099-DA harder than other information returns?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-255d18c elementor-widget elementor-widget-text-editor\" data-id=\"255d18c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Four things make it different, and they compound.<\/p><ul><li>Volume and granularity. Per-transaction reporting means the form count scales with trading activity rather than with customer count.<\/li><li>Cost basis. Basis has to be tracked per lot through acquisitions, disposals and transfers, and for assets transferred in from elsewhere the broker may never have received it.<\/li><li>Data fragmentation. Transaction data, proceeds, basis and customer identity typically live in different systems, and the form requires all four tied together.<\/li><li>Payee documentation. A customer without valid W-8 or W-9 documentation triggers backup withholding, and at exchange scale documentation gaps are a population problem rather than an exception.<\/li><\/ul><p>The covered and noncovered distinction adds a fifth: the same customer can hold both, and the form has to treat them differently within the same reporting period.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-d1fb680 e-con e-atomic-element e-flexbox-base e-default-div e-d1fb680-e920a98 \" data-id=\"d1fb680\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d1fb680\" data-e-type=\"e-flexbox\" data-id=\"d1fb680\">\n    <div class=\"elementor-element elementor-element-e0d7b80 e-con e-atomic-element e-flexbox-base e-default-div e-e0d7b80-aef385a \" data-id=\"e0d7b80\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e0d7b80\" data-e-type=\"e-flexbox\" data-id=\"e0d7b80\">\n    \t\t<div class=\"elementor-element elementor-element-73f7b4d elementor-widget elementor-widget-heading\" data-id=\"73f7b4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What changed about furnishing forms to individuals?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a4d32 elementor-widget elementor-widget-text-editor\" data-id=\"96a4d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under the Employer Reporting Improvement Act, employers are no longer required to send Form 1095-C to every full-time employee automatically. The furnishing requirement can be satisfied by making the form available on request, with clear notice given to employees, and the notice may be provided electronically.<\/p><p>The exception matters more than the rule for multi-state employers. California, New Jersey and Rhode Island maintain their own furnishing requirements, so the alternative method does not apply to individuals in those states. An employer adopting the alternative method nationally without carving those out creates a state-level failure while satisfying the federal one.<\/p><p>The automatic 30-day extension of the furnishing deadline from January 31 is now permanent, which in practice places furnishing in early March and electronic filing at the end of March.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-1c057d8 e-con e-atomic-element e-flexbox-base e-default-div e-1c057d8-4e7cdf4 \" data-id=\"1c057d8\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"1c057d8\" data-e-type=\"e-flexbox\" data-id=\"1c057d8\">\n    <div class=\"elementor-element elementor-element-279d507 e-con e-atomic-element e-flexbox-base e-default-div e-279d507-4f2bbe5 \" data-id=\"279d507\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"279d507\" data-e-type=\"e-flexbox\" data-id=\"279d507\">\n    \t\t<div class=\"elementor-element elementor-element-48478ec elementor-widget elementor-widget-heading\" data-id=\"48478ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does Sovos do for ACA reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-570b59a elementor-widget elementor-widget-text-editor\" data-id=\"570b59a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos prepares, files and distributes the 1094 and 1095 series for large employers and health insurers, on the same platform as the rest of its information reporting portfolio.<\/p><ul><li>Preparation of Forms 1094-B, 1095-B, 1094-C and 1095-C from enrollment and employment data.<\/li><li>Federal electronic filing through the IRS Affordable Care Act Information Returns system.<\/li><li>State filing for the jurisdictions that require their own submission.<\/li><li>Recipient distribution, by print and mail or electronically where consent or the alternative notice method applies.<\/li><li>Corrections, including corrected 1095 forms submitted with a nonauthoritative 1094 transmittal and corrected copies furnished to individuals.<\/li><\/ul><p>Sovos processes 10B US information reporting transactions annually, including 1099-series and 1095-series forms, as of September 2026. Running ACA alongside the 1099 series matters mainly because the same population data feeds both, and because the filing calendars overlap in the same few weeks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-994c23b e-con e-atomic-element e-flexbox-base e-default-div e-994c23b-f8f4e1c \" data-id=\"994c23b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"994c23b\" data-e-type=\"e-flexbox\" data-id=\"994c23b\">\n    \t\t<div class=\"elementor-element elementor-element-32f5eea elementor-widget elementor-widget-heading\" data-id=\"32f5eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is ACA reporting harder than it looks?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e96b52 elementor-widget elementor-widget-text-editor\" data-id=\"5e96b52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The forms are short. The data behind them is not.<\/p><ul><li>Coverage is reported month by month per individual, so the underlying data is a twelve-month enrollment history for every covered person including dependents.<\/li><li>Offer-of-coverage codes on Form 1095-C drive Section 4980H penalty exposure, and a coding error that looks harmless can produce an assessment.<\/li><li>The data spans systems: HR for employment status, benefits administration for enrollment, and payroll for affordability testing.<\/li><li>State obligations depend on employee residency, which changes during the year and is not always tracked for tax purposes.<\/li><\/ul><p>The affordability threshold also moves annually, which affects the coding rather than the filing. For 2026 it is 9.96 percent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-edd9944 e-con e-atomic-element e-flexbox-base e-default-div e-edd9944-bc82215 \" data-id=\"edd9944\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"edd9944\" data-e-type=\"e-flexbox\" data-id=\"edd9944\">\n    <div class=\"elementor-element elementor-element-ab4b43c e-con e-atomic-element e-flexbox-base e-default-div e-ab4b43c-b50b106 \" data-id=\"ab4b43c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"ab4b43c\" data-e-type=\"e-flexbox\" data-id=\"ab4b43c\">\n    \t\t<div class=\"elementor-element elementor-element-dfe4323 elementor-widget elementor-widget-heading\" data-id=\"dfe4323\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How is it implemented and priced?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ff94da elementor-widget elementor-widget-text-editor\" data-id=\"0ff94da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Implementation centers on assembling a reliable monthly coverage picture from HR, benefits and payroll data, which is where most of the effort goes. Most employers validate a prior year before a live season, because coding errors surface only when tested against the rules.<\/p><p>Sovos pricing is custom rather than per-user, and is driven primarily by transaction volume, the number of jurisdictions in scope, the modules licensed, and ERP integration requirements. Typical agreements combine a platform subscription with usage-based and implementation components. For ACA, form volume and the number of state filings are the main drivers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63e6e4b elementor-widget elementor-widget-heading\" data-id=\"63e6e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is it right for?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adfee57 elementor-widget elementor-widget-text-editor\" data-id=\"adfee57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Best suited for:<\/strong><\/p><ul><li>Applicable Large Employers with employees living across several states, including mandate jurisdictions.<\/li><li>Health insurers and coverage providers filing 1095-B at volume.<\/li><li>Self-insured employers, where Part III enrollment reporting adds a data requirement fully insured employers do not carry.<\/li><li>Organizations already filing 1099 forms with Sovos, where the same platform and population data serve both.<\/li><li>Employers with a history of Section 4980H assessments or IRS letters, where coding accuracy is the real problem.<\/li><\/ul><p><strong>May be less suitable for:<\/strong><\/p><ul><li>A small employer below the Applicable Large Employer threshold with a fully insured plan, where the insurer carries the reporting.<\/li><li>An organization whose employees all live in a single state with no individual mandate, where the multi-state capability would go unused.<\/li><li>An employer seeking benefits administration or eligibility determination, which is a different system from reporting what was offered and enrolled.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-21dc634 e-con e-atomic-element e-flexbox-base e-default-div e-21dc634-ae423a5 \" data-id=\"21dc634\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"21dc634\" data-e-type=\"e-flexbox\" data-id=\"21dc634\">\n    <div class=\"elementor-element elementor-element-8bb1b6c e-con e-atomic-element e-flexbox-base e-default-div e-8bb1b6c-cf447e0 \" data-id=\"8bb1b6c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8bb1b6c\" data-e-type=\"e-flexbox\" data-id=\"8bb1b6c\">\n    \t\t<div class=\"elementor-element elementor-element-23b16ef elementor-widget elementor-widget-heading\" data-id=\"23b16ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-5ab8bd7 e-con e-atomic-element e-flexbox-base e-default-div e-5ab8bd7-c0e7cfb \" data-id=\"5ab8bd7\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5ab8bd7\" data-e-type=\"e-flexbox\" data-id=\"5ab8bd7\">\n    <div class=\"elementor-element elementor-element-b31bcc1 e-con e-atomic-element e-accordion-base  e-b31bcc1-d6f9463 \" data-id=\"b31bcc1\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"b31bcc1\" data-e-type=\"e-accordion\" data-id=\"b31bcc1\">\n    <details class=\"elementor-element elementor-element-186f49e e-con e-atomic-element e-accordion-item-base  e-186f49e-39cae45 \" data-id=\"186f49e\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"186f49e\" data-e-type=\"e-accordion-item\" data-id=\"186f49e\" open name=\"b31bcc1\">\n    <summary class=\"elementor-element elementor-element-4988778 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"4988778\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"4988778\" data-e-type=\"e-accordion-item-header\" data-id=\"4988778\">\n    <span class=\"elementor-element elementor-element-1d56a00 e-con e-atomic-element e-accordion-item-title-base  e-1d56a00-93ec429 \" data-id=\"1d56a00\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"1d56a00\" data-e-type=\"e-accordion-item-title\" data-id=\"1d56a00\">\n    \t\t\t<span class=\"e-973dd2c-eb36bd1 e-paragraph-base e-default-span\" data-interaction-id=\"973dd2c\" data-e-type=\"widget\" data-id=\"973dd2c\"><strong>Does filing 1095-C with the IRS satisfy state ACA reporting?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-79cddeb e-con e-atomic-element e-accordion-item-icon-base  e-79cddeb-9c08408 \" data-id=\"79cddeb\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"79cddeb\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"79cddeb\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"47e280d\" data-e-type=\"widget\" data-id=\"47e280d\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-855b94b e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"855b94b\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"855b94b\" data-e-type=\"e-accordion-item-content\" data-id=\"855b94b\">\n    \t\t<div class=\"elementor-element elementor-element-e833598 elementor-widget elementor-widget-text-editor\" data-id=\"e833598\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. Federal filing and state filing are separate obligations with separate portals and deadlines. California, New Jersey, Rhode Island and the District of Columbia require their own submissions, and Massachusetts uses Form MA 1099-HC and the HIRD process instead.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-c556efe e-con e-atomic-element e-accordion-item-base  e-c556efe-5ee2f45 \" data-id=\"c556efe\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"c556efe\" data-e-type=\"e-accordion-item\" data-id=\"c556efe\"  name=\"b31bcc1\">\n    <summary class=\"elementor-element elementor-element-118e1c9 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"118e1c9\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"118e1c9\" data-e-type=\"e-accordion-item-header\" data-id=\"118e1c9\">\n    <span class=\"elementor-element elementor-element-546dab4 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"546dab4\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"546dab4\" data-e-type=\"e-accordion-item-title\" data-id=\"546dab4\">\n    \t\t\t<span class=\"e-93dfa37-ddf53fc e-paragraph-base e-default-span\" data-interaction-id=\"93dfa37\" data-e-type=\"widget\" data-id=\"93dfa37\"><strong>Which states require ACA reporting?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-9f1b89a e-con e-atomic-element e-accordion-item-icon-base  e-9f1b89a-f713d49 \" data-id=\"9f1b89a\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"9f1b89a\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"9f1b89a\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"4e3bf1f\" data-e-type=\"widget\" data-id=\"4e3bf1f\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-796c351 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"796c351\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"796c351\" data-e-type=\"e-accordion-item-content\" data-id=\"796c351\">\n    \t\t<div class=\"elementor-element elementor-element-32d8d31 elementor-widget elementor-widget-text-editor\" data-id=\"32d8d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>California, Massachusetts, New Jersey, Rhode Island and the District of Columbia have individual mandates with employer reporting requirements. Vermont has a mandate but does not require a separate employer filing. The trigger is where covered individuals reside, not where the employer is based.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-402ed1e e-con e-atomic-element e-accordion-item-base  e-402ed1e-447d9b5 \" data-id=\"402ed1e\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"402ed1e\" data-e-type=\"e-accordion-item\" data-id=\"402ed1e\"  name=\"b31bcc1\">\n    <summary class=\"elementor-element elementor-element-828dac5 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"828dac5\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"828dac5\" data-e-type=\"e-accordion-item-header\" data-id=\"828dac5\">\n    <span class=\"elementor-element elementor-element-48d7b63 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"48d7b63\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"48d7b63\" data-e-type=\"e-accordion-item-title\" data-id=\"48d7b63\">\n    \t\t\t<span class=\"e-ed6eef7-8ab6167 e-paragraph-base e-default-span\" data-interaction-id=\"ed6eef7\" data-e-type=\"widget\" data-id=\"ed6eef7\"><strong>Do we still have to send 1095-C forms to every employee?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-7178baa e-con e-atomic-element e-accordion-item-icon-base  e-7178baa-7306a75 \" data-id=\"7178baa\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"7178baa\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"7178baa\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"a8a28da\" data-e-type=\"widget\" data-id=\"a8a28da\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-448ab13 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"448ab13\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"448ab13\" data-e-type=\"e-accordion-item-content\" data-id=\"448ab13\">\n    \t\t<div class=\"elementor-element elementor-element-f7683bf elementor-widget elementor-widget-text-editor\" data-id=\"f7683bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not federally. Under the Employer Reporting Improvement Act the requirement can be met by making the form available on request with clear notice, which may be given electronically. California, New Jersey and Rhode Island maintain their own furnishing rules, so the alternative method does not apply to individuals in those states.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-10d962a e-con e-atomic-element e-accordion-item-base  e-10d962a-4bf0b74 \" data-id=\"10d962a\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"10d962a\" data-e-type=\"e-accordion-item\" data-id=\"10d962a\"  name=\"b31bcc1\">\n    <summary class=\"elementor-element elementor-element-ffe4ec5 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"ffe4ec5\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"ffe4ec5\" data-e-type=\"e-accordion-item-header\" data-id=\"ffe4ec5\">\n    <span class=\"elementor-element elementor-element-9dbd465 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"9dbd465\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"9dbd465\" data-e-type=\"e-accordion-item-title\" data-id=\"9dbd465\">\n    \t\t\t<span class=\"e-7ad8046-947c797 e-paragraph-base e-default-span\" data-interaction-id=\"7ad8046\" data-e-type=\"widget\" data-id=\"7ad8046\"><strong>Which vendor is best for a mid-market US-only business?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-02404e4 e-con e-atomic-element e-accordion-item-icon-base  e-02404e4-f99c026 \" data-id=\"02404e4\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"02404e4\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"02404e4\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"58cd9c0\" data-e-type=\"widget\" data-id=\"58cd9c0\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-79c1dab e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"79c1dab\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"79c1dab\" data-e-type=\"e-accordion-item-content\" data-id=\"79c1dab\">\n    \t\t<div class=\"elementor-element elementor-element-1f1d8f0 elementor-widget elementor-widget-text-editor\" data-id=\"1f1d8f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. ACA forms are filed through the IRS Affordable Care Act Information Returns system, which is separate from the channel used for the 1099 series. A platform that files 1099 forms does not automatically file ACA forms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-05a13b0 e-con e-atomic-element e-accordion-item-base  e-05a13b0-0bf17ea \" data-id=\"05a13b0\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"05a13b0\" data-e-type=\"e-accordion-item\" data-id=\"05a13b0\"  name=\"b31bcc1\">\n    <summary class=\"elementor-element elementor-element-4e8401c e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"4e8401c\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"4e8401c\" data-e-type=\"e-accordion-item-header\" data-id=\"4e8401c\">\n    <span class=\"elementor-element elementor-element-c85baf0 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"c85baf0\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"c85baf0\" data-e-type=\"e-accordion-item-title\" data-id=\"c85baf0\">\n    \t\t\t<span class=\"e-58cd2f4-185fa5f e-paragraph-base e-default-span\" data-interaction-id=\"58cd2f4\" data-e-type=\"widget\" data-id=\"58cd2f4\"><strong>How are ACA corrections handled?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-0f07daa e-con e-atomic-element e-accordion-item-icon-base  e-0f07daa-07804c0 \" data-id=\"0f07daa\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"0f07daa\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"0f07daa\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"13de8ca\" data-e-type=\"widget\" data-id=\"13de8ca\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-d2abe69 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"d2abe69\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"d2abe69\" data-e-type=\"e-accordion-item-content\" data-id=\"d2abe69\">\n    \t\t<div class=\"elementor-element elementor-element-13e851d elementor-widget elementor-widget-text-editor\" data-id=\"13e851d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Corrected Forms 1095 are submitted with a nonauthoritative Form 1094 transmittal, and a corrected copy is furnished to the individual. There is no separate correction deadline, but filing promptly supports a reasonable cause position on penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php How do you handle ACA 1095 reporting and state mandates? ACA reporting has two layers. Applicable Large Employers file Forms 1094-C and 1095-C with the IRS through the Affordable Care Act Information Returns system, and separately, five jurisdictions with individual mandates require their own reporting based on where covered individuals&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":28,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-48","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/48","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=48"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/48\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/28"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=48"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}