California Franchise Tax Board Reporting of Offers of Group Health Coverage
The original alert published on November 2, 2020 was updated on January 22, 2021. Quick Facts California implemented an individual health coverage mandate penalty effective for taxable years beginning on or after January 1, 2020. The California Franchise Tax Board (FTB) requires carriers and certain employers to file copies of the federal ACA information returns that carriers, applicable large employers (ALE) and self-funded plan sponsors file annually with IRS. Proof of MEC is due to plan participants by January 31, 2021 using the 1095-C or 1095-B. FTB filings are due by March 31 of year following year …
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