Rhode Island
In 2017, the ACA federal individual mandate was repealed, with penalties eliminated in 2019. This prompted the state of Rhode Island to pass its own individual mandate on July 5, 2019. This law took effect January 1, 2020.
In addition to requiring individuals to have "qualifying health coverage", Rhode Island's mandate includes reporting obligations for employers. They must inform the state government about coverage they provide to Rhode Island residents they employ. This allows the state to track compliance with the state's requirements to obtain healthcare.
Rhode Island employer reporting requirements
Rhode Island ACA state reporting requirements to be met in 2024 are as follows:
- Any employer that provided coverage for Rhode Island residents for any months during 2023 must submit a state-level report
- Organizations must file all Rhode Island ACA reporting forms through the state's Division of Taxation website
- The acceptable forms to submit to the Division of Taxation are: federal forms 1094-C / 1095-C
- Employers must also provide Form 1095-B to their employees
- These requirements are in addition to federal ACA reporting
- For employers that provide full insurance: if the insurance carrier already files state reporting, the employer isn't obligated to do so
Rhode Island ACA reporting deadlines in 2024
The Rhode Island ACA reporting deadlines were extended last year. Previously, the filing deadline for submitting 1095-C forms to the Rhode Island Department of Taxation was January 31.
These are the 2023 deadlines to be met in 2024
