If you are an Applicable Large Employer (ALE) with California residents, the clock is ticking to file 1095-C forms. The deadline to submit ACA state filings to the California Franchise Tax Board (FTB) is May 31.
While many employers are focused on meeting federal ACA reporting requirements by March 31, California has its own filing mandate. And failure to meet it can result in state-level penalties — even if your federal filings were submitted on time.
Whether you’ve already completed your federal submission or are still finalizing details, now is the time to ensure you’re compliant with California’s Individual Mandate reporting requirement.
And if you’re running out of time, Trusaic can help — before and after the deadline.
Understanding California’s ACA Reporting Requirement
Since the implementation of the Minimum Essential Coverage Individual Mandate in 2020, California has required certain employers to submit annual ACA information to the state to verify whether residents maintained qualifying health coverage.
Here’s what you need to know about what’s required:
Who Needs to File
- Employers that provide Minimum Essential Coverage (MEC) to California residents must file with the FTB. This includes:
- Employers with employees residing in California, regardless of company headquarters
- Employers that offer coverage through self-insured plans
- Insurance providers and third-party administrators, where applicable
What Needs to Be Filed
- Forms 1095-C (or 1095-B, in some cases) for each California-resident employee enrolled in health coverage
- A Form 1094-C summary transmittal (similar to federal filing)
How to File
- Electronically through California’s FTB MEC IR system
- Paper filings are not permitted for most employers
- The deadline is May 31, 2025, but penalties apply for late or incorrect submissions
Penalties for Non-Compliance
- California imposes a penalty of $50 per individual not reported
- Penalties may increase based on the volume of unreported or incorrectly reported individuals
Trusaic Can Help — Even This Close to the Deadline
If you haven’t completed your California ACA filing yet, you’re not alone — and it’s not too late. Trusaic’s ACA State Filing service can step in to support your organization, whether you’re still compiling data or dealing with submission platform issues.
Here’s how we support California state filing compliance:
End-to-End Filing Support
- We prepare and transmit 1095-C and 1094-C forms to the California FTB on your behalf.
- Our system supports multi-EIN organizations and employee address validation, ensuring the correct employees are reported.
Error Detection & Format Validation
- Our solution validates file format, required fields, and data accuracy before submission.
- We prevent the common errors that cause California filings to be rejected.
Post-Deadline Filing Capabilities
- If you miss the May 31 deadline, Trusaic can still assist with late submissions to reduce penalty exposure and support your response to potential notices.
- We work with clients who need to respond to FTB inquiries or correct rejected filings.
Integrated Federal + State Filing
- Already filed federally with Trusaic? We can seamlessly transition your ACA data for state submission, reducing duplication and speeding up turnaround.
If you haven’t submitted your state filings yet — or aren’t sure if you need to — now is the time to act. Trusaic has the tools, expertise, and infrastructure to help you file accurately, on time — or even after the deadline, if needed.
Schedule a demo or connect with us today to ensure your California ACA state reporting is complete, accurate, and compliant.