{"id":2668,"date":"2019-02-15T09:58:04","date_gmt":"2019-02-15T14:58:04","guid":{"rendered":"http:\/\/www.bakertillyvantagen.com\/?p=2668"},"modified":"2023-05-09T14:15:02","modified_gmt":"2023-05-09T14:15:02","slug":"new-jersey-individual-mandate-latches-on-to-federal-reporting-obligations","status":"publish","type":"post","link":"https:\/\/sitepreviews.org\/bt-vantagen\/2668\/new-jersey-individual-mandate-latches-on-to-federal-reporting-obligations\/","title":{"rendered":"New Jersey individual mandate latches on to federal reporting obligations"},"content":{"rendered":"<p>In late January, the state of New Jersey posted new information about its individual health insurance mandate that went into effect on January 1 of this year.\u00a0 Of interest to most impacted employers are the tactics and mechanics associated with how this mandate will be enforced.\u00a0 Here is what we know about its impact upon the annual reporting process:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Beginning with calendar year 2019, employers must provide the \u201csame\u201d Forms 1094-C and 1095-C to the State of New Jersey as they provide to individuals and the Internal Revenue Service today under the Affordable Care Act (ACA). While the forms are the \u201csame\u201d, we expect the information to be provided to be different in that an employer would not reasonably be expected to submit information to this state on individuals not subject to this mandate.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The reporting obligations will be felt by any employer that employs New Jersey residents. Out-of-state employers that withhold and remit New Jersey Gross Income Tax for New Jersey residents have the same filing requirements as businesses located in New Jersey.\u00a0 Federal reporting gives little, if any, regard to state-specific considerations.\u00a0 As a result, reporting processes and systems will now require this specific population to be isolated or \u201ccarved out\u201d from the collective whole associated with each Applicable Large Employer.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The first forms are to be sent to the New Jersey Division of Taxation by February 15, 2020. This deadline sits roughly two weeks in advance of the regularly extended IRS issuance deadline and well in advance of the IRS submittal deadline, which typically runs until the end of March.\u00a0 Those supporting form-related processes will likely need to isolate impacted employers and expedite handling in order to comply with this more ambitious deadline.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The 1095-C form content will continue to be shaped by plan funding arrangements (fully insured vs. self-insured).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>It does not appear at the moment that any electronic submission method will be available. The state website says employers will be required to \u201cremit copies of these documents\u201d.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Of course, the potential game changer to all this would come with a decision by the federal government to alter its reporting requirements in response to the discontinuation of its individual mandate.\u00a0 Should this happen, the state of New Jersey has very generally stated that it will \u201cdeploy similar New Jersey forms\u201d.<\/p>\n<p>&nbsp;<\/p>\n<p><b>The Bottom Line<\/b><\/p>\n<p>New Jersey\u2019s recent posting gives us enough to go on for now, yet is generally light on details.\u00a0 Without question and as outlined, this mandate and its reporting requirements will add to the federal reporting process.\u00a0 We will continue to monitor developments in this area throughout 2019 and be prepared to introduce more specific considerations as both this state\u2019s and the future federal reporting landscapes take shape.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In late January, the state of New Jersey posted new information about its individual health insurance mandate that went into effect on January 1 of this year.\u00a0 Of interest to most impacted employers are the tactics and mechanics associated with how this mandate will be enforced.\u00a0 Here is what we know about its impact upon [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[21,32,31],"class_list":["post-2668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-benefits-news","tag-benetips","tag-health-care-reform"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NJ Individual Mandate Complicates Employer Reporting 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