{"id":3058,"date":"2020-03-03T20:28:43","date_gmt":"2020-03-03T20:28:43","guid":{"rendered":"http:\/\/bakertillyvantagen.com\/?p=3058"},"modified":"2023-05-09T14:08:43","modified_gmt":"2023-05-09T14:08:43","slug":"tracking-emerging-state-level-filings","status":"publish","type":"post","link":"https:\/\/sitepreviews.org\/bt-vantagen\/3058\/tracking-emerging-state-level-filings\/","title":{"rendered":"Tracking emerging state level filings; next up: New Jersey, D.C."},"content":{"rendered":"\r\n<p>As we approached the March 2, 2020 Form 1095-C issuance deadline, Baker Tilly Vantagen was proud to be able to report that all forms for contracted clients were released in compliance with the 2019 tax year\u2019s extended issuance deadline.\u00a0 With this important first step in the annual ACA reporting process now complete, our attention has turned to situating this data with the IRS and, for the first time, state-level agencies.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>The federal deadline for transmitting Form 1094-C and 1095-C data to the IRS via its Affordable Care Act Information Returns (AIR) system is March 31, 2020.\u00a0 Baker Tilly Vantagen is actively transmitting XML files coded to IRS specifications and sharing results with clients.\u00a0 We also are positioning to support impacted employers with the transfer of related information to states as downstream requirements associated with resurrected the individual coverage mandates.\u00a0<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>New Jersey (due March 31, 2020)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>Starting with Tax Year 2019, the New Jersey Health Insurance Market Preservation Act (Market Preservation Act) requires third-party reporting to verify health coverage information supplied by individual payers of New Jersey\u2019s Income Tax.\u00a0 By March 31, 2020, employers must provide the New Jersey Division of Taxation with a 1095 health coverage form for each primary enrollee who was a New Jersey resident and to whom the filer provided minimum essential coverage in 2019. This requirement applies to both part-year and full-year New Jersey residents. For 1095 filing purposes, a part-year resident is a primary enrollee who lived in New Jersey for at least 15 days in any month.\u00a0 New Jersey will not require 1094 forms for 2019, though it will accept them when sent.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>New Jersey allows employers with fully-insured plans to satisfy state reporting through the information returns filed with the state by their insurance providers.\u00a0 If your organization falls under this category, you will want to inquire with your insurance provider to assess their readiness to meet the applicable deadline.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>Employers offering <strong>self-insured plans<\/strong> can file 1095 forms with the state in two ways:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>Registered filers can use the Division of Revenue and Enterprise Services&#8217; (DORES) MFT SecureTransport service. MFT is the required system for filers of 100 or more forms. Taxpayers who have MFT SecureTransport service user credentials use them to submit the required health insurance coverage returns.\u00a0<\/li>\r\n<li>As an alternative to MFT SecureTansport, coverage providers with under 100 forms can use a fillable form NJ-1095 to file one form at a time. The NJ-1095 form is valid for federal filers of either 1095-B or 1095-C forms.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>There is no paper filing option available.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>Baker Tilly Vantagen has reconfigured its systems to allow for IRS AIR files to be generated for a population that is limited to a particular state of residence.\u00a0 We also have secured access to the systems prescribed by the state for file sharing purposes.\u00a0 Taking these measures positions us to complete this filing deliverable on behalf of our employer clients and do so in a way that ensures the minimum amount of data necessary to support compliance with a state-level mandate is transferred to a designated state agency.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>District of Columbia (due June 20, 2020 for 2019 reporting only)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>In DC, the reporting requirement encompasses any employee for whom the employer withholds DC taxes. Reporting also applies to any employee who has a DC mailing address, even if the employer doesn\u2019t withhold and report DC taxes. Employers that furnish covered employees with MEC notices for federal purposes do not have to provide duplicate notices for DC.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>All information returns must be uploaded through MyTax.DC.gov, using the DC Office of Tax and Revenue (0TR) \u00a0prescribed layouts and file formats. Entities may contract with third-party providers to complete the filing. Any filer that doesn\u2019t currently have a MyTax.DC.gov account will have to sign up to obtain login credentials.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p>It remains unclear if DC will allow employers with fully-insured plans to satisfy state reporting through the information returns filed with the state by their insurance providers.\u00a0<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Who\u2019s Next?<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>California, Rhode Island, and Vermont enacted individual coverage mandates effective January 1, 2020.\u00a0 California will allow employers with fully insured plans to satisfy state reporting through the information returns filed with the state by their insurance providers.\u00a0 Vermont will not require employers to satisfy coverage reporting requirements unless and until federal reporting is repealed.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Fee Implications<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>Baker Tilly Vantagen will charge a per transmittal fee based on a variety of factors including population size, number of FEINs and the uniqueness of each state\u2019s reporting requirement.\u00a0 When applicable, your Account Manager will communicate your company\u2019s fee proposition this week and be available to field any questions you may have regarding state-level reporting requirements.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>As we approached the March 2, 2020 Form 1095-C issuance deadline, Baker Tilly Vantagen was proud to be able to report that all forms for contracted clients were released in compliance with the 2019 tax year\u2019s extended issuance deadline.\u00a0 With this important first step in the annual ACA reporting process now complete, our attention has [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[31],"class_list":["post-3058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","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>Tracking emerging state level filings; 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