Individual Mandate Reporting for Employers with Employees in specific cities or states
Employers with Employees in CA, NJ, and RI Employers must provide IRS Forms 1095-B/1095-Cs to the state’s Franchise Tax Board or Division of Taxation CA: Subject to a $50 penalty per individual NJ: Subject to a $50 penalty per individual, going up to a maximum of $50,000. RI: No Penalty listed