No, the alternative method for distributing Form 1095-B and/or 1095-C only applies to federal reporting requirements. States with their own individual mandate reporting requirements (CA, DC, MA, NJ, and RI) have not extended similar relief at this time. Therefore, employers with employees subject to state individual mandate reporting requirements should continue distributing the required statements to employees. For more information on these state reporting requirements, please ask your broker or consultant for a copy of the NFP publication State Individual Mandate Reporting Requirements.
Employers with employees residing in states without individual mandate reporting requirements may wish to take advantage of the alternative distribution methods. Please see our Compliance Corner announcement, ACA Reporting Season Is Here!, for more information on the steps an employer must take to utilize the alternative method.