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If an employer uses the alternative method to distribute Forms 1095-B or -C, does it also apply to states with individual mandate reporting requirements?

February 11, 2026

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, PPI clients can download, State Individual Mandate Reporting Requirements from the Help Center.

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.

PPI Benefit Solutions does not provide legal or tax advice. Compliance, regulatory and related content is for general informational purposes and is not guaranteed to be accurate or complete. You should consult an attorney or tax professional regarding the application or potential implications of laws, regulations or policies to your specific circumstances.

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