Report Health Insurance Information Minimum Essential Coverage Information Reporting (MEC IR)

Who Must File

All applicable entities that provide Minimum Essential Coverage (MEC) to an individual during a calendar year must file an information return reporting the coverage.

When to File

Entities must file applicable federal forms (1094-B, 1095-B, 1094-C, and 1095-C) with the Franchise Tax Board (FTB) by March 31 of the year following the calendar year to which the return relates.

Entities have an automatic extension until May 31 to file the federal forms with FTB. After that date, FTB may assess a penalty of $50 per individual who was provided health coverage.

FTB does not impose a penalty to applicable entities for a failure to provide information statements to individuals by January 31.

For information on reporting instructions, review Publications.

Important Dates

MEC IR registration and enrollment are available year-round.

EARLY AND ANNUAL TESTING IS HIGHLY RECOMMENDED.

Item Date
FTB begins accepting tax year 2024 Test Files November 1, 2024
FTB begins accepting tax year 2024 Production Files January 1, 2025
2024 MEC Information Returns due date March 31, 2025
2024 MEC Information Returns extended due date May 31, 2025

How to File

Information returns can be submitted electronically or by paper.

  • If you are required to file 250 or more information returns, you must file electronically. This requirement applies to each type of form filed and separately for original and corrected returns.
  • FTB encourages electronic filing even if you are reporting fewer than 250 information returns.

Report Electronically

FTB maintains two channels to electronically transmit information returns:

  1. The User Interface (UI) Channel (File Exchange Portal), which provides a secure, web browser-based method for submitting XML forms that comply with the file schemas.
  2. The Application to Application (A2A) Channel, a RESTful API that facilitates A2A information exchange over a standard HTTPS connection.

Visit Getting Started for more information.

1. Register for an e-Services Account

A Responsible Official completes the registration on behalf of the organization.

Register

2. Enroll to Participate

Log into MEC FX Portal and submit your MEC IR enrollment form online.

FTB will review your enrollment.

3. Participate

Log into MEC FX Portal to obtain your MEC participation credentials.

You can also manage your enrollment, transmit data, and get acknowledgements.

Report by Mail

Send all information returns filed on paper to the following:

    HEALTH CARE MANDATE
    FRANCHISE TAX BOARD
    PO BOX 2288
    RANCHO CORDOVA CA 95741-2288