Wednesday, October 19, 2022

Individual Mandate filing deadlines changed

Employers subject to Individual Mandate reporting requirements will now have more time each year to file documents relating to Rhode Island’s health insurance mandate.

Two deadlines related to the mandate have been permanently extended:

1. The deadline requiring employers to distribute IRS Forms 1095-B/C to their employees has been permanently extended to March 2 of each year. The next such Rhode Island deadline is March 2, 2023. 

2. The deadline for the applicable entity filing of the return required by Rhode Island’s health insurance mandate has been permanently changed from January 31 to March 31 starting in 2023. This aligns Rhode Island’s guidance with IRS’s permanent Affordable Care Act (ACA) filing deadline change. 

More details can be found in the Division's Advisory 2022-29.