Several states maintain individual coverage mandates, which require taxpayers to provide proof of health coverage to avoid financial penalties and certain reporting requirements for employer-sponsored medical coverage.
Our updated State Individual Mandate Guide addresses the 2023 individual mandates for California, the District of Columbia, Massachusetts, New Jersey, Rhode Island, and Vermont, their reporting requirements, and potential penalties for non-compliance. This Guide is most relevant for employers employing residents of those states (and D.C.).
