For ful­ly insured plans, the car­ri­ers are respon­si­ble for send­ing Form 1094‑C and 1095‑C.

For self-insured plans, the plan spon­sor is respon­si­ble for send­ing these forms to the State of Cal­i­for­nia as fur­ther­ance of ACA com­pli­ance.  The forms are the same (in design) as the fed­er­al forms, and an employ­er may sub­mit the fed­er­al form for state report­ing purposes.

How­ev­er, while fed­er­al forms are due March 2, 2021, the state forms are due Feb­ru­ary 1.