It began…in Jan­u­ary.  While the ACA man­date was dropped in 2019, Cal­i­for­nia picked up the cud­gel, lit­er­al­ly.  Now they have come up with the form, which is the same as what the fed­er­al gov­ern­ment was using.  Cal­i­for­nia employ­ers, for their part, will fur­nish Form 1094C and 1095C to the State’s Fran­chise Tax Board.  Cur­rent­ly, how­ev­er, the Fed­er­al guide­lines for return­ing these forms allow until March 2, 2021 – but Cal­i­for­nia requires the forms to be pro­vid­ed to the Fran­chise Tax Board by Jan­u­ary 31, 2021.