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.