Health care mandate Minimum Essential Coverage Individual Mandate
The State of California is working to reduce the number of uninsured individuals and families with the adoption of a new state individual health care mandate.
2021 Subsidy Reconciliation
Taxpayers who received a California Premium Assistance Subsidy (subsidies) for health coverage in 2021 may have to pay back some or all of the amount received when filing their 2021 tax return.
Visit the 2021 Subsidy Reconciliation page for more information, including resources for taxpayers who need assistance repaying California subsidies.
Information on the new health care mandate for you and your family.Personal
Information on outreach, subsidies, penalties, reporting, and coverage.Tax professionals
Estimate what it may cost you not to have health care coverage.Penalty Estimator
Insurance providers and employers
Details on the new reporting mandate and how to report health insurance information.Report health insurance information
- Health Care Mandate Video - Forms for Tax Season
February 22, 2021 Video
Check out our new informational video for taxpayers to learn about the Health Care Mandate forms for tax filing season.
- Information reporting requirements - Technical stakeholder's meeting
February 26, 2020 Article
We are hosting a technical stakeholder’s meeting at Franchise Tax Board to discuss the electronic reporting requirements related to the Minimum Essential Coverage Individual Mandate, also known as the Health Care Mandate.
- Get health care coverage now to avoid state penalty later
December 02, 2019 News Release
The Franchise Tax Board (FTB) urges Californians to get health care coverage now and keep it through 2020 to avoid a penalty when filing state income tax returns in 2021.