Report health insurance information Minimum Essential Coverage Information Reporting (MEC IR)

Insurance providers are required to report health coverage information to us annually by March 31 or face a penalty. However, no penalty will apply if the return is filed on or before May 31. Employers are similarly required to report insurance information to us by March 31, but only if their insurance providers do not report to FTB. This requirement comes from the Individual Shared Responsibility Penalty that was enacted at the same time as the health care mandate. The penalty for not reporting is $50 per individual who was provided health coverage.

The deadline for reporters to provide information returns to individuals is January 31, and no extensions are available. FTB does not impose a penalty for a failure to provide returns to individuals by this deadline.

For information on reporting instructions, review Publications.

Important dates

MEC IR registration and enrollment are available year round.

Item Date
Start accepting tax year 2023 test files October 1, 2023
Start accepting tax year 2023 production files January 1, 2024
2023 MEC Information Returns due date March 31, 2024
2023 MEC Information Returns extended due date May 31, 2024

How to file

You can submit information electronically or by paper.

Report electronically

You can submit MEC IRs electronically through the File Exchange (FX) Portal and application to application (A2A). Visit Getting started for more information.

1. Register for an e-Services Account

A Responsible Official completes the registration on behalf of the organization.

Register

2. Enroll to participate

Log into MEC FX Portal and submit your MEC IR enrollment form online.

We will review your enrollment.

3. Participate

Log into MEC FX Portal to obtain your MEC participation credentials.

You can also manage your enrollment, transmit data, and get acknowledgements.

Report by mail

You can send MEC IRs to us by mail. Review our California Instructions for Filing Federal Forms publications for more information.