Health Insurance Mandate

Welcome to the Health Insurance Mandate Information Page.

Rhode Island's health insurance mandate took effect January 1, 2020.

The mandate is a requirement that all Rhode Islanders (except those who are specifically exempt under the law) have "qualifying health coverage" beginning January 1, 2020.

Sources of "qualifying health coverage" include coverage through an employer; coverage purchased directly from a health insurance carrier; Medicare; Medicaid; or a health plan purchased through HealthSource RI, the state’s health exchange.

Failure to have coverage during the tax year may result in a Rhode Island personal income tax penalty during tax-filing season. For more information, please see the table below.

The deadline for employers to distribute IRS Forms 1095-B/C to their employees is March 2 of each year. In any given year, if March 2 falls on a weekend or a holiday, the deadline will be the next business day after March 2.

Tax Year 2023 Health Insurance Mandate Forms to attach to RI-1040 or RI-1040NR, if applicable. If you need prior year forms, click visit our Prior Year Tax Forms page. Form IND-HEALTH - Individual Health Insurance Mandate Form Shared Responsibility Worksheet - Penalty Calculation Instructions for Form IND-HEALTH and Worksheet	View View View
Individual Mandate filing deadlines changed - Rhode Island aligns with Federal reporting deadlines - 10/19/2022	View
Division extends deadline for certain reporting on insurance mandate - 11/23/2021	View
Tips for Tax season: Health Insurance Mandate - 02/18/2021	View
Taxpayer Portal Link for Health Insurance Mandate Reporting - 01/26/2021	Link
Health Insurance Mandate: Regulation Public Hearing - Summary of Comments and Responses - 12/31/2020	View
Health Insurance Mandate: Reporting Requirements - Flat File Information - 12/07/2020 Flat File Instructions Flat File CSV Template Flat File XLS Template	View View View
Health Insurance Mandate: Reporting Requirements - FAQs - Dated 11/05/2020	View
For details about the mandate, see these FAQs:	View
See HealthSource RI for details on how to get health insurance:	View
A message for taxpayers:	View
A message for tax preparers:	View
HealthSource RI regulation posted as final and effective 12/22/19:	View

Contact Us

Personal Income Tax - Taxpayer Assistance

Email: Tax.Assist@tax.ri.gov

Phone: 401.574.8829, option #3