Understanding Massachusetts Form 1099-HC: Codes and Fields Explained

Understanding the codes and fields on Massachusetts Form 1099-HC helps you file your state tax return accurately. This guide breaks down each section and explains its purpose.

1. Personal Information

• Subscriber Name and Address: Lists the primary policyholder’s name and address, ensuring the form links to the correct individual.
• Subscriber Identification Number: A unique identifier from the health insurance provider. It may contain letters and numbers. This number is not the Social Security Number, which helps protect privacy.

2. Health Insurance Carrier Information

• Carrier Name and Number: The carrier name is the insurance provider’s name. The carrier number is a unique ID from the Massachusetts Department of Revenue (DOR). You’ll need this number when filing your state taxes.

3. Coverage Information

• Months of Coverage: Shows the months you had minimum essential health coverage. Each month from January to December appears, with coverage months clearly marked.
• Full-Year Coverage Checkbox: If checked, it means you had coverage all year. This eliminates the need to enter each month’s details when filing.

4. Dependent Information

• Dependents Covered: Lists any dependents on the policy along with their months of coverage. This section ensures the form accounts for the entire family under one policy, reducing the need for multiple forms.

5. Codes on Form 1099-HC

• Coverage Codes (Optional): Some carriers include additional codes for specific policies or DOR categorization. These codes may explain special plans or coverage changes during the year.

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Using Form 1099-HC for Tax Filing

When filing your Massachusetts state return, you’ll need the Carrier Number, Subscriber Identification Number, and coverage details. This information verifies that you met the state’s health insurance requirements and avoids penalties.

Knowing each field on Form 1099-HC helps you file accurately, claim any eligible credits, and prevent mistakes.