Massachusetts Form 1099-HC (Tax Year 2025)
Individual Mandate, Massachusetts Health Care Coverage
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Massachusetts Form 1099-HCMassachusetts Form 1099-HC is a tax form that confirms residents had health insurance coverage meeting the state’s Minimum Creditable Coverage (MCC) standards for the year. Residents use it to prove they had health insurance and to avoid state penalties for being uninsured.
Who Issues the Form
• Health insurance companies
• Health maintenance organizations (HMOs)
• Employers with self-insured health plans
Who Receives the Form
Any individual enrolled in a health insurance plan that meets Massachusetts’ MCC guidelines.
Purpose
It helps individuals complete Schedule HC when filing their Massachusetts state tax return (Form 1). Additionally, Schedule HC is used to verify compliance with the state’s health insurance mandate.
Contents of the Form
Form 1099-HC includes:
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Personal information (name, address, subscriber number)
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Insurance provider details
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Policy information, including the months of coverage
Massachusetts does not allow paper filing for Form 1099-HC. You must file every 1099-HC electronically, no matter how many forms you submit. Employers, insurers, and other filers must use the state’s e-file system to remain compliant with health coverage reporting rules.
Employers and insurers must give recipients their Massachusetts Form 1099-HC by January 31. Each individual must have proof of health coverage in hand by this deadline.
In addition, you must electronically file Form 1099-HC with the Massachusetts Department of Revenue by March 31. The state does not accept paper filing.
