Simplify Form 1099-HC reporting for health insurance coverage in Massachusetts. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
Form MA 1099-HC is the Massachusetts Individual Mandate Health Care Coverage form. Massachusetts health insurance carriers send this form to residents and certain part-year residents each year. Subscribers use the information on the form to complete Schedule HC on their Massachusetts personal income tax return (Form 1 or Form 1-NR/PY).
The form shows whether the subscriber's health plan met the state's Minimum Creditable Coverage (MCC) standards for the full year.
Form 1099-HC is issued by Massachusetts health insurance carriers, including MassHealth and ConnectorCare plans through the Massachusetts Health Connector. In some cases, employers or sponsors of employment-based health plans may also need to issue and submit the form if the insurance company is not filing on their behalf.
Massachusetts requires Form 1099-HC to be submitted electronically; paper filing is not permitted.
Form 1099-HC captures the health coverage details a Massachusetts resident needs to complete Schedule HC on their state tax return. The form must report:
Massachusetts DOR has not announced any major changes to Form 1099-HC for the 2026 tax year. The form's purpose, required information, and filing process all remain the same. The 2025 Form MA 1099-HC is currently listed on the Massachusetts DOR public health care tax forms page.
When preparing statements for the 2026 tax year, always use the latest form version posted on the DOR website.
If you are a Massachusetts health insurance carrier, employer, or plan sponsor required to report health coverage information for Massachusetts residents, here is what you need to know before filing:
For Tax Year 2026, forms are due in early 2027. Since January 31, 2027, falls on a Sunday, all deadlines shift to the next business day.
| Action | Deadline |
|---|---|
| Furnish subscriber copy | File with Massachusetts DOR (electronic) |
| February 1, 2027 | February 1, 2027 |
1099Online offers a simple way to prepare and submit Form 1099-HC for Massachusetts residents. You can enter data manually or import it in bulk, depending on how many subscribers you are filing for.
Step 1: Enter Subscriber Coverage Information
Log in to your 1099Online account and enter the required 1099-HC information manually, or import your data using your preferred method. Add each subscriber's name, subscriber number, coverage details, and dependent information required for Massachusetts state reporting.
Step 2: Opt In to Recipient Copy Distribution
Choose how recipient copies are delivered. 1099Online can distribute them by postal mail or PDF download.
Step 3: Review and Transmit
Review your filing summary and submit your Massachusetts health coverage reporting information in the required format.
No. Form MA 1099-HC is a Massachusetts state form. It is filed with the Massachusetts Department of Revenue (DOR), not the IRS. It has no connection to federal tax reporting.
No. When employers are responsible for reporting, Massachusetts requires them to submit the data electronically only. Paper filing is not permitted for this form.
Under Massachusetts law, carriers, employers, or plan sponsors who fail to issue or report the form may face a penalty of $50 per individual, capped at $50,000 per year.
Medicare coverage generally satisfies Massachusetts Minimum Creditable Coverage (MCC) requirements; however, certain Medicare Advantage or supplemental plan providers may issue Form MA 1099-HC.
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