Contents
What is Form 1099-HC?
Form 1099-HC is an informational form used to report health care coverage under the Health Insurance Responsibility Disclosure (HIRD) requirement for Massachusetts residents. It is issued by health insurance providers to individuals who had health coverage in Massachusetts during the tax year. The form provides crucial information needed to comply with the Massachusetts Health Care Reform Act (also known as the “Individual Mandate”), which requires residents to maintain health insurance coverage or face a penalty.
Form 1099-HC shows whether the health insurance coverage meets the minimum creditable coverage (MCC) standards as defined by Massachusetts law. It also includes the dates when the coverage was in effect and the specific insurance plan that was provided. Massachusetts residents are required to file this form with their state income tax return, as it helps determine whether they qualify for a penalty exemption or must pay a fine for not having health insurance coverage.
Deadline for 1099-HC 2025
The deadline for issuing Form 1099-HC for the 2025 tax year is January 31, 2026. Health insurance providers are required to send this form to Massachusetts residents who had health insurance coverage in that year by this date. The form contains details necessary for individuals to comply with the state’s individual health insurance mandate and to report on their Massachusetts state income tax return.
The deadline for filing Form 1099-HC with the Massachusetts Department of Revenue (DOR) is February 28, 2026 (or March 31, 2026 if filing electronically). It is essential that individuals receive their Form 1099-HC by the end of January to allow for accurate filing of their tax return and to ensure compliance with Massachusetts health care coverage laws. Any delays in receiving or filing the form could result in penalties.
Who must file a 1099-HC?
Form 1099-HC must be filed by health insurance providers who offer coverage to Massachusetts residents. This includes health insurance companies, employers who provide self-insured health plans, or government programs such as Medicaid or the Massachusetts Health Connector. If a Massachusetts resident had health coverage during the tax year, their insurance provider must send them a Form 1099-HC to report the coverage.
While individuals do not file the form themselves, they must receive it in order to accurately report on their Massachusetts state income tax return. The form helps residents demonstrate compliance with the state’s individual mandate, which requires all residents to have health insurance or face a penalty. If a resident did not have qualifying coverage during the year, they may need to pay a fine unless they qualify for an exemption.
Online Filing Instructions for Form 1099-HC 2025
Filing Form 1099-HC online is a straightforward process for health insurance providers who are required to report coverage to the Massachusetts Department of Revenue. Below are the steps to follow to ensure accurate and timely filing:
Step 1: Register for the Massachusetts Online Filing System
Health insurance providers must first register for the Massachusetts Online Services portal, which allows them to file Form 1099-HC electronically with the Massachusetts Department of Revenue (DOR). This registration process requires you to create an account and provide necessary information about your organization.
Step 2: Collect Data on Covered Individuals
To file Form 1099-HC, you will need to collect information about the individuals covered under your health insurance plans, including their names, addresses, and the specific dates their coverage was in effect. You will also need to confirm that the coverage meets the minimum creditable coverage (MCC) standards required by Massachusetts law.
Step 3: Use Approved Filing Software
Providers can use IRS-approved software for electronic filing, or they may use the Massachusetts Department of Revenue’s online filing portal to submit the form. This software will guide you through the process of entering the required information, ensuring that you submit the form in the correct format.
Step 4: Review and Submit the Form
Before submitting the form electronically, it is important to thoroughly review the information to ensure accuracy. Double-check details such as the recipient’s name, address, and the coverage dates to prevent any issues or delays. After reviewing the data, submit the form through the online portal.
Step 5: Distribute Copies
Once the form is filed electronically, providers must send a copy of Form 1099-HC to each individual covered during the tax year. This copy should be provided by January 31, 2026, allowing recipients ample time to use the form when filing their state income tax return.
Step 6: Confirm Filing
After submission, you will receive a confirmation of filing from the Massachusetts DOR. If you encounter any issues or receive an error notification, correct the information and resubmit the form. Always keep a record of the confirmation for your records.
Filing Form 1099-HC online is an efficient way to ensure compliance with Massachusetts health care coverage laws. By following these steps, you can help your covered individuals meet their tax obligations and avoid any potential penalties.
Form 1099-HC: Tax Reporting Pointers
When filing or receiving Form 1099-HC, it is important to keep in mind a few key tax reporting tips to ensure that both the health insurance provider and the recipient comply with Massachusetts state tax laws:
1. Minimum Creditable Coverage (MCC)
Massachusetts residents must ensure that the health insurance coverage reported on Form 1099-HC meets the state’s Minimum Creditable Coverage (MCC) requirements. If the coverage does not meet MCC standards, the individual may face a penalty. Providers must check that the coverage complies with MCC before reporting it on the form.
2. Timely Submission
Both health insurance providers and individuals should be aware of the deadlines for filing and receiving Form 1099-HC. Providers must issue the form to recipients by January 31, and the form must be filed with the Massachusetts Department of Revenue by February 28 (or March 31 for electronic filings). Failure to meet these deadlines could result in penalties.
3. Reporting Coverage for the Entire Year
Ensure that the form accurately reflects the health insurance coverage for the entire year. If there are any gaps in coverage or if the individual had multiple providers, the form must reflect all periods of coverage for the tax year.
4. Exemptions from the Mandate
Massachusetts offers certain exemptions from the individual mandate, such as financial hardship or periods when coverage is unavailable. If you believe you qualify for an exemption, check the specific guidelines on the Massachusetts Department of Revenue website and report the exemption when filing your state tax return.
5. Keep Accurate Records
Both insurance providers and recipients should keep accurate records of health insurance coverage for the year. Providers must retain the necessary documentation for the coverage provided, while recipients should keep copies of Form 1099-HC and any correspondence regarding their health insurance coverage. This documentation may be needed in case of an audit or verification request by the Massachusetts Department of Revenue.
By following these reporting tips, you can ensure that Form 1099-HC is filed and reported correctly, helping both health insurance providers and Massachusetts residents comply with the state’s health insurance requirements and avoid penalties. If there are questions about how to file or report information, consider consulting with a tax professional or contacting the Massachusetts Department of Revenue for clarification.