Masachussets ACA Form 1095-B/C Reporting Requirements for 2024

The State of Massachusetts requires health care providers or administrators who offer health coverage to Massachusetts residents to file the MA 1099-HC Form to meet state individual mandates.

Form 1099-HC, a Massachusetts tax form that reports the information about the health coverage of the Massachusetts residents. The Massachusetts residents who are eligible for MEC (Minimum Creditable Coverage) will receive Form MA 1099-HC form the employer or health insurance carrier.

Here are the deadlines to file and furnish your Form MA 1099-HC:

• The deadline to distribute recipient copies of Form MA 1099-HC is January 31, 2025 .
• The deadline to submit Form 1095-B/C to the State of MA is January 31, 2025.

Note: If the due date falls on a weekend or federal holiday, the next business day is the deadline.

The employer needs the following information to file Form MA 1099-HC to the State of Massachusetts (MA).

The name and FID (Federal Tax ID) of the insurance company or administrator who is responsible for the coverage.

The primary subscriber’s details, such as Name, Subscriber number, Date of Birth (DOB), and address.

The period of time when the subscriber and their dependents had minimum creditable coverage.

• If the employee had coverage for the whole year(all 12 months), check the box that indicates the same.
• If the employee did not have coverage for all 12 months of the year, the box against the months the minimum creditable coverage was offered must be checked.

Changes in residency impact Form MA 1099-HC filing in Massachusetts. Here's a concise guide for residents, nonresidents, and retirees abroad navigating healthcare mandate requirements.

• Moving into Massachusetts:

  Health care mandate applies from the first day of the third full month following residency start.

• Moving out of Massachusetts:

  Health care mandate applies until the last day of the last full month of residency.

• Retired Massachusetts resident abroad with full health insurance:

  Options for Schedule HC:

  1. Apply for a Certificate of Exemption from the Commonwealth Health Insurance Connector Authority.
  2. Request an appeal on Schedule HC.
• Living out of state (nonresident of Massachusetts):

  Not subject to the health care mandate if filing an income tax return in the new state of residence.

Employers who fail to issue MA 1099-HC forms to the employees (residents of Massachusetts) will be subject to a $50 penalty per individual, going up to a maximum of $50,000.

No, the state of Massachusetts does not support paper filing of Form MA 1099-HC. Therefore, You must only e-file with the State of Massachusetts.

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