Form 1099-HC reports proof of health insurance coverage that meets Massachusetts Minimum Creditable Coverage (MCC) standards. This form is issued by health insurance carriers to Massachusetts residents who had qualifying health coverage during the tax year.

Insurance carriers must issue Form 1099-HC when they provide:

• Individual or employer-sponsored health insurance coverage to Massachusetts residents
• Fully insured health plans that meet Massachusetts MCC requirements
• Coverage through Massachusetts-licensed insurance providers
• Government-sponsored coverage that qualifies under state rules

Massachusetts residents use the information from Form 1099-HC to complete Schedule HC when filing their Massachusetts state income tax return.

Yes. Form 1099-HC is filed electronically with the Massachusetts Department of Revenue (DOR) by health insurance carriers and other coverage providers required to report MCC.

Insurance carriers must submit 1099-HC data directly to the Massachusetts DOR as required by state reporting mandates. Massachusetts residents do not file Form 1099-HC separately; instead, they use the information provided on the form to complete Schedule HC when filing their Massachusetts state income tax return.

• Provide copies to Massachusetts residents by January 31 following the close of the tax year.
• Submit the required reporting to the Massachusetts DOR by January 31.

If the deadline falls on a weekend or legal holiday, the due date shifts to the next business day. Form 1099-HC is not filed with the IRS, and federal 1099 e-file deadlines (such as March 31) do not apply.

As a Massachusetts taxpayer, you do not submit Form 1099-HC directly to the IRS or the Massachusetts DOR.

Form 1099-HC is issued and filed by health insurance carriers (or coverage providers).

Insurance carriers are responsible for:

• Determining whether coverage meets Massachusetts MCC requirements
• Providing a copy of Form 1099-HC by January 31 following the tax year 
• Submitting the required coverage information to the Massachusetts DOR

Taxpayers use the information shown on Form 1099-HC to complete Schedule HC when filing their Massachusetts state income tax return.