Who Must Complete Massachusetts Schedule HC (Form MA 1099-HC)?

Massachusetts requires most residents age 18 and older to maintain health insurance that meets the state's Minimum Creditable Coverage (MCC) requirements. To report that coverage, taxpayers may need to complete Schedule HC with their Massachusetts income tax return.

Who Must File Schedule HC?

You must complete Schedule HC if:

• You were a full-year Massachusetts resident age 18 or older.
• You were a part-year Massachusetts resident and Massachusetts' health insurance mandate applied to you.
• You turned 18 during the tax year and became subject to the health insurance requirement.

Part-year residents generally do not need to file Schedule HC if they were Massachusetts residents for less than three full months.

Turning 18 During the Year

If you turned 18 during the tax year, the health insurance requirement begins on the first day of the third month following your birthday month.

For example, if your birthday was June 15, the requirement begins September 1.

What Is Minimum Creditable Coverage (MCC)?

Minimum Creditable Coverage (MCC) is the minimum level of health insurance coverage required to avoid a Massachusetts health care penalty. MCC is different from the federal Minimum Essential Coverage requirement.

For 2026, MCC generally includes:

• Coverage for comprehensive medical services, including doctor visits, hospital care, emergency services, mental health treatment, substance abuse treatment, and prescription drugs
• Preventive care without cost sharing
• Annual deductibles not exceeding:
  • $2,950 for an individual
  • $5,900 for a family
• Annual out-of-pocket maximums not exceeding:
  • $9,200 for an individual
  • $18,400 for a family
• No annual or lifetime benefit caps
• No fixed-dollar hospital-only coverage
• Prescription drug deductible limits of:
  • $360 for an individual
  • $720 for a family
• Coverage available to all covered members
• No cap on prescription drug benefits

Plans That Automatically Meet MCC

You automatically satisfy MCC requirements if you were enrolled in:

• Medicare Part A or Part B
• A Qualified Health Plan purchased through the Massachusetts Health Connector or directly through a carrier, including ConnectorCare and catastrophic plans
• MassHealth (except MassHealth Limited)
• A qualified Student Health Insurance Plan (SHIP)
• Indian Health Service or tribal health coverage
• TRICARE
• U.S. Veterans Administration Health System coverage
• Federal employee or federal retiree health coverage
• Peace Corps, VISTA, AmeriCorps, or National Civilian Community Corps coverage

What If You Didn't Receive Form MA 1099-HC?

If you had private health insurance and did not receive Form MA 1099-HC, you must still complete Schedule HC.

Use your insurance records to provide:

• Insurance company name
• Subscriber number
• Member identification number or group number

This information is typically available on your health insurance card. Form 1095 cannot be used in place of Schedule HC information for Massachusetts purposes.

Important Notes

If you did not maintain health insurance that met MCC requirements for all required months, Massachusetts may assess a health care penalty unless you qualify for an exemption, affordability exception, or approved appeal.