Massachusetts Health Insurance Plan Information (Schedule HC)

If you had health insurance that met Massachusetts Minimum Creditable Coverage (MCC) requirements during the tax year, you'll need to identify the type of coverage you had on Schedule HC. In some cases, you'll also need information from Form MA 1099-HC to complete your Massachusetts return.

Program Entry

To report your health insurance coverage:

1. State
2. Edit Massachusetts Return (Click the 3 dots)
3. Health Care Information – Schedule HC
4. Taxpayer/Spouse – Health Insurance Information

5. Choose an answer for:

   "Indicate the time period that you were enrolled in a Minimum Creditable Coverage (MCC) health insurance plan(s). If NO MCC/NONE skip to Exemption Questions."

6. Health Insurance Plan Information

How Do I Complete This Section?

Answer Yes or No for each type of health insurance coverage you had during the tax year.

A taxpayer may have more than one type of qualifying coverage during the year. If that's the case, answer Yes for every applicable coverage type.

MassHealth, Commonwealth Care, or Commonwealth Care Bridge

Select Yes if you were enrolled in:

• MassHealth (except MassHealth Limited)
• Commonwealth Care
• Commonwealth Care Bridge

Most MassHealth coverage automatically satisfies Massachusetts Minimum Creditable Coverage requirements. MassHealth Limited does not qualify as MCC coverage.

Medicare

Select Yes if you were covered by:

• Medicare Part A
• Medicare Part B
• Medicare Advantage
• Medicare replacement plans
• Medicare supplemental plans

Medicare coverage automatically meets MCC requirements and satisfies Massachusetts health insurance requirements.

U.S. Military Coverage

Select Yes if you had:

• TRICARE
• Veterans Administration (VA) Health Care
• Other qualifying military health coverage

Military coverage is considered qualifying health insurance for Schedule HC purposes and meets MCC requirements.

Private Insurance

Select Yes if you received health insurance through:

• An employer
• A former employer or retiree plan
• A private insurance company
• A Massachusetts Health Connector plan
• ConnectorCare
• Coverage purchased directly from an insurance carrier

Most taxpayers who receive Form MA 1099-HC will choose this option.

Other Government Program

Select Yes if you were covered by another qualifying government-sponsored health program, such as:

• Indian Health Service coverage
• Coverage through a tribal organization
• Health care provided through a correctional facility
• Other comprehensive government-sponsored health programs

Do not include Health Safety Net coverage. Massachusetts specifically states that Health Safety Net is not health insurance and does not satisfy MCC requirements.

Entering Form MA 1099-HC Information

Complete the fields at the bottom of the screen only if you selected:

• Private Insurance, or
• Other Government Program

Insurance Company or Administrator

Enter the name shown in Box 1 of Form MA 1099-HC.

This is the insurance carrier or plan administrator that provided your coverage.

Subscriber Number

Enter the subscriber number shown in Box 5 of Form MA 1099-HC.

If you do not have Form MA 1099-HC, this information is often available on your insurance card.

Other Government Program Coverage

If you selected Other Government Program, enter the name of the program when requested.

Examples include:

• Indian Health Service
• Tribal health coverage
• Other eligible government-sponsored programs

What If I Don't Have Form MA 1099-HC?

If you had qualifying private insurance but did not receive Form MA 1099-HC, Massachusetts allows you to enter the:

• Insurance carrier or administrator name
• Subscriber number

You can usually find this information on your insurance card.

If you can't locate the information, contact:

• Your insurance company
• Your employer's Human Resources department
• Your benefits administrator
• Your plan administrator

for assistance.

If You Were Covered Under More Than One Plan

If you had multiple insurance plans during the year:

• Report all applicable coverage types.
• Massachusetts allows information for multiple insurers on Schedule HC.
• If additional space is needed, a Schedule HC Continuation Sheet may be required.

If filing a joint return and both spouses were covered by the same plan, insurance information may need to be entered for both spouses.

What If My Coverage Met MCC Requirements All Year?

If your health insurance met Massachusetts Minimum Creditable Coverage requirements for the entire year:

• You generally will not owe a Massachusetts health insurance penalty.
• After entering your coverage information, no additional Schedule HC penalty calculations are usually required.

Additional Information

• Most employer-sponsored plans, Medicare, MassHealth, ConnectorCare, TRICARE, and VA health coverage meet MCC requirements.
• Health Safety Net coverage does not meet MCC requirements.
• If you had more than one type of qualifying coverage during the year, answer Yes for each applicable coverage type.
• If you and your spouse were covered under the same insurance plan, Massachusetts may require information for both spouses on Schedule HC.
• If your coverage met MCC requirements for the full year, you generally won't be subject to a Massachusetts health insurance penalty.