Massachusetts requires most residents age 18 and older who can afford health insurance to maintain health coverage that meets the state's Minimum Creditable Coverage (MCC) requirements. Schedule HC is used to report health insurance coverage, claim certain exemptions, or determine whether a penalty may apply for periods without qualifying coverage.
Program Entry
Massachusetts Return → Health Care Information (Schedule HC)
Private health insurance generally refers to health insurance purchased directly from an insurance company or through the Massachusetts Health Connector and paid for by the taxpayer rather than an employer or government program.
Government-subsidized health insurance generally includes programs that help reduce the cost of health coverage, such as ConnectorCare or other health insurance assistance programs available through the Massachusetts Health Connector.
Employer-sponsored health insurance refers to health coverage offered through an employer.
These questions are used to determine whether the taxpayer may qualify for an affordability exemption from the Massachusetts health insurance requirement.
Notes
- Most Massachusetts residents age 18 and older are required to have health insurance that meets Minimum Creditable Coverage (MCC) requirements.
- Health insurance coverage may be obtained through an employer, purchased directly through a private insurance carrier, obtained through the Massachusetts Health Connector, or provided through a qualifying government-sponsored program.
- Schedule HC is used to report health insurance coverage for the taxpayer and spouse.
- Taxpayers who did not maintain qualifying coverage may qualify for an exemption based on affordability, religious beliefs, or a Certificate of Exemption issued by the Massachusetts Health Connector.
- A penalty may apply if a taxpayer did not maintain qualifying health coverage and does not qualify for an exemption.
- Retain any Forms MA 1099-HC, exemption certificates, and supporting documentation with your tax records.