The short answer is no. Form 1099-HC applies to Massachusetts residents only and is used to verify their health insurance coverage to satisfy the state’s individual mandate. Non-residents who work in Massachusetts are not subject to Massachusetts’s individual mandate.
Massachusetts Residency is Key:
- Form 1099-HC applies to Massachusetts residents, regardless of whether they work in Massachusetts or outside the state. If you are a Massachusetts resident, you must have health insurance that meets Minimum Creditable Coverage (MCC) standards, as defined by Massachusetts law.
- Even if a Massachusetts resident works in another state, they are still subject to the state’s health care mandate.