Form 1099-HC, a health care coverage statement required in Massachusetts, must be sent to recipients by January 31 following the end of the tax year. This form is provided by health insurers to individuals who were enrolled in minimum creditable coverage during the year.
Recipients use Form 1099-HC to complete their Massachusetts state tax return, as it helps verify compliance with the state’s individual mandate for health insurance.
Employers or insurers that issue Form 1099-HC are also responsible for filing a copy with the Massachusetts Department of Revenue (DOR). This filing is typically due by March 31 if submitted electronically.
