Massachusetts Form 1099-HC does not require the recipient’s Social Security Number (SSN) because the state identifies individuals based on other personal and policy-specific information provided by health insurance companies. Instead of using SSNs, the state relies on:
- Unique Health Insurance Subscriber Identifiers: Health insurers often assign unique identifiers to subscribers, which Massachusetts uses to link insurance coverage to individuals. This identifier, along with the policy number, helps match the recipient to their health insurance records.
- Reduced Risk of Identity Theft: Avoiding SSNs on Form 1099-HC helps protect individuals’ sensitive information and reduces the risk of identity theft if the form is lost or mishandled.
- State Systems Linking Information: Massachusetts Department of Revenue (DOR) systems are set up to reconcile 1099-HC data using other key details, like name, address, date of birth, and carrier information, rather than SSNs.
Since SSNs are not essential for state compliance, this approach minimizes privacy risks while still meeting the requirements for health coverage reporting and tax compliance.
