Massachusetts Form 1099-HC is a tax form used to verify that individuals in the state had health insurance coverage that met Massachusetts' Minimum Creditable Coverage (MCC) standards for the tax year. It is issued by health insurance providers to both the insured individuals and the Massachusetts Department of Revenue (DOR). The form is essential for residents to prove they had health insurance and avoid state penalties for being uninsured.

Who Issues It: Health insurance companies, health maintenance organizations (HMOs), or employers providing self-insured health plans issue Form 1099-HC.

Who Receives It: Anyone who was enrolled in a health insurance plan that meets Massachusetts' MCC guidelines receives the form.

Purpose: It helps individuals complete Schedule HC when filing their Massachusetts state tax return (Form 1). Schedule HC is used to verify compliance with the state's health insurance mandate.

Contents of the Form: Personal information (name, address, and subscriber number). Information about the insurance provider. Health insurance policy information (including the months of coverage).

Penalties: If you did not have health insurance for all or part of the year, you might be subject to a tax penalty unless you qualify for an exemption.