Massachusetts Still Requires Form 1099-HC

September 1, 2016

Now that federal law requires issuing an IRS Form 1095 to covered employees as proof of their health coverage, employers are asking if the Massachusetts Form 1099-HC is still required for Massachusetts employees. The answer is yes.

Massachusetts residents need both forms because the Form 1099-HC includes information that is not on the IRS Form 1095 and is required by Massachusetts income tax returns. For policies outside Massachusetts, not all insurance carriers or TPAs issue these forms and the employer is responsible for sending it out by January 31 each year.