HUMAN RESOURCES at MIT

Massachusetts Taxes and the 1099HC Form

Beginning with the 2007 tax year, the Massachusetts Health Care Reform Act requires all Massachusetts residents to show proof of health coverage when filing their state taxes. Individuals who do not provide proof of insurance may be subject to a tax penalty.

1099HC Form

Employees who have health insurance through MIT will receive a new tax information form called the 1099HC directly from their health insurance carrier. It is important for employees to keep this 1099HC form, as it contains information needed to complete the Massachusetts state tax return and show proof of health insurance coverage. Employees who have not received the 1099HC form should contact their health insurance carrier directly.

Individuals participating in government subsidized health coverage such as Medicare will not receive a HC1099 form. If you participate in MIT's Medicare Supplement Plan, you will not receive a 1099HC form from your health insurance carrier.

For more information or questions on the 1099HC Form or tax penalty under the Massachusetts Health Care Reform Act, contact your local IRS office.