Health Insurance Tax Forms: 1095 & 1099-HC

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Health Insurance–Related Tax Documents

Two types of tax documents are issued each spring related to health insurance coverage:

• 1099-HC form (required when filing Massachusetts income taxes): The 1099-HC is a tax document providing Massachusetts residents proof of health insurance coverage. This form is provided by your health insurance carrier directly. Please reference your insurance carrier's website or call the customer service number on your member card with questions about your 1099-HC form. Health insurance carriers are not required to issue 1099-HC forms to Medicare subscribers.

  A list of the MA Group Insurance Commission's insurance plan websites appears at the back of the Benefit Decision Guide. Postdoctoral employees should contact Blue Cross Blue Shield of Massachusetts.
   

• 1095 forms (issued but no longer required when filing U.S. federal income taxes):
  • 1095-C: The 1095-C form reports the months during which an employee was offered health insurance coverage and the lowest monthly premium for coverage offered. Please note - this form does not reflect the cost of actual coverage you may have purchased. Commonwealth of Massachusetts 2023 1095-C forms will be mailed by March 1, 2024.
  • 1095-A: The 1095-A form reports months of health insurance coverage established through a marketplace (e.g., the Massachusetts Commonwealth Connector). The 1095-A form does not apply to health insurance coverage through the MA Group Insurance Commission (GIC) insurance or the UMass Postdoctoral health insurance plan.
  • 1095-B: The 1095-B form reports the months of health insurance coverage under a non-marketplace plan (e.g., coverage under a MA Group Insurance Commission [GIC] or the UMass Postdoctoral health insurance plan). Please reference your insurance carrier's website or call the customer service number on your member card to obtain a 1095-B form.

Additional information about these tax forms is available on the Commonwealth's website.