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 (no longer required for filing U.S. federal income taxes):
    • 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). Individuals covered under a GIC health insurance plan may request a 1095-B form by submitting a request online or via post (GIC, PO Box 556, Randolph, MA 02368).
    • 1095-C: The 1095-C form is no longer required for tax filing purposes. This form reports the months during which an employee was offered health insurance coverage and the lowest monthly premium for coverage offered (not the actual cost of actual coverage an employee may have elected). Active employees can access their 1095-C form online in HR Direct; current former employees can request a 1095-C form online via AskHR.

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

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