Important 2017 Reporting Information for Groups with Employees in Massachusetts

December 21, 2017


If you have employees in Massachusetts (MA), you may be required to file additional information to comply with the state’s healthcare reporting mandates. The Massachusetts Health Care Access and Affordability Act requires all MA residents age 18 and older to obtain health insurance and imposes certain obligations on employers with employees in the state.

Specifically, employers that offer self-insured medical coverage or fully insured medical coverage issued by a non-MA carrier must provide each employee who resides in MA (including any who elect COBRA coverage) with an MA Health Care Coverage Form (MA 1099-HC) by January 31 of each year. Additionally, employers must submit a report electronically to the MA Department of Revenue (MDOR) listing all 1099-HCs issued.


If you have an employee in MA and want to know if your carrier is issuing the 1099-HC and/or filing the required electronic report with the MDOR, HCW has created a chart detailing carrier actions and what you may need to do to maintain compliance. It can be found at the end of this Compliance Alert.

Employers who need to prepare and issue a 1099-HC for MA employees can use the MA DOR sample form to do so. The employee’s subscriber number (item #5) is the identifying number generated by the insurance carrier. As of the date of this Compliance Alert, the 2017 sample Form 1099-HC has not been published. However, it may be accessed here when it becomes available.

Employers who need to file an electronic report with MDOR listing all 1099-HCs issued must register online through the MDOR’s MassTaxConnect site. If you have previously registered with MDOR’s WebFile for Business, you may need to create a new username and password for MassTaxConnect. For more information on filing the electronic report with MassTaxConnect, contact the Massachusetts DOR through the MassTax Connect link (above).

For more information on Massachusetts’ Minimum Creditable Coverage requirements, please visit the Massachusetts Health Connector website. There is additional helpful information, including sample forms, at the Massachusetts health care reform website.

2017 Massachusetts Healthcare Reporting by Carrier and TPA
If your carrier or TPA is not listed below, please contact your HCW Consultant or Client Manager for more information on the type of assistance your carrier or TPA may provide.

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HCW will assist clients with employees in MA to make sure that these compliance obligations are met. Should you have any additional questions, please contact our office at (919) 403-1986.