Important 2018 Reporting Information for Groups with Employees in Massachusetts

January 17, 2019


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. The 2018 Form MA 1099-HC may be found here.

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). Frequently asked questions for Employers, including information on the Form MA 1099-HC and file transmission to the MDOR may be found here .

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.

2018 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.

*As of the date of this publication, BCBSNC and CIGNA have not provided updated information regarding their process for 2018. The information provided above reflects the assistance that these carriers have historically provided. We will update this publication in the event we receive information contrary to that provided above.


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.