Enforcing the Individual Mandate

Some of you have asked how the state will know who does and who does not have health insurance. Everyone who files taxes will be asked if they had coverage as of the end of the tax year. So if you expect to comply with the insurance requirement, you have until Dec. 31st (although you probably have to apply at least a couple of weeks before that to have a policy in place on 12/31) You will be asked to verify that you have insurance on this form (draft version) . It is called a "Schedule HC" and will be filed with your state tax return.

If you have private insurance (Blue Cross, Harvard Pilgrim, Tufts, etc.) your insurer will send you a form called a 1099-HC (Health Care) sometime early next year. Here's a sample of that form. You will use information from the "1099-HC" to fill out the "Schedule HC."

These are in draft versions of both forms. Instructions for filling out the "Schedule HC" are not out yet. The Department of Revenue is taking coments on the forms at this address... fordp@dor.state.ma.us.