TaxBandits Knowledge Base

Massachusetts- ACA 1095 State Filing Requirements

The state of Massachusetts does not require employers/insurers to file IRS ACA Form 1095. Instead, the state mandates the employers and insurers who provide Minimum Essential  Coverage (MEC) to MA residents to file Form MA 1099-HC with the state of Massachusetts and distribute the form copy to the corresponding recipient.

TaxBandits supports the filing of Form MA 1099-HC with Massachusetts and distributes employee copies.

What form to be Filed

Form MA 1099-HC- Individual Mandate Massachusetts Health Care Coverage

Due date

The deadline to distribute copies of MA 1099-HC to employees is January 31, 2025.
The deadline to e-file MA 1099-HC forms to the State of Massachusetts is January 31, 2025.

Mailing Address

The State of Massachusetts does NOT accept the paper filing of Form MA 1099-HC information. Therefore, employers and health coverage providers are required to e-file MA 1099-HC with the State of Massachusetts.