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Screen MAHC - Massachusetts Health Care Information (1040)
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Overview
Massachusetts typically requires any qualifying resident (or part-year resident) over age 18 to be enrolled in a health insurance plan that meets Minimum Creditable Coverage (MCC) requirements. Health insurance information and the period of enrollment must be reported on Schedule HC in order to avoid health care penalties on the individual income tax return. For taxpayers who do not provide sufficient health care information or a valid reason on Schedule HC for failure to enroll in MCC health insurance, the health care penalty is based on the taxpayer's income level (compared to federal poverty level for family size) and the number of months (subject to certain provisions) the taxpayer failed to carry MCC health insurance during the mandate period. UltraTax/1040-MA calculates the Massachusetts Health Care Penalty Calculation Worksheet for taxpayers who are subject to the penalty but do not provide sufficient reason for lapses in MCC insurance. In order to avoid calculation of health care penalty, you must indicate the enrollment period for taxpayers who enrolled in MCC health insurance plans regardless of the type of insurance. For private or employer-sponsored insurance, you must also include the Name of insurance company and Subscriber number on Schedule HC. Enter MCC health insurance information in Screen MAHC. Enter information related to failure to maintain MCC health insurance in Screen MAHC-2.
UltraTax CS automatically determines the mandate period for special circumstance taxpayers who turned 18, died, or established / relinquished Massachusetts residency during the year based on date of birth, date of death, and residency dates. As a general guideline:
- Taxpayers who turned 18 are not subject to the mandate until the third full month after they turned 18.
- Taxpayers who died during the tax year are subject to the mandate through the last full month preceding the date of death. (Month of death is included in mandate period only when taxpayer died on the last day of the month.)
- Taxpayers who established residency during the year are not subject to the mandate until the third full month after establishing residency.
- Taxpayers who relinquished residency during the year are subject to the mandate through the last full month of residency. The Massachusetts Department of Revenue advises that all part-year residents may exclude January, February, and March from the mandate period regardless of residency status as of December 31 of the prior year.
Period of Enrollment - Taxpayer
Use this section to report taxpayer enrollment period in health insurance plan(s) that meet Minimum Creditable Coverage (MCC) requirements.
Taxpayers who were enrolled in Medicare, US military, or certain other government-sponsored health care plans are not subject to health care penalty if they were enrolled at any point (at least one month) during the mandate period. However, you must still indicate the period of enrollment on Schedule HC.
Enrolled in Minimum Creditable Coverage (MCC) health insurance plan for entire year or mandate period
Mark this field if taxpayer had health insurance coverage for the entire mandate period. For part-year residents, mark this field if coverage for the entire mandate period covers the time of residency. Private or Employer-Sponsored Health Insurance or Government Sponsored Health Insurance sections must also be completed.
Private or Employer-Sponsored Health Insurance - Taxpayer
Use this section to report taxpayer health insurance information on Schedule HC. It is not necessary to complete this section if, at any point during the mandate period, the taxpayer was enrolled in MassHealth, Medicare, US military (including Veterans Administration and Tri-Care), or certain Other qualifying government programs.
First / Second MCC insurance carrier to report on Schedule HC
Use these fields to report on Schedule HC the two most recent insurance carriers from which the taxpayer carried MCC insurance during the tax year.
note
Joint filers who have the same insurance carrier must still report that information separately on Schedule HC. Use the Private or Employer-Sponsored Health Insurance - Spouse section of MAHC Screen to complete insurance carrier information for the spouse to report on Schedule HC. A custom fieldview is attached to MAHC Screen fields for insurance carrier federal identification number and name of insurance company. For details, see Custom fieldviews overview.
Additional carriers to report on Schedule HC-CS
If taxpayer had more than two private or employer-sponsored health insurance carriers during the tax year, use this statement dialog to enter information for additional carriers to report on Schedule HC-CS.
Report the two most recent carriers on Schedule HC. Less recent carriers should be reported on Schedule HC-CS.
When the insurance information will no longer be needed in the following year, mark the
Do not proforma
box in this statement dialog.Period of Enrollment - Spouse
Use this section to report spouse enrollment period in health insurance plan(s) that meet Minimum Creditable Coverage (MCC) requirements.
Taxpayers who where enrolled in Medicare, US military, or certain other government-sponsored health care plans are not subject to health care penalty if they were enrolled at any point (at least one month) during the mandate period. However, you must still indicate the period of enrollment on Schedule HC.
Insurance information has changed from last year (Information only)
For informational purposes only, the Yes/No markbox(es) will transfer from the Massachusetts organizer screen to be used as the indicator the taxpayer(s) verified health insurance information has or has not changed from the prior year. The MCC insurance carrier information does not transfer from the Massachusetts organizer screen.
Specific months enrolled in MCC health insurance
If the taxpayer carried MCC health insurance for part of the mandate period but not for the entire mandate period, use this statement to indicate the months for which the taxpayer carried health insurance that met MCC requirements.
Designate months enrolled for at least 15 days if uninsured for part of the year.
Per Massachusetts Department of Revenue requirements, Schedule HC, Page 2 should reflect only those months during the mandate period for which the taxpayer carried MCC insurance. UltraTax CS ignores any months marked in this statement dialog that are not part of the taxpayer's mandate period.
Form MA 1099-HC was not issued
Mark this box only if enrolled in private, employer-sponsored plan, or other government-sponsored program. Enter all applicable insurance carrier or government sponsored insurance information on this screen.
Delete on next year's proforma
The Private or Employer sponsored health insurance will proforma from the prior year. Mark this box when the proforma of insurance information is no longer needed.
Enrolled in Minimum Creditable Coverage (MCC) health insurance plan for entire year or mandate period
Mark this field if spouse had health insurance coverage for the entire mandate period. For part-year residents, mark this field if coverage for the entire mandate period covers the time of residency. Private or Employer-Sponsored Health Insurance or Government Sponsored Health Insurance sections must also be completed.
Specific months enrolled in MCC health insurance
If spouse carried MCC health insurance for part of the mandate period but not for the entire mandate period, use this statement dialog to indicate the months for which the spouse carried health insurance that met MCC requirements.
Designate months enrolled for at least 15 days if uninsured for part of the year.
Per Massachusetts Department of Revenue requirements, Schedule HC, Page 2 should reflect only those months during the mandate period for which the spouse carried MCC insurance. UltraTax CS ignores any months marked in this statement dialog that are not part of the spouse's mandate period.
Form MA 1099-HC was not issued
Mark this box only if enrolled in private, employer-sponsored plan, or other government-sponsored program. Enter all applicable insurance carrier or government sponsored insurance information on this screen.
Private or Employer-Sponsored Health Insurance - Spouse
Use this section to report spouse health insurance information on Schedule HC.
It is not necessary to complete this section if, at any point during the mandate period, spouse was enrolled in MassHealth, Commonwealth Care, Medicare, US military (including Veterans Administration and Tri-Care), or certain other qualifying government programs.
First / Second MCC insurance carrier to report on Schedule HC
Use these fields to report on Schedule HC the two most recent insurance carriers from which the spouse carried MCC insurance during the tax year.
Delete on next year's proforma
The private or employer sponsored health insurance will proforma from the prior year. Mark this box when the proforma of insurance information is no longer needed.
Additional carriers to report on Schedule HC-CS
If spouse had more than two private or employer-sponsored health insurance carriers during the tax year, use this statement dialog to enter information for additional carriers to report on Schedule HC-CS.
Report the two most recent carriers on Schedule HC. Less recent carriers should be reported on Schedule HC-CS.
When the insurance information will no longer be needed in the following year, mark the
Do not proforma
box in this statement dialog.Government-Sponsored Health Insurance
Use this section to report health insurance information on Schedule HC for taxpayer or spouse who was enrolled in a government-sponsored health insurance program during the tax year. You must also enter date in the Period of Enrollment Taxpayer / Spouse sections.
Medicare
This is including a replacement or supplemental insurance plan.
US military
This is including the Veterans Administration and tri-care plans.