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Screen MAHC-2 - Massachusetts Health Care - Exception to Penalty (1040)
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Overview
Massachusetts generally requires resident taxpayers to carry health insurance unless certain circumstances apply. Taxpayers who are subject to the health care mandate but do not carry health insurance, may be subject to penalty. Use this screen to complete Schedule HC, the Health Care Affordability Worksheets, and the Health Care Penalty Calculation Worksheet.
Spouse's Income
Federal adjusted gross income from spouse’s federal return is used for calculating various amounts on Schedule HC, the Health Care Penalty Calculation Worksheet, and the Government-Subsidized Health Insurance Eligibility Worksheet. Information in this section must be completed if taxpayer lived with spouse at any point during the tax year but files a separate tax return.
If the filing status is not
Married filing separate
, or if the Lived apart entire year
field is marked in federal 1040 Screen, UltraTax/1040-MA ignores information in this section.Total federal income
For married filing separate only, an amount entered in this field is for informational purposes and reported on Form 1 or Form 1- NR/PY, Page 1. An amount entered in this field is not used for calculation purposes on Schedule HC.
Religious and Connector Exemptions
Use this section to report taxpayer and spouse religious exemption or Health Insurance Connector exemption information on Schedule HC.
Affordability
Use this section to calculate the Massachusetts Health Care Affordability Worksheets used for Schedule HC.
Unable to obtain Minimum Creditable Coverage (MCC) health insurance from employer
For filing statuses single or head of household, if the
Taxpayer
field is blank, UltraTax CS calculates the Employer-Offered Health Insurance Affordability Worksheet to determine if the taxpayer’s employer offered affordable health insurance. If the Taxpayer
field is marked, UltraTax CS skips the Employer-Offered Health Insurance Affordability calculation.For filing statuses MFJ / MFS - If either the
Taxpayer
or Spouse
field is blank, UltraTax CS calculates the Employer-Offered Health Insurance Affordability Worksheet to determine if the taxpayer / spouse’s employers offered affordable health insurance. If both the Taxpayer
and Spouse
fields are marked, UltraTax CS skips the Employer-Offered Health Insurance Affordability calculation.Lowest monthly premium for MCC insurance plan offered by employer
UltraTax CS uses these amounts to calculate the Employer-Offered Health Insurance Affordability Worksheet to determine if the taxpayer / spouse’s employers offered affordable health insurance. Enter
0
(zero) if no cost to employee.Not a citizen or eligible non-citizen / … / Family size (Force)
Enter the number of family members. UltraTax CS uses these fields in the calculation of the Government-Subsidized Health Insurance Eligibility Worksheet and Schedule HC in determining if the taxpayer was eligible for Government-Subsidized health insurance. UltraTax CS defaults to using the number of state dependents plus the taxpayer and the spouse (if applicable) to determine the family size when calculating income from the Table of Income at 300 percent of the Federal Poverty Level.
Region
Use the list of counties in the fieldview to find the region of Massachusetts in which the taxpayer lived during the tax year. UltraTax CS uses this information to calculate the Private Health Insurance Affordability Worksheet.
Hardship Appeals
Use this section to complete the Appeals section of Schedule HC.
Authorize DOR to share information with Connector Authority
If the taxpayer or spouse is otherwise subject to the Health Care penalty, mark the appropriate field to indicate the wish to file an appeal and the authorization for the Massachusetts Department of Revenue to share information from the tax return with the Commonwealth Health Insurance Connector Authority. When the field is marked, UltraTax/1040-MA displays the penalty calculation on the Health Care Penalty Calculation Worksheet but suppresses the penalty on Form 1 or Form 1-NR/PY.