The Massachusetts Health Care Reform Act, chapter 58 of the Acts of 2006, as amended, provides reporting responsibilities under G.L. c. 62C, § 8B for employers and other entities in connection with the health care coverage of employees and other insured persons. See Section 8 (Employers and Other Persons Required to Document Health Insurance Coverage) of Emergency Regulation 830 CMR 111M.2.1, Health Insurance Individual Mandate; Personal Income Tax Return Requirements.

For tax year 2007, the deadline for employers or other entities to electronically file backup information for Form MA 1099-HC with the Department is January 31, 2008. See G.L. c. 62C, § 8B; Emergency Regulation 830 CMR 111M.2.1(8). This Technical Information Release announces automatic extensions of time that the Massachusetts Department of Revenue is granting to employers or other entities subject to the electronic filing requirements under G.L. c. 62C, § 8B for backup information for Form MA 1099-HC. Recognizing that some filers are experiencing technical difficulties complying with this new statutory requirement, affected filers are granted an extension to February 29, 2008. Thus, the penalty under G.L. c. 62C, § 8B(e) will not be imposed on employers or other entities who comply with the electronic filing requirements for backup information for Form MA 1099-HC by February 29, 2008.

For tax year 2007, the deadline for employers or other entities to provide Form MA 1099-HC to insured persons is January 31, 2008. See G.L. c. 62C, § 8B; Emergency Regulation 830 CMR 111M.2.1(8). This deadline has not been changed.

/s/Navjeet K. Bal
Navjeet K. Bal
Senior Deputy Commissioner
Department of Revenue

NKB:MTF:adh

January 31, 2008

TIR 08-1