• 830 CMR 111M.2.1: Health Insurance Individual Mandate; Personal Income Tax Return Requirements

  
  

• 830 CMR 111M.2.1: Reg Fact Sheet

  
  

• TIR 10-25: Individual Mandate Penalties for Tax Year 2011

  Tax Administration
  
  

• TIR 09-25: Individual Mandate Penalties for Tax Year 2010

  Personal Income Tax
  
  

• TIR 09-1: Individual Mandate Penalties for Tax Year 2009 (Updated)

  Personal Income Tax
  
  

• TIR 08-1: Extension Relating to Electronic Filing with the Department of Revenue of Health Care Coverage Documentation

  Tax Administration
  
  

• TIR 07-18: Individual Mandate Penalties for Tax Year 2008

  Personal Income Tax
  
  

• TIR 07-16: Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Child

  Personal Income Tax (TIR 11-5 modifes TIR 07-16)