Learn how to appeal the health care penalty

If you've received a penalty for not getting health insurance, you can appeal it. The appeal will be heard by the Massachusetts Health Connector.

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The Details   of Learn how to appeal the health care penalty

What you need   for Learn how to appeal the health care penalty

You'll need a copy of Schedule HC: Health Care Information.

How to appeal   Learn how to appeal the health care penalty

Fill in the oval for you (and your spouse, if applicable) on Schedule HC, Appeals Section that allows us to share information in your tax return, including Schedule HC, with the Massachusetts Health Connector. Be sure to attach pages 1 to 3 of Schedule HC with your return.

Make sure you have calculated the penalty amount that you're appealing but don't assess yourself or enter a penalty amount on your income tax return. While your appeal is pending, we won't assess you with a penalty. 

Don't include any hardship documentation with your original return. You will have to submit supporting hardship documentation at a later date during the appeal process.

Next steps   for Learn how to appeal the health care penalty

Follow-up

If you (and/or your spouse, if married filing jointly) fill in that oval on your return, you'll receive a follow-up letter from the Massachusetts Health Connector asking you to state your grounds for appeal in writing, and submit supporting documentation. Failure to respond to that form within the time specified will lead to your appeal being dismissed.

The Massachusetts Health Connector will then review the information you provided. You might have to participate in a hearing on your case and state your claims under pains and penalties of perjury.

More info   for Learn how to appeal the health care penalty

You (and/or your spouse, if married filing jointly) are allowed only 1 opportunity to appeal. If your appeal is denied or dismissed by the Connector, you will receive a bill from DOR.

 

Page updated: January 15, 2020

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