This form provides information about your health insurance coverage, who was covered, and the coverage effective date. Beginning in the 2019 tax year, the federal penalty for failing to enroll in health insurance was discontinued. Accordingly, individual tax payors no longer have to report or certify on their federal returns whether they had health insurance during the tax year and do not need this form. As a result, Group Insurance Commission (GIC) will not be mailing to members the 1095-B form it is no longer needed for tax filing.
Nonetheless, GIC members who still want a copy of their form can request one by emailing the GIC. Please use our online contact form available on our website www.mass.gov/orgs/group-insurance-commission or mail your request to GIC, P O Box 556, Randolph, Ma 02368. The applicable form will be supplied within 30 days of receipt of the request. For questions concerning this change, please call 617-727-2310.
The 1099-HC form is a Massachusetts tax document which provides proof of health insurance coverage for Massachusetts residents. Every Commonwealth of Massachusetts resident who has health insurance will receive a 1099-HC form. This form is provided by your health insurance carrier and not the GIC. To download an electronic copy of your Form 1099-HC, you may sign into your medical insurance carrier’s online account, or contact their member services at the number on your ID card for more information.
Frequently asked questions
Frequently asked questions
Updated on January 7, 2021
Q) What is the Form 1095-B?
A) Form 1095-B is an IRS document that shows you had health insurance coverage considered Minimum Essential Coverage during the last tax year. Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018.
Since Tax Year 2019, you have not needed not make a shared responsibility payment or file Form 8965, Health Coverage Exemptions, with your tax return if you don’t have a minimum essential coverage for part or all of 2020 and do not need to receive or keep the 1095-B form.
Q. If the 1095- B form is no longer required and there is no penalty for failing to have insurance coverage, why would I want to request the form?
While the individual mandate penalty is now zero, employers still have to report the 1095-B information to the IRS. Employers report whether they provide minimum essential coverage, whom was offered coverage and what coverage employees enrolled in. The IRS uses this information to determine if the employer owes penalty payments and it can impact the availability for premium tax credits if an employee seeks coverage through an exchange.
The IRS mandated that your employer provide the form to an employee upon request. Unless an employee is seeking coverage through an exchange, there is no reason to request the form.
Additionally, other states also have individual health insurance mandates. If you live in one of these states, they may accept the 1095-B form to comply with their filing requirements. You should check with your states’ tax department to see if they will accept the Federal 1095-B form in satisfaction of its individual health insurance mandate filing.
Q) What information is included on the enclosed Form 1095-B?
A) The Form 1095-B includes the insured person’s:
Social Security number (or date of birth, if not available)
Months covered by GIC health insurance
Q) How do I know if the coverage reflected on the form counts as minimum essential coverage?
A) All Group Insurance Commission health insurance plans meet the coverage requirement.
Q) Do you report on coverage for retirees or survivors?
A) The GIC reports coverage for Non-Medicare retirees and survivors covered by the GIC. It does not report coverage for Medicare retirees and survivors Their information is reported by the Centers for Medicare and Medicaid.
Q) How is the Form 1095-B different from the Form MA 1099-HC?
A) The MA 1099-HC has very similar information to the federal Form-1095-B, but is used for Massachusetts state taxes. You receive this form from your health insurance carrier and should contact them if you have questions about it.
Please note Massachusetts has its own insurance mandate and penalties that have been unaffected by the change in the Federal law.
Q) Are there any other types of 1095 IRS forms?
A) Yes, there are other 1095 IRS forms:
- IRS Form 1095-C provides information about the offer of health insurance coverage if you were a full-time employee of an Applicable Large Employer (i.e. employers with 50 or more full-time equivalent employees) at any time during 2020. If you are a Commonwealth of Massachusetts employee, including employees of higher education, the Comptroller will mail this to you. If you are an employee of a housing or redevelopment authority or municipality that is an Applicable Large Employer, you will receive this form from that employer.
- IRS Form 1095-A provides information as to any Marketplace coverage you had (if applicable), and any Premium Tax Credits you received. If applicable, this form will be provided by the Marketplace Exchange.
Q) If I have questions about Form 1095-B, who should I contact?
A) Please call the Group Insurance Commission at (617) 727-2310.