Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 4
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44Schedule HC Instructions
Health Care Information
Note: Failure to enter this information will delay
Part-year MCC. Fill in this oval if you had health
the processing of your return.
insurance that met MCC requirements for only
The Massachusetts health care reform law requires
part of 2013 and go to line 4. This means for the
most residents 18 and over with access to afford-
Line 1c. Family Size
other parts of 2013, you had no health insurance
able health insurance to obtain it. More information
Enter your family size, including yourself, your
at all, health insurance that did not meet MCC re-
about the health care reform law and how to pur-
spouse (if living in the same household at any point
quirements or a combination of both.
chase affordable health insurance is available at the
during the year) and any dependents as claimed
Commonwealth Health Insurance Connector Au-
No MCC/None. Fill in this oval if you did not, at
on Form 1, line 2b or Form 1-NR/PY, line 4b. If
thority’s website at
any point in 2013, have health insurance that met
married filing separately and living in the same
MCC requirements, for example, either you did not
Special Circumstances During 2013
household at any point during the year, also be
have any health insurance at all in 2013, or you
sure to include in line 1c any dependents claimed
Read this section if, during 2013, you turned 18,
only had health insurance that did not meet MCC
on your tax return and any dependents claimed
moved into or out of Massachusetts or if you are
requirements and then go to line 6.
by your spouse on your spouse’s tax return.
filing a tax return on behalf of a deceased taxpayer
If married filing jointly, you must respond for
to determine the period of time that the mandate
Note: Failure to enter this information will delay
yourself and your spouse. If you (or your spouse,
to have health insurance applied to you.
the processing of your return.
if married filing jointly) had Full-Year or Part-Year
Note: Schedule HC must be completed and filed if
MCC, go to line 4. If you (or your spouse, if mar-
Line 2. Federal Adjusted Gross
you fall into a “special circumstances” category.
ried filing jointly) had No MCC/None, go to line 6.
Income
If married filing jointly, and only one spouse had
Turning 18. If you turned 18 during 2013, the man -
Enter your federal adjusted gross income (from
Full-Year or Part-Year MCC, you must complete
date to obtain and maintain health insurance ap-
U.S. Form 1040, line 37; Form 1040A, line 21; or
line 4 with information regarding the spouse who
plies to you beginning on the first day of the third
Form 1040EZ, line 4). If married filing separately
had Full-Year or Part-Year MCC, and must go to
month following the month of your birthday. For
and living in the same household, each spouse
line 6 for the spouse who had No MCC/None. If
example, if your birthday is June 15, the mandate
must combine their income figures from their sep-
married filing separately, you only have to respond
applies on September 1.
arate U.S. returns when completing this section.
for yourself, not your spouse.
Part-year residents. If you moved into Massachu -
Note: Failure to enter this information will delay
Note: Failure to enter this information will delay
setts during 2013, the mandate to obtain and
the processing of your return.
the processing of your return.
maintain health insurance applies to you begin-
ning on the first day of third month following the
Line 3. Your Health Insurance
Special Circumstances — Important Information:
month you became a resident of Massachusetts.
If, during 2013, you turned 18, moved into or out
Status in 2013
For example, if you moved into Massachusetts on
of Massachusetts or if you are filing a tax return on
If you had health insurance in 2013, you must first
May 14, the mandate applies on August 1.
behalf of a deceased taxpayer, you must first deter -
determine if the insurance you had met the Mini-
mine the period of time that the mandate applied
If you moved out of Massachusetts during 2013,
mum Creditable Coverage requirements. Your
to you. See the Special Circumstances section on
the requirement to obtain and maintain health in-
Form MA 1099-HC sent to you by your insurer
this page for additional information. If you had
surance applies to you up until the last day of the
will give you this information. Almost all state and
health insurance that met the Minimum Credit able
last full month you were a resident. For example, if
government sponsored insurance plans, such as
Coverage requirements for the entire period that
you moved out of Massachusetts on July 10, the
MassHealth, Commonwealth Care, Medicare, and
the mandate applied to you, fill in the Full-Year
mandate applies up to June 30. And, if you moved
health coverage for U.S. Military, including Veter-
MCC oval in line 3. If you met the requirements for
out of Massachusetts on September 30, the man-
ans Administration and Tri-Care, meet these
only part of the time that the mandate applied to
date applies up to September 30.
requirements.
you, fill in the Part-Year MCC oval. If you had no
Note: Part-year residents are not required to file
Important information: The Health Safety Net is
insurance or insurance that did not meet the MCC
Schedule HC if they were residents of Massachu-
not health insurance, and thus it does not meet
re quirements for the period of time that the man-
setts for less than three full months.
MCC requirements. If this is the only way in which
date applied to you, fill in the No MCC/None oval.
your health care needs were paid for in 2013, you
Deceased taxpayer. If a taxpayer dies during 2013,
must fill in the No MCC/None oval in line 3 and go
Line 4. Your Health Insurance Plan
the mandate to obtain and maintain health insur-
to line 6.
ance applies to the deceased taxpayer up until the
Information
last day of the last full month the taxpayer was
If you did not receive Form MA 1099-HC from your
If you indicated in line 3 that you were enrolled in a
alive. For example, if a taxpayer dies on August 4,
insurer, see the special section on MCC require-
health insurance plan that met the Minimum Cred-
the mandate applies up to July 31.
ments. Once you have determined whether your
itable Coverage requirements for all or part of 2013,
coverage met the MCC requirements in 2013,
you must now fill in the oval that matches your
Lines 1a and 1b. Date of Birth
enter the period of time that you were cov ered by
plan. If you had more than one plan in 2013, fill in
Enter your date of birth and the date of birth for
the plan(s).
all of the ovals that apply for you and your spouse,
your spouse (if married filing jointly).
if married filing jointly, and follow the instructions.
Explanation of time periods for line 3
Taxpayers turning 18 during 2013. Taxpayers with
Line 4a. If you (and/or your spouse if married fil-
of Schedule HC
a date of birth on or after October 1, 1995 should
ing jointly) were enrolled in private health insur-
Full-year MCC. Fill in this oval if you had health
only complete line 1 of Schedule HC because they
ance, fill in the oval(s) in line 4a and complete line
insurance that met MCC requirements for the en-
are not subject to a penalty.
4f (for you) and/or 4g (your spouse) using Form(s)
tire year of 2013 and go to line 4.
MA 1099-HC. This form will be issued to you by
HC-2
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