Massachusetts’ requires minimum creditable coverage and filing of MA 1099-HC forms, and Massachusetts residents must submit a MA 1099- HC form with their state income tax returns.
Plan sponsors must send the MA 1099-HC to plan members who live in Massachusetts. As the plan sponsor you must determine if the benefit program you provide to your members who live in Massachusetts meets the state’s requirement for minimum creditable coverage. As a plan sponsor, you have certain obligations under the regulations.
Please contact your Independence Administrators Account Representative before December 31, 2015, to elect or decline our optional services. If you elect this service, you will be required to send us written confirmation that the benefits you provide to your Massachusetts plan members meet or exceed the requirement. You can find information on how to determine if your plan meets the minimum creditable coverage requirement by visiting MA 1099 questions or Massachusetts Health Connector. You can choose to have the state make this determination for your plan.