Schedule HC: Health Care Information (2025)

Who files this form

Full-year Massachusetts residents and certain part-year residents must complete Schedule HC and enclose it with Form 1 or Form 1-NR/PY for tax year 2025.

You must include Schedule HC even if your health coverage means you are not subject to a penalty. The supplied form does not specify which part-year residents must file.

What you'll need

Have the following information available, as applicable:

• Your date of birth, your spouse’s date of birth, family size, and taxpayer name and Social Security number.
• Your U.S. Form 1040, line 11a, for federal adjusted gross income.
• Form MA 1099-HC from your insurer for coverage information, insurer names, subscriber numbers, and months covered. If you were not issued this form, use the identification number on your health insurance card where requested.
• Your Massachusetts Health Connector Certificate of Exemption number for 2025, if you obtained one.
• The worksheets and tables referenced on Schedule HC if you need to determine income eligibility, affordability, or a penalty.

If you appeal a penalty, supporting hardship documents will be requested later. Do not include them with your return.

How to file

Complete Schedule HC and enclose it with your 2025 Form 1 or Form 1-NR/PY. The supplied form does not give a mailing address or e-filing directions.

• Enter the requested personal information and federal adjusted gross income.
• On line 3, select full-year MCC, part-year MCC, or no MCC coverage. MCC means Minimum Creditable Coverage.
• Follow the form’s directions to report insurance plans and, when required, months of coverage.
• Complete later sections only as directed. The form tells you when to stop because you are not subject to a penalty.
• If the affordability questions apply, complete the referenced worksheets. If you are appealing a penalty, calculate it using the Health Care Penalty Worksheet before completing the appeal section.

Common mistakes

• Leaving out Schedule HC. Enclose it with your return, even if you are not subject to a penalty.
• Leaving line 3 blank. The form requires you to fill in an oval for your coverage period.
• Counting coverage that did not meet MCC requirements. On line 7, mark only months with qualifying MCC coverage. If you did not receive Form MA 1099-HC, mark months in which you had qualifying coverage for at least 15 days.
• Using a federal exemption certificate on line 9. Do not enter a certificate issued by the Federal Health Insurance Marketplace. Line 9 asks for a Massachusetts Health Connector certificate for 2025.
• Completing penalty-related sections unnecessarily. Do not complete the exemption or affordability sections if you are not subject to a penalty.
• Handling an appeal incorrectly. Calculate the penalty first, but do not enter it on Form 1 or Form 1-NR/PY or attach hardship documents. Respond to the follow-up letter within the time it specifies. Failure to respond will lead to dismissal of the appeal and a future penalty assessment.

Questions people ask

Do I still need Schedule HC if I had qualifying coverage all year?

Yes. If you had health insurance meeting MCC requirements for all of 2025, line 5 says you are not subject to a penalty and can skip the remainder of the schedule. You must still complete and enclose Schedule HC with your return.

What if I had Medicare or U.S. military coverage for only part of 2025?

Line 5 says that if you had Medicare, including a supplement or replacement plan, U.S. military coverage, including Veterans Administration and Tri-Care, or other government insurance at any point during 2025, you are not subject to a penalty. Skip the rest of the schedule and continue your return.

What if my income was at or below 150% of the federal poverty level?

Line 6 says you are not subject to a penalty for 2025. Use the referenced worksheet to answer the question, then skip the rest of the schedule if your answer is yes.

Does a gap in qualifying coverage always mean a penalty?

No. For people completing line 7, if there are not four or more consecutive months without qualifying MCC coverage, the form says there is no penalty for 2025. If there are four or more consecutive months, continue to line 8a rather than assuming a penalty applies.

Can I ask for help finding affordable health coverage?

Yes. If you do not have health coverage, you can authorize DOR on page 2 to share your return and attached schedules with the Massachusetts Health Connector. It will assess eligibility for coverage options, including low- or no-cost coverage, and contact you. On a joint return, both spouses must authorize sharing for the Health Connector to receive all of your information.

Official sources

• https://www.mass.gov/lists/dor-tax-forms-and-instructions