Massachusetts has an individual health insurance mandate which requires most adults to carry health insurance if it is affordable to them and that meets certain coverage standards. The Massachusetts Health Connector sets the coverage and affordability standards, and the Massachusetts Department of Revenue (DOR) administers the requirement via the state tax filing process.
If you didn’t have health coverage for all or part of 2022, you have to either qualify for a health coverage exemption or may have to pay a fee with your Massachusetts state income tax return. If you had a short gap in coverage of less than 3 months, you do not have to pay the fee for any month.
To enter the Health Care information or exemption, from the main menu of the Massachusetts tax return select:
- Health Care Information - Schedule HC
- Taxpayer - Health Insurance Information (this will need to be completed for the Spouse if filing jointly)
- Indicate the time period the taxpayer/spouse were enrolled in MCC (Minimum Creditable Coverage)
- If the Taxpayer/Spouse has an exemption then select NO MCC/NONE and skip to the Exemption Questions.
Additional Information: