Massachusetts Health Care Reform Act requires residents of Massachusetts to have health insurance which meets certain standards. Massachusetts individual taxpayers are required to complete Schedule HC to prove that they have required health insurance coverage under this Act. The NALC Health Benefit Plan offered under the Federal Employees Health Benefits Program is deemed “Creditable Coverage” and satisfies the Massachusetts statute. Federal Programs operating outside of the state of Massachusetts may not have the opportunity to issue a Form MA 1099-HC.
Section 2, Part 1 of the Schedule HC, has an oval for individuals to fill out if they have insurance but do not have a Form MA 1099-HC. Massachusetts members should fill in the oval and (following the instructions) include the name of the insurer (FEHB NALC Health Benefit Plan), Federal Identification Number of insurance company (530114650) and their 11-digit member identification number. By doing this Massachusetts members demonstrate that they have insurance and will not be penalized for lack of insurance. We have included an example of how to complete the form. Feb
2008