What's New?

Last year, the 2007 Schedule HC had a box on line 2 to check if the resident did not receive a Form 1099C. FEHB plans do not issue 1099C for tax purposes. The instructions then explained that residents who checked this box would write in the name of their health plan and subscriber number on the form. That was essentially all that was required.

Massachusetts revised the Schedule HC for 2008. The “check the box” option for those residents not receiving a 1099 HC is no longer on the form. For 2008 tax filing purposes, the following instructions apply for completing this form:

• FEHB coverage is Private Health Insurance (Line 3) and not other Government Subsidized Health Insurance (Line 5). See instructions for Line 3: “Note, generally employees or retirees of the federal, state or local governments have private health insurance and should fill in the YES oval(s) in line 3 and complete Part A (for you) and/or Part B (your spouse) in line 3 and then go to line 4.” This is no change from 2007.
• Massachusetts residents who do not receive a Form 1099 HC from their FEHB plan operating outside of Massachusetts should fill in the plan name and subscriber (ID) number under Line 3.A. and 3.B., if applicable.
• If a Massachusetts resident fills in his or her FEHB plan’s name and subscriber number in Line 3.A. and states in Line 4 that he or she was insured for the entire 2008 year, then the form is complete and the resident does not have to check the box under item 5 if he or she also has Medicare coverage. See instructions for Line 4 which explain that if you can check the box for a full year of coverage, you can “skip the remainder of Schedule HC.”

A copy of the new Massachusetts Schedule HC showing the areas the need to be completed by our member is available for your review.

• 2009 Benefits at a Glance
• 2009 Medicare Benefits at a Glance