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12222: MA - Schedule HC Data Entry Problems


Massachusetts

Where do I enter information for Schedule HC (Healthcare) for Massachusetts?

A Schedule HC is required for all Massachusetts resident individual returns, including part year. In a joint return, if both taxpayers have separate insurance, each must complete screen HC. The results are combined on a single Schedule HC

Most data entry problems occur on Schedule HC lines 4 through 7. If you received MA form 1099-HC, use that information to complete lines 3, 4f/g and 7. If you received more than one 1099-HC, combine the period covered to complete line 3 (for a full year) or line 7 (for less than a full year). Note that entries keyed in lines 4b, 4c or 4d do not need to be entered elsewhere on screen HC.

  1. Line 3: Taxpayer had Minimum Creditable Coverage  – select from the drop list. For multiple 1099-HCs that cover the full year, select full year.
  2. Line 4: Indicate the health insurance plan(s) that met the MCC requirements – If you list insurance in 4b, 4c or 4d, do not key that insurance again into 4e or 4f/g.
    1. 4a: Private Insurance – There is no direct data entry for line 4a. The software checks the 4a box if private insurance information is keyed into line 4f/4g.
    2. 4b: MassHealth / Commonwealth Care – check here only if the taxpayer has MassHealth or Commonwealth Care. These options are MA state government insurance programs provided by the state.
    3. 4c: Medicare – check if the taxpayer has Medicare. This program is provided by the federal government.
    4. 4d: U.S. Military – select either Veterans Administration Program Enrollment or Tri-Care. These two programs are provided by the federal government.
    5. 4e: Other Government Program – enter other government insurance only. Entering the name of the government insurance causes the 4e box to be checked on the schedule and the insurance name flows to line 4f/g. 
      Do not enter
      1. Anything already checked on lines 4b, 4c or 4d.
      2. Any private insurance.
      3. A subscriber ID. A subscription ID is not required for “other government” insurance. Do not key it in 4f/g. This is the only instance of 4f/g not requiring the Subscriber ID.
    6. 4f/g: Taxpayer and Spouse private insurance or “other government program”–
      1. Do not enter anything except private insurance from Line 4a: the federal ID number, the program name, and the subscriber ID. On Sch. HC, these lines identify private insurance (Line 4a) or “other government program” (Line 4e), but “Other government program” information automatically flows from line 4e and does not require a federal or subscriber ID.
      2. If you have more than two private insurance programs, enter the rest on the HCCS screen.
  3. Line 6: Was your income in 20YY at or below 150% of the federal poverty level? This line is calculated by the software. See MA HCA WK (MAWK_HAC in Drake15 and prior) in View.
  4. Line 7: If uninsured for Part of 20YY -
    • If coverage was less than a full year, key it here.
    • If the same taxpayer had multiple 1099-HC’s, combine them when keying line 7.
    • If keying line 7 shows the taxpayer had insurance all 12 months, change line 3 to FULL year and clear line 7.
    • Make sure the 1099-HC from which you are keying the information is for the current filing year and not a prior year.
    • Part Year Returns. The MA health care mandate does not apply to a new resident for the month the residency began and for two months following, because a grace period applies. Do not check boxes to indicate insurance coverage during the grace period or EF messages 0698 and 2134 will be produced.

Part-year residents. If you moved into Massachusetts during 20YY, the mandate to obtain and maintain health insurance applies to you beginning on the first day of third month following the month you became a resident of Massachusetts. For example, if you moved into Massachusetts on May 14, the mandate applies on August 1.

If you moved out of Massachusetts during 20YY, the requirement to obtain and maintain health insurance applies to you up until the last day of the last full month you were a resident. For example, if you moved out of Massachusetts on July 10, the mandate applies up to June 30. If you moved out of Massachusetts on September 30, the mandate applies up to September 30.

Note: Part-year residents are not required to file Schedule HC if they were residents of Massachusetts for less than three full months.

 (MA Schedule HC Instructions, page HC-2)

  1. Lines 8a, 8b, and 9 can be used to report exemptions and whether or not medical care was received during the year:

  1. Data entry for lines 10-12 are available by clicking the link at the top of the HC screen. 

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