STATE EMPLOYEES
RETIREMENT COMMISSION
COMPTROLLER'S SEAL STATE OF CONNECTICUT 55 ELM STREET
HARTFORD, CONNECTICUT
06106-1775
TELEPHONE: (860) 702-3480
TELEFAX:(860) 702-3489
MEDICAL EXAMINING BOARD
for DISABILITY RETIREMENT
HEALTH CARE COST
CONTAINMENT COMMITTEE
STATE OF CONNECTICUT
RETIREMENT SERVICES DIVISION
OFFICE OF THE STATE COMPTROLLER

RETIREMENT & BENEFIT SERVICES DIVISION MEMORANDUM 2009-02

January 16, 2009

TO THE HEADS OF ALL STATE AGENCIES

ATTENTION: Personnel and Payroll Officers, Business Managers
SUBJECT: State of Massachusetts form MA 1099-HC

On July 1, 2007, the Massachusetts Health Care Reform Act went into effect. This law states that Massachusetts residents age 18 and over must have health insurance. In order to qualify for a 2008 personal state tax exemption, adults must prove they had health insurance coverage in 2008. Form MA 1099-HC is proof from the health plan that the covered person and their dependents, if applicable, were covered under a 2008 medical plan. The State of Connecticut as an employer has no obligations under the Massachusetts Health Care Reform Act.

The States' health plan carriers are mailing the form MA 1099-HC to state employees and retirees who reside in Massachusetts and are enrolled in the States' health plans. The carriers are mailing the form to the employee's address on file in CORE-CT. If the employee does not receive the form MA 1099-HC and their address is correct in CORE-CT, the employee should contact the health plan directly to obtain the form. If the address is incorrect, change the address in CORE-CT, and advise the employee to contact the carrier and correct their address for purposes of the MA 1099-HC only. The carrier will not change the employee's permanent address until they receive the corrected information in the electronic file from CORE CT.

Employees residing in Massachusetts who have questions regarding the Massachusetts law and its tax effects should be referred to: http://www.mass.gov/Ador/docs/dor/health%20care/2008/HC_instr.pdf or advised to consult a personal tax advisor.

Yours truly,
NANCY WYMAN, STATE COMPTROLLER

BY:

Thomas Woodruff, Ph.D., Director

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