Massachusetts Form 1099-HC Filing Reminder

01/31/2008

Employers should confirm that their insurance carriers and third party administrators are mailing copies of Form 1099-HC to their Massachusetts employees and filing an electronic report verifying the statements with the Massachusetts Department of Revenue.  Form 1099-HC must be mailed to employees who are Massachusetts residents on or before January 31 of each year.  These requirements went into effect January 1, 2008.  It is understood that Massachusetts insurance carriers and third party administrators have been fulfilling this obligation free of charge this year, but that they may charge for the filing next year. 

McDermott Will & Emery

McDermott Will and Emery