Do out-of-state welfare funds (union-sponsored multi-employer providers of health coverage) have to issue Form MA 1099-HC to Massachusetts residents?
The Department’s regulation requires 1099-HC reporting in the case of employment-sponsored health plans if an employer is doing business in the state (i.e. has employees working in the Commonwealth). The pertinent part of the regulation is set out below. Assuming that an employer is doing business in Massachusetts, the reporting is required with respect to its Massachusetts resident employees, regardless of their work location. The Department’s primary goal is to implement the new statutory health insurance requirements, as they affect either employers or resident individuals, with as little burden as possible. A number of Connecticut and other non-Massachusetts employer plans are voluntarily reporting on behalf of Massachusetts resident employees even though, as a jurisdictional matter, the statutory reporting requirements may not extend to them. The reporting is a convenience to the employees, as it provides them with information requested on the Massachusetts income tax return. And
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