2023 tax year for residents of Massachusetts

This is a reminder regarding the Massachusetts law requiring most citizens to purchase health insurance, and the special provision in the regulations for members of health care sharing ministries like Samaritan Ministries International. (The exemption can be found in the regulations at 956 CMR 5.03:(3)(d).) The following content reflects the most current information we have for you to demonstrate your compliance with this provision. The law requires that you document your compliance when you file each year’s Massachusetts tax return, or you may be fined. You must provide this documentation by completing Schedule HC Health Care Information, a tax form that must be enclosed with your Form 1, Massachusetts Resident Income Tax Return. Detailed instructions and a sample of a completed page 1 of Schedule HC can be found below.

2023 tax year Schedule HC Health Care form sample and instructions

2023 tax year Form 1 Massachusetts Resident Income Tax Return

2023 tax year Schedule HC Health Care Information

This is an informational service only for members of SMI and is not tax advice. For tax advice, please contact your tax adviser.

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