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Massachusetts 1099-HC Forms Mailing

Jan. 28, 2026

Applies to All Groups with members living in Massachusetts*

Updated on Feb. 6, 2026, to clarify the reporting end date and frequency in the first paragraph.

Blue Cross and Blue Shield of Oklahoma will mail MA 1099-HC forms to members who had a Massachusetts address on file during 2025, if their employer elected for us to handle this requirement on their behalf. Members can expect to receive the forms by the end of January. We will also submit reporting electronically to the MA Department of Revenue on a monthly basis through April 2026.

Important Reminder

We mail forms to subscribers if they or their dependents had a Massachusetts address on file during the year.

  • If a subscriber lives in Massachusetts and we had an MA address for them at any point in 2025, we will send an MA 1099 form to the subscriber’s address on file.
  • If a subscriber does not live in Massachusetts, but their dependent does and we had an MA address on file for that dependent at any point during 2025, we will send an MA 1099 form for the dependent to the subscriber’s address on file.
  • If a subscriber does not live in Massachusetts, but their dependent does and we did not have an MA address on file for that dependent during 2025, then we wouldn’t know they were an MA resident, so we won’t issue a form. 
  • The dependent member can still get a form by calling Customer Service to correct their address. Once we have an MA address for that member in our system, we can generate and mail the form.

Background

The Massachusetts Health Care Reform Act (MHCRA) of 2006 requires all residents ages 18 and over to obtain and maintain health insurance. As part of the requirement, employers must provide or ensure that MA 1099-HC forms are provided to MA residents to document their coverage, and that coverage information must be reported to the Massachusetts Department of Revenue. BCBSOK sends the forms/reporting on behalf of groups that request our support via their paperwork.

 

* This article, or a similar version, is being shared with employer groups in the Employer News newsletter or news alert.