Penalty for Failure to Obtain Health Insurance
Massachusetts requires most adults 18 and over with access to affordable health insurance to obtain it. In 2021, individuals must be enrolled in health insurance policies that meet minimum creditable coverage standards defined in regulations adopted by the Commonwealth Health Insurance Connector Authority (Health Connector). Individuals who are deemed able to afford health insurance but fail to obtain it are generally subject to penalties in Massachusetts for each month of noncompliance in the tax year. The monthly penalties, which will be imposed through the individual’s personal income tax return, are set out in Technical Information Release (TIR) 21-1 and are based on half of the minimum monthly insurance premium for which an individual would have qualified through the Health Connector.