MA HIRD Filing Requirements

2021 Annual Health Insurance Responsibility Disclosure Reporting Requirement

The Health Insurance Responsibility Disclosure (HIRD) is a state reporting requirement in Massachusetts, which launched in 2018. State law* requires every in-state and out-of-state employer who had six or more employees within Massachusetts during the past 12 months to annually submit a HIRD form, which collects information about your employer-sponsored insurance offerings. The HIRD reporting requirement is administered by MassHealth and the Department of Revenue through your MassTaxConnect (MTC) account.

To complete your HIRD form:

1. Login to your MassTaxConnect (MTC) account
2. Scroll down to the Withholding Tax section of the Summary page
3. Select the File a health insurance responsibility disclosure hyperlink

The HIRD form must be completed electronically and paper forms or any substitution of the form will not be accepted. The HIRD form will be available to be filled out starting November 15 and must be completed by December 15, 2021.

For more information, please review the HIRD FAQs.

For payroll entities that may manage employers’ filings on MTC:

While the employer is responsible for ensuring that the HIRD form is timely filed, either the employer or the payroll company may file the HIRD form on MTC. You and the employer should coordinate HIRD reporting in order to ensure that the HIRD form is properly filed.

To complete the HIRD form:

1. Login to an employer's MassTaxConnect (MTC) account
2. Scroll down to the Withholding Tax section of the Summary page
3. Select the File a health insurance responsibility disclosure hyperlink

The HIRD form must be completed electronically and paper forms or any substitution of the form will not be accepted. The HIRD form will be available to be filled out starting November 15 and must be completed by December 15, 2021.

The HIRD form will be used to assist MassHealth in identifying its members with access to qualifying insurance who may be eligible for the MassHealth Premium Assistance Program. The Premium Assistance Program helps eligible working individuals and families pay for qualifying employer-sponsored insurance. For more information, please reference the HIRD FAQs. If you have any further questions or concerns after reviewing the FAQs, you may contact the Department of Revenue’s customer service center at 617-466-3940 and choose the option to speak with a HIRD representative.

If you have any questions, please feel free to contact your Account Manager.