For Massachusetts Medicare beneficiaries, check the box in line 4c of the Massachusetts Form 1099-HC worksheet. If you were enrolled for the entire year, there is no need to fill in any more information. Specifically, there is no need to refer to any Medicare Supplemental (Medigap) or Medicare Advantage plans. Thus, you can leave the Health Insurance Smart Worksheet blank.
If you enrolled in Medicare during the tax year, enter information for any insurance that was in force prior to your Medicare enrollment. That prior insurance may require a description in the Health Insurance Smart Worksheet. You will also need to check the Medicare box to account for your partial year Medicare enrollment.
