My son lives and works in Massachusetts. He is not our dependent but is still covered under our health insurance (and we live and work in Connecticut so we do not receive a 1099-HC). He is being asked to file a 1099-HC for his MA taxes but he doesn't receive one nor do we. Similar posts respond to use our 1099-HC but we do not have one because we do not live or work in MA. What does he need to file in order to complete his MA tax forms?