Massachusetts health mandate but my U.S. citzn spouse lives full time in Spain and has no MA hlth ins so how to account for that?

[Alboran]

We file federal taxes jointly but as of this year we have to file Mass taxes jointly too.  The problem is, she doesn't have Massachusetts health insurance because she hasn't even been here for years.  I saw a similar question but the answer was "say she's not a citizen" which isn't true in her case.

So how do I note on the Mass tax return that she isn't a tax resident and doesn't live here, so she doesn't have health insurance here and doesn't need it, and I don't want to fight them over a fine?  Not for nothing, her health insurance in Spain is fantastic.

Thanks to anyone who can solve this.

[JamesG1]

Review the website Massachusetts Health Care Reform for Individuals here under Changes in residency.

Not an exact example, but similar to your situation reads:

If you are a retired Massachusetts resident now living abroad, and you have full health insurance in the country you live in, you can complete your Schedule HC by either:

• Applying for a Certificate of Exemption from the Commonwealth Health Insurance Connector Authority, or
• Requesting an appeal on your Schedule HC.

If you were living out of the state (a nonresident of Massachusetts), and thus filed your income tax return in the state you lived in, you are not subject to the mandate. 

However, to avoid penalties in the future, you should contact the Massachusetts Health Connector at (877) 623-6765, TTY number at (877) 623-7773, or visit them online.

If you receive a Certificate of Exemption, in TurboTax Online, in the Massachusetts state income tax return, the exemption information would be entered at the screen Did xxx receive a Certificate of Exemption for 2023?

[Alboran]

Thank you very much for the informative answer--which I will use when filing my 2024 taxes.

I was thinking of filing jointly for US and separately (that is, only for myself) for MA since my wife is not a tax resident and has no Massachusetts income (meaning she does not have to file a tax return at all, according to the Mass tax website section on Residency).  

But now I understand that the rule about having to file jointly in MA if you file a joint federal tax return does NOT apply to the 2023 tax year--it starts for the 2024 tax year.  In other words, even though we file joint federal taxes, I can still file separate MA taxes, while my non-resident wife will simply not file a MA return.  Next year I'll request an exemption for her.

Thanks again.