Massachusetts requires adult residents over the age of 18, to have health insurance. Penalties for not having health insurance are based on income and family size. Schedule HC (Health Care Information) must be filed with Form 1 Income Tax Returns. If a resident has no insurance, Schedule HC is also used to request an exemption or file an appeal. To estimate the penalty you may owe for 2012, read the Department of Revenue's TIR-12-2 (Technical Information Release). To better understand Massachusetts Health Reform requirements, look at MassResources.org. For additional information, see our Massachusetts Law About Health Insurance page.