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Technical Information Release 13-9


Each year the Department of Revenue issues an updated penalty schedule for individuals who fail to comply with the requirements under the Massachusetts Health Care Reform Act. DOR has announced this year’s penalty schedule applicable only to adults who are deemed able to afford health insurance in the state of Massachusetts.

In comparison to 2012, the 2013 penalties increased by only one dollar per month in each individual income category. These categories are determined by comparing individual incomes to the Federal Poverty Level.  Individuals with incomes up to 150% of the Federal Poverty Level are not subject to any penalty for non-compliance. Penalties for 2013 indicate a $20 monthly penalty for the income category earning within 150.1-200% of the Federal Poverty Level, $39 a month for the income category earning within 200.1-250% of the Federal Poverty Level, $59 a month for the income category earning within 250.1-300% of the Federal Poverty Level, $84 a month for individuals age 18-26 earning above 300% of the Federal Poverty Level and $106 a month for individuals age 27 and older earning above 300% Federal Poverty Level.

To review the 2013 penalty schedule or to determine applicable Federal Poverty Level using standards for the year 2013, please visit


Written By:

Communications Intern at the Department of Revenue

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