1099-HC is a form showing your health care coverage during the tax year and it’s specific to the state MA (Massachusetts).
If you are asked to report this form, but you are not sure whether you have it or not, please contact your health care provider to check.
Keep in mind that the MA state requires that all part-year residents and full-year residents have an eligible health care plan, usually reported on 1099-HC form. If that form is not provided, the MA state tax office will apply a health care penalty.
If you are a nonresident on a federal level, don't forget that you may not have the same residency status on a state level. Based on the details provided in your account and the MA residency determination requirements, you may be deemed as a part-year or full-year resident for tax purposes in the state and in that case Form 1099-HC will be mandatory to avoid a penalty.
N.B Only 1099-HC is acceptable to avoid the penalty. If you have any other health care form such as 1099-B or 1099-C, for MA, these will not be required/acceptable.