How should retroactive changes that add a subscribers coverage on or before 12/31/2007 be handled?
For retro-additions, send a record to DOR in a follow-up transmission later in the tax season. Carriers may want to issue a new Form MA 1099-HC as a service to the customer, but this is an internal policy for each carrier. The key is to send the corrected data to DOR, which the carrier has given in some fashion to the taxpayer.
