The Health Insurance Responsibility Disclosure (HIRD) form is a Massachusetts state reporting requirement that collects information about employer-sponsored insurance (ESI). All employers with six or more employees in Massachusetts must file the annual HIRD form no later than December 15, 2025. Filing can be done as early as November 15, 2025, on the MassTaxConnect (MTC) web portal. This alert summarizes the HIRD filing requirement as well as instructions for navigating the portal to complete the filing process.