On Dec. 30, 2009, the Department of Revenue has announced the individual insurance mandate penalties for tax year 2010 in TIR 09-25. Massachusetts residents who are able to afford health insurance, but do not purchase coverage will be subject to a monthly tax penalty ranging from $19 to $93 based on family size, income level and age. Those with income less than 150 percent of the federal poverty limit are exempt. Click here for details.