New Jersey Health Insurance Mandate

Starting with Tax Year 2019, the New Jersey Health Insurance Market Preservation Act (HIMPA) requires employers and all other providers of minimum essential coverage to file 1095-B and/or 1095-C information returns with the Division of Taxation on or before March 31, 2020. This applies to both part-year and full-year New Jersey residents.

Beginning January 1, 2019, New Jersey requires its residents to have minimum essential health coverage throughout 2019 (and beyond) and failure to have health coverage will result in a shared responsibility payment.

Deadline
The state expects New Jersey employers and out-of-state employers with NJ residents to:

1. Send the appropriate 1095 health coverage verification form to each New Jersey enrollee (usually the employee or purchaser of the policy) by the IRS due date. This applies to both part-year and full-year New Jersey residents.

2. Electronically remit Form 1095-C or 1095-B through the Division of Revenue and Enterprise Services’ MFT SecureTransport service. The due date is March 31. An employer can not paper file these forms; the data must be sent electronically.

Specifications
New Jersey accepts the same XML file format you transmit to the IRS reduced to include only New Jersey residents.

Related...
New Jersey Health Mandate, New Jersey Health Insurance Mandate, New Jersey Outsourcing