New Jersey has updated its NJ Shared Responsibility Requirement page

Gerry Nelligan
January 30, 2020

New Jersey has updated its NJ Shared Responsibility Requirement page. See below for a detail of some of the important changes.

  • Under the New Jersey Health Insurance Market Preservation Act (HIMPA), employers and providers of coverage must file with the Division of Taxation on or before March 31, 2020. The state has no plans for extensions for this filing.
  • Filers will need to send 1095 coverage verification forms to every primary enrollee for which coverage was provided in 2019 by March 2, 2020.
  • New Jersey will not require 1094 forms for 2019 but will accept them.
  • For fully insured single-company Applicable Large Employers (ALEs), the Form 1095-C can be sent in lieu of or in addition to 1095-B forms. New Jersey now requires parts I and III of Form 1095-C.

To view the complete page, click here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Gerry Nelligan

Gerry Nelligan is a Regulatory Analysis Supervisor at Sovos, leading a team of counsels covering information reporting, including 10-Series IRS reporting, Affordable Care Act (ACA) reporting and Automatic Exchange of Information (AEOI). Gerry received his J.D. from Suffolk University Law School and his B.A. from Providence College. He is a licensed attorney in the state of Massachusetts.
Share This Post