The NJ-1095 form is New Jersey’s health coverage reporting form. Insurance companies, self-insured employers, and government programs use it to tell the state’s Division of Taxation which residents had minimum essential coverage during the year, and they send a copy to each primary enrollee. If you received one, you use the coverage information to complete Schedule NJ-HCC with your NJ-1040. If you issue coverage, you file it (or a federal 1095-B or 1095-C in its place) electronically with the state.
If You Received an NJ-1095
Your copy documents the months you and your dependents had coverage. Keep the form in your records; you do not attach it to your NJ-1040. Instead, the information flows onto Schedule NJ-HCC, which you file with your state return. The Division of Taxation cross-references what you report against the electronic data your coverage provider submitted, so the names, Social Security numbers, and month-by-month coverage on your schedule should line up with what appears on the 1095.
If you and everyone in your tax household had minimum essential coverage for all twelve months, you complete only Part I of Schedule NJ-HCC, fill in the oval at line 53c of the NJ-1040, and attach the schedule. Nothing else is owed. The same short path applies if someone else can claim you as a dependent: complete Part I, mark the “Yes” oval, and you’re done.
If anyone in your household had a gap, you move into Part II. Check the box for each month each person had coverage. New Jersey treats a person as covered for a full month if they had coverage on even a single day of that month. If an exemption applies for certain months, check those months and enter the exemption number the state issued you. The schedule then walks through the Shared Responsibility Payment calculation, and the result goes on line 53c of the NJ-1040.
One form per primary enrollee is all your household should expect. Providers are not required to send separate copies to spouses, dependents, or adult children.
What You Owe If You Lacked Coverage
New Jersey’s Shared Responsibility Payment mirrors the federal penalty that existed under 26 U.S.C. § 5000A before Congress zeroed it out in 2019. The state froze the calculation at the version of the law in effect on December 15, 2017, which is why the dollar figures have stayed at 2018 levels.
You owe the greater of two amounts:
- A flat dollar amount of $695 per uninsured adult and $347.50 per uninsured child under 18, up to a family maximum of $2,085.
- 2.5% of household income above the tax filing threshold.
Whichever is higher is what you pay, capped at the national average premium for a bronze-level marketplace plan for your family size. For the 2025 tax year, New Jersey lists the individual maximum at $4,908. The payment is prorated by month, so four uninsured months mean four-twelfths of the annual figure.
Exemptions That Remove the Penalty
To claim an exemption, you apply through the state’s NJ Insurance Mandate Coverage Exemption Application, receive an exemption number, and enter it on Schedule NJ-HCC. One person can hold more than one exemption number if different categories apply to different parts of the year.
Income-Based Exemptions
- Marketplace affordability (A-1): the lowest-cost bronze plan available through the marketplace would cost more than 8.05% of household income after any tax credits you’d qualify for.
- Job-based affordability (A-2): the annual premium for the lowest-cost self-only plan at your job exceeds 8.05% of household income. For family coverage, the threshold applies to the lowest-cost family plan.
- Below the poverty line (A-3): household income at or below 138% of the federal poverty level.
Short Coverage Gap
A lapse of less than three consecutive months qualifies. Because New Jersey counts you as covered during any month with at least one day of coverage, a gap that starts mid-month and ends mid-month two months later can still fall under three calendar months. A gap of three months or longer disqualifies every month of that gap. If you had more than one short gap in a year, only the first one qualifies.
Group Membership
- Religious sect (C-1): membership in a recognized religious sect that has existed since at least December 31, 1950, and is acknowledged by the Social Security Administration as conscientiously opposed to insurance benefits, or sole reliance on a religious method of healing.
- Health care sharing ministry (C-2): membership in a tax-exempt organization whose members share medical expenses based on common ethical or religious beliefs and that has operated continuously since December 31, 1999.
- Federally recognized tribe (C-3): membership in any federally recognized Indian or Alaska Native tribe.
- Indian Health Services eligibility (C-4): eligibility for services through an Indian health care provider or the Indian Health Service, even without tribal membership.
Incarceration
Time served in prison or jail qualifies. Probation, parole, and home confinement do not.
If You Provide Coverage: Who Files
Any entity that provided minimum essential coverage to a New Jersey resident during the tax year has a reporting obligation. That includes insurance companies, self-insured employer plans, multiemployer plans, government programs such as Medicaid and NJ FamilyCare, and out-of-state employers who cover New Jersey residents. One covered resident, full-year or part-year, triggers the requirement. Providers with no New Jersey-resident covered individuals do not need to submit anything.
Which form you file depends on how many records you’re sending. Providers with 50 or more records transmit fully completed federal Form 1095-B or Form 1095-C files through the state’s MFT SecureTransport (Axway) system; New Jersey accepts both as substitutes for NJ-1095. If you file Form 1095-C, Parts I and III must both be completed. Forms with only Parts I and II filled out do not meet New Jersey’s requirements. Providers with fewer than 50 records file Form NJ-1095 itself through the state’s online system, and that form substitutes for both federal versions.
Each record needs the primary enrollee’s full legal name, mailing address, and Social Security number or TIN, plus the name and SSN or TIN of every covered dependent. The state matches these against individual tax returns, so clean identifiers prevent penalty notices from going out to enrollees in error. Coverage itself is reported month by month: a box checked for each month a person had coverage.
How to Submit and When
There is no paper option. All NJ-1095 data goes to the Division of Taxation electronically.
Large filers use MFT SecureTransport. If you already have an Axway account, the same credentials work; filenames must start with “NJHIM.” If you don’t have an account, request one from the Division of Revenue and Enterprise Services. A third-party filing agent can set up a single Axway account and submit one consolidated file covering multiple companies. A confirmation receipt goes to the account’s email address after a successful upload. Smaller filers skip Axway and submit through the state’s online NJ-1095 system.
For the 2025 tax year, providers must deliver a copy of the 1095 to each primary enrollee who is a New Jersey resident by March 2, 2026. The state filing deadline is March 31, 2026.
Fixing Errors After You File
If you find an error after transmitting, New Jersey requires a corrected file. The state follows the IRS’s correction logic: if you send a correction to the IRS, you must send one to New Jersey as well. Corrected files going through MFT SecureTransport are subject to the same 12 MB size limit as initial filings, and larger datasets can be split across multiple files. The state does not publish a separate correction deadline, but the sooner you resubmit, the lower the chance that enrollees receive inaccurate penalty assessments on their returns.