New Jersey Law Requires Form 1095c Filing On Employer-Provided Health Insurance

Starting with Tax Year 2019, the New Jersey Health Insurance Market Preservation Act (HIMPA) requires third-party reporting to verify health coverage information supplied by individual payers of New Jersey’s Income Tax. Up until now, employers, due to Obamacare, with more than 50 employees need to file a 1095c. Furthermore, New Jersey’s new law requires a 1095c to be filed with the state as well.

Under HIMPA, employers and all other providers of minimum essential coverage must file information with the Division of Taxation on or before March 31, 2020.

The State has no plans to offer filing extensions, so filers must:

• Send the appropriate 1095 health coverage verification form to each primary enrollee (usually the employee or purchaser of the policy) to whom they provided minimum essential coverage in 2019. The deadline for sending to primary enrollees is March 2, 2020.
• New Jersey state expects to receive filings of Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. Filers of Form 1095-B, Health Coverage, should use that form for New Jersey filings. If the federal government discontinues, substantially alters, or makes unavailable Forms 1095-A, 1095-B, or 1095-C, New Jersey will deploy similar forms and require they be sent to the State and to New Jersey taxpayers.