Certain taxpayers may be exempt from the health-care coverage requirement for some or all of a tax year. Exemptions are available for reasons such as earning income below a certain level, experiencing a short gap in coverage, having no affordable coverage options, or enduring a hardship. (See Types of Coverage Exemptions below). Taxpayers must claim the exemption using the NJ Insurance Mandate Coverage Exemption Application. If a taxpayer qualifies for an exemption, it can be reported when the New Jersey Income Tax return (Resident Form NJ-1040) is filed, using Schedule NJ-HCC.
Individuals who are not required to file a New Jersey income tax return are automatically exempt and do not need to file just to report coverage or claim the exemption.
To access Schedule NJ-HCC healthcare coverage exemptions in TaxSlayer ProWeb, from the New Jersey Return menu select:
- Tax
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Health Care Coverage (Schedule NJ-HCC) (Repeat the steps below for each individual included on the tax return that qualified for an exemption).
- Part 2 - Individual Health Coverage for individuals claimed on federal tax return - Select the individual from the dropdown list
- Months Had Qualified Health Coverage or Exemption - Select Yes for every month the individual had minimum essential health coverage or qualified for an exemption (part-year residents include only months as a New Jersey resident).
- Exemption Code - If the individual qualified for an exemption, enter the exemption number. (See the instructions for Form NJ-1040 line 53c here.)
Additional Information:
New Jersey Shared Responsibility Requirement - Claiming Exemptions