Some people are exempt from the health care coverage requirement for some or all of 2019. Exemptions are available for reasons such as having income below a certain level, having a short gap in coverage, having no affordable coverage options, or experiencing a hardship – (see Types of Coverage Exemptions below). If you qualify for an exemption, you can claim the exemption when you file your 2019 New Jersey Income Tax return (Form NJ-1040) using Schedule NJ-HC in early 2020. Exemptions that you may have received in the past from Healthcare.gov will be available to claim on Schedule NJ-HC of the NJ-1040.
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.