Schedule NJ-HCC: Health Care Coverage (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Schedule NJ-HCC reports whether you and members of your tax household had minimum essential health coverage throughout 2024. If coverage was not in place for every month, it records each household member’s months of coverage or exemption and any exemption numbers.
Who files this form
For tax year 2024, you must submit Schedule NJ-HCC with your return if your income on line 29 of Form NJ-1040 is above the filing threshold.
If your line 29 income is at or below the filing threshold, do not complete this schedule. The schedule refers to the instructions for the threshold, but those instructions were not provided.
What you'll need
Have the following information ready:
- Your name as shown on Form NJ-1040 and your Social Security number.
- Your income from line 29 of Form NJ-1040.
- Whether you and all applicable members of your tax household had minimum essential health coverage for every month in 2024.
If you complete Part II, you also need each household member’s name, Social Security number, months of coverage or exemption, and any exemption number. If you need more space, enclose a statement listing additional individuals.
How to file
Submit Schedule NJ-HCC with your return if your line 29 income is above the filing threshold.
- In Part I, answer whether you and all applicable tax household members had minimum essential health coverage for every month in 2024. Part-year residents count only months as a New Jersey resident.
- If you answer Yes, you do not owe a shared responsibility payment. Fill in the oval at line 53c of Form NJ-1040 and enclose this schedule with your return.
- If you answer No, complete Part II. List each tax household member, check the months each person had coverage or qualified for an exemption, and enter any exemption number. Check the additional box if a person has more than one exemption number.
- If you answer No and anyone in your tax household does not currently have minimum essential health coverage, also complete Form NJ-EZ Enroll.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Completing the schedule when it is not required: Do not complete it if your line 29 income is at or below the filing threshold.
- Leaving it out when required: If your line 29 income is above the filing threshold, you must submit the schedule with your return.
- Counting nonresident months: Part-year residents should include only months as a New Jersey resident.
- Not keeping a copy: Keep a copy of the schedule for your records.
Questions people ask
Do I still submit the schedule if everyone had coverage all year?
Yes, if your line 29 income is above the filing threshold. Answer Yes in Part I, fill in the oval at line 53c of Form NJ-1040, and enclose the schedule with your return. You do not owe a shared responsibility payment.
What if I lived in New Jersey for only part of 2024?
Include only the months you were a New Jersey resident when answering Part I and checking months in Part II.
How do I report an exemption?
In Part II, check each month the person qualified for an exemption and enter the exemption number. If the person has more than one exemption number, check the box provided.
What if there is not enough room for everyone?
Enclose a statement listing any additional individuals.
When does the schedule tell me to complete NJ-EZ Enroll?
If you answer No in Part I and you or any member of your tax household does not currently have minimum essential health coverage, also complete Form NJ-EZ Enroll.