Schedule NJ-HCC: Health Care Coverage (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Schedule NJ-HCC reports health care coverage for you and members of your tax household for 2025 with your New Jersey Form NJ-1040. It asks whether everyone had minimum essential health coverage throughout the year and, if not, records each person’s months of coverage or exemption
Who files this form
For tax year 2025, you must submit Schedule NJ-HCC with your return if your income on Form NJ-1040, line 29, is above the filing threshold.
If your line 29 income is at or below the filing threshold, do not complete this schedule. The form refers to the instructions for the threshold amount, but those instructions are not provided here.
What you'll need
Have your name(s) as shown on Form NJ-1040 and your Social Security number ready.
If you must complete Part II, you will also need:
- Each tax household member’s name and Social Security number.
- The months each person had minimum essential health coverage or qualified for an exemption in 2025.
- Any applicable exemption numbers.
- A statement listing additional individuals if you need more space.
If you or any tax household member does not currently have minimum essential health coverage, also complete Form NJ-EZ Enroll.
How to file
Submit Schedule NJ-HCC with your return if your line 29 income is above the filing threshold.
- Part I: Answer whether you and all applicable tax household members had minimum essential health coverage for every month in 2025. Part-year residents count only months as a New Jersey resident.
- If yes: You do not owe a shared responsibility payment. Fill in the oval at Form NJ-1040, line 53c, and enclose this schedule with your return.
- If no: Continue to Part II. List each household member and check each month that person had coverage or qualified for an exemption. Enter any exemption number and check the designated box if the person has more than one exemption number.
Keep a copy of the schedule for your records. The form does not provide a mailing address or e-filing directions.
Common mistakes
- Completing the schedule when told not to: Do not complete it if your line 29 income is at or below the filing threshold.
- Leaving out a required schedule: If your line 29 income is above the filing threshold, you must submit Schedule NJ-HCC with your return.
- Counting nonresident months: Part-year residents should include only months as a New Jersey resident.
- Overlooking current lack of coverage: Also complete Form NJ-EZ Enroll if you or any tax household member does not currently have minimum essential health coverage.
- Not keeping a copy: The form reminds you to keep a copy for your records.
Questions people ask
Do I owe a shared responsibility payment if everyone had coverage all year?
No. If you and all applicable tax household members had minimum essential health coverage for every month in 2025, answer yes in Part I, fill in the oval at Form NJ-1040, line 53c, and enclose the schedule with your return.
What if I lived in New Jersey for only part of 2025?
Include only the months you were a New Jersey resident.
How do I report an exemption?
In Part II, check the months the person qualified for an exemption and enter the exemption number. If the person has more than one exemption number, check the designated box.
What if there is not enough room for everyone in my household?
Enclose a statement listing any additional individuals.