If you have any questions, contact us. The IRS allows some coverage providers to notify primary enrollees that a B form is available if they request it.
In contrast, New Jersey requires that a form be sent to each primary enrollee. The requirement to file is not limited to businesses that withhold New Jersey payroll taxes. If you are an out-of-State employer who provides health coverage, transmit to us any required document for each New Jersey resident you employ.
Insurers, government agencies, exchanges, multiemployer plans, and all others responsible for reporting Minimum Essential Coverage on behalf of New Jersey residents also must file the required information with the State. Out-of-State Employers: Out-of-state employers and other coverage providers have the same filing requirements as in-state businesses and insurance companies. New Jersey does not require coverage providers to transmit forms, though we will accept them if a coverage provider sends them as part of a larger file that includes forms.
New Jersey will accept the NJ form from any filer. Filers of fully completed Form B. Health Coverage, also can use that form for New Jersey filings. They can also be sent using the pipe delimited flat text format. Do not send C forms with only Parts I and II completed unless they are part of a larger file that includes files that do meet New Jersey requirements. Requirements for filings vary depending on whether an employer is fully insured, self-insured, or a participant in a multiemployer plan.
The size of a company also affects reporting requirements, as detailed below:. If you must submit a correction file to the IRS, New Jersey also will require you to submit the correction file. XML Schemas and other information for transmitters will be provided for tax year In particular, the XML opening tags and closing tags must be formatted precisely as in our samples. Your file may include additional fields, as long as our required fields are included with the required formatting.
