As per New Jersey State Law, in addition to the original 1094/1095 filing requirements, New Jersey applicable large employers (ALE’s) and self-insured small groups MUST also file electronically with New Jersey by March 31, 2020. They will not accept paper filings.
For information on how to file electronically from New Jersey State click here.
For employers with fully-insured plans, carriers are required to submit Forms 1095-B to the state for each covered employee who is a resident of New Jersey. Employers with fully insured plans should ensure that their carrier is submitting these forms to the state. If no forms are filed, the state can hold employers and insurers jointly liable for the failure to file forms.
- If the carrier submits these forms, fully-insured employers do not need to submit additional reporting.
- If the carrier does not submit Forms 1095-B to the state, employers should submit Forms 1095-B or 1095-C to the state for each covered employee who is a resident of New Jersey.
At this time New Jersey is the only state with a state specific filing requirement.
As a reminder below are the 2020 filing deadlines for 2019 coverage:
|1095 forms delivered to employees||March 2, 2020 (extended from Jan 31)|
|Paper filing with the IRS||February 28, 2020|
|Electronic filing with the IRS||March 31, 2020|
|New: Electronic filing with New Jersey State (New Jersey ALE’s and Self-insured Small Groups)||March 31, 2020|
Privacy concerns for non-New Jersey residents
The allowance of filings that include non-New Jersey residents raises significant privacy and legal concerns for employers who employ across the country. The State of New Jersey’s website cautions, “Out-of-state filers who provide information on non-residents of New Jersey should consult privacy and other laws pertaining to residents of other States before sending any sensitive or personal data to New Jersey.”
The 1095-C form includes the following protected information and HIPAA data:
- Social Security number
- Taxpayer name and dependent names
- Date of birth
- Health insurance enrollment dates
Employers who use this short-cut option could face sharp scrutiny from employees who do not reside in New Jersey. There may also be privacy concerns if their HIPPA protected data is provided to New Jersey without their consent.
The information and materials on this blog are provided for informational purposes only and are not intended to constitute legal or tax advice. Information provided in this blog may not reflect the most current legal developments and may vary by jurisdiction. The content on this blog is for general informational purposes only and does not apply to any particular facts or circumstances. The use of this blog does not in any way establish an attorney-client relationship, nor should any such relationship be implied, and the contents do not constitute legal or tax advice. If you require legal or tax advice, please consult with a licensed attorney or tax professional in your jurisdiction.