It depends. If you are not a resident of New Jersey, you are not subject to a Shared Responsibility Payment. You stated you worked in New Jersey, but whether or not you are a resident of New Jersey will determine whether you are subject to the penalty.
The New Jersey Health Insurance Market Preservation Act requires most state residents to maintain health coverage. You and your tax household must have minimum essential health coverage, qualify for an exemption, or remit a Shared Responsibility Payment when you file your New Jersey Income Tax return.
Please review the NJ Health Insurance Mandate Coverage Exemptions to determine if your mother would qualify for any of the listed exemptions, if you are a NJ resident.
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