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.
Thanks a lot LennaH
Since August 2019 I'm living in New Jersey, before I lived in Texas, but my mother went to live outside the US Since 2015. She is my dependent all this time, I take care of her expenses. She has not lived in NJ.
Some clarification is needed to further assist you - if your mother does not live with you and lives out of the country, then she technically would not qualify to be your dependent.
Under the qualifying relative rules, all of the following requirements must be met in order to claim your mother as a dependent:
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year.
- They made less than $4,300 in 2020.
- You provided more than half of their financial support.