NJ Worksheet L is used to calculate the amount of your shared responsibility payment. Do not complete this worksheet if everyone in your tax household had minimum essential health coverage for the entire year.
Beginning in 2019, NJ residents who are required to file a return (and all members of their tax household) must have minimum essential health coverage for the entire year unless they qualify for an exemption. Part-year residents must have coverage or qualify for an exemption for each month of their New Jersey residency.
If you or anyone in your tax household did not have the required coverage and does not qualify for an exemption, you owe a shared responsibility payment. If your income on line 29 is $20,000 or less ($10,000 if your , or use the online calculator at njtaxation.org.
After the printing of the NJ-1040 booklet, changes were made to provide more detailed information about the shared responsibility payment and calculating the amount due. The complete line 52 instructions and Worksheet L are available at: 2019 Form NJ-1040 - Line 52 Shared Responsibility Payment
