 | Website | https://www.state.nj.us/treasury/taxation/ |
| Where’s My Refund | https://www20.state.nj.us/TYTR_TGI_INQ/jsp/prompt.jsp | |
| Info for Tax Pros | https://www.state.nj.us/…/taxprofessionals.shtml | |
| ERO Assistance | (609) 633-6657 | |
| Taxpayer Assistance | (609) 282-6400 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Paid tax preparers who prepare 11 or more New Jersey individual Income Tax resident returns, including those filed for trusts and estates, during the tax year must use electronic methods to file those returns. If a client does not want the return filed electronically, complete an E-File Opt-Out Request, Form NJ-1040-O. Only the taxpayer can choose to opt out.
E-File Registration Requirements – Tax preparers, whether located in New Jersey or outside of the state, are not required to register for the New Jersey E-File Program provided that they are approved Electronic Return Originators (ERO) with IRS. The Division of Revenue and Enterprise Services receives their registration information from the IRS.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – A New Jersey income tax return may be filed along with the Federal return (linked), or separately (un-linked). Typically, the New Jersey Return is only filed separately when the Federal Return is not ready to be filed.
Amended Returns – New Jersey supports e-filing for amended Resident Returns only. The form NJ-1040X must be used to amend any information reported on the original Income Tax return. The amended form NJ-1040X can be accessed in the program from the main menu of the New Jersey return by selecting Miscellaneous Forms > NJ 1040X.
To amend a Nonresident return, file Form NJ-1040NR by paper and write the word “Amended” in bold letters in the upper right hand corner.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15 or same as IRS
Extensions – A six month extension request must be filed on form NJ-630 no later than the original due date of the return. Any extension granted is for time to file and does NOT extend time to pay.
The NJ-630 is not needed if at least 80% of the final tax liability has been paid by the original due date and a Federal application for an automatic extension of time to file has been applied for and a copy is enclosed with the New Jersey Return when filed.
Driver’s License/Government Issued Photo Identification: New Jersey does not require this information to file the tax return.
Filing Status Information
New Jersey requires the same filing status as that used on the federal return.
Residency Status Information for New Jersey Returns
Residents: Individuals for whom
- New Jersey was their domicile (permanent legal residence) for the entire year, or
- New Jersey was not their domicile, but they maintained a permanent home in the state for the entire year and spent more than 183 days in the state.
Part-year resident: Individuals for whom
- New Jersey was their domicile (permanent legal residence) for part of the year, or
- New Jersey was not their domicile, but they maintained a permanent home in the state for part of the year and spent more than 183 days in the state.
A part-year resident may have to file both a part-year resident and a part-year nonresident return if they received income from New Jersey sources while a nonresident.
Nonresidents: Individuals for whom
- New Jersey was not their domicile, and they spent 183 days or less in the state, or
- New Jersey was not their domicile, they spent more than 183 days in the state, but did not maintain a permanent home in the state.
Individuals may also be considered a nonresident for New Jersey tax purposes if they were domiciled in New Jersey and met all three of the following conditions for the entire year:
- They did not maintain a permanent home in New Jersey
- They did maintain a permanent home outside New Jersey
- They did not spend more than 30 days in New Jersey
Military Personnel/Military Spouses
Residents: A member of the Armed Forces whose home of record (domicile) was New Jersey when entering the service remains a resident of New Jersey for Income Tax purposes unless he or she qualifies for nonresident status. Their domicile does not change when temporarily assigned to duty in another state or country.
Nonresidents: A member of the Armed Forces whose home of record (domicile) is outside New Jersey does not become a resident of this State when assigned to a duty station there. If they pay for and maintain an apartment or a home outside New Jersey, either by out-of-pocket payments or forfeiture of quarters allowance, that residence is considered a permanent home outside New Jersey, in which case, they will be considered a nonresident for Income Tax purposes. If their permanent home (domicile) was New Jersey when they entered the military, but have changed their state of domicile or met the conditions for nonresident status, then their military pay is not subject to New Jersey Income Tax.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – All business returns must be e-filed, and a business cannot opt out of e-file.
Business Return General Information
Due Dates for New Jersey Business Returns
Corporations – Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations – Due by the 15th day of the fourth month following the end of the S corporation’s tax year.
Partnerships – Due by the 15th day of the fourth month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the fiduciary tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation/S-Corporation: A New Jersey business extension may be requested if a tentative return, form CBT-200-T, and a tax payment of the total amount due, are timely and properly filed.
Partnership: If a five-month extension is obtained for filing Federal Form 1065, then an automatic five-month extension is granted for submitting Form NJ-1065. A copy of the application for Federal extension, Federal Form 7004, must be filed with your New Jersey return. In addition, any partnership that has a filing fee due must file Form PART-200-T, “Partnership Application for Extension of Time to File NJ-1065”. The applicable payment must accompany this form. Form PART-200-T must be postmarked on or before the original due date for the return. A five-month extension of time to file the Form NJ-1065 New Jersey Partnership Return, may be granted if at least 80% of the total fee reported on the Form NJ-1065 when filed is paid in the form of an installment payment or other payment made by the original due date.
Fiduciary: An application for an extension of time to file is accepted only if at least 80% of the tax liability from Form NJ-1041 when filed is paid in the form of withholdings, estimated, or other payments by the original due date, AND either a copy of the federal Application for Automatic Extension is enclosed with the final return and the box at the top of Form NJ-1041 is checked, or a request is filed for a 5½ month extension on Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return, by the original due date of the return.
Note: If a federal extension is filed, Form NJ-630 must still be filed by the original due date if taxpayers are required to make a payment to satisfy the 80% requirement.
Amended Business Returns
Corporation – Electronically submitted amended returns are NOT accepted. If submitting an amended CBT-100, it must be filed as a paper return. To amend CBT-100 returns, use the CBT-100 form for the appropriate tax year and write “AMENDED RETURN” clearly on the front page of the form.
S-Corporation – Electronically submitted amended returns are NOT accepted. If submitting an amended CBT-100S, it must be filed as a paper return. To amend CBT-100S returns, use the CBT-100S form for the appropriate tax year and write “AMENDED RETURN” clearly on the front page of the form.
Partnership – Electronically amended New Jersey returns ARE accepted. An amended Form NJ-1065 must be filed if an amended Federal Form 1065 return is filed, or if the Internal Revenue Service changes or corrects any item of income, gain or loss previously reported. The amended New Jersey return shall be filed within 30 days of the date the amended Federal Form 1065 is filed or, in the case of a Federal audit, within 90 days after the final determination of the change.
Fiduciary / Estate – The fiduciary should file a new return, clearly marked “Amended Return,” in which the correct tax or refund is shown.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Partnerships:
NJ Division of Taxation – Revenue Processing Center
PO Box 194
Trenton NJ 08646-0194
Estates & Trusts:
State of New Jersey
Division of Taxation
Revenue Processing Center
PO Box 888
Trenton NJ 08646-0888
Amended Corporation/S-Corporation Form CBT-100:
State of New Jersey
Division of Taxation
CBT Refund Group
PO Box 259
Trenton, NJ 08695-0259
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.