New Jersey
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1098 1098-E 1098-T 1099-A 1099-C 1099-LTC 1099-Q 1099-S 1099-SA 5498-ESA 5498-SA W-2G | Direct filing of all forms reporting $1000 or more in payments, or forms that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R 5498 | File forms through IRS Combined Federal/State Program when reporting $1000 or more, regardless of state withholding. Direct filing required of forms that have state withholding but report less than $1000 in payments. note
For payers not participating in the CFS program, we apply the $1000 threshold for direct filing in addition to the state withholding requirement. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is New Jersey. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1095-B1095-C | Direct filing required of forms that are reportable to the IRS for all full or part time New Jersey residents. | Corrections are filed in the format prescribed by New Jersey. |
Filing Due Date
Last day of February (1099 and W-2 filings), Last day of March (1095 filings)Filing Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation
Additional Information
File New Jersey reconciliation Forms NJ-W-3 (1099 filings) and NJ-EFW2-S (W-2 filings) electronically with the filing submissions.W2 NJ Disability Insurance Purpose need to provide as 鈥 DI P.P.鈥 in Box 14 (Other Description) (3) and for Family Leave Insurance purpose need to provide as 鈥淔LI P.P.鈥 in W-2 Box 14 Description (1)
Send Filings To
State of New Jersey
Division of Taxation
Revenue Processing Center
Gross Income Tax
PO Box 248
Trenton, NJ 08646-0248
Terminated Businesses Send Filings To
State of New Jersey-Division of Taxation
Revenue Processing Center
Gross Income Tax
PO Box 333
Trenton, NJ 08646-0333
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with New Jersey as the taxable state. |
Filing Due Date
Within 20 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation