New Jersey State 1099 Tax Filing

Does New Jersey require state 1099 tax filing?

Yes, New Jersey requires all 1099 forms to be filed with the New Jersey Department of the Treasury.

Which forms does New Jersey require?

New Jersey requires information returns when the amount paid is $1,000 or more in a calendar year or if any New Jersey income tax was withheld if the filer is a payer of the following:

  • Interest and/or Dividends, including:
    • Banks
    • Savings and loan associations
    • Building and loan associations
    • Savings banks
    • Fiduciaries
    • Employers
  • All other interest
  • Rents
  • Salaries
  • Wages
  • Premiums
  • Annuities
  • Compensation
  • Remuneration
  • Other gains
  • Profits or income
  • Anyone required to file federal Form 1099 or any of the Form 1099 designations.

This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

If the filer issued Form 1099-R, Form 1099-MISC, or 1099-NEC with New Jersey withholding amounts, then they must file copies of these 1099s electronically with Form NJ-W-3MReconciliation of Tax Withheld.

How must Forms 1099 be filed with New Jersey?

New Jersey only accepts electronic filings.

Does New Jersey participate in Combined Federal/State Filing?

Yes, New Jersey participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the New Jersey Department of the Treasury and you will not have to do so yourself.

However, if there was voluntary tax withheld or if payments made exceed the $1000 threshold, then the forms must be filed directly with the state of New Jersey, even if you participate in the CF/SF program.

What are the deadlines for New Jersey 1099 Reporting?

Traditionally, the filing deadlines for New Jersey are as follows:

  • Form NJ-W-3M – February 15th
  • Forms 1099 – February 15th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for New Jersey?

The 1099 penalties for New Jersey are as follows:

  • Late filing: Penalty of 5% of tax due per month (or partial month) late.
    • Maximum penalty of 25% of tax due.
    • NJ Division of Taxation may also charge a $100 penalty for each month that the return is late.
  • Late Payment: Penalty of 5% of tax due, along with interest.

See the NJ Division of Taxation’s Penalties, Interest, and Collection Fees webpage for more information.

What is the responsible state agency?

New Jersey Department of the Treasury
Taxation Building
50 Barrack Street, 1st Floor Lobby
Trenton, NJ 08695
(609) 292-6400

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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