New Jersey State W-2 Reporting Requirements

Does New Jersey Require State W-2 Reporting?

Yes, New Jersey does require state W-2 reporting even if there was no state tax withholding.

How Must New Jersey State W-2 Reporting be Filed?

New Jersey accepts paper filing and e-filing.

What are the Forms and Due Dates for New Jersey State W-2 Reporting?

In addition to Form W-2, New Jersey requires Form NJ-W-3MReconciliation of Tax Withheld to be filed.

Forms W-2 and NJ-W-3M are due by February 28.

What are the W-2 penalties for New Jersey?

The W-2 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 Filing Agency?

New Jersey Department of the Treasury
Taxation Building
50 Barrack Street, 1st Floor Lobby
Trenton, NJ 08695
Phone: (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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