Withholding Tax and UI-DI/FLI returns (Forms NJ927 and NJ927W) and quarterly wage reports (Form WR-30) must be filed electronically – online or through the State’s Secure File Transfer Program (SFTP). Annual wage statements (W-2s) that are filed electronically must be submitted through SFTP.
Forms NJ927, NJ927W and WR-30
The New Jersey Administrative Code 12:16-13.7 effective with the first quarter 2009 filings requires all employers to do so electronically. The paperless options are online filing or by SFTP. These methods provide cost savings and increased accuracy. Payments must also be made through one of the available electronic options – electronic check, electronic funds transfer or credit card. (Electronic Filing and payment services for employers)
If you wish to participate in SFTP, you will need to obtain authorization by submitting a Request For Authorization To Report Electronically. The SFTP record layout specifications may also be viewed online.
W-2s
For the 2009 tax year, Electronic Filing is the only non-paper alternative filing option accepted. New Jersey's record specifications for reporting W-2 information via E-file (SFTP) conforms to the specifications defined by the Social Security Administration and published in their booklet "Specifications for Filing Forms W-2 Electronically" (EFW2). A copy of their booklet is available at http://www.socialsecurity.gov/employer/07efw2.pdf.
New Jersey's W-2 booklet contains the necessary information and forms needed to file W-2 information. The specifications can also be requested by calling (609) 292-9292.
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