For Federal Income Tax purposes, taxpayers will have extra time to file and pay income tax because April 15 falls on a Sunday in 2007, and the following day, Monday, April 16, is Emancipation Day, a legal holiday in the District of Columbia. Previously, the April 17 deadline to file and pay income tax applied just to individuals in the District of Columbia and six eastern states who are served by an IRS processing facility in Massachusetts, where Patriots Day will be observed on April 16. A recent notice from the IRS has determined that now the entire country has an April 17 deadline for the filing and payment of federal income tax.
Under the New Jersey Gross Income Tax Act, all taxpayers subject to the gross income tax, except for low income taxpayers, are required to file an annual return due on or before April 15 for calendar year taxpayers and on or before the 15th day of the fourth month of the fiscal year for fiscal year taxpayers. However, under N.J.S.A. 54A: 54A:8-1, the director may extend either the filing or payment due date, or both, for any return under the New Jersey Gross Income Tax Act to coincide with a similar extended filing or payment due date established for federal personal income tax returns and may adopt the same terms or conditions specified by federal law or regulation for any such filing extension or payment due date.
Therefore, the due date for filing and payment of the 2006 New Jersey Gross Income Tax returns corresponds with the Federal Income Tax of April 17, 2007. Any New Jersey income tax form, instruction or publication that currently shows an “April 16, 2007” due date should now be read as “April 17, 2007” as the forms have already gone to print and will not be updated.
The below New Jersey forms are those considered conforming to the April 17, 2007 federal extension.
TR-1040 - Application for homestead rebate by eligible tenants
Gross Income Tax (Individual)
NJ-1040 - Resident return
NJ WebFile - Electronically filed resident return
NJ-1040NR - Nonresident return
NJ-1040-ES - Installment payment of estimated tax for first quarter of current tax year
NJ-1041 - Fiduciary return for calendar year filers
NJ-1080-C - Composite nonresident return
NJ-630 - Application for extension of time to file resident, nonresident, or fiduciary return. Extension period is 6 months
NJ-1065 - Partnership return for calendar year filers
PART-200-T - Partnership tentative return and application for extension of time to file partnership return for certain calendar year filers (i.e., limited liability companies or limited partnerships that derive income from New Jersey sources and have corporate members or partners that do not consent to taxation). Extension period is 6 months
New Jersey is extending individual refund claims for tax year 2003, where the regular 3 year statute of limitations is expiring.
Please see the Division's Tax Calendar for the due dates for all other returns and remittances.
For additional information, see the IRS website.