For the 2011 taxable year and later, tax preparers that reasonably expect to prepare 11 or more New Jersey individual gross income tax resident returns (including those filed for trusts and estates) during the tax year must use electronic methods to file those returns for which an electronic filing option is available. N.J.S.A. 54A:8-6.1; N.J.A.C. 18:35-6.4 (f).
At present, there is no electronic filing option available for a New Jersey fiduciary return, Form NJ-1041 (or Form NJ-1041SB for a small business trust). Although the fiduciary returns are currently not filed electronically, preparers must include the number of fiduciary returns they expect to prepare when determining whether they must file all other returns electronically.
A list of Frequently Asked Questions
regarding the mandate is available for taxpayer reference.
In meeting the requirement, tax practitioners have two methods of electronically filing a NJ Resident Tax Return for their clients:
The Federal/State E-File Program is a means of filing both Federal and State returns. Most tax software products used for this program have the ability to file a State-only return. For more information about the New Jersey feature of the E-File program, refer to the Electronic Filing Handbook for Practitioners
is a means of filing a NJ Resident Tax Return only. It is a free service that is accessed from the Division of Taxation’s website.
If a taxpayer chooses not to have his Page or her return electronically filed by his or her tax preparer, but the tax preparer is required to electronically file returns because of the number of returns he or she has prepared and/or filed, both the taxpayer and the preparer must complete an E-File Opt Out Request Form (Form NJ-1040-O
). The tax preparer is required to keep the completed and signed E-File Opt Out Request Form in his or her files and available for inspection by a representative of the New Jersey Division of Taxation.
The Division of Taxation provides a sign
for use by tax practitioners who are required to e-file New Jersey tax returns. Even though it is not mandatory to post, tax preparers may wish to do so in order to inform clients of their requirement.
For questions concerning the E-File Mandate, you may contact the Division of Taxation by calling (609) 633-6657 or by email