NJ Income Tax – How and When to Apply for an Extension
If you are not able to file your New Jersey Income Tax return on time, you may apply for an extension of time to file. You can file an extension request online until 11:59 p.m. on April 18, 2017, or print Form NJ-630 and mail it by 11:59 p.m. on April 18. Remember, if you mail Form NJ-630 it must be postmarked by April 18, 2017.
An extension of time is granted only to file your New Jersey Income Tax return. There is no extension of time to pay the tax due. If you are required to make a payment with your online extension application, you must make your payment electronically by e-check or credit card (Fees Apply*). (NOTE: E-check payments made using an account that is funded from a financial institution outside the United States will not be accepted.) *The fee is added to your actual payment.
If all the requirements are satisfied, a 6-month extension will be granted for filing Forms NJ-1040, NJ-1040NR, and NJ-1080C. A 5½-month extension will be granted for filing Form NJ-1041. The Division of Taxation will notify you only if we deny your extension request, but not until after you actually file your return. Penalties and interest are imposed whenever tax is paid after the original due date.
Federal Extension Filed
If you apply for an extension of time to file your federal tax return, New Jersey will grant you an automatic extension if you meet the following conditions:
- At least 80% of your actual New Jersey tax liability shown on the return you will file (Form NJ-1040, Line 42; Form NJ-1040NR, Line 40; Form NJ-1041, Line 28) has been paid through withholdings, estimated payments, or other payments by the original due date of the return. For calendar year taxpayers, this is April 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
- Your New Jersey return is filed by the extended due date together with any balance of tax due.
- A copy of your federal application or approved extension is enclosed with your New Jersey return (or your confirmation number is entered in the space provided on your New Jersey return if your federal extension application or payment was filed online or by phone).
You must file Form NJ-630 if you are required to make a payment to satisfy the 80% requirement.
Civil union partners filing a joint New Jersey return, but who are not filing a joint federal return, must either provide copies of the federal extension application (or confirmation number) for both partners, or they must file Form NJ-630.
No Federal Extension Filed
If you are not applying for a federal extension, you can still apply for an extension to file your New Jersey Income Tax return by doing the following:
- File Form NJ-630 by the original due date of the return.
- Pay at least 80% of your actual tax liability by the original due date or the extension will be denied.
- File your New Jersey return by the extended due date together with any balance of tax due.