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NJ-1040- Individual Returns

The Federal-State Modernized e-File (MeF) Program is one of three electronic filing programs available in New Jersey. The other programs available are NJ Online and NJWebFile. These three programs support the State’s electronic filing mandate.

Professionals and companies who wish to participate in the MeF Program must have tested and approved products. The State of New Jersey’s Division of Revenue and Enterprise Services (DORES) releases test cases to registered developers that must be sent to DORES for approval. Companies that are new to New Jersey must submit a completed Letter of Intent (LOI) to e-GovServices@treas.nj.gov. Once approved, the company will be granted access to the State’s schema via a secure portal. Testing is open all year, except when the IRS scheduled shutdown/cutover begins (refer to the IRS Modernized e-File [(MeF)] status page). Resident, part-year, non-resident, fiduciary, and amended returns are accepted. For payments, direct debit is offered; and for refunds, direct deposit is available.

Links to additional information:

The following Income Tax types can be filed through the MeF Program:

    • Personal Income Tax (Current year plus prior 2 years; including Resident, Non-Resident, Fiduciary, and Amended). You can also apply for an extension of time to file a return, and you can make estimated payments.
    • Partnership Tax (Current Year plus prior year, as well as future year return). You can also apply for an extension of time to file a return, and you can make estimated payments.
    • Corporate Tax (Current year plus prior 2 years). You can also apply for an extension of time to file a return, and you can make estimated payments.

For a detailed listing of accepted forms/schedules please visit: New Jersey MeF Applications.

Business Returns

The Division of Revenue and Enterprise Services currently processes and provides technical support for the following electronic forms: NJ-1065 (Partnership Return); CBT-1065 (CBT Partnership Return); CBT100/CBT100S (Corporation Business Tax); Annual Reports; WR-30 (Employer Report of Wages Paid); W-2/W-3; and the NJ-927 and NJ-927W (Employer's Quarterly Report).

To request the specifications for filing these forms electronically, contact the Division by e-mail, by calling (609) 292-9292 option #7, or by writing to: NJ Division of Revenue and Enterprise Services, E-File Program, PO Box 191, Trenton, NJ 08646-0191.

NJ-1065

All Partnership returns listing 10 or more partners must be filed and paid electronically. In addition, partnerships that are subject to tax payments are required to make estimated installment payments electronically. An annual listing of approved developers is published and updated throughout the tax season. Updates to the developer's handbook are posted on the Web


CBT-100/ CBT-100S


All Corporation Business Tax (CBT) returns must be filed and paid electronically. There is an online Corporation Business Tax Filing Service which allows for the filing of CBT-100 and CBT-100S returns for tax years 2017 and 2018. The service is available through the Division of Taxation’s website.

In addition, the MeF Program accommodates CBT returns and payments.

WR-30

All businesses are required to file WR-30 reports electronically. While the WR-30 cannot be filed via the MeF, both Internet and Secure Electronic Bulk Filing options are available for employers and professionals. The State’s current secure electronic bulk filing service provider for WR-30 reports is Axway. To participate in the bulk filing program, you must first send a test file for approval to Axway. The required file layout, formats, and registration information for this option are available online or by contacting AxWay.Admin@treas.nj.gov.  WR-30 reports do not involve fee or tax payments

NJ-927/NJ-927W

All businesses are required to file forms NJ-927/NJ-927W and make related payments electronically. While these forms cannot be filed via the MeF, both Internet and Secure Electronic Bulk Filing options are available for employers and professionals. The State’s current secure electronic bulk filing service provider for forms NJ-927/NJ-927W is Axway. To participate in the bulk filing program, send a test file for approval to Axway. You may view the required file layout, formats, and registration information for this option online or by contacting Axway at AxWay.Admin@treas.nj.gov

Monthly NJ-500 payments may be submitted with secure bulk NJ-927/NJ-927W filings (Axway), Electronic Funds Transfer or online via electronic check or credit card payments.

NJW2 and NJW3 (Income Tax Reconciliation)

Forms NJW2 and NJW3 can be filed electronically through the State’s current secure electronic bulk filing service provider, Axway. To participate in the bulk filing program, you must first send a test file for approval to Axway. You may view the required file layout, formats, and registration information for this option online or by contacting Axway at AxWay.Admin@treas.nj.gov

Payments

Payments for all business taxes may now be made through the Electronic Funds Transfer (EFT) program, online, or via electronic checks or credit card payments at . Businesses with a liability of $10,000 or more in any one tax must pay all taxes electronically.

Related Services

Combined business formation and tax/employer registration services and related registration change and information services are available online via the Division of Revenue and Enterprise Services.

Last Updated: Friday, 03/01/19


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