The statutory deadlines for filing a claim for a refund or credit under the Sales and Use Tax Act, the Gross Income Tax Act, and the State Uniform Tax Procedure Law, have been extended until April 1, 2022. The extension is available if the statutory deadline for filing a claim for a refund or credit was on or after March 9, 2020, and before April 1, 2022.
Since the State of Emergency has not been lifted, the following extensions remain in effect:
The Division pays interest on refunds that are issued six months after the date that the refund claim was filed, the date that the tax was paid, or the due date of the return, whichever is later ("the original interest payment period"). This provision applies to all taxes administered by the Division. The 2020 law extended the original interest payment period by an additional six months after the State of Emergency has ended ("the extended interest period"). If the original interest payment period ended prior to April 14, 2020 (the effective date of the law), the payment of interest on the refund will not be affected. If the original interest payment period ends on or after April 14, 2020, interest will be paid if the refund is issued after the original interest period or the extended interest period, whichever is later.
The Division has a statutorily prescribed time limit to audit and/or make assessments on tax returns ("the original assessment time period"). For most taxes, the original assessment period is within four years of the date that a tax return was filed. The original assessment period is shorter for Gross Income Tax returns, which must be assessed within three years of the date that a tax return was filed. A taxpayer may consent to an additional period of time beyond the three or four year period ("the consent period"). The law extended both the original assessment period and the consent period by an additional 90 days after the State of Emergency has ended ("the extended assessment time period").
Therefore, if either the original assessment period or the consent period ends on or after April 14, 2020, the Division can make an assessment on or before the expiration of the extended assessment period.
On March 19, 2020, the Chief Justice of the NJ Supreme Court extended the 90-day time frame to file an administrative protest. If the 90-day time frame to file a protest expired after March 19, 2020, taxpayers have until 30 days after the State of Emergency has ended to file a protest with the Conference and Appeals Branch.
The Division is currently reviewing the following policies and will provide updates as soon as possible. Please continue to monitor our website and social media for updates.
We remain committed to providing the best service we can, and we thank you for your patience.
As part of the Division's response to the COVID-19 pandemic, we will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax, including but not limited to: extensions of the statute of limitations (consent forms); closing agreements; and the appointment of a Taxpayer Representative (M-5008-R).
The Division will accept scanned or photographed images of signatures or digital signatures that are encrypted as proof of original and unmodified documentation. The following file types are acceptable: tiff, jpg, jpeg, pdf, Microsoft Office Suite, or Zip.
The exception to this policy is any form that requires an original paper form with signature to be mailed, such as: the Notification of Sale, Transfer, or Assignment in Bulk form (C-9600), and Inheritance Tax returns and forms.
License renewals, tax clearances, and compliance checks will continue and we encourage the use of payment plans in order to get your needed renewal or license.
During the COVID-19 pandemic, we have made our payment plan guidelines more flexible. Taxpayers under an existing payment plan may be eligible to modify or extend their plan upon request. Taxpayers must contact the payment plan unit to modify their plan. Please send all requests to modify your plan to email@example.com.
If you are not on a payment plan and are unable to pay your taxes, you are urged to request a payment plan to help stay current with your tax filing responsibilities.
Interest will continue to accrue on any unpaid tax balances.
The Division will work with taxpayers to complete its review of work through correspondence (mail or electronic) where possible and avoid in-person meetings until further notice. To facilitate the progress of audits, taxpayers are encouraged to respond to any requests for information if they are able to do so. Where field work at a taxpayer's site will be necessary, the Division will work with taxpayers to schedule that work to resume after this period. Keep in mind that depending on developments, it may be determined that resuming field work is in the best interest of both parties due to availability of people and records. P.L. 2020, c.19, effective April 14, 2020, extends the time frame for the Division to make an assessment. Refer to the Assessment of Tax information located above on this page. P.L. 2020, c.19 .
All in-person hearings are suspended until further notice. However, limited staff is available and may conduct telephone conferences where appropriate. If you have submitted all documentation that was requested and would like to proceed with a telephone conference, please email the conferee assigned to your matter and leave a message, including a telephone number, email address, and the Taxpayer ID#. You will receive a response as to whether a telephone conference can be scheduled.
Taxpayers should continue to file protests and requests for a hearing through either regular mail or by email to firstname.lastname@example.org.
The Division will continue to work current cases, but will limit in-person contact. New investigations & collection activity continue where deemed necessary to protect the State's interest and we will pursue taxpayers that willfully avoid meeting their New Jersey tax obligations and take steps where warranted.
Specialized collection units are operating with reduced staff, but are available to provide assistance or answer questions.
The Field Branch has established Regional Office phone lines available for businesses to call and discuss proactive ways to comply with New Jersey tax laws during this pandemic crisis. Businesses are encouraged to contact our local offices for help to avoid falling into common tax pitfalls. Investigators will work with businesses to help them avoid common filing errors, navigate the Division's website to locate specific guidance, set up payment plans, answer questions about electronic filing and payments, and discuss ongoing or pending cases. Callers may experience busy signals or delays in responding to telephone inquiries, emails, or general correspondence. We remain committed to continuing to provide the best service we can, we apologize for any inconvenience this may cause you and thank you for your patience. Because of limited staffing, you may be asked to leave a voice mail message and a representative will return your call.
Taxation's private collection vendor, Pioneer Credit Recovery (PCR) will continue to operate under modified conditions. PCR will consider abatements and extensions of time for COVID-19 related issues and will respond to taxpayer inquiries for accounts referred by the Division of Taxation.
The Division will continue to send non-filer delinquency notices for business taxes. Businesses are encouraged to file and remit returns and payments using our online business tax system. Please review the schedule of return and payment due dates for additional information.
Once returns have been filed, taxpayers who have a financial hardship can take that opportunity to resolve any outstanding liabilities by entering into a payment plan using the Division's flexible terms.
Tax clearances statutorily required will continue to be administered timely to ensure that the State can fulfill contractual obligations to award benefits to those participating in economic development programs.