Back
to top

Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

2019 Return Due Dates

COVID-19 Fiscal Mitigation Act Extends Due Dates, Payment of Interest, and Tax Assessments

On April 14, 2020 Governor Murphy signed into law the "COVID-19 Fiscal Mitigation Act" (P.L. 2020, c.19) that automatically extends the due date to July 15, 2020, for certain tax filings and payments originally due on April 15, 2020. In addition, the Act impacts the payment of interest on refunds for all taxes and the timeframe for the Division to make assessments of all taxes.

Extension of Time to File and Pay

Individual Gross Income Tax, Partnership, and Corporation Business Tax calendar year filers now have until July 15 to file and pay these taxes, including estimated tax payments due on April 15. Penalties and interest will not be imposed on the balance of tax due between the original due date and the extended due date for returns and/or payments submitted by July 15, 2020.

Payment of Interest on Refunds

The Division pays interest on refunds that are issued six months after the date the refund claim was filed, 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 new law extends the original interest payment period by an additional six months after the COVID-19 state of emergency has been lifted ("the extended interest period"). If the original interest payment period ended prior to April 14, 2020 (the effective date of the new law), the payment of interest on the refund will not be affected by the new law. 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.

Assessment on Tax

There is a statutorily prescribed time limit for the Division to audit and/or make assessments on tax returns ("the original assessment time period"). For most taxes, the original assessment time period is within 4 years of the date that a tax return was filed. The original assessment time period is shorter for Gross Income Tax returns, which must be assessed within 3 years of the date that a tax return was filed. A taxpayer may consent to an additional period of time beyond the 3 or 4 year period ("the consent period"). The new law extends both the original assessment time period and the consent period by an additional 90 days after the COVID-19 state of emergency has been lifted ("the extended assessment time period")

Therefore, if either the original assessment time 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 time period under the new law. If the original assessment time period or the consent period ends before April 14, 2020, the Division would be out of time to make an assessment for the returns(s) that are beyond the 3 or 4 year time period.

All other returns and payments are due on their original due date (including 2nd quarter estimated tax payments For calendar year filers).

This page was last updated on Tuesday, April 28, 2020.


Trust Fund Taxes

Taxes collected by a business and held in "trust" for the State. When collected, trust fund taxes are not the property of a business and should not be used for the business’ own use. A business simply remits these funds, collected from a consumer or withheld for an employee, to New Jersey. Since the business would have already collected or withheld these amounts there will be no extension granted.

Individual Income Tax Due Date
Return Number Return Name April May June July
NJ-1040 Resident Individual Gross Income Tax Return 15
NJ-1040NR Nonresident Individual Gross Income Tax return 15
NJ-1041 Fiduciary Return 15
NJ-1080C Composite Nonresident Return 15
NJ-630 Application for Extension of Time to File New Jersey Gross Income Tax Return 15
NJ-1040ES Estimated Payments (1st Quarter) 15
NJ-1040ES Estimated Payments (2nd Quarter) 15
Corporation Business Tax Due Date
Return Number Return Name

CBT-100

Annual Corporation Business Tax Return

Return is required to be filed electronically

For calendar year filers, the due date is extended to July 15th. This extension also applies to short period returns with an original due date of April 15th.

Information on extensions for fiscal filers is available here.

CBT-100S

Annual S Corporation Business Tax Return

Return is required to be filed electronically

For calendar year filers, the due date is extended to July 15th. This extension also applies to short period returns with an original due date of April 15th.

Information on extensions for fiscal filers is available here.

CBT-100U

Corporation Business Tax Unitary Return

Return is required to be filed electronically

For calendar year filers, the due date is extended to July 15th. This extension also applies to short period returns with an original due date of April 15th.

Information on extensions for fiscal filers is available here.

CBT-150 Statement of Estimated Tax for Corporations (CBT-100, CBT-100S, and CBT-100U) with an original due date of April 15, 2020 Filers required to make estimated payments that were originally due and payable on April 15, 2020, have until July 15th to make the payments. This extension applies only to payments with an original due of April 15th.
CBT-200-T

Tentative Return and Application for Extension of Time to File CBT-100, CBT-100S, or CBT-100U Returns

For calendar year filers, extension requests are due July 15th. If a valid extension is filed, Forms CBT-100, CBT-100S, or CBT-100U will be due October 15, 2020.
BFC-1 Banking and Financial Corporation Tax Return For calendar year filers, the due date is extended to July 15th. This extension also applies to short period returns with an original due date of April 15th.
Information on extensions for fiscal filers is available here.
BFC-150 Statement of Estimated Tax for Banking and Financial Corporations with an original due date of April 15, 2020 Filers required to make estimated payments that were originally due and payable on April 15, 2020, have until July 15th to make the payments. This extension applies only to payments with an original due of April 15th.
BFC-200-T Tentative Return and Application for Extension of Time to File BFC-1 Returns. For calendar year filers, extension requests are due July 15th. If a valid extension is filed, Form BFC-1 will be due October 15, 2020.
Partnerships Due Date
Return Number Return Name
NJ-1065 Annual Return With Filing Fee • For calendar year businesses, returns are due July 15th;
• For fiscal year businesses, returns are due the 15th day of the fourth month after the end of the tax year
PART-200-T Application For Extension Of Time To File NJ-1065 • For calendar year businesses, returns are due July 15th;
• For fiscal year businesses, returns are due the 15th day of the fourth month after the end of the tax year
NJ-CBT-1065 Partnership Return For calendar year filers • For calendar year businesses, returns are due July 15th;
• For fiscal year businesses, returns are due the 15th day of the fourth month after the end of the tax year
CBT-206 Partnership Application for Extension of Time to File Form NJ-CBT-106 • For calendar year businesses, returns are due July 15th;
• For fiscal year businesses, returns are due the 15th day of the fourth month after the end of the tax year
9-1-1 System and Emergency Response Fee Due Date
Return Number Return Name April May June July
ERF-100 Quarterly Return & Payment 20 20
Employer Payroll Tax Due Date
Return Number Return Name April May June July
NJ-927 Quarterly Reconciliation of Withholdings & Tax Remittance 30 30
NJ-927W Weekly Remittance Of Tax Weekly Weekly Weekly Weekly
NJ-500 Monthly Remittance Of Tax 15 15
Hotel/Motel Occupancy Fee
Due Date
Return Number Return Name April May June July
HM-100 State Occupancy Fee & Municipal Occupancy Tax Monthly Return 20 20 22 20
Motor Fuels Tax Due Date
Return Number Return Name April May June July
DMF/RMF/SMF-10 Distributors/Combined Return/Suppliers Monthly Reports & Tax Remittance 22 22 22 22
Motor Vehicle Tire Fee Due Date
Return Number Return Name April May June July
TIR-100 Quarterly Return & Remittance 20 20
Petroleum Products Gross Receipts Tax Due Date
Return Number Return Name April May June July
PPT-10 Quarterly Return & Payment 27 27
PPT-41 Monthly Return & Payment 26 25
Sales and Use Tax Due Date
Return Number Return Name April May June July
ST-50/450 Quarterly Reconciliation Of Gross Receipts & Tax Remittance 20 20
ST-51/451 Monthly Remittance Of Tax Collected 20 22
ST-250/350 Monthly Reconciled Sales Tax Returns Combined w/ Atlantic City Luxury/Cape May County 20 20 22 20
UZ-50 Combined Urban Enterprise Zone 20 20 22 20
ST-18B Business Use Tax Annual Return * 1
Sports and Entertainment Facility Tax - Millville Due Date
Return Number Return Name April May June July
SM-100 Quarterly Return & Remittance 20 20
* Use Tax is not a trust fund tax
Domestic Security Fee Due Date
Return Number Return Name April May June July
DSF-100 Quarterly Return & Tax Remittance 30 30
Meadowlands Regional Hotel Use Assessment Due Date
Return Number Return Name April May June July
MRA-100 Monthly & Tax Remittance 13 11 10 10
Nursing Home Provider Assessment Due Date
Return Number Return Name April May June July
NHA-100 Quarterly Return & Tax Remittance 20 20
Recycling Tax Due Date
Return Number Return Name April May June July
RC-100 Quarterly Return & Remittance 20 20
Spill Compensation and Control Tax Due Date
Return Number Return Name April May June July
SCC-5 Monthly Return & Remittance 20 20 22 20
Tobacco and Vapor Products Tax Due Date
Return Number Return Name April May June July
TPT-10 Monthly Return & Remittance 20 20 22 20
Other Taxes and Fees
Access information and forms for Other Taxes and Fees

Last Updated: Tuesday, 04/28/20