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NJ 1040 E-File Legislation - UPDATE

Legislation currently pending in the NJ Legislature (S-2211, A-3825) amends the Gross Income Tax Act (N.J.S.A. 54A) to require that tax preparers who meet established thresholds must file their clients’ NJ income tax resident returns electronically.

It also amends the State Tax Uniform Procedure Law (N.J.S.A. 54:49) to give the Division of Taxation the authority to require the electronic filing of State tax returns and forms electronically, and to impose a $50 penalty when the requirements are not met. The amendments to the State Tax Uniform Procedure Law are intended to provide the statutory authority to support future electronic filing initiatives that may involve taxpayers and/or tax preparers. The intent of these amendments is to put in place the statutory authority that will be needed as electronic filing evolves and expands to additional state taxes.

Section 2b of this legislation amends the State Tax Uniform Procedure Law. It is general in scope and does not reflect any intention to impose the penalty on the preparer if their client does not make an electronic payment. We will clarify this by regulation once the legislation has passed.

The enactment of this legislation is important to the modernization of tax administration in New Jersey. We will continue to work with the tax preparer community to insure the success of the electronic filing initiatives for all parties involved.

Last Updated: Wednesday, 08/20/14

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