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Tropical Storm Ida Recovery

Division of Taxation

Date Areas of Interest Subject
01/08/08 Tax Practitioners Tax practitioners who prepared or filed 50 or more 2006 New Jersey income tax resident returns (Form NJ-1040) must electronically file all 2007 New Jersey resident income tax returns for their clients who do not opt out. A $50 penalty may be imposed for each tax return that was not electronically filed as required.

An overview is available on the E-File Mandate page on our Web site.

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Last Updated: Friday, 12/13/19