NJ Division of Taxation - Notice: Electronic Filing Mandate for All Employers

Notice: Electronic Filing Mandate for All Employers

The Division of Taxation is implementing mandatory electronic filing for all employer year-end filings and statements (Forms NJ-W-3, W-2, W-2G, 1099-MISC, 1099-R, 1094/1095, etc.).

For Tax Year 2019

All 1094/1095 (Employer-Provided Health Insurance Offer and Coverage Information Returns) filings must be sent electronically. You may submit these documents using Secure File Transfer Protocol (SFTP) technology through the Axway Secure Transport website.

As an alternative to electronic filing through Axway, we are offering a service through our website that allows you to electronically file Form NJ-W-3 by entering the W-2, W-2-G, and/or 1099 information. Log in to your account to get started.

Although we do not require electronic filing of the NJ-W-3 and all W-2, W-2G, and 1099 attachments for 2019, we strongly encourage you to file electronically since it is the fastest and most secure way to transmit your year-end filings. The due date for most 2019 filings is February 15, 2020. 1095 forms must be sent to primary enrollees in health plans by March 2, 2020, and to New Jersey by March 31, 2020.

For electronic filing instructions, visit E-filing Services.

For Tax Year 2020

You must submit Form NJ-W-3 and all W-2, W-2G, 1099, and 1094/1095 (Employer-Provided Health Insurance Offer and Coverage Information Returns) attachments electronically. We will not accept paper filings by mail.

Note: First-time Axway filers should visit the Division of Revenue and Enterprise Services’ E-filing Services page for instructions on how to participate in the bulk filing program.