Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st.
Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.
We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.
We are taking a number of steps to help financially distressed taxpayers meet their tax obligations. We wants to be certain that struggling taxpayers are aware of the available options.
Payment Plans – Individuals and businesses experiencing financial difficulty may initiate the process of establishing payment arrangements for back taxes by reviewing the Payment Plan Request Guidelines and submitting the Payment Request Form. Contact our main Customer Service Center at 609-292-6400 with any questions.
Added Flexibility for Missed Installment Payments – We are allowing more flexibility for previously compliant individuals or businesses with existing Installment Payment Agreements. Taxpayers in a difficult financial situation should contact their assigned representative at the phone number shown on the installment proposal to discuss their circumstances.
Additional Review of Home Values – Certain Division programs require financial disclosure by the taxpayer. The equity taxpayers have in real property can be a barrier to an offer being accepted. With the uncertainty in the housing market, we recognize that the real estate valuations used to assess ability to pay may not be accurate. So in instances where the accuracy of local real estate valuations is in question or other unusual hardships exist, upon request, we will perform a second review of the real estate equity information to determine if accepting the offer is appropriate.
Expedited Levy Releases – Upon receipt of documentation supporting hardship reasons, we will speed the delivery of levy releases to the financial institution. Taxpayers seeking an expedited release for levies should contact their assigned representative at the phone number shown on the notice of levy to discuss available options.
Federal Treasury Offset Program (TOP) – The TOP program is based on a reciprocal agreement between New Jersey and the federal government (FMS). FMS and New Jersey match debts (both tax and non-tax) against payments due to contract vendors. Ninety (90) days after we bill the taxpayer, we issue a Notice of Federal Set-Off to the taxpayer for unresolved debt, providing an additional 60 days to resolve it and prevent an offset. If after the sixty day time period the debt remains, the taxpayer’s federal refund will be offset to pay the New Jersey tax debt. Currently, the federal government imposes a $15 processing fee per transaction that is deducted from the refund amount.
State Reciprocal Set-Off – We currently have reciprocal agreements with the States of Maryland, New York, and Connecticut whereby individual Income Tax refunds are set-off and sent to the state with an outstanding Income Tax liability for the taxpayer.
Release or Subordination of Tax Lien for Refinance or Foreclosure of Real Estate – Upon receipt of documentation supporting hardship reasons, we will speed the delivery of a Release of Lien or a Subordination of Lien. Taxpayers seeking such consideration should contact their assigned representative or the Judgment Section at 609- 292-7331 for guidance.