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Division of Taxation

NJ Income Tax – Reconciling Tax Withheld With Form NJ-W3

Employers must file a Gross Income Tax Reconciliation of Tax Withheld (Form NJ-W-3) each year to report the total monthly tax remitted, wages paid and withholdings. Registered employers must file Form NJ-W-3 even if no wages were paid and no tax was withheld during the year. The due date for filing the reconciliation is on or before February 15. If February 15 falls on a weekend or holiday, the due date is the next business day. Should your business close during the year, Form NJ-W-3 must be filed within 30 days after the last month the business was open or wages were paid.

The State's copy of each employee's Federal Wage and Tax Statement (W-2) must be enclosed with the NJ-W-3 . You must also enclose a totaled listing, such as an adding machine tape, of income tax withheld as shown on the W-2's.

We are 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
Although we do not require electronic filing of the NJ-W-3 for 2019, we strongly encourage you to file electronically since it is the fastest and most secure way to transmit your year-end filings.

For Tax Year 2020
You must submit Form NJ-W-3 electronically. We will not accept paper filings by mail.

See Notice: Electronic Filing Mandate for All Employers for more information.

The NJ-EFW2 booklet contains specifications for reporting New Jersey wage and tax information.

Last Updated: Tuesday, 01/28/20