Extension of due dates for Individual Gross Income Tax and Corporate Income Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.
Beginning on March 18th and continuing at least through April 17th, 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 20th.
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. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free through the 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.
Effective May 30, 2018
On May 30, 2018, Governor Murphy signed Senate Bill 846 (A3549). The law reinstated five expired Urban Enterprise Zones (UEZs). If your business is located in one of these zones, you may file an application to establish qualified business status. (Past certifications are no longer valid in these five zones).
The five UEZs are in:
The UEZs in the five locations listed above expire on December 31, 2023.
The law also extends the duration of all UEZs expiring before December 31, 2023. The expiration date for these 12 UEZs is also December 31, 2023. The affected UEZs are in:
No UEZ Tax Benefits Are Available Until a Business Applies and Is Certified as a Qualified Business
An Urban Enterprise Zone is an area within a municipality (or group of municipalities) in New Jersey suffering from economic distress and meeting other criteria. The UEZ Program offers participating businesses tax benefits, including a Sales Tax Purchase Exemption and Corporation Business Tax credits.
A business is not permitted to claim the tax benefits available under the UEZ program until the UEZ Authority certifies it as a qualified business. A business located in the reinstated UEZs may not use exemption certificates issued before December 31, 2016. The UEZ Authority must recertify previously qualified businesses located in the five reinstated zones before these businesses can claim any UEZ program tax benefits.
Taxpayers may file a certification application online using the Urban Enterprise Zone Certification System available through New Jersey Premier Business Services.
Qualified Business Eligibility Questions?