New Jersey: 1099 State Filing Requirements
3.5k views |Last modified 9/11/2024 7:14:55 AM EST | Added by TaxBandits Team

New Jersey requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The New Jersey Department of Revenue mandates the filing of 1099 forms:

• If there is any state tax withholding, you must file 1099 forms with the state, as New Jersey participates in the CF/SF program.
• If there is no state tax withholding and the payment or credit exceeds $1,000, the IRS will automatically forward your federal 1099 forms to the state agency through the CF/SF program.
• New Jersey requires that 1099 forms be filed electronically with the state.

Required 1099 Forms

New Jersey also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
New Jersey requires the submission of the following Withholding Tax Reconciliation Form along with your 1099:

• Form NJ-W-3M (Gross Income Tax Reconciliation of Tax Withheld) must be filed with the respective 1099 forms.

Due Date

• The due date for filing Form 1099 with New Jersey is February 15.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about New Jersey’s 1099 filing requirements, click here.