New Jersey: 1099 State Filing Requirements
3.5k views | Last modified 10/18/2022 8:08:54 AM EST | Added by TaxBandits Team

The New Jersey Division of Taxation mandates the filing of the 1099 Forms even if there is no state tax withholding. TaxBandits supports the filing of Form 1099 with both the Federal and State of New Jersey.

What to be filed

Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-G, 1099-K, 1099-PATR & 1099-R)
Form NJ-W-3M - Division of Taxation Gross Income Tax Reconciliation of Tax Withheld

Due Date

The due date to file 1099 and NJ-W-3M with New Jersey is February 15.

Penalty

If you fail to file Form 1099s before the due date you are penalized by 5% per month (or fraction of a month) of the balance of tax due at the original return due date, not exceeding 25% of tax liability or $100 per month (or fraction of a month) penalty if the return is late.

Mailing Address

State of New Jersey-Division of Taxation,
Revenue Processing Center,
Gross Income Tax,
PO Box 333,
Trenton, NJ 08646-0333.

Website: https://www.state.nj.us/treasury/taxation/businesses.shtml