TaxBandits Knowledge Base

New Jersey: 1099 State Filing Requirements

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

New Jersey State ID Format:
 

• 9 digits and slash or / followed by 3 digits (Eg: 99999999/999)

Note: The state also accepts Federal EIN with a suffix of 3 Zeroes as the state ID number (e.g., 999999999000)

Required 1099 Forms

New Jersey requires the filing of the following 1099 forms:

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

Filing Criteria and Requirements

Criteria 1: If there is New Jersey state tax withheld

• Payment Threshold: More than $0

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Form NJ-W-3M

  • TaxBandits doesn't support filing Form NJ-W-3M with the state. The payer must file the form directly with the state before the deadline.

• Deadline: February 15, 2025

Criteria 2: If there is no New Jersey state tax withheld

• Payment Threshold: $1000 or More

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not Required

• Deadline: February 15, 2025

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