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New
Jersey's e-file Program for individual income tax returns is
open to all tax practitioners. Registration with the Internal
Revenue Service is required.
Changes
to the e-file Program for the 2007 tax period are:
- For Civil
Union couples, the Federal 1040 may be 1-Single while the NJ-1040 has a filing status
of 2-Filing Joint return. This exception is only for those NJ returns where
a Civil Union exemption is taken. In the past, the filing status chosen
for the Federal and State return was always the same.
- EITC
eliminates a NJ gross income limit and relies on the Federal
limits. EITC also eliminates the qualifying child
requirement.
- When
an amount greater than the tax due is paid (i.e. interest
due on a return filed after April 15), that additional amount
must be entered in Field 610 and the check-off filed 310.055
must = 1. These fields are exclusively for e-filed returns.
- Line 45 (Field 655) is only for the amount
due as calculated in the schedule NJ-2210. If Field 655 >
0 then Field 315.025 must = "1" and the NJ-2210 must be attached.
- A
2-byte code must be entered on the NJ-1040 if the NJ Schedule A
is attached. The new field 305.140 marks the NJ-1040 with the jurisdiction
where a credit is being claimed using the NJ Schedule A.
Additional
changes for the tax period include:
- Practitioners
who filed 50 or more NJ-1040 returns in TY06 must e-file in TY07.
A $50 penalty for each return not e-filed will be imposed.
- ERO/Practioners
are required to have a valid EFIN issued by the IRS. They no longer
are required to register with New Jersey
Details of these changes
are described in the Practitioner's Handbook.
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