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Division of Taxation
Guide to Electronic Filing and Payment Services

The following guide lists the electronic filing and payment opportunities that are available for the taxes listed below. In addition, registration and access to public record information is provided.

Sales and Use (ST-50/51)
Employer Wage Report Quarterly (WR-30)
Employer Withholding/ Payroll Taxes (NJ-927/927W/927H and NJ-500)
Corporation Business Tax (CBT-100, 100S, 150, and 200T)
Annual Report
Partnerships (NJ-1065, PART-100, PART-200, and Estimated)
Other Taxes
  Domestic Security Fee (DSF-100)
  Cosmetic Medical Procedures Tax (CMPT-100)
  Motor Vehicle Tire Fee (TIR-100)
  Fur Clothing Retail Gross Receipts Tax (FUR-100)
  911 System & Emergency Response Fee (ERF-100)
  Hotel/Motel Occupancy Fee (HM-100)
  Luxury & Fuel Inefficient Vehicle Surcharge (LUX-100)
  Recycling Tax (RC-100)
Individual Income Tax
Certifications and Public Record Documents
General Information and Assistance


BUSINESS TAXES

Sales and Use Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
 ST50  (Quarterly Return)
 Online
 Go to "File, Pay Online"

 File by telephone at 609.341.4800
 (Division of Taxation tele-file system)

**All sales tax filings including amended returns are paperless effective October 2005.
Quarterly amount due, pay by:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card

    All of the above options are available with the online service
  • Telephone at 1.877.658.2937 for EFT debit payments. (EFT registration required)
ST51  (Remittance Report)
 Online
 Go to "File, Pay Online"

 File by telephone at 609.341.4800
 (Division of Taxation tele-file system)
  • Electronic funds Transfer (EFT) - Including
    Online Debit
  • Electronic Check
  • Credit Card
    All of the above options are available with the online service
     
  • IVR Payments & Credit Card Payments Notice

  • Telephone at
    • 1.877.658.2937 for EFT debit payments (EFT registration required)
Employer Wage Report Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
WR30(Quarterly Report)

Online at
Go to "File Online"

  • Online
  • SFTP Filing
Amended returns may also be filed using these options.

**Effective with the 1Q 2009 filing, all submissions must be electronic.
 
Not applicable
Employer Withholding/Payroll Tax Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
NJ-927 / NJ-927W (Quarterly Return)
NJ-927H (Domestic Employer)

Online at
Go to "File Online"

 Amended returns may also be filed online.

**Effective with the 1Q 2009 filing, all submissions must be electronic.
  • Electronic Funds Transfer
  • Electronic Check
  • Credit Card
    All of the above options are integrated into the online services noted to the right. **Registration is required for the Electronic Funds Transfer option.
     
NJ-500 (Remittance Report)
  • Electronic funds Transfer (EFT) - Including
    Online Debit
  • Electronic Check
  • Credit Card
    All of the above options are available with the online service
     
  • IVR Payments & Credit Card Payments Notice
  • Telephone at
    • 609.341.4800 (e-check)
    • 1.877.658.2937 for EFT debit payments (EFT registration required)
Corporation Business Tax Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
CBT100 / CBT100S

Web and e-file are not available for the annual return. File using software from major software vendors who provide 2-D bar code.
Annual balance due, pay by:
  • Electronic Funds Transfer (EFT)
  • Telephone at 1.877.658.2937 for EFT
    debit payments (EFT registration required)

CBT150 (Estimated Payment)

CBT200T (Extension Payment)

 Online
 Go to "File, Pay Online"

The online service may also be used to make voucher payments and payment of outstanding liabilities.

Annual Report
Online
Go to "File Online"

** Beginning with the 2005 fiscal period, the CAR-100 was eliminated and electronic filing is required for all business entities.
 

  • E-check
  • Credit Card
  • Depository account
Partnership Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
NJ1065
Online
Go to "File, Pay Online"

or

E-file via software programs provided by
approved software vendors.

**Partnerships with 10 or more partners MUST file electronically, via approved software program or web service.
 
Not applicable

Pay balance due via form PART-100 or
PART-200T
PART-100(Return Voucher)

PART -200-T (Tentative Return/
Extension Request)

Estimated Payment **

Online
Go to "File, Pay Online"

**Estimated installment payments MUST be filed electronically.
 
  • Electronic Funds Transfer (EFT)
    Debit payments available online or
    by telephone at 1.877.658.2937.
    (EFT registration required)
  • Electronic Check
  • Credit Card
     
Domestic Security Fund (DSF-100)
Cosmetic Medical Procedures Tax (CMPT-100)
Motor Vehicle Tire Tax (TIR-100)
Fur Clothing Retail Gross Receipts Tax (FUR-100)
RETURN
PAYMENT OPTIONS WITH RETURN
 Online
 Go to "File, Pay Online"

 File by telephone at 609.341.4800
 (Division of Taxation tele-file system)


The Domestic Security Fund Return (DSF-100) may be amended online.

Balance due, pay by:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card
    All of the above options are available with the online service
     
  • Telephone at 1.877.658.2937 for EFT debit payments (EFT registration required)
911 System & Emergency Response Fee (ERF-100)
RETURN
PAYMENT OPTIONS WITH RETURN
ERF-100

 File by telephone at 609.341.4800
 (Division of Taxation tele-file
  system)
Balance Due, Pay By:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card
     
  • Telephone at 1.877.658.2937 for EFT debit payments (EFT registration required)
Hotel/Motel Occupancy Fee (HM-100)
RETURN
PAYMENT OPTIONS WITH RETURN
HM-100

File returns Online
 Go to "File, Pay Online"

This return may also be amended online.
Balance Due, pay by:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card
     
  • Telephone at 1.877.658.2937 for EFT debit payments (EFT registration required)
Luxury & Fuel Inefficient Vehicle Surcharge (LUX-100)
RETURN
PAYMENT OPTIONS WITH RETURN
LUX-100

File returns Online

Balance Due, pay by:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card
     
  • Telephone at 1.877.658.2937 for EFT debit payments (EFT registration required)
Recycling Tax (RC-100)
RETURN
PAYMENT OPTIONS WITH RETURN
RC-100

File returns Online
 Go to "File, Pay Online"

Balance Due, pay by:
  • Electronic Funds Transfer (EFT)
  • Electronic Check
  • Credit Card
     
  • Telephone at 1.877.658.2937 for EFT debit payments (EFT registration required)
Income Tax Electronic Service Options
RETURN
PAYMENT OPTIONS WITH RETURN
NJ-1040/NJ-1040NR (Individual Income Tax Return)

E-File via software provided by most major
software vendors. Resident, non-resident and
part-year returns may be filed.

  WebFile
 Go to "File, Pay Online"
 * Resident returns only *

** Firms and individuals who prepared 100 or more NJ resident returns during the prior tax period must use the above services for their clients when filing the 2006 NJ resident returns. The threshold will be reduced to 50 for the 2007 returns.
 
  • Electronic Check
     
  • Credit Card

    Both the above options are available with the E-File and WebFile services.
     
  • Telephone
    • Electronic Check (609.292.6400)
       
NJ-630 (Extension of Time to File)
 Includes payment provisions
 Go to "File, Pay Online"
   
NJ1040ES (Estimated Payments)

 Online
 Go to "File, Pay Online"


CERTIFICATIONS & PUBLIC RECORD DOCUMENTS

Electronic Service Options
DOCUMENT
PAYMENT OPTIONS
Business Registration Certificate for Public Contracting

Online
Go to "Online Services"
 
No Fee. Business, however, must be registered to receive certificate.
Annual Report

Online
Go to "Online Services"
 
  • E-check
     
  • Depository Account
     
  • Credit Card

 
 
 
Status Reports

Online
Go to "Online Services"
 
Standing Certificates

Online
Go to "Online Services"
 
UCC Searches and Filings

Online
Go to "Online Services"


GENERAL INFORMATION AND ASSISTANCE

Registering for :

Business Entity Formation/ Authorization

** The online service includes a direct link to obtain a Federal Identification Number (FEIN).

Web Site:


Register Online:


Telephone: 609.292.9292
Business Taxes & Employer Contributions Web Site:

Register Online:

Telephone: 609.292.9292
Electronic Funds Transfer (EFT)
Obtain the PIN for Web payment option
To obtain the PIN for IVR payment call 877.658.2937
Web Site:

New Registration Application
Telephone: 609.292.9292
Tax E-News
Web Site:
 
Telephone: 609.292.6400
Changing Information for :
Business Taxes & Employer Contribution Registration Web Site:

Change Online:

Telephone: 609.292.9292
Amendments to Business Entity Formation/Authorization Web Site:

Telephone: 609.292.9292
Obtaining a Personal Identification Number (PIN) for :
Employer - NJ927 / NJ927W and WR30 Obtain the Employer PIN
Sales Tax - ST50 / ST51 The Sales and Use PIN is currently provided in a letter of eligibility or in previous mailings of the ST 50/51 booklet. If you did not receive the letter or you no longer have the information, request a PIN from the Division of Taxation via e-mail. The Division of Taxation issues PIN's to qualified businesses.
 
Domestic Security Fee (DSF-100)
Cosmetic Medical Procedures Tax(CPMT-100)
Motor Vehicle Tax (TIR-100)
Hotel/Motel Occupancy Fee (HM-100)
 
Use the PIN found in your employer NJ927 mailing packet.If you are not an employer, use the PIN found in your ST50/ST51 Sales and Use Tax Booklet or letter of eligibility.
Obtaining General Assistance on:
Tax Matters Web Site:

Telephone: 609.292.6400
Business Registration and Formation Web Site:

Telephone: 609.292.9292
Guide for Public Information Web Site:

Last Updated: Thursday, 06/06/13


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