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The
State of New Jersey offers numerous electronic filing and payment
options for taxpayers and tax practitioners. These options directly
support New Jersey’s strategic plan to migrate all tax
and employer reporting systems to paperless formats.
The
development and use of paperless formats promotes efficiency
and enhanced service. For example, they help government reduce
processing costs and therefore, aid in reducing the overall
cost of government. Equally important, paperless systems are
advantageous to the end-user. Convenience, enhanced accuracy,
real time processing, and in most cases, immediate confirmation
of receipt are just a few of the benefits of these systems.
Additional
technological developments will facilitate the State’s
move to paperless filing and payment. Online filing options
have been expanded, telefile options added and bulk filing capabilities
via secure batch filing (“SFTP”) technologies improved
for employer returns and reports. In 2008 premier e-business
services were implemented for the business community through
the State's business portal. Business representatives with authorized
access will be able to view account summaries and submit filings
and payments from the portal location.
To
complement the continuing development of paperless options,
the State has instituted electronic filing and payment mandates.
These mandates are being employed wherever paperless options
are readily available. For example, the sales tax system is
now paperless as is the corporate/business entity annual report.
All business taxpayers with a liability of $10,000 or more for
any tax are required to pay electronically. This requirement
now applies to employer contributions (unemployment/disability)
as well. Also, beginning in 2008, employers with 5 or more employees
are required file wage reports electronically.
The following chart lists all of the tax/employer systems that
offer paperless filing and/or payment options, and provides
information on mandates that are currently in effect. It is
important to highlight that multiple modes of access to these
systems are available to the end-user. For example, web-based,
software-based, bulk transmission and telephone filing options
are typically offered, along with a choice of electronic funds
transfer, electronic check and credit card payment options.
| System |
Electronic
Returns |
Electronic
Payment |
Mandate |
| Sales
and Use (NJ ST-50/51) |
X |
X |
100%
paperless |
Employer
Payroll (NJ-927 / NJ-927W /
NJ-500 / NJ-927H) |
X |
X |
$10,000
threshold** |
| Wage
Reporting (WR-30) |
X |
|
5+
employees * |
| Corporation
Business (CBT-100 / CBT-100S) |
|
X |
|
CBT-150
(Estimated Vouchers)
CBT-200T (Extension Request)
|
X
N/A |
X |
$10,000
threshold** |
| Corporate/Business
Entity Annual Report |
X |
X |
100%
paperless |
| Partnership
(NJ 1065) |
X |
|
11+
partners |
PART
100 (Return Voucher)
PART 200T (Extension
Request) |
X |
X |
$10,000
threshold** |
| Domestic
Security Fee (DSF 100) |
X |
X |
100%
paperless |
| Cosmetic
Medical Procedure (CMPT-100) |
X |
X |
100%
paperless |
| New
Tire Fee (TIR 100) |
X |
X |
100%
paperless |
| 911
Emergency Response Fee (ERF 100) |
X |
X |
100%
paperless |
| Hotel/Motel
Fee (HM 100) |
X |
X |
100%
paperless |
| Individual
Income Tax (NJ-1040) |
X |
X |
Preparers
of 50+ returns *** |
| NJ-1040
ES (Estimated Payments) |
X |
X |
|
| NJ-1040
630 (Extension Request) |
X |
X |
|
| Luxury
and Fuel Inefficient Vehicle Surcharge |
X |
X |
First
return due October, 2006 |
| Fur
Clothing Retail Gross Receipts Tax |
X |
X |
First
return due October, 2006
100% paperless |
| Recycling
Tax |
X |
X |
First
return due
July, 2008
100% paperless |
* The threshold for electronic filing was reduced to 5+ employees
effective 1Q08.
** For payments only
*** The threshold was reduced to 50+ returns
beginning in the 2007 tax year.
For more details on paperless filing and payment, access the
Division of Revenue’s online guide to electronic filing
and payment services at http://www.state.nj.us/treasury/revenue/electronfileopt.htm
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