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Division of Taxation
ELECTRONIC RETURN ORIGINATOR PAGE
Electronic filing methods are continuing to expand and are available for the filing of both individual and business returns and payments. The information provided here relates to the filing of returns and information documents in an electronic format.

NJ-1040- Individual Returns

Electronic Filing Mandate
All practitioners who filed 11 or more 2011 resident income tax returns (NJ-1040s) must now file the 2012 income tax returns electronically. The Fed/State E-File Program (formally ELF) is one of two electronic filing programs available in New Jersey. The other program, which is administered by the Division of Taxation, is NJWEBFile.

Filing Mandate

E-File
Testing is required for the E-File program. Registered developers are notified when to begin sending test data. Generally the tests are based on the Federal test scenarios and approximately 10 tests are used. Companies that are new to New Jersey can arrange for between season testing during the summer months, by obtaining prior authorization from both the Division of Revenue and the IRS Andover Service Center. Resident, part-year resident and non-resident returns are accepted. Direct deposit is offered for refunds and direct debit is offered for payments due.

The NJ-1040 developer's package including file specifications, record layouts, test packages, and all other program documentation are e-mailed annually to registered New Jersey developers. Updates are posted on the Web.

Business Returns

The Division of Revenue currently processes and provides technical support for the following electronic forms: NJ-1065 (Partnership Return), CBT100/CBT100S (Corporate Business Tax) WR-30 (Employer Report of Wages Paid), and the NJ-927 and NJ-927W (Employer's Quarterly Report).

To request the specifications for filing these documents electronically, you may contact the Division by e-mail, by calling (609) 292-9292 option #6 or by writing: NJ Division of Revenue, E-File Program, PO Box 191, Trenton, NJ 08646-0191.

NJ-1065

All partnership returns with 10 or more partners must be filed and paid electronically. In addition, partnerships that are subject to tax payments are required to make estimated installment payments electronically. An annual listing of approved developers is published and updated throughout the tax season. Updates to the developer's handbook are posted on the Web.


CBT-100/ CBT-100S


As part of the IRS MeF program, the New Jersey’s Corporate Business tax return can now be electronically filed. As the, Division of Revenue and Enterprise Services continues to improve its e-file initiatives, we look forward to your participation in this program.

WR-30

The electronic filing of the WR-30 report may be done either online or by using SFTP technology. Authorization with test file approval is required for the SFTP transmission. The layout formats and registration information for this option are available online. Filing by magnetic tape, cartridge, diskette, and cd are no longer accepted.

NJ-927/NJ-927W

This form, which combines the reporting and payment of quarterly New Jersey income tax and unemployment/disability, may be filed online. Beginning the first quarter 2009 all businesses are required to file the NJ-927 or NJ-927W electronically.

The monthly NJ-500 payments may be filed electronically using EFT, by telephone, or NJDOR website.

As changes are made and become available, we will post notices on our What's New Page.

Income Tax Reconciliation

Although the NJ W3 record layout specs are available, the program has not been completed. As a result, please mail the NJ W3 to the Division of Taxation. The program is not yet available, we anticipate to have program ready tax year 2012. Before the NJ W3 can be e-filed, you must submit a test file for approval. Please send all test files to anthony.manocchio@treas.state.nj.us.

Specifications to file Form W-3 and to report W-2 information are available as follows:

W-3 : Plain paper filing Click Here
  Electronic Filing, Click Here
   
W-2 : Magnetic media filing - 2011
  Beginning in 2006, W-2 files may be submitted using SFTP technology.

Payments

Payments for all business taxes may now be made through the Electronic Funds Transfer (EFT) program. Businesses with a liability of $10,000 or more in any one tax must make EFT payments. EFT debit payments (e-checks) may also be made online. Additional information is provided on the EFT overview page.

Other Documents

Registration filings for business entities as well as for tax eligibility and employer filings may also be completed online. Electronic filing is also available for additional tax returns through the Division of Taxation.

Last Updated: Friday, 11/07/14


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