All business taxpayers with a prior-year liability of $10,000 or more in any tax are required to make their payments for all taxes by electronic funds transfer (EFT). Taxpayers required to remit payments by EFT have the following payment options: traditional Automated Clearing House (ACH) debit or credit, electronic check (e-check), and credit card. Any of these options may be used to meet the EFT payment requirement. FED Wires or other wire transfers are not acceptable methods of EFT payments. Other taxpayers may choose to voluntarily register to submit payments by EFT.
Taxpayers choosing to use the ACH debit or credit method of payment must first enroll
with the Division of Revenue and Enterprise Services. Enrollment is not required for e-check or credit card payments. However, the e-check and credit card payment options are not available for all business taxes. For more information on the available payment methods, see the Division of Revenue and Enterprise Services' online Guide to Electronic Filing and Payment Services
ACH Debit/ACH Credit.
Taxpayers must enroll with the Division of Revenue to pay by either ACH debit or credit. For ACH debit payments the State is authorized to electronically debit the taxpayer's bank account. All processing costs are paid by the State. Taxpayers using the ACH credit option instruct their bank to debit their account and credit the State's bank account. There may be both setup fees and per transaction fees for taxpayers using the credit method. These fees are not paid by the State but by the taxpayer.
Electronic Check (e-check).
This option is available on the Division of Taxation's Web site
and through the Business Paperless Telefiling System for certain taxes and fees. Taxpayers must enter their New Jersey taxpayer identification number and either their 4-digit Personal Identification Number (PIN) or the first four characters of their registered taxpayer name. The 9-digit bank routing number and the taxpayer's account number are also needed to make a payment by e-check. Anyone with a bank account can make an e-check payment; enrolling or making special arrangements with the bank is not necessary.
Certain taxes and fees can be paid online
or by phone (1-888-673-7694) using a Visa, American Express, MasterCard, or Discover credit card. A usage fee will be added to the total tax payment when paying by credit card.