By E-mail

Before you send an e-mail, check the Frequently Asked Questions (updated 07/10/12) below to see if you can get the answer you need right away. The list includes questions on the personal income tax, homestead benefit, business registration, sales and use tax, and other topics.

Also check the Email Guidelines below and make sure you provide the information necessary for us to answer your question. If you are a Tax Practitioner click here.

Frequently Asked Questions

Personal Income Tax

• Have the New Jersey gross income tax rates changed this year?
  


• How do I check the status of my New Jersey income tax refund?
  


• How do I know if my New Jersey tax return was received?
  


• Can I use NJ WebFile?
  
  
• Was my New Jersey extension request granted?
  


• I received only one “State” copy of my W-2, and I have more than one state return to file. What should I do?
  


• I used one of the “paperless” filing methods. Must I now send you my W-2 form(s)?
  


• I filed my return using commercial software, and I have questions. Who can help?
  


• I lived in New Jersey for only part of the year. Which return do I file, resident or nonresident?

• Are Social Security benefits taxable for New Jersey gross income tax purposes?

• Are unemployment, disability payments, or family leave insurance taxable for New Jersey gross income tax purposes?

• Am I eligible to claim a property tax deduction or credit for tax year 2012?
  

• Is the Federal deduction for general sales taxes paid applicable for New Jersey income tax purposes?
  


• On the Federal return I am claiming a deduction for amounts paid for health insurance for my child who was age 26 at the end of 2012. Can I claim this deduction on my New Jersey income tax return?
  


• Are property tax relief benefits such as the homestead benefit or property tax reimbursement (Senior Freeze) taxable?

• How Do I Amend a New Jersey Personal Income Tax Return That I Already Filed
  


• I made a mistake when I filed my New Jersey return. How do I correct it?
  


• What are the mailing addresses for the gross income tax returns?
  


• Why did (didn’t) I receive a Form 1099 from New Jersey?
  


• How can I obtain New Jersey tax forms?
  


• How do I get a replacement for an old (stale-dated) check or a check that was lost, stolen, or destroyed?
  

• I live in New Jersey but work in Pennsylvania. My employer withheld Pennsylvania income tax from my wages. What do I do?

• Am I Required to Make Estimated Tax Payments to New Jersey

Homestead Benefit

• How do I know if I am eligible for the current year (2011) homestead benefit?

• My mailing address changed, how can I update this information?
  

• How will I know if I am getting a credit and how much it will be?
  

• My spouse and I are both under age 65 and each earned income of less than $75,000 in 2011, but when combined our income is more than $75,000. Do we qualify? We maintain the same principal residence.

• I own several houses in New Jersey. I live in one of the homes and the others are rental properties. Am I eligible for the homestead benefit on my principal residence and the rental properties too?

• I live in another state but I received a Homestead Benefit Application Packet for a vacation home that I own at the New Jersey shore. Am I eligible for a homestead benefit?

• I own a condo. How do I answer the question on my benefit application “Does the property have more than one unit”?

• My sister and I own a house together. How do we apply for the homestead benefit?
  
  
• My fiancé and I shared ownership of our home on October 1, 2011. We married prior to January 1, 2012. How should we apply for our 2011 homestead benefit?
  
  
• I received my homestead benefit application and it lists my name and the name of my former spouse. How should I apply for my 2011 homestead benefit?

• I married during 2011, but was the sole owner of my home on October 1, 2011. What income do I report on my homestead benefit application?

• I was married on October 1, 2011, and shared ownership of my home with my spouse. Now, I am separated/divorced. How will my 2011 homestead benefit be paid?
  

• I owned a home in New Jersey on October 1, 2011, but have since sold it and moved. How will I get my benefit?

• I live in a co-op and do not receive a property tax bill from my municipality. How will I get my benefit?

• Should I mail my Homestead Benefit Worksheet and/or confirmation number to the Division of Taxation?

• Can I check the status (amount) of my homestead benefit?

• I received a revised property tax bill (advice copy) showing that a homestead credit has been applied to my property tax bill. Since my property taxes are paid by my mortgage company, how will this affect the amount of my mortgage payments?

• I am delinquent in paying my property taxes. Will I receive a homestead benefit?
  

Business Registration

• How do I register for a New Jersey tax identification number? How do I register a business?
  


• I have a business in another state and am coming to New Jersey for a trade/craft show. Do I have to register?
  


• How do I add (end) a specific tax eligibility once my business is registered?
  


• How can a business change its address?

• I need my PIN to file my business tax return. How can I get my PIN?
  

Sales and Use Tax

• Why can’t I submit Form ST-51 showing $0.00 due?
  


• When I try to file online and make my quarterly sales tax payment by e-check, the system will not let me enter today’s date as the settlement date. Today is the due date. What should I do so that my payment is not late?
  


• What is the New Jersey sales tax rate?
  


• Are shipping and handling subject to sales tax?

• I need my PIN to file my business tax return. How can I get my PIN?

Other

• Why can't I submit ACH Credit payments when I submit the tax return on your Web site?
  


• I recently switched banks. How do I update my bank account information for making ACH debit payments?

• How Do I Request A Deferred (Installment) Payment Plan

• I need my PIN to file my business tax return. How can I get my PIN?

Email Guidelines

Many of the emails we receive do not contain enough information for us to provide a response without requesting additional information from you. In addition, many e-mails are requests for information that is already available on our web site or can be ordered on-line. Please take a few minutes to read the following simple guidelines that will allow us to serve you better and help you find what you're looking for.

• Statements of Account / Billing Notices
  


• Other Account Inquiries
  


• General Tax Inquiries
  


• Obtaining Forms and Publications
  


• You Need to Contact Us About Your Homestead Benefit (Rebate)

Please note, if you are writing in response to a Statement of Account or a Billing Notice that you received, please be sure to send your e-mail to the address specified in the notice. This will ensure that your correspondence is being sent to the appropriate area of the Division.

By Phone
If you wish to contact the Division by phone, see Important Phone Numbers.


In Person
The New Jersey Division of Taxation also maintains offices throughout the State where you can receive assistance in person on both individual and business tax matters. The normal hours of operation are 8:30 a.m. to 4:30 p.m., Monday through Friday. Offices are closed on weekends and holidays. Our Regional Offices page will assist you in locating the most convenient office to visit.


In Writing
You may also reach the Division via US mail.

If you are writing in response to a Statement of Account or a Billing Notice that you received, please be sure to send your written correspondence to the address specified in the notice. This will ensure that your correspondence is being sent to the appropriate area of the Division.

If you are writing concerning a Bankruptcy, mail your correspondence to:

N.J. Division of Taxation
Bankruptcy Section
P.O. Box 245
Trenton, N.J. 08695-0245

If you are writing concerning a Docketed Judgment, mail your correspondence to:

N.J. Division of Taxation
Judgment Section - A
P O Box 245
Trenton, NJ 08695-0245

The Judgment Section's direct email address is Taxation.Judgments@treas.state.nj.us

If you are writing concerning a refund, Statement of Account or Billing Notice involving Gross Income Tax (individual and employer) but you do not have the Notice with its specific address, mail your correspondence to:

N.J. Division of Taxation
P.O. Box 046
Trenton, N.J. 08646-0046

If you are writing concerning a Statement of Account or Billing Notice involving Sales & Use Tax but you do not have the Notice with its specific address, mail your correspondence to:

N.J. Division of Taxation
P.O. Box 999
Trenton, N.J. 08646-0999

You can view the mailing addresses for the various New Jersey Income Tax returns Here

If you have a general question, you can contact the Division by E-mail