There are special rules for extensions that apply to certain members of the Armed Forces of the United States and civilians providing support to the Armed Forces.
Active Duty Extension
A person on active duty with the Armed Forces of the United States who cannot file on time because of distance, injury or hospitalization as a result of this service, will receive a six-month extension by enclosing an explanation when filing the return.
Combat Zone Extension
New Jersey extends the deadline for filing tax returns, paying taxes, filing for refunds, and taking other actions related to State Income Tax for individuals serving in the U.S. Armed Forces and civilians providing support to the Armed Forces in a "combat zone" or a "qualified hazardous duty area." The deadline is extended for 180 days after the individual leaves the combat zone, or 180 days from the last day of any continuous qualified hospitalization for an injury sustained in the combat zone.
Note: For those serving in a combat zone, there are special provisions in the event of a death related to duty, for prisoners of war, or those who are declared missing in action.
Service members who do not meet the qualifications for either of the military extensions described above can still apply for a six-month extension of time to file. However, the extension will not apply to any tax owed. For an extension to be granted, at least 80% of the tax liability on the NJ-1040 (Line 42) or NJ-1040NR (Line 40) must be paid by April 15th. See How and When to Apply for an Extension for more information.