Returns With Payments Due

Returns With Refunds (or No Tax Due)

Tenant Homestead Rebate Applications ONLY (Without NJ-1040 Tax Returns)

Express Delivery

Returns With Payments Due
Mail NJ-1040 returns indicating tax due together with payment voucher and check or money order if you are not paying by e-check or credit card to the following address:

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 111
  Trenton, New Jersey 08645-0111

If you filed your return using NJ WebFile or approved vendor software and have a balance due, mail your check or money order and payment voucher, Form NJ-1040V, to the following address (unless you are paying by e-check or credit card):

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 111
  Trenton, New Jersey 08645-0111

Mail NJ-1040NR returns indicating tax due together with payment voucher and check or money order if you are not paying by e-check or credit card to the following address:

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 244
  Trenton, New Jersey 08646-0244

Returns With Refunds (or No Tax Due)
Mail NJ-1040 returns requesting a refund (or with no tax due) with or without tenant rebate applications to the following address:

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 555
  Trenton, New Jersey 08647-0555

Mail NJ-1040NR returns requesting a refund (or with no tax due) to the following address:

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 244
  Trenton, New Jersey 08646-0244

Tenant Homestead Rebate Applications ONLY
Mail Form TR-1040 Tenant Homestead Rebate Applications without NJ-1040 income tax returns to the following address:

• State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 197
  Trenton, New Jersey 08646-0197

Express Delivery

• Mill Hill Processing Center
  160 South Broad St.
  Trenton, New Jersey 08625