In New Jersey, businesses are required to register with the State of New Jersey at least 15 business days before starting business. Timely registration ensures that you will receive all the tax returns you need to meet your filing responsibilities. Failure to receive any of the required forms does not relieve you of the obligation for filing and paying on time.

If your payment due date is near or has passed, and you have not received the Employer Wage Reporting Forms (Forms NJ-500, NJ-927, or NJ-927-W; and Form WR-30), returns may be filed informally until your forms arrive or you can file online.

To file an informal paper return, use your business letterhead stationery or a sheet of paper and print the following information:

• Business name;
• Business address;
• New Jersey tax identification number;
• Type of return being submitted;
• Period covered by the return; and
• Amount of tax being remitted (For information on withholding New Jersey gross income tax refer to publication NJ-WT and NJ-WT Supplemental.

When preparing an informal filing of a quarterly return (Form NJ-927 or NJ-927-W), you must also include:

• Amount of gross wages, excess wages, and taxable wages paid*;
• Amount of unemployment insurance/health care subsidy fund/workforce development partnership fund contributions and disability insurance contributions being remitted*;
• A listing of the gross income tax withholding liability for each month of the quarter or, in the case of Form NJ-927-W, for each pay period; and
• Amount of payments made or credits applied during the quarter.

*To determine these amounts visit the Division of Employer Accounts.

Information on preparing an informal filing of quarterly Form WR-30 is available on the Division of Revenue's Web site.

If a payment is required, be sure to write the New Jersey tax identification number, the tax return (e.g., Form NJ-927), and the tax period on the check to ensure that the payment is properly credited.

Form NJ-500
Send informal monthly remittances to:

• Gross Income Tax
  PO Box 248
  Trenton NJ 08646-0248

Form NJ-927
Send informal quarterly reports to:

• Gross Income Tax
  PO Box 632
  Trenton NJ 08646-0632

Form NJ-927-W
Send informal quarterly reports to:

• Gross Income Tax
  PO Box 633
  Trenton NJ 08646-0633