If you are a New Jersey employer, Schedule NJ-W-3-UNC is only used to report withholding payments that were made on behalf of Unregistered Unincorporated Contractors with Form NJ-500 and/or Form NJ927/927W during the year. Attach schedule NJ-W-3-UNC to your NJ-W-3, Annual Reconciliation of Gross Income Tax Withheld. You should send both completed forms to: State of New Jersey - GIT, PO Box 333, Trenton, NJ 08646-0333.

If you are not a registered New Jersey employer, Schedule NJ-W-3-UNC is used to report all withholding payments made during the year with Form NJ-550, Monthly Return of Withholding from Unregistered Unincorporated Contractors. You should mail your Schedule NJ-W-3-UNC to: State of New Jersey - GIT, PO Box 629, Trenton, NJ 08646-0629.