• Eighty percent of your actual New Jersey tax liability has been paid in the form of withholdings, estimated payments, or other payments by the original due date of the return. For calendar year taxpayers this is April 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
• Your final New Jersey return is filed by the extended due date together with any balance of tax due.
• A copy of your Federal application or approved extension is enclosed with your final New Jersey return. (If the federal extension application was filed by phone or online, your confirmation number is entered in the space provided at the top of the form.)

If you are not applying for a Federal extension, you can still obtain an extension to file your New Jersey gross income tax return by doing the following:

• File Form NJ-630 by the original due date of the return.
• Pay at least 80% of your actual tax liability by the original due date or the extension will be denied.
• File the final return by the extended due date together with any balance of tax due.

You must also file Form NJ-630 if you are required to make a payment to satisfy the 80% requirement.

Civil Union Couples. Civil union partners filing a joint return must either provide copies of the Federal extension application (or confirmation number) for both partners, or they must file Form NJ-630.

Remember, extensions of time are granted only to file your tax return; there are no extensions of time to pay the tax due.

If you fail to satisfy any of these requirements, the extension request will be denied (but only after your return is actually filed). Denial of the extension will result in the imposition of penalty and interest charges from the original due date of the return.

More information is available about where to mail your return and penalties, interest, and collection fees.