Estimated tax is the amount of Income Tax you estimate you will owe for 2025 after subtracting withholdings and other credits. Use the Estimated Tax Worksheet in the NJ-1040-ES instructions to estimate your income and tax.
You must make estimated tax payments to New Jersey either online or using Form NJ-1040-ES.
For more information, see Estimated Payments and Tax Topic Bulletin GIT-8 , Estimating Income Taxes.
You are NOT required to make estimated tax payments to New Jersey.