Division of TaxationEstimated 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.