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Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Contact the Office of the Taxpayer Advocate (OTA)

You must provide all information necessary to process your inquiry. The Office reserves the right to deny a request for assistance for failure to meet the case acceptance reasons below.

If your inquiry does not meet the case acceptance guidelines, we cannot assist and you will not receive a reply to your email. You should contact the Division through regular channels.

120-Day or More Delay

You have experienced a delay of more than 120 days to resolve a tax account problem or in receiving a response to an inquiry to the Division. In general, a refund inquiry will not meet the case acceptance guidelines. Refund inquiries should be directed to the Division's Customer Service Center. In addition, inquiries involving New Jersey Earned Income Tax Credit (NJ EITC) should refer to the address shown on the notice that was mailed to you or you can contact the Division's Customer Service Center for assistance.

Unwarranted Actions

You believe that you did not receive adequate notification of the Division's actions, or that the Division's actions are unwarranted or illegal.

Documented Hardship

You are facing a hardship as a result of the Division's action or inaction. Personal or economic inconvenience is not sufficient to trigger assistance from the OTA. Documented hardship means that you are facing a threat of immediate adverse action, or are experiencing or are about to experience economic harm resulting from the way in which the tax laws, regulations, or policies are being administered by the Division of Taxation. You must be able to demonstrate the hardship with documentation and case acceptance is determined on a case-by-case basis.

Law, Regulation, or Policy Issue

You believe the tax laws, regulations, or policies are being administered unfairly or have impaired (or will impair) your rights.

Unsatisfactory Procedure/Systemic Issue

You believe a Division system or procedure has failed to operate or resolve your problem as intended.

Exhausted All Other Administrative Remedies

You have been unable to resolve a State tax issue through normal channels. You must have exhausted all administrative remedies provided by the Division before contacting the OTA.

Taxpayer Information

Tax Practitioner Information, If Applicable

If you are contacting the Division of Taxation on behalf of a client and the inquiry is account-specific, please provide the taxpayer's tax identification number, name and postal address in the fields below. This is a secure page and if your inquiry concerns a taxpayer account, providing the complete tax identification number is necessary to access the account.

NOTICE: The Division has a statutory obligation to protect the confidentiality of taxpayer information. Division personnel can only access clients' accounts after a practitioner faxes in a completed New Jersey Division of Taxation Appointment of Taxpayer Representative, Form M-5008-R, that has been signed by the taxpayer/client; the fax number will be provided in an e-mail that will automatically be sent to practitioners when their inquiry is received by the Division. The Division of Taxation does not accept power-of-attorney forms. Forms M-5008-R faxed in to this number are not valid for any other matters being handled by any other area of the Division. Likewise, Forms M-5008-R filed with other areas of the Division do not apply to inquiries submitted using this form. Form M-5008-R is available by clicking below:

I understand that if my inquiry does not meet the case acceptance guidelines, it will not be accepted by the Office of the Taxpayer Advocate.

Please write your message. Include any other information necessary to evaluate your request.


Last Updated: Thursday, 05/09/24