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Division of Taxation

Tax Year 2019 Information

COVID-19 Fiscal Mitigation Act Extends Due Dates, Payment of Interest, and Tax Assessments

On April 14, 2020 Governor Murphy signed into law the "COVID-19 Fiscal Mitigation Act" (P.L. 2020, c.19) that automatically extends the due date to July 15, 2020, for certain tax filings and payments originally due on April 15, 2020. In addition, the Act impacts the payment of interest on refunds for all taxes and the timeframe for the Division to make assessments of all taxes.

Extension of Time to File and Pay

Individual Gross Income Tax and Calendar Year Partnership filers now have until July 15 to file and pay these taxes, including estimated tax payments due on April 15. Penalties and interest will not be imposed on the balance of tax due between the original due date and the extended due date for returns and/or payments submitted by July 15, 2020.

On October 15, 2020, Governor Murphy signed Executive Order 189 extending the due date for 2019 calendar year Corporation Business Tax returns until November 16, 2020.

Extended Property Tax Payment

Per Executive Order No. 130 signed by Governor Murphy, municipal governments are permitted to extend the grace period for property tax payments due May 1st until June 1st.

All other returns and payments are due on their original due date (including 2nd quarter estimated tax payments for calendar year filers).

Additional information by topic is located below. To view the information click on the appropriate topic title. We will continue to update this page as additional tax guidance develops.

Trust Fund Taxes

All collected trust fund monies must be reported and remitted in full in accordance with your filing frequency. There has been no extension of filing or payment dates related to trust fund taxes.

Return Due Dates

2019 Return Due Dates

Governor Murphy signed legislation to extend tax due dates in order to give taxpayers more time to meet their tax obligations during this difficult time. To complement these actions, from April 15, 2020 to July 15, 2020, the Division will adjust many of its tax compliance programs and processes to help individuals and businesses.

Access our Due Dates page for a list of returns and updated due dates.

Tax Guidance

As our Federal and State governments continue to react to the COVID-19 pandemic in real-time with a primary focus on limiting travel, large gatherings and the movement of our citizens, many businesses are executing contingency plans which require their employees to work remotely where possible. The reassignment of work locations and/or the displacement of workers due to health safety precautions raises many employer and employee concerns.

Access our Telecommuter COVID-19 Employer and Employee FAQ for guidance.

Last Updated: Wednesday, 03/31/21