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Novel Coronavirus

Have general questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 • Call (24/7): 1-800-962-1253
Text: NJCOVID to 898-211
Visit https://covid19.nj.gov/ or nj.gov/health for additional information

Division of Taxation

COVID-19 RELATED Information

Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.

Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

Taxation Branches

The Division of Taxation is comprised of seven branches that are responsible for the administration, enforcement, and collection of 42 individual and business tax types in New Jersey. Each branch has the same objectives: Be equitable; be trustworthy; encourage tax compliance.
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Audit Activity
This activity includes several branches that conduct audits. The purpose of a tax audit is to verify that a taxpayer has filed returns properly and paid the correct amount of tax. This activity also administers:
    The Voluntary Disclosure Program;
    Nexus Program; and
    Various State Credit Programs.
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Collection and Enforcement Branch
This branch is responsible for the collection of delinquent and deficient taxes from businesses and individuals. This branch also includes:
    Bankruptcy;
    Bulk Sales;
    Casual Sales;
    Clearance/License Verification;
    Field Investigations;
    Judgments; and
    Regional Information Centers.
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Counsel Services
This activity is comprised of four Branches that provide analysis and guidance to the Division and the public regarding tax laws. The four branches are:
    Regulatory Services;
    The Office of Legislative Analysis, Grants and Disclosure;
    Conference and Appeals; and
    The Office of Taxpayer Advocate.
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Office of Criminal Investigation (OCI)
This office conducts investigations concerning alleged violations of the State tax code as well as the attendant criminal code violations. It also enforces all statutes and regulations administered by the Division of Taxation.
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Property Administration Branch
This branch helps municipal and county officials administer local property tax laws. The branch consists of two sections:
    Policy & Planning; and
    Valuation & Mapping.
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Inheritance and Estate Tax Branch
This branch is responsible for administrating all phases of the New Jersey Inheritance and Estate Taxes. This branch:
    Develops tax forms and instructional materials;
    Processes and audits Inheritance and Estate Tax Returns;
    Issues assessment notices;
    Conducts seminars and conferences;
    Assists in Court proceedings; and
    Issues all required tax waivers.
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Taxpayer Services Activity
This activity provides information, assistance, and services to taxpayers so they can meet their New Jersey tax responsibilities. In addition, it hosts Small Business Workshops and Tax related events for civic and professional organizations. The activity consists of:
    The Education and Media Branch;
    Customer Service Center; and
    Taxpayer Accounting Branch.

Last Updated: Friday, 03/13/20