The Division of Taxation has granted an extension for all Phase 1 tax filings and payments originally due April 20, 2026, following reports of portal filing issues on the original due date. As a result, all filers have until 11:59 p.m. on Friday, April 24, 2026, to file and pay without incurring late charges.
Payroll Tax Filing Information
When you are required to withhold New Jersey Income Tax, you are acting as a trustee on New Jersey's behalf. If you do not withhold and pay Income Tax as required:
You are limiting your employees/payees' ability to meet their tax responsibility; and
You can also be held personally liable for any amounts you should have withheld.