NJ Income Tax – How and When to Apply for an Extension

You can apply for a 6-month extension of time to file your return (5½-months for filing Form NJ-1041).The extension does not apply to any tax owed.

There is no extension of time to pay tax due. We will notify you only if we deny your extension request, but not until after you actually file your return. Penalties and interest are imposed whenever tax is paid after the original due date.

How to File

Federal Extension Filed
If you apply for a federal extension, you do not need to file a New Jersey extension application (Form NJ-630) as long as you meet the following conditions:

• At least 80% of your actual New Jersey tax liability shown on your return (Form NJ-1040, Line 43; Form NJ-1040NR, Line 40; Form NJ-1041, Line 28) has been paid through withholdings, estimated payments, or other payments by the original due date of the return;
• Your New Jersey return is filed by the extended due date together with any balance of tax due;
• A copy of your federal extension application (or confirmation number) is provided when you file your New Jersey return.

If you meet the conditions above, New Jersey will accept your federal application for extension. However, you must file a separate New Jersey extension, Form NJ-630, if you are required to make a payment to satisfy the 80% requirement.

Civil union partners filing a joint return must either provide copies of the federal extension application (or confirmation number) for both partners, or they must file Form NJ-630.

No Federal Extension Filed
If you are not applying for a federal extension, you can still apply for an extension to file your New Jersey Income Tax return by doing the following:

• File Form NJ-630 by the original due date of the return;
• Pay at least 80% of your actual tax liability by the original due date or the extension will be denied;
• File your New Jersey return and pay any outstanding balance by the extended due date.

When to File

Electronic
You can file an extension request online until 11:59 p.m. on April 15, 2019.

Paper
Print and mail Form NJ-630, on or before April 15, 2019. The envelope must be postmarked by April 15, 2019.