The New Jersey Tax Amnesty Program will begin on November 15, 2018 and end on January 15, 2019. Tax amnesty is only available for State tax liabilities for tax returns due on or after February 1, 2009, and before September 1, 2017.
No Penalty and Reduced Interest
The program offers a waiver of most penalties, Referral Cost Recovery Fees, or cost of collection fees and one-half of the balance of the interest that remains due as of November 1, 2018. Civil fraud penalties and criminal penalties will not be waived.
In order to receive tax amnesty, a taxpayer must pay the outstanding tax due and remaining one-half of the related interest by the end of the amnesty period. In addition, the taxpayer must file all delinquent returns. Payments made through amnesty are not eligible for refund or credit. Taxpayers participating in amnesty will no longer have the right to appeal the amount paid.
Most taxpayers with an outstanding New Jersey tax liability for any tax return due on or after February 1, 2009, and before September 1, 2017, are eligible for tax amnesty.
Post Amnesty Penalty
If a taxpayer is eligible for, but chooses not to take advantage of tax amnesty, an additional 5% penalty, which the Division cannot waive or abate, will be imposed on any eligible amount not resolved during the amnesty period.
Filing for Tax Amnesty
Visit the New Jersey Tax Amnesty website to view your outstanding liability (Amnesty ID and PIN required). To obtain tax amnesty, you must:
If your tax returns cannot be filed electronically, you can still make full payment and acknowledge the payment/waiver statement online. Mail paper tax returns to:
New Jersey Division of Taxation
3 John Fitch Way
PO Box 286
Trenton, NJ 08695-0286.
All filings delivered by mail must be postmarked by midnight on January 15, 2019, or delivered to the Division of Taxation by the close of business on January 15, 2019.
For additional information about the Tax Amnesty Program, including regulations related to implementation of the program, visit the New Jersey Tax Amnesty website or call the Tax Amnesty Hotline 1-800-781-8407.