New Jersey

Form
Filing Requirements
Corrections
1098
1099-Q
5498-ESA
Direct filing of all forms reporting $1,000 or more in payments, or forms that have state withholding.
Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required.
1099-B
1099-DIV
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-R5498
File forms through IRS Combined Federal/State Filing Program when reporting $1,000 or more, regardless of state withholding. Direct filing required of forms that have state withholding but report less than $1,000 in payments.
Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required.
Filing due dates
  • February 15 (1099s)
  • Last day of February (Reconciliation forms)
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
File New Jersey reconciliation Form NJ-W-3 electronically with the filing submissions.
Send filings to


State of New Jersey
Division of Taxation
Revenue Processing Center
Gross Income Tax
P.O. Box 248
Trenton, NJ 08646-0248

Terminated businesses send filings to


State of New Jersey-Division of Taxation
Revenue Processing Center
Gross Income Tax
P.O. Box 333
Trenton, NJ 08646-0333