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