New Jersey State Income Tax
General administration:
Department of the Treasury
Division of Taxation
50 Barrack Street,CN 240
Trenton, NJ 08646
609-292-6400
Register federal employer identification number for state withholding by filing Form REG-1 (Application for Registration):
Department of the Treasury
Division of Taxation
50 Barrack Street CN 252
Trenton, NJ 08646-0252
Electronic funds transfer required if prior year withholding liability in excess of $20,000.
Deposit and report semi monthly withholding by filing Form NJ-500-S, Semimonthly Return of Gross Income Tax Withheld, by last day of month and 15th day of following month.
Deposit and report monthly (by 15th day of following month), quarterly (by 15th day of month following end of quarter), or semi annual (by 15th day of month following end of reporting period) withholdings by filing Form NJ-500 (Return of Gross Income Tax Withheld) and Form NJ-500-M (Return of Gross Income Tax Withheld from Salaries and Wages, Pension and Annuity Income and Gambling Winnings):
State of New Jersey
Income Tax
Division of Taxation
CN 248
Trenton, NJ 08646-0248
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) and to state on Form NJ-W-3 (Gross Income Tax - Reconciliation of Tax Withheld) by February 15:
State of New Jersey
Division of Taxation
Gross Income Tax
CN 333
Trenton, NJ 08646-0333
Report annual non-employee compensation in excess of $1,000 with state income tax withheld by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by February 28:
Department of the Treasury
Division of Taxation
CN 259
Trenton, NJ 08646-0259
