When Are NJ State Taxes Due? Key Deadlines to Know

Understanding New Jersey state tax deadlines is important for ensuring compliance and avoiding potential penalties. Familiarity with these due dates helps individuals manage their financial obligations effectively throughout the year.

Annual Gross Income Tax Filing Deadlines

The standard annual due date for filing New Jersey Gross Income Tax (NJ-GIT) returns for individual taxpayers generally aligns with the federal income tax deadline. This date is typically April 15th for calendar year filers. Taxpayers commonly use Form NJ-1040 for residents and Form NJ-1040NR for non-residents and part-year residents to fulfill this requirement.

When April 15th falls on a weekend or a legal holiday, the filing deadline automatically shifts to the next business day. For example, if April 15th is a Saturday, the deadline would move to the following Monday, assuming it is not a holiday. This rule applies consistently across various tax due dates in New Jersey.

Quarterly Estimated Tax Payment Deadlines

Individuals who anticipate owing at least $400 in New Jersey income tax after accounting for any withholdings or credits are required to make quarterly estimated tax payments. This applies to income not subject to standard withholding, such as earnings from self-employment, interest, dividends, or rental properties. Making these payments throughout the year helps taxpayers avoid a large tax bill and potential penalties.

The four quarterly due dates for New Jersey estimated tax payments are April 15th, June 15th, September 15th, and January 15th of the following year. Taxpayers can utilize Form NJ-1040-ES vouchers to remit these payments.

Tax Extension Deadlines

New Jersey offers an extension for filing individual income tax returns, extending the deadline to October 15th for calendar year filers. An extension to file does not grant an extension to pay any taxes owed. Any estimated tax liability must still be paid by the original April 15th due date to avoid interest and penalties.

Taxpayers can obtain a New Jersey tax extension automatically if they have filed for a federal extension using IRS Form 4868. If a federal extension is not filed, taxpayers must request a state-specific extension by filing Form NJ-630 by the original April 15th deadline. To be eligible for an extension and avoid penalties, at least 80% of the total tax liability must be paid by the original due date through withholdings, estimated payments, or a payment submitted with the extension application.