ELECTRONIC RETURN ORIGINATOR PAGEElectronic filing methods are continuing to expand and are available for the filing of both individual and business returns and payments. The information provided here relates to the filing of returns and information documents in an electronic format.
E-File Program is one of two electronic filing programs available in New Jersey. The other program, which is administered by the Division of Taxation, is NJWEBFile.
Testing is required for the E-File program. Registered developers are notified when to begin sending test data. Generally the tests are based on the Federal test scenarios and approximately 10 tests are used. Companies that are new to New Jersey can arrange for between season testing during the summer months, by obtaining prior authorization from both the Division of Revenue and the IRS Andover Service Center. Resident, part-year resident and non-resident returns are accepted. Direct deposit is offered for refunds and direct debit is offered for payments due.
The NJ-1040 developer's package including file specifications, record layouts, test packages, and all other program documentation are e-mailed annually to registered New Jersey developers. Updates are posted on the Web.
The following Income Tax types can be filed through the Fed\State MeF e-File Program:
- Personal Income Tax (Current year plus prior 2 years)
- Personal Income Tax ( NJ1040X Only one amended return can be e-filed)
- Trust Return (Current year plus prior 2 years)
- Partnership Income Tax (Current Year plus prior year, as well as future year return)
- Corporate Income Tax (Current year plus prior 2 years)
For a detailed listing of accepted forms\schedules please visit: New Jersey MeF Applications.
The Division of Revenue currently processes and provides technical support for the following electronic forms: NJ-1065 (Partnership Return), CBT100/CBT100S (Corporate Business Tax) WR-30 (Employer Report of Wages Paid), W-2/W-3 and the NJ-927 and NJ-927W (Employer's Quarterly Report).
To request the specifications for filing these documents electronically, you may contact the Division by e-mail, by calling (609) 292-9292 option #6 or by writing: NJ Division of Revenue, E-File Program, PO Box 191, Trenton, NJ 08646-0191.
All partnership returns with 10 or more partners must be filed and paid electronically. In addition, partnerships that are subject to tax payments are required to make estimated installment payments electronically. An annual listing of approved developers is published and updated throughout the tax season. Updates to the developer's handbook are posted on the Web.
As part of the IRS MeF program, the New Jersey’s Corporate Business tax return can now be electronically filed. As the, Division of Revenue and Enterprise Services continues to improve its e-file initiatives, we look forward to your participation in this program.
filing of the WR-30 report may be done either online or by using the Axway system. Authorization with test file approval is required for the SFTP transmission. The layout, formats, and registration information for this option are available online or by contacting AxWay.Admin@treas.nj.gov. Filing by magnetic tape, cartridge, diskette, and CD are no longer accepted.
This form, which combines the reporting and payment of quarterly New Jersey income tax and unemployment/disability, may be filed online.
Beginning the first quarter 2009 all businesses are required to file the NJ-927 or NJ-927W electronically.
NJ-500 payments may be filed electronically using EFT, by telephone,
or NJDOR website.
are made and become available, we will post notices on our What's
The NJW2 and NJW3 can be electronically filed through the Axway system, or mailed into the Division of Taxation. If you have any questions or wish to test for W2 or W3, please contact AxWay.Admin@treas.nj.gov.
Specifications to file Form W-3 and to report W-2 information are available as follows:
Payments for all business taxes may now be made through the Electronic Funds Transfer (EFT) program. Businesses with a liability of $10,000 or more in any one tax must make EFT payments. EFT debit payments (e-checks) may also be made online. Additional information is provided on the EFT overview page.
Registration filings for business entities as well as for tax eligibility and employer filings may also be completed online. Electronic filing is also available for additional tax returns through the Division of Taxation.