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. The State of New Jersey’s Division of Revenue and Enterprise Services (DORES), releases test cases to registered developers that must be sent to DORES for approval. Companies that are new to New Jersey must submit a completed Letter of Intent (LOI) to e-GovServices@treas.nj.gov. Once approved, you will be granted access to our schema via our secure portal. Testing is open all year, except when the IRS scheduled shutdown/Cutover begins (refer to the IRS Modernized e-File (MeF) status page for exact dates) Resident, part-year, non-resident, fiduciary and amended returns are accepted. For payments, direct debit is offered, and for refunds direct deposit is available.
The following Income Tax types can be filed through the Fed\State MeF e-File Program:
- Personal Income Tax (Current year plus prior two years)
- Personal Income Tax ( NJ1040X Only one amended return can be e-filed)
- Trust Return (Current year plus prior two years)
- Partnership Income Tax (Current Year plus prior year, as well as future year return)
- Corporate Income Tax (Current year plus prior two years)
For a detailed listing of accepted forms\schedules please visit: New Jersey MeF Applications.
The Division of Revenue and Enterprise Services currently processes and provides technical support for the following electronic forms: NJ-1065 (Partnership Return), CBT-1065 (CBT Partnership Return), CBT100/CBT100S (Corporation Business Tax), Annual Reports, 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 and Enterprise Services, 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 Corporation 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 of 2009, all businesses are required to file the NJ-927 or NJ-927W electronically.
The monthly NJ-500 payments may be filed electronically using EFT, by telephone, or on the DORES 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 to 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) also may 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 also may be completed online. Electronic filing is also available for additional tax returns through the Division of Taxation.