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NJ Income Tax - Withholdings & Payments


When completing your New Jersey income tax return, list the income tax payments that have already been credited to your account for the year. These credits include New Jersey income tax withheld from wages or other payments; New Jersey estimated tax payments made during the year; credit from last year's tax return; and payment made to qualify for an extension of time to file your New Jersey income tax return. When completing a nonresident return, also be sure to include any estimated tax payments made in connection with the sale or transfer of real property in New Jersey as well as any income tax payments made on your behalf by a partnership or an S corporation. Residents should not include on Form NJ-1040 payments made on their behalf by partnership(s). Such payments will be disallowed.

When completing your return, enter the total amount of New Jersey income tax that was withheld from wages, pension, or other payments, as shown on the W-2, W-2G, or 1099 statements you received. The "State" box on the W-2 or other statement must indicate that the tax withheld was New Jersey income tax. Make sure that your social security number is correctly listed. If the social security number is missing or incorrect, you must obtain a corrected statement from your employer or payer to ensure that the payment is properly credited.

Do not list as "tax withheld" amounts your employer deducted from your wages as New Jersey unemployment insurance/workforce development partnership fund/supplemental workforce fund, disability insurance contributions, or family leave insurance contributions.

Also, enter on your return the total amount of any estimated payments you made for the tax year. If you made estimated payments under a different name because of marriage, divorce/dissolution, or other circumstances, enclose a statement showing the name and social security numbers under which the payments were made. If your spouse/civil union partner died during the year and estimated payments were made under both the deceased spouse's/civil union partner's social security number and your social security number, enclose a statement showing the names and social security numbers under which the payments were made.

If you directed that all or part of your overpayment from last year's tax return be credited to your tax liability for this year, include this credit on the same line as the estimated tax payments you made for the year. If you received a refund check from last year's tax return, do not include the amount of that refund.

You can verify the amounts of your New Jersey estimated tax payments and credits for the current and/or previous tax year.

If you made a payment to qualify for an extension of time to file your New Jersey income tax return, also include that amount on the same line as your estimated tax payments and credit from last year's return.

More information is available on claiming credit for excess unemployment insurance, disability insurance, or family leave insurance contributions.


Last Updated: Wednesday, 08/20/14



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