Employers must file a Gross Income Tax Reconciliation of Tax Withheld (Form NJ-W-3
) each year to report the total monthly tax remitted, wages paid and withholdings. Registered employers must file Form NJ-W-3
even if no wages were paid and no tax was withheld during the year. The due date for filing the reconciliation is on or before the last day in February following the close of the calendar year. Should your business close during the year, Form NJ-W-3
must be filed within 30 days after the last month the business was open or wages were paid.
The State's copy of each employee's Federal Wage and Tax Statement (W-2) must be enclosed with the NJ-W-3
. You must also enclose a totaled listing, such as an adding machine tape, of income tax withheld as shown on the W-2's.
The NJ-EFW2 booklet
contains specifications for reporting New Jersey wage and tax information.