Gross Income Tax Audit Branch
This Branch conducts audits of New Jersey Individual Income Tax returns filed by:
- Nonresident individuals;
- Estates and trusts.
We develop the Audit selection criteria by using internal information and information from:
- The Internal Revenue Service;
- Other States;
- Other New Jersey State Agencies; and
- Public sources.
We identify and pursue taxpayers who fail to file tax returns. This includes:
- S Corporation Shareholders;
- Members of LLCs;
- Beneficiaries of estates and trusts;
- Self-employed individuals;
- Professional athletes; and
- Delinquent business entities such as partnerships, LLCs and employers that withhold New Jersey Gross Income Tax.