to top

Division of Taxation

Withholdings and Payments

When completing your New Jersey tax return, you will list any Income Tax payments that have already been credited to your account for the year. This includes:

  • New Jersey Income Tax withholdings, as shown on your W-2s or 1099s; and
  • Any estimated tax payments made for 2023; and
  • Any credit from your 2022 tax return, if applicable; and
  • The amount paid with your application for an extension.

Total New Jersey Income Tax Withheld
Enter any New Jersey Income Tax that was withheld from your wages, pension, or other payments, on the "Total New Jersey Income Tax Withheld" line of your tax return. These amounts will be shown on the W-2, W-2G, and/or 1099 statements you received. The 'State' box on the W-2 or other statement must indicate that the tax withheld was for New Jersey. These statements must include your Social Security number. If your Social Security number is missing or incorrect, you must get a corrected statement from your employer or payer.

The Garden State Film and Digital Media Jobs Act requires New Jersey Income Tax to be withheld on payments to independent contractors and loan-out companies for services performed in New Jersey. The production company will submit the amount of withholdings to the Division to reconcile the New Jersey Income Tax withholdings that are attributable to the individual employees. Individual employees will include this amount with their New Jersey withholdings.

Do not list any amounts your employer deducted for New Jersey unemployment insurance/workforce development partnership fund/supplemental workforce fund contributions, disability insurance contributions, or family leave insurance contributions. More information is available on claiming credit for excess unemployment insurance, disability insurance, or family leave insurance contributions.

Estimated Payments. If you made any estimated payments for the tax year, you will include those amounts on the "New Jersey Estimated Payments/Credit from 2022 Tax Return" line of your tax return. If you changed your name (marriage, divorce, etc.), and you made estimated tax payments using your former name, provide a statement explaining all the payments you made and the name and Social Security number under which you made payments. If your spouse/civil union partner died during the year and estimated payments were made under both your Social Security numbers, provide a statement listing the Social Security numbers and the amounts submitted under each.

Nonresidents. If you are filing a nonresident return, you can include on this line any estimated tax payments made for the sale or transfer of real property that were reported on Form GIT/REP-1, Nonresident Seller's Tax Declaration. In addition, if you have a Form NJ-1040-SC from an S corporation that shows payments made on your behalf, include that amount on this line.

Note: Tax paid on your behalf by a partnership, shown on Schedule NJK-1, Form NJ-1065 or Schedule NJK-1, Form NJ-1041, is not reported on this line. Instead, report these amounts in Part III of Schedule NJ-BUS-1 and Line 52 of the NJ-1040NR. These payments cannot be claimed by New Jersey residents as credits on Form NJ-1040 and will be disallowed.

Credit Forward from Last Year's Tax Return. If you carried forward all or part of your overpayment from last year's tax return, include this credit on the 'New Jersey Estimated Payments/Credit from 2022 Tax Return' line of your tax return. If you received a refund check from last year's tax return, do not include the amount of that refund.

Extension Payments. If you made a payment when you filed your application for an extension, also include that amount on the "New Jersey Estimated Payments/Credit from 2022 Tax Return" line of your tax return.

Last Updated: Tuesday, 12/05/23