Official Site of The State of New Jersey

Bankruptcy

The Bankruptcy Unit encourages the voluntary tax compliance of bankrupt individuals and businesses by using the means of collection offered by federal and state insolvency laws. When a taxpayer files bankruptcy, the U.S. Bankruptcy Code forbids the Division from using its normal avenues of collection and compliance. Instead, the Bankruptcy Unit files “proofs of claim” in the applicable court jurisdiction for any outstanding pre-petition New Jersey tax liability you may owe (if we are notified timely).

If you have filed or are considering filing a bankruptcy petition, make sure your attorney uses the address below to list your New Jersey tax debt on your bankruptcy schedules and to properly notify us of your bankruptcy.

Included Are:

• Chapter 7 – Liquidation; 
• Chapter 9 – Adjustment of Debts of a Municipality; 
• Chapter 11 – Reorganization; 
• Chapter 12 – Family Farmer/Fisherman; 
• Chapter 13 – Individuals (Wage Earner’s Plan); 
• Chapter 15 – Ancillary and Other Cross-Border Cases; 
• Receiverships; 
• Assignments for the Benefit of Creditors. 

Send Notification To:
State of New Jersey
Division of Taxation
Bankruptcy Unit
3 John Fitch Way, 5th Floor
PO Box 245
Trenton, NJ 08695-0245

Contact our Bankruptcy Unit at Taxation.Bankruptcy@treas.nj.gov.