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New Jersey 1099 Filing Requirements
Meet your New Jersey 1099 filing requirements efficiently with TaxBandits!
Simplify Your New Jersey 1099 Filing with TaxBandits
- Complete New Jersey tax filing compliance
- Free retransmission of rejected returns
- No cost corrections for New Jersey 1099 forms
E-file at just $0.95/form
1099 Forms Required by New Jersey State
New Jersey requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
New Jersey Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, & OID
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If New Jersey Tax Was Withheld | More than $0 | CF/SF program | Form NJ-W-3M | February 17, 2026 |
| If NO New Jersey Tax Was Withheld | Equal or more than $1000 | CF/SF program | Not Required | February 17, 2026 |
| Less than $1000 | No Filing Required | |||
New Jersey Filing Requirements for W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If New Jersey Tax Was Withheld | More than $0 | Direct Filing | Form NJ-W-3M | February 17, 2026 |
| If NO New Jersey Tax Was Withheld | Equal or more than $1000 | Direct Filing | Not Required | February 17, 2026 |
| Less than $1000 | No Filing Required | |||
Ready to file the 1099 Form with the New Jersey State?
Information Required to File 1099 Forms with New Jersey
Discover the key information needed to file Form 1099 with the State of New Jersey.
1. State/Payer’s state number
The payer’s state identification number refers to the New Jersey Employer Registration Number.
New Jersey State ID Format:
- 9 digits and a slash or / followed by 3 digits (For example: 99999999/999)
- 3 digits and a hyphen followed by 3 digits and a hyphen followed by 3 digits and a slash or / followed by 3 digits (For example: 999-999-999/999)
2. State income
The total amount of taxable income that is subject to the New Jersey state
income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the New Jersey Employer Registration Number.
New Jersey State ID Format:
- 9 digits and a slash or / followed by 3 digits (For example: 99999999/999)
- 3 digits and a hyphen followed by 3 digits and a hyphen followed by 3 digits and a slash or / followed by 3 digits (For example: 999-999-999/999)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the New Jersey Employer Registration Number.
New Jersey State ID Format:
- 9 digits and a slash or / followed by 3 digits (For example: 99999999/999)
- 3 digits and a hyphen followed by 3 digits and a hyphen followed by 3 digits and a slash or / followed by 3 digits (For example: 999-999-999/999)
2. State winnings
Report the total winnings subject to New Jersey state tax.
3. State income tax withheld
Enter the amount of New Jersey state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
State of New Jersey - Gross Income Tax Reconciliation of Tax Withheld
Form NJ-W-3M
Form NJ-W-3M is a Gross Income Tax Reconciliation used to report the annual filing requirements for employers or entities that withhold New Jersey Gross Income Tax from employee or recipient payments.
The following information is needed to complete Form NJ-W-3M:
- Total gross wages, pension and annuity income, and gambling winnings.
- Copy of Gross Income Tax Withheld From Unregistered Unincorporated Contractors.
- Preparer/Firm Identification Number
TaxBandits doesn't support filing 'Form NJ-W-3M' with the state. The payers must file the form directly with the state before the deadline.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
TaxBandits – Simplifying New Jersey State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the New Jersey Division of Taxation, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and New Jersey state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download New Jersey 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the New Jersey Division of Taxation rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your New Jersey 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of New Jersey?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of New Jersey!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required New Jersey state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with New Jersey State? File in minutes with TaxBandits!
Frequently Asked Questions
Does New Jersey require 1099 filing?
Yes, the NJ Division of Taxation mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms since New Jersey is part of the CF/SF program.
- If there is no state tax withholding and the payment or credit exceeds $1000, the IRS will automatically forward your federal 1099 forms to the state agency since New Jersey is part of the CF/SF program.
- Additionally, Form W-2G is not included in the CF/SF Program, so you must file it directly with the New Jersey Division of Taxation.
What types of 1099 forms does New Jersey require?
New Jersey requires the filing of the following 1099 forms:
Does New Jersey require additional forms when filing 1099 forms?
Yes, New Jersey requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form NJ-W-3M (Gross Income Tax Reconciliation of Tax Withhold) must be filed along with the respective 1099 forms.
What is Form NJ-W-3M?
Form NJ-W-3M is a Gross Income Tax Reconciliation of Tax Withhold of State used to report income tax withheld per 1099s and paid during the year.
The State of New Jersey mandates E-filing of 1099s and reconciliation Form NJ-W-3M with the state.
When is New Jersey 1099 due?
The due date for filing Form 1099 with New Jersey is February 15. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
Can I electronically file 1099 forms with New Jersey?
Yes, you can e-file 1099 forms with New Jersey. It is the only filing method accepted by the state. Make sure to include Form NJ-W-3M with your 1099 forms.
TaxBandits is here to help you with the e-filing of 1099. We support all 1099s with the state of New Jersey. Plus, we distribute 1099 form copies to recipients/payees via postal mail.
What are the penalties for not filing or filing 1099 late with New Jersey?
The State of New Jersey imposes 1099 penalties & interests for the following:
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Late filing of Form 1099
If you e-file 1099 late, you may be charged $100.00 per month as a penalty.
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Late payment of state taxes
You may be charged 5% of your tax due if you pay taxes late.
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Underpayment of state taxes
You may be charged 5% of your unpaid taxes each month you delay. It will not exceed 25% of your tax liability.
For more information, please visit the State website: https://www.nj.gov/
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