Yes, the New Jersey Department of Revenue requires the filing of 1099 Forms.
Yes, but you must file Form 1099 directly with the State Department of Revenue.
You must file required 1099 Forms only if there is state tax withholding, or if the amount paid or credited is $1,000 or more in a calendar year.
Form NJ-W-3M is an Annual Reconciliation used to report the total income taxes withheld from individuals.
The filing due date for both Form 1099 & NJ-W-3M is the last day of February.
The State of New Jersey encourages you to file electronically rather than filing Form 1099s by paper.
If you fail to file Form 1099s before the due date you are penalized by 5% per month (or fraction of a month) of the balance of tax due at the original return due date, not exceeding 25% of tax liability or $100 per month (or fraction of a month) penalty if the return is late.