New Jersey 1099 Reporting Requirements

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New Jersey Requires

  • Form 1099 (1099-MISC, 1099-R)
  • Form NJ-W-3M - Division of Taxation Gross Income Tax Reconciliation of Tax Withheld
  • Deadline to File Form 1099 and Form NJ-W-3M with New Jersey - February 18, 2020

TaxBandits supports the filing of Form 1099 with both the Federal and State of New Jersey.

Q. Does New Jersey mandate 1099 filing?

A. Yes, the New Jersey Division of Taxation mandates the filing of the 1099 Forms only if there is a state tax withholding.

Q. What types of 1099 forms does New Jersey require?

A. New Jersey requires the filing of the following 1099 forms only if there is a state tax withholding or when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld from the payment if you are a payer of Interest and/or Dividends, Rents, Salaries, Wages, Premiums and Other Incomes.

Q. Does New Jersey have any additional requirements when you file 1099 forms?

A. Yes. The state of New Jersey requires additional forms to file along with Form 1099.
If you file 1099 Forms by paper or electronically you must attach Form NJ-W-3M.

Q. What is Form NJ-W-3M?

A. Form NJ-W-3M is an Gross Income Tax Reconciliation of Tax Withheld used to report the total monthly tax remitted, wages paid and withholdings.

Q. What is the due date to file 1099 with New Jersey?

A. The due date to file 1099 with New Jersey is February 15.

Q. What are the penalties for not filing or filing 1099 late with New Jersey?

A. 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.

Q. Where do I mail New Jersey 1099 forms?

A. Mail your Form 1099s along with the NJ-W-3M to the following address.

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