New Jersey 1099 Reporting Requirements

Does New Jersey mandate you file 1099 Forms?

Yes, the New Jersey Department of Revenue requires the filing of 1099 Forms.

Does New Jersey participate in the CF/SF program?

Yes, but you must file Form 1099 directly with the State Department of Revenue.

What types of 1099 Forms does New Jersey require?

  • 1099-MISC
  • 1099-INT
  • 1099-DIV
  • 1099-R

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.

Does New Jersey have any additional requirements when you file 1099 Forms?

Yes, the state of New Jersey mandates filing the Annual Reconciliation Form NJ-W-3M with 1099-MISC or 1099-R if there is state tax withholding.

What is Form NJ-W-3M?

Form NJ-W-3M is an Annual Reconciliation used to report the total income taxes withheld from individuals.

What are the due dates to file Form 1099 & Form NJ-W-3M electronically?

The filing due date for both Form 1099 & NJ-W-3M is the last day of February.

What are the requirements when you file Form 1099 online?

The State of New Jersey encourages you to file electronically rather than filing Form 1099s by paper.

What is the penalty for filing Federal Form 1099 and New Jersey State Form NJ-W-3M late?

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.

Where do I mail 1099 Forms for New Jersey?

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