Answers to Frequently Asked Questions
Homestead Rebate | Personal Income Tax | Business Registration | Sales and Use Tax | Other
Personal Income Tax
Have the New Jersey gross income tax rates changed this year?
There has been no change in the New Jersey gross income tax rates since 2004.
For further information view the following:
- New Jersey tax table and tax rate schedules used to calculate the amount of income tax due on returns for tax year 2008
- New Jersey withholding tables effective for 2009.
How do I check the status of my New Jersey income tax refund?
Currently there is no online inquiry system for income tax refunds. You can get information on the status of your income tax refund for the current year by calling the Automated Refund Inquiry System from a Touch-tone phone at: 1-800-323-4400 (within NJ, NY, PA, DE, and MD) or 609-826-4400 (anywhere). This service is available 7 days a week (hours may vary). You will need the social security number that was listed first on your return and the amount of the refund requested when making this call.
If you filed a paper return, information on the status of your refund will not be available for at least 6-8 weeks from the time the return was mailed. Paper returns are not logged in as they are received. Division of Taxation personnel cannot verify receipt of your return until processing has begun, and the return appears in our computer system.
The automated phone system can tell you if and when your refund was mailed and when you should receive it. The system also allows you to begin the procedure to trace a lost refund check. If you filed your return electronically and requested direct deposit for your refund, the system can tell you the date it was deposited into your bank account.
You can also perform an online search to determine if your refund check was returned to the Division of Taxation by the U.S. Postal Service because of an invalid mailing address. If you discover that your check was returned, you can submit a claim form online to have it reissued.
If you do not have access to a Touch-tone phone, or if you need information about the status of a prior-year refund, call the Customer Service Center at 609-292-6400 during normal business hours to speak to a Division of Taxation representative.
How do I know if my New Jersey tax return was received?
Electronic Returns: If you used NJ WebFile to file online, you will receive a confirmation number at the end of your filing that serves as proof that your return was successfully filed. Note:Your return is not filed until you receive your NJ WebFile confirmation number. If you filed your return using approved commercial software such as TurboTax, the software company will notify you about the receipt of your return. If you had a tax practitioner file your return electronically, the practitioner should notify you as to whether your return was accepted for filing.
Paper Returns: Paper returns and payments are not logged in as they are received. Division of Taxation personnel cannot verify receipt of your return until processing has begun, and the return or payment appears in our computer system.
I received only one “State” copy of my W-2, and I have more than one state return to file. What should I do?
New Jersey will accept a photocopy of your W-2 form(s), provided that the copy is legible.
I used one of the “paperless” filing methods. Must I now send you my W-2 form(s)?
When you file your return electronically it is not necessary to submit paper copies of any supporting documents unless you are specifically requested to do so by the Division of Taxation. This includes your W-2s, 1099s, tax statements, or documents that establish the income, exemption(s), or deduction(s) you reported on your return. However, you should retain these documents for your records, as you may be asked to submit them at a later date.
I filed my return using commercial software, and I have questions. Who can help?
The New Jersey Division of Revenue’s Alternative Filing Branch is responsible for returns that are electronically filed using commercial software such as TurboTax. For answers to questions concerning the e-file program, including questions on document control numbers (DCNs), contact the Division of Revenue's E-File Hotline at 609-633-1132.
I only lived in New Jersey for part of the year. Which return do I file, resident or nonresident?
Any person who became a resident of New Jersey or moved out of the State during the year and whose income from all sources for the entire year is greater than $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return) must file a New Jersey resident income tax return (Form NJ-1040) and report that portion of their income received while a resident of New Jersey. A part-year resident who received income from New Jersey sources while a nonresident of this State must also file a New Jersey nonresident return (Form NJ-1040NR) if their income from all sources for the entire year exceeds the filing threshold above. Part-year residents (and part-year nonresidents) must prorate all income, exemptions, deductions, and credits, as well as the pension and other retirement income exclusions, if applicable, to reflect the period covered by the return. Additional information on filing a part-year return is available at: http://www.state.nj.us/treasury/taxation/njit26.shtml
Is the Federal sales tax deduction applicable for New Jersey income tax purposes?
New Jersey law provides no deduction from income for sales taxes paid. You may not claim a deduction for sales tax on your New Jersey income tax return.
Can I claim a deduction for my hybrid motor vehicle on my New Jersey income tax return?
There is no provision for a clean fuel vehicle deduction on the New Jersey income tax return similar to the adjustment allowed for Federal purposes.
Is the homestead rebate (property tax reimbursement, FAIR rebate, NJ SAVER rebate) taxable?
For New Jersey gross income tax purposes the homestead rebates, property tax reimbursement payments, FAIR rebates, and NJ SAVER rebates are not taxable, and should not be reported on the New Jersey gross income tax return.
For information on the taxability of these payments for Federal income tax purposes read the recent IRS News Release at: http://www.state.nj.us/treasury/taxation/pdf/irsnewsrelease.pdf
I made a mistake when I filed my New Jersey resident return electronically. How do I correct it?
If you made an error or omitted some information on a New Jersey resident return, you must file an amended return, Form NJ-1040X. You must file a paper Form NJ-1040X to correct your resident return whether you filed your original return electronically using NJ WebFile, NJ TeleFile (tax years 2005 and prior), off-the-shelf tax software, or online tax preparation Web site or you filed a paper return. Form NJ-1040X is available at: http://www.state.nj.us/treasury/taxation/prntgit.shtml
What are the mailing addresses for the gross income tax returns?
The address to which you mail your New Jersey return and/or payment depends on the form you are filing, and whether you are due a refund or making a payment. A list of mailing addresses is available at: http://www.state.nj.us/treasury/taxation/njit18.shtml
Why did (didn’t) I receive a Form 1099 from New Jersey?
Forms 1099-G and 1099-INT are reports of income you received from the Division of Taxation during the tax year. The IRS requires government agencies to report certain payments made during the year, because those payments are considered taxable income for the recipients. The Division of Taxation must report any refund or overpayment credit amount issued during the tax year to individuals who claimed itemized deductions on their income tax returns for the year. We must also report any interest paid on refunds. The IRS requires that refund and interest amounts be reported on two separate forms: Form 1099-G and Form 1099-INT. For more information about these forms see our online publication at: http://www.state.nj.us/treasury/taxation/faqs1099.shtml
Is unemployment/disability taxable for New Jersey gross income tax purposes?
Unemployment compensation is not subject to New Jersey gross income tax and should not be included on the New Jersey gross income tax return. Temporary disability received from the State of New Jersey or as third party sick pay is not subject to New Jersey gross income tax and should not be included on the New Jersey gross income tax return.
How can I obtain New Jersey tax forms?
Most New Jersey tax forms are available on our Web site at: http://www.state.nj.us/treasury/taxation/taxprnt.shtml
Forms are available by fax:
Call 609-826-4500 from your fax machine’s phone. For a list of available forms visit: http://www.state.nj.us/treasury/taxation/ot12.shtml
Have forms sent to you by U.S. mail:
Order online at: http://www.state.nj.us/treasury/taxation/taxform.shtml or call New Jersey’s Forms Request System at 1-800-323-4400 (Touch-tone phones within NJ, NY, PA, DE, and MD) or 609-826-4400 (Touch-tone phones anywhere).
How do I get a replacement for an old (stale-dated) check or a check that was lost, stolen, or destroyed?
Old (stale-dated) Checks. If you have the old (stale-dated) check in your possession, return the original check to the New Jersey Division of Taxation with a letter requesting a replacement check to the address below. Be sure to keep a photocopy of the check for your records.
NJ Division of Taxation
Taxpayer Accounting Branch
PO Box 266
Trenton NJ 08695-0266
Lost, Stolen, or Destroyed Checks. If you do not receive your check within 30 days of the date the check was issued, or if you received a check that was subsequently lost, stolen, or destroyed, you can request a replacement check. Call the Customer Service Center at 609-292-6400 and speak to a Division Representative from 8:30 a.m. to 4:30 p.m., Monday through Friday (except holidays). The Division will file a check tracer on your behalf.
Due to the volume of claims, please allow up to 30 days for a replacement check to be issued.
You can also request a check tracer for your New Jersey income tax refund check for the current year by calling the Division’s Automated Refund Inquiry System at 1-800-323-4400 (Touch-tone phones within NJ, NY, PA, DE and MD) or 609-826-4400 (Touch-tone phones anywhere).
2007 Homestead Rebate
How much will my rebate be?
Benefit amounts differ for homeowners and tenants, and are determined by income, filing status, amount of property taxes (or rent) paid, and whether the applicant is 65 or older or eligible to claim an exemption as blind or disabled for the tax year.
Homeowners: For tax year 2007, eligible homeowners with gross income of $100,000 or less will receive 20% of the first $10,000 of property taxes paid in 2006. Homeowners with gross income between $100,001 and $150,000 will receive 10% of the first $10,000 of property taxes paid in 2006. Homeowners who are age 65 or older or disabled on December 31, 2007, will receive the larger of either the applicable percentage of property taxes paid or the amount by which the property taxes paid exceeds 5% of gross income, but limited to the maximum amount for their income level.
For purposes of calculating the 2007 rebate, the 2006 property taxes for the dwelling that was the applicant’s principal residence on October 1, 2007, will be used. If no property taxes were assessed on that dwelling for 2006, the Division of Taxation will determine the amount of property taxes that would have been due for 2006 by using the current assessed value and the 2006 property tax rate.
Under the terms of the State Budget, 2007 rebate amounts will be no greater than those paid last year (when rebates were also based on 2006 property taxes) unless there has been a change in an applicant’s filing characteristics. “Filing characteristics” means a reduction in income range, a change in age/disability status or marital status, or an increase in percentage of ownership. If the homeowner did not receive a 2006 homeowner rebate it cannot be taken into account to determine the 2007 rebate.
In no case will a homeowner receive a rebate greater than the amount of property taxes actually paid.
- View Rebate Amounts by Income Limits for Homeowners
Tenants: For tax year 2007, eligible tenants age 65 or older or disabled with incomes of $100,000 or less will receive rebates ranging from a minimum of $160 up to a maximum of $860. Tenants under age 65 and not disabled with incomes of $100,000 or less will receive rebates of $80.
- View Rebate Amounts by Income Limits for Tenants
You can get information on the status of your homeowner or tenant rebate either online or by phone.
- Online Inquiry (2007, 2006, and 2005 rebates)
- Phone Inquiry: 1-877-658-2972 (toll-free within NJ, NY, PA, DE, and MD).
(2007 rebates only)
Information about your rebate will not be available until your application has completed processing. Please allow at least 2 weeks for that to occur if you filed by phone (homeowners only) or online. Additional time is required to process rebate paper applications. Once your application has been processed, the system will provide the amount of your rebate and the date it was issued.
If you have received your 2007 rebate and believe the amount was wrong, please review the information regarding 2007 rebate amounts by income limits for Homeowners and Tenants before you contact the Division.
My mailing address changed, how can I update this information?
If you have already filed your application without changing your mailing address, you may e-mail us and request a change of address. You must provide your name(s), old mailing address, and new mailing address.
Should I mail my Homestead Rebate Worksheet and/or confirmation number to the Division of Taxation?
If you have already filed your 2007 homestead rebate application by phone or online and received a confirmation number, your application was successfully filed and no further action is necessary. Please do NOT mail your Homestead Rebate Worksheet to the Division of Taxation. Be sure to keep a copy for your records.
Business Registration
How do I register for a New Jersey tax identification number? How do I register a business?
A business must complete and file Form NJ-REG (Business Registration Application) to register with the State to collect/remit New Jersey taxes such as sales tax or employee withholdings, and to obtain a New Jersey tax identification number. You can register a business online or file a paper application. For additional information on registering your business visit: http://www.state.nj.us/treasury/revenue/gettingregistered.htm
I have a business in another state and am coming to New Jersey for a trade/craft show. Do I have to register?
Anyone who makes retail sales in this State, including sales at flea markets, craft shows, or trade shows, is doing business in New Jersey and must comply with the State’s tax laws. New Jersey law requires all vendors, even seasonal businesses and “one-time” vendors, to register with the State for tax purposes at least 15 business days before starting business, and to collect New Jersey sales tax on all sales of taxable tangible personal property or services. There are no special provisions for temporary vendors. Once registered, you must file all required returns until you properly end your tax registration with New Jersey.
File Form NJ-REG (Business Registration Application) to register with the State to collect/remit New Jersey taxes such as sales tax or employee withholdings, and to obtain a New Jersey tax identification number. You can register online or file a paper application. For additional information on registering your business visit: http://www.state.nj.us/treasury/revenue/gettingregistered.htm
Also see publications ANJ-11, Arts & Crafts Businesses and New Jersey Sales Tax, ANJ-15, Flea Markets & New Jersey Sales Tax, and ANJ-13, Ending Your Tax Registration in New Jersey, available at: http://www.state.nj.us/treasury/taxation/publsut.shtml
How do I add (end) a specific tax eligibility once my business is registered?
You can add or end eligibility for specific taxes either online or by filing a paper Form REG-C-L, Request for Change of Registration Information. For more information visit: http://www.state.nj.us/treasury/revenue/regrecords.htm
The procedures to be followed to end your business depend upon the type of business entity you have (sole proprietorship, partnership, corporation, etc.) and the taxes for which you are registered. For details, please see publication ANJ-13, Ending Your Tax Registration in New Jersey, available at: http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/anj13.pdf
New Jersey’s procedures for corporate dissolution require that all documents for dissolution or withdrawal, including the request for the tax clearance, be submitted together as a package to the Division of Revenue. For additional information, including the necessary forms and instructions, go to the Division of Revenue’s Web site: http://www.state.nj.us/treasury/revenue/dissolve.htm
How can a business change its address?
You can change the address for a business account either online or by filing a paper Form REG-C-L, Request for Change of Registration Information. To change an address online or to obtain a copy of Form REG-C-L go to: http://www.state.nj.us/treasury/revenue/regrecords.htm
Sales and Use Tax
Why can’t I submit Form ST-51 showing $0.00 due?
Because the ST-51 is not required to be filed for periods in which less than $500 is due, there is no provision for the online filing of a “zero” monthly return. While the quarterly return (Form ST-50) must be filed regardless of the amount due, the monthly sales tax return (Form ST-51) must only be filed for each month in which the amount of tax due exceeds $500. When the amount due for any period covered by Form ST-51 is $500 or less, payment for that month may be remitted with the next quarterly return (Form ST-50). For additional information on filing requirements visit: http://www.state.nj.us/treasury/taxation/su_12.shtml
When I try to file online and make my quarterly sales tax payment by e-check, the system will not let me enter today’s date as the settlement date. Today is the due date. What should I do so that my payment is not late?
When you file online or by phone and make your payment by electronic check (e-check), the earliest settlement date (date the payment will be debited from your account) you can select is the next business day. No matter which payment method you select, if your payment transaction is initiated by 11:59 p.m. on the due date, your payment will be considered timely even if the settlement date is after the due date.
What is the New Jersey sales tax rate?
The State of New Jersey’s sales and use tax rate is seven percent (7%). However, there are exceptions to this statewide rate. In Urban Enterprise Zones, UEZ-impacted business districts, and in Salem County, sales tax may be charged at 3.5% (50% of the regular rate) on certain items. In addition, local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May County. For additional information, see Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide, available at: http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su4.pdf
A sales tax collection schedule (ST-75) for the Statewide 7% sales and use tax is available at: http://www.state.nj.us/treasury/taxation/pdf/other_forms/sales/st75.pdf
Are shipping and handling subject to sales tax?
Effective October 1, 2005, the law provides for a new definition of "delivery charges." For transactions occurring on or after October 1, 2005, handling charges are included within the definition of delivery charges, and are therefore exempt from tax whether or not they are separately stated to the purchaser.
Prior to October 1, 2005, a separately stated charge for the transportation (shipping) of tangible personal property from the vendor to the customer was not subject to New Jersey sales tax. Depending on the circumstances, a separately stated “handling” charge could be considered part of the taxable receipt (amount on which sales tax is due) because it occurs prior to actual shipment. However, when “shipping and handling” charges were billed together, both amounts were considered exempt transportation charges for New Jersey sales tax purposes.
As of October 1, 2006, the exemption for delivery charges imposed by the seller is repealed for taxable goods and services. For deliveries on and after October 1, 2006, if a shipment includes both taxable and exempt property, the seller should allocate the delivery charge based on either the total sales price or the total weight, and collect tax on the portion of the delivery charge allocated to the taxable goods. In such mixed transactions, if the seller does not allocate the delivery charge, the entire delivery charge is taxable.
Other
Why can't I submit ACH Credit payments when I submit the tax return on your Web site?
There is no provision for ACH Credit payers to initiate the payment through the online filing system. Only ACH Debit registrants can complete the EFT transaction online. If you are registered for ACH Credit, please use your regular EFT method of payment (outside the online filing system) to initiate your payment transaction
I recently switched banks. How do I update my bank account information for making ACH debit payments?
ACH debit customers can update their bank account information as follows:
- Online. Log on using your New Jersey ID Number and the PIN you received when you enrolled in the EFT program and then choose “Maintain Enrollments.” Your account information will be updated immediately.
- Fax or mail a completed Revision Request for Automated Clearing House (ACH) Debit Account Payments, which is available on the Division of Revenue’s Web site. Allow 15-20 business days from the beginning date for the new account for the revision request to be to be processed.
