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Electronic
filing methods are continuing to expand and are available for
the filing of both individual and business returns and payments.
The information provided here relates to the filing of returns
and information documents in an electronic format.
Individual
Returns
Electronic
Filing Mandate
All
practitioners who filed 25 or more 2007 resident income tax returns (NJ-1040s)
must now file the 2008 income tax returns electronically. The
Fed/State
E-File Program (formally ELF) is one of two electronic filing
programs available in New Jersey. The other program, which is
administered by the Division of Taxation, is NJWEBFile.
Filing
Mandate
E-File
Testing
is required for the E-File program. Registered developers are notified
when to begin sending test data. Generally the tests are based on
the Federal test scenarios and approximately 10 tests are used. Companies
that are new to New Jersey can arrange for between season testing
during the summer months, by obtaining prior authorization from both
the Division of Revenue and the IRS Andover Service Center. Resident,
part-year resident, and non-resident returns are accepted. Direct
deposit is offered for refunds and direct debit is offered for payments
due.
The NJ-1040
developer’s package including file specifications, record layouts,
test packages, and all other program documentation are e-mailed annually
to registered New Jersey developers. Updates are posted on the Web.
Business
Returns
The Division
of Revenue currently processes and provides technical support for
the following electronic forms: NJ-1065 (Partnership Return),
WR-30 (Employer Report Of Wages Paid), and the NJ-927 and NJ-927W
(Employer's Quarterly Report).
To
request the specifications for filing these documents electronically,
you may contact the Division by e-mail,
by calling (609) 633-1132 or by writing: NJ Division of Revenue,
E-File Program, PO Box 191, Trenton, NJ 08646-0191.
NJ-1065
All partnership
returns with 10 or more partners must be filed electronically. In
addition, beginning January 1, 2007, partnerships that are subject
to tax payments are required to make estimated installment payments
electronically. An annual listing of approved developers is published
and updated throughout the tax season. Updates to the developer's
handbook are posted on the Web.
WR-30
Effective
with the first quarter 2009 filings, statutory provisions now require
all businesses with more than 10 employees to file electronically.
The electronic
filing of the WR-30 report may be done either online or by using
SFTP technology. Authorization
with test file approval is required for the SFTP transmission.
The layout formats and registration information for this option are
available online.
Filing by magnetic tape, cartridge, diskette, and cd are no longer
accepted.
NJ-927/NJ-927W
This
form, which combines the reporting and payment of quarterly
New Jersey income tax and unemployment/disability, may be filed
online.
Beginning the first quarter 2009 all businesses are required to file the NJ-927 or NJ-927W electronically.
The monthly
NJ-500 payments may be filed electronically using EFT, by telephone,
or NJDOR website.
As changes
are made and become available, we will post notices on our What's
New Page.
Income
Tax Reconciliation
Specifications
to file Form W-3 and to report W-2 information are available as follows:
Payments
Payments
for all business taxes may now be made through the Electronic Funds
Transfer (EFT) program. Businesses with a liability of $10,000 or more
in any one tax must make EFT payments. EFT debit payments (e-checks)
may also be made online. Additional information is provided on the
EFT overview page. Other
Documents
Registration
filings for business entitities as well as for tax eligibility and
employer filings may also be completed online. Electronic filing is
also available for additional tax returns through the Division of
Taxation.
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