Filing your New Jersey tax return for 2019 requires understanding state-specific requirements, deadlines, and the proper way to submit your forms. Whether you are an individual, part-year resident, or small business owner, this guide explains how to file, pay, and claim credits accurately. It also covers how to access the right NJ Division of Taxation pages, use enterprise services, and track the status of your return.
The Division of Taxation extended filing and payment dates for 2019 due to COVID-19, shifting the original April 15 deadline to July 15, 2020. These changes impacted how taxpayers could pay online, request extensions, and check refund processing. Many filers also needed to understand how prior year information, Social Security numbers, and business income details factored into their New Jersey income tax return.
This step-by-step guide covers forms, online filing options, and payment methods such as e-checks, credit cards, and bank account transfers. It also explains how to mail your return if needed, monitor refund status, and avoid common errors. By following these instructions, you can file taxes online securely, ensure accurate processing, and meet all NJ revenue requirements for your account.
Overview of New Jersey State Income Tax for 2019
The 2019 tax year significantly changed New Jersey income tax filing procedures. Understanding these requirements helps taxpayers determine obligations and avoid penalties. The state maintains specific thresholds that differ from federal requirements.
Who needs to file?
New Jersey requires residents and nonresidents with state-source income to file returns when income exceeds specific thresholds. Filing requirements depend on residency status and total income from all sources during 2019.
- Single or married filing separately: File if gross income reached $10,000 from all sources during 2019.
- Married filing jointly, head of household, or qualifying widow: Filing becomes mandatory when combined gross income totals $20,000 or more.
- Nonresidents with New Jersey income: File if you earned any income from New Jersey sources, regardless of amount.
- Part-year residents: File if income during New Jersey residency meets thresholds above, or if you had New Jersey source income during nonresident periods.
Key changes for the 2019 tax year
Several modifications affected the 2019 New Jersey income tax filing procedures, influencing deadlines, forms, and reporting requirements.
- Extended filing deadline: The original deadline was April 15, 2020, but it was moved to July 15, 2020, due to COVID-19 emergency legislation.
- Health coverage reporting requirements: All filers must complete Schedule NJ-HCC to report health insurance coverage status.
- Federal tax reform impacts: Changes from the federal Tax Cuts and Jobs Act continued affecting New Jersey calculations, particularly regarding itemized deductions.
Filing deadlines and extensions
Understanding important dates ensures timely filing and payment. Missing deadlines results in penalties and interest charges.
- The original due date: April 15, 2020, was the standard deadline for filing 2019 returns and making payments.
- The extended deadline: July 15, 2020, became the new deadline for filing and paying taxes owed.
- Extension requests: Taxpayers could use Form NJ-630 to request additional six-month filing extensions, extending the deadline to January 15, 2021.
What Forms to Use
Selecting the correct forms is crucial for accurate filing and proper processing. Different residency statuses and income types require specific forms and schedules. All forms can be found online on the NJ Division of Taxation’s form page.
Main individual returns: NJ-1040 (resident) and NJ-1040NR (nonresident)
New Jersey residents use Form NJ-1040 to report all worldwide income. This form is the primary document for calculating state tax obligations and claiming available credits.
- Form NJ-1040 for residents: This form requires reporting all income sources, including wages, business income, investments, and other revenue. Residents must report worldwide income regardless of where it was earned.
- Form NJ-1040NR for nonresidents: Nonresidents file this form to report only New Jersey source income, including wages from New Jersey employers, business income earned in-state, rental property income, and investment income.
- Supporting documentation: Both forms require the attachment of federal tax return pages, W-2 forms, and other supporting schedules.
Required health coverage reporting: Schedule NJ-HCC
All New Jersey taxpayers must complete Schedule NJ-HCC to report health insurance coverage information throughout 2019, regardless of coverage status.
- Coverage verification: Report detailed health insurance information for each month of 2019, including employer plans, individual policies, government programs, or exemptions.
Business and investment schedules: NJ-BUS-1/NJ-BUS-2; gains on property (DOP)
Business owners and investors need additional schedules to report specialized income types. These forms ensure proper calculation of New Jersey tax obligations.
- Schedule NJ-BUS-1: Business owners report income from sole proprietorships, partnerships, S corporations, and other business entities.
- Schedule NJ-BUS-2: Handles alternative business calculation adjustments and specific New Jersey modifications to federal business income calculations.
- Schedule DOP: Report gains from property dispositions, covering capital gains, losses, and special New Jersey adjustments.
Credits and other schedules: COJ (taxes paid to other jurisdictions)
New Jersey offers various tax credits that reduce final tax liability. Understanding available credits helps minimize the overall tax burden.
- Schedule COJ: Allows credits for income taxes paid to other states or jurisdictions, preventing double taxation on the same income.
Payment, extension, and amended forms: NJ-1040-V, NJ-630, NJ-1040X
Additional forms support the filing process and handle special situations.
- Form NJ-1040-V: Payment voucher for mailing tax payments with your return, ensuring proper account credit using your social security number.
Step-by-Step Instructions to Complete Your Return
Completing your New Jersey income tax return requires a systematic approach and attention to detail. Proper documentation forms the foundation of accurate tax preparation. Collecting necessary papers before beginning prevents interruptions and ensures systematic reporting.
- Employment documents: Gather all W-2 forms from employers who paid wages during 2019. Your social security number must match exactly across all documents.
- Investment and business income: Collect 1099 forms reporting interest, dividends, business payments, retirement distributions, and other income. Schedule K-1 forms from partnerships provide essential business income information.
- Prior year return: Your 2018 New Jersey tax return contains important information for 2019 filing, including carryover items and estimated payment credits.
Step 2: Start with your federal return and capture AGI
New Jersey income tax calculations begin with your federal adjusted gross income (AGI). Completing your federal return first streamlines the state filing process.
- Federal AGI requirements: New Jersey uses your federal AGI from line 8b of your 2019 federal Form 1040 as the starting point for state income calculations.
- Consistency between returns: Your filing status must match federal and New Jersey returns. You cannot file jointly on one return and separately on another.
- Supporting federal schedules: Certain New Jersey calculations require information from federal schedules, particularly Schedule A for itemized deductions and Schedule C for business income.
Step 3: Confirm NJ residency status and choose the correct filing status
Residency determination affects the part-year forms you use and how income gets taxed. New Jersey applies different rules for residents, nonresidents, and part-year residents.
- Resident status guidelines: New Jersey residents must report worldwide income regardless of where earned. Residency depends on where you maintained your primary home during 2019.
- Part-year resident considerations: If you moved into or out of New Jersey during 2019, you qualify as a part-year resident requiring careful income allocation between resident and nonresident periods.
Step 4: Complete personal information accurately (names, SSNs, address)
Accurate personal information ensures proper processing and prevents delays. The New Jersey Division matches information against federal records and prior-year returns.
- Name and address verification: Enter your name and address exactly as they appear on your federal return to prevent processing delays.
- Social security number accuracy: Your social security number must match federal records and be your primary account identifier for enterprise services access.
Step 5: Calculate New Jersey gross income—add-backs and exclusions
New Jersey gross income calculation requires specific adjustments to your federal AGI. Understanding these modifications ensures accurate tax calculation.
- Federal deduction add-backs: New Jersey requires adding back certain federal deductions not allowed for state purposes, including state and local tax deductions and specific business expenses.
- New Jersey exclusions: The state allows certain income types, including up to $20,000 of pension and annuity income for taxpayers aged 62 and older, military pay for active duty outside New Jersey, and certain disability payments.
- Business income adjustments: Business owners must make specific adjustments for depreciation differences, Section 179 deductions, and other items where New Jersey rules differ from federal requirements.
Step 6: Claim exemptions and deductions (standard vs. itemized)
New Jersey provides personal exemptions and deduction options that reduce taxable income. Understanding available benefits helps minimize tax liability.
- Personal exemption amounts: For 2019, New Jersey allows $1,000 exemptions for yourself and your spouse, $1,500 for each dependent, and an additional $1,000 exemption for taxpayers 65 or older or blind.
credits, - Standard deduction option: New Jersey offers standard deduction amounts many taxpayers find more beneficial than itemizing. Amounts vary by filing status.
- Itemized deduction considerations: If your itemized deductions exceed the standard deduction, you can itemize on your New Jersey tax return. However, New Jersey has different rules from federal itemized deductions.
Step 7: Compute tax, apply credits, and include withholding/estimated payments
Tax calculation involves applying New Jersey tax rates to taxable income, then reducing the result by available credits and payments made during the year.
- Tax rate application: New Jersey uses graduated tax rates based on income levels and filing status. The state provides tax tables and rate schedules for calculation.
- Available tax credits: New Jersey offers various credits, including the Earned Income Tax Credit, Child and Dependent Care Credit, and tax credits paid to other jurisdictions.
- Withholding and estimated payments: Include all New Jersey income tax withheld from paychecks during 2019, plus any estimated tax payments made during the year.
Step 8: Review for common errors, attach schedules, and sign
Final review prevents costly mistakes and ensures your return meets all New Jersey requirements. Careful review before submitting prevents delays and penalties.
- Mathematical accuracy: Double-check all calculations, especially tax computation, credit applications, and payment totals, to prevent processing delays.
- Required schedules: Ensure all necessary schedules are completed and attached, particularly Schedule NJ-HCC for health coverage reporting.
How to File Your Return
New Jersey offers multiple filing options to accommodate different taxpayer preferences. Understanding available methods helps you choose the most efficient approach.
Electronic filing: options, benefits, and direct deposit
Electronic filing provides the fastest and most secure method for submitting your New Jersey income tax return. The state encourages e-filing through various platforms and enterprise services.
- State portal access: New Jersey offers online filing through its official tax portal, which allows direct submission with real-time error checking and immediate receipt confirmation.
- Commercial software options: Many tax preparation providers offer New Jersey e-filing capabilities with automated calculations and guided completion.
- Direct deposit benefits: E-filing enables the direct deposit of refunds to your bank account, significantly reducing processing time compared to paper checks.
Paper filing: printing, assembly, and signature requirements
Paper filing remains available for taxpayers who prefer traditional submission methods. Proper preparation ensures accurate processing.
- Printing specifications: Print all forms using black ink only to ensure clear, readable text. Handwritten entries should use blue or black ink.
- Assembly requirements: Organize your return with Form NJ-1040 on top, followed by required schedules in numerical order. Attach W-2 forms and supporting documentation.
Mailing address and packaging tips
Proper mailing ensures your return reaches the New Jersey Division of Taxation for processing. Following guidelines prevents delays.
- Official mailing address: Send all individual income tax returns to NJ Division of Taxation, PO Box 046, Trenton, NJ 08646-0046.
How to Make a Payment
Several payment options provide flexibility and convenience when you owe Jersey income tax for 2019. Understanding available methods helps ensure timely payment and proper account credit.
Online payment options and state portal overview
New Jersey enterprise services include comprehensive online payment systems that operate 24 hours a day and provide secure, convenient options for tax payments.
- Electronic check payments: The state portal accepts e-check payments directly from your bank account, processing within 1-2 business days.
- Credit and debit card options: The state payment system accepts Major and debit cards, though convenience fees apply.
- Payment confirmation: Online payments provide immediate confirmation numbers and email receipts as proof of payment.
Paying by mail: voucher, check details, and address
Traditional mail payments remain available for taxpayers who prefer this method. Proper preparation ensures accurate account credit and timely processing.
- Payment voucher requirements: Include Form NJ-1040-V with your payment to ensure proper account identification using your social security number.
- Check preparation details: Make checks payable to "State of New Jersey - TGI" and write your social security number on the memo line.
Deadlines, interest, and penalties for late payment
Understanding payment deadlines and consequences helps you avoid unnecessary charges. Late payments result in interest and penalty charges.
- Payment due dates: The original due date was April 15, 2020, but it was extended to July 15, 2020. Payments made after the extended deadline are subject to interest and penalties.
- Interest calculations: The state charges interest on unpaid balances from the original due date until payment is received, compounding daily.
- Penalty assessments: Late payment penalties equal 5% of the unpaid balance for each month late, up to a maximum of 25%, plus interest charges.
How to Track Your Refund or Balance Due
New Jersey provides multiple options for monitoring your tax return status and refund processing. Understanding available tracking methods helps you stay informed about return progress.
Online refund status: information you need and status meanings
The calculations and status are operating continuously with detailed status updates.
- Required information: Log in to the system using your social security number, the exact refund amount from your return, and the filing status that matches your return exactly.
- Status descriptions: The system shows various stages, including "Return received and being processed," "Refund approved," and "Refund issued."
Phone inquiry: what it provides and when to use it
Automated phone services complement online tracking and provide alternative access for taxpayers who prefer voice systems offering the same information.
- Automated service features: Call the state's automated refund hotline using your Social Security number and amount. The system operates 24 hours a day.
Processing times and what to expect
Understanding typical processing timeframes helps set realistic expectations. Processing times vary based on filing method, return complexity, and current division workload.
- Electronic filing times: E-filed returns typically process faster than paper submissions, with most refunds issued within several weeks of acceptance.
- Paper return processing: Due to manual data entry and verification procedures, paper returns require longer processing.
If your refund is delayed or offset
Several factors can delay refund processing or reduce refund amounts through various state programs. Understanding these possibilities helps explain unexpected delays.
- Common delay reasons: Returns requiring additional verification, missing signatures or schedules, mathematical errors, or inconsistencies with federal returns extend processing times.
Final Filing Checklist
A comprehensive review before submitting your return prevents common errors and ensures compliance with all New Jersey requirements.
- Mathematical verification: Double-check all calculations, including income totals, tax computation, credit applications, and final balance due or refund amounts.
- Required schedules: Verify all necessary schedules are completed and attached, particularly Schedule NJ-HCC for health coverage reporting.
- Bank account verification: If you are requesting a direct deposit, verify that your bank account and routing numbers are correct and that the account accepts electronic deposits.
- Record retention requirements: You must maintain copies of your completed return, supporting documentation, and proof of filing and payment for at least three years.
Frequently Asked Questions
I missed the deadline for July 15, 2020. What should I do now?
File your 2019 New Jersey return immediately, even though the deadline has passed. The New Jersey Division of Taxation continues processing late returns and will assess penalties and interest from the original due date. Late filing is significantly better than not filing, as penalties increase. Include payment with your return if you owe taxes to minimize additional interest charges.
Can I still e-file a 2019 New Jersey return or paper-file?
The electronic filing window for 2019 returns has closed, so you must submit your return by mail. All necessary forms remain in PDF on the New Jersey Division of Taxation website. Print forms using black ink and follow standard paper filing procedures. While e-filing provides faster processing, paper filing ensures your return is processed properly.
Which forms do part-year residents use, and how is income allocated?
Part-year residents typically file Form NJ-1040 and allocate income between resident and nonresident periods. Report income earned during your New Jersey residency period as resident income, subject to full state taxation. Income earned during nonresident periods follows nonresident taxation rules, generally limited to New Jersey source income. Careful documentation of residency dates ensures proper income services and tax calculation.
How do I claim credit for taxes paid to another state (Schedule COJ)?
Fill out Schedule COJ to claim a credit for income taxes paid to other states on income that New Jersey also taxes. You need documentation of taxes paid to the other jurisdiction and proof that the income is subject to New Jersey taxation. The credit amount cannot exceed the portion of New Jersey tax attributable to the out-of-state income.
Do I need to file Schedule NJ-HCC if I was uninsured for part of 2019?
Yes, all New Jersey taxpayers must complete Schedule NJ-HCC regardless of their coverage status during 2019. Report each month you had qualifying coverage and indicate months without coverage. If you lacked coverage, determine whether you qualify for exemptions based on hardship, religious beliefs, or short coverage gaps. Unqualified periods may result in penalty assessments through the schedule.
What are New Jersey enterprise services, and how do I access them?
New Jersey enterprise services provide online access to tax account management, payment processing, refund tracking, and return filing capabilities. You can access these services through the official state tax portal using your social security number and prior year information. The portal offers secure account access for viewing payment history, making electronic payments, checking refund status, and managing your tax account efficiently.
How long will my refund take, and what are the most common reasons for delays?
Processing times vary based on filing method and return complexity, with electronic returns typically processing faster than paper submissions. Common delay causes include mathematical errors, missing signatures or schedules, inconsistencies with federal returns, or additional verification requirements. Complex returns requiring manual review take longer regardless of the filing method. You can check your refund status online using the official state tracking system.
