NJ Income Tax - How and When to File an Extension
If you are not able to file your New Jersey income tax return on time, you may apply for an extension of time to file. You can file an extension request online until 11:59 p.m. April 15, 2015, or print Form NJ-630 and mail it by 11:59 p.m. April 15. Remember, if you mail Form NJ-630 it must be postmarked by April 15, 2015. If you are required to make a payment with your online extension application, you must make your payment electronically by e-check or credit card. (NOTE: E-check payments made using an account that is funded from a financial institution outside the United States will not be accepted.)
If all the requirements are satisfied, an extension of six (6) months will be granted for filing Forms NJ-1040, NJ-1040NR, and NJ-1080C. A five (5)-month extension of time will be granted for filing Form NJ-1041.
If you obtain an extension of time to file your Federal income tax return, New Jersey will grant you an automatic extension provided you meet certain conditions. These conditions are:
- Eighty percent (80%) of your actual New Jersey tax liability computed on your return when filed (Form NJ-1040, Line 42; Form NJ-1040NR, Line 40; Form NJ-1041, Line 28) has been paid in the form of withholdings, estimated payments, or other payments by the original due date of the return. For calendar year taxpayers this is April 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
in the space provided at the top of your New Jersey return if your Federal extension application or payment was filed online or by phone). If you are not applying for a Federal extension, you can still obtain an extension to file your New Jersey income tax return by doing the following:
- File Form NJ-630 by the original due date of the return. Pay at least 80% of your actual tax liability by the original due date or the extension will be denied. File the final return by the extended due date together with any balance of tax due.
You must also file Form NJ-630 if you are required to make a payment to satisfy the 80% requirement.
Civil Union Couples. Civil union partners filing a joint New Jersey return, but who are not filing a joint Federal return, must either provide copies of the Federal extension application (or confirmation number) for both partners, or they must file Form NJ-630.
Remember, extensions of time are granted only to file your tax return; there are no extensions of time to pay the tax due. An application for an extension of time to file is accepted only if at least 80% of the tax liability computed on the return when filed is paid in the form of withholdings, estimated, or other payments by the original due date. Penalties and interest are imposed whenever tax is paid after the original due date.
If you fail to satisfy any of these requirements, the extension request will be denied. The Division of Taxation will notify you only if the extension request is denied, but not until after the return is actually filed. Denial of the extension will result in the imposition of penalty and interest charges from the original due date of the return.
Last Updated: Wednesday, 01/21/15