New Jersey Income Tax and Withholding

Periodic Returns. Weekly (using electronic funds transfer) by Wednesday of the following week if $20,000 or more withheld in previous year. Monthly (Form NJ 500) by 15th day of following month if $500 or more withheld for any calendar month; quarterly (Form NJ-941-W) for accelerated filers remitting taxes through EFT, and quarterly Form NJ-941 for all other filers, including monthly. Both quarterly forms due by last day of the month following the end of the calendar quarter.

Annual Reconciliation Returns. Form NJ W-3 due by February 15.

Timely Filing. Tax returns are deemed timely filed if postmarked by their due date. If last date for filing any report or return falls on Saturday, Sunday, or a legal holiday in the state, the filing deemed timely if performed on next succeeding day that is not a Saturday, Sunday or a legal holiday.