COVID-19 RELATED TAX INFORMATION

All COVID-19 related tax information (this page is updated frequently) – https://www.state.nj.us/treasury/taxation/covid19.shtml

2019 RETURN DUE DATES

On April 14, 2020, Governor Murphy signed into law the “COVID-19 Fiscal Mitigation Act” (P.L. 2020, c.19) that automatically extends the due date to July 15, 2020 –  https://www.state.nj.us/treasury/taxation/duedates.shtml

COVID-19 FISCAL MITIGATION ACT

On April 14, 2020 Governor Murphy signed into law the “COVID-19 Fiscal Mitigation Act” (P.L. 2020, c.19) that automatically extends the due date to July 15, 2020, for certain taxpayers to file and make payments originally due on April 15, 2020. Individual Gross Income Tax, Partnership, and Corporation Business Tax calendar year filers now have until July 15th to file and pay these taxes, including 1st quarter estimated tax payments. – https://www.state.nj.us/treasury/taxation/covid-19-fiscal-mitigation-act.shtml

CORPORATION BUSINESS TAX RETURN DUE DATES

Certain 2019 Corporation Business Tax returns (Forms CBT-100, CBT-100U, BFC-1, and CBT-100S) have been extended. – https://www.state.nj.us/treasury/taxation/cbt/2019cbtduedates.shtml

TELECOMMUTER COVID-19 EMPLOYER AND EMPLOYEE FAQ

As our Federal and State governments continue to react to the COVID-19 pandemic in real-time with a primary focus on limiting travel, large gatherings and the movement of our citizens, many businesses are executing contingency plans which require their employees to work remotely where possible. The reassignment of work locations and/or the displacement of workers due to health safety precautions raises many employer and employee concerns. – https://www.state.nj.us/treasury/taxation/covid19-payroll.shtml

TAXATION REGIONAL INFORMATION CENTERS

All walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on May 4th.

EXTENSION OF TIME TO FILE ADMINISTRATIVE PROTESTS AND TAX COURT APPEALS

New Jersey Supreme Court Chief Justice Stuart Rabner issued an order on March 19, 2020, followed up by a more extensive Order on March 27, 2020 and a clarifying Order on April 6, 2020 , which extends the statutory 90-day timeframe within which individuals or businesses may file a N.J. Tax Court or N.J. County Boards of Taxation appeal, or an administrative protest with the N.J. Division of Taxation pursuant to the State Uniform Procedure Law (N.J.S.A. 54:49-18) until the later of May 1, 2020, or 30 days after a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended. – https://www.state.nj.us/treasury/taxation/taxcourtextention.shtml

INFORMATION ABOUT THE FEDERAL ECONOMIC IMPACT PAYMENT – STIMULUS CHECK

This payment is from the federal government.  The payments, also referred to by some as stimulus payments, are automatic for most taxpayers. No further action is needed by taxpayers who filed tax returns in 2018 and 2019 and most seniors and retirees. New Jersey cannot provide any information about the amount or when you may receive a payment. Please visit the IRS website at: www.irs.gov.

CORPORATION BUSINESS TAX

The Corporation Business Tax Special Adoption Regulations have been finalized and were sent to the Office of Administrative Law (OAL) on April 8 for publication in the NJ Register on May 4, 2020. Note that these regulations were immediately effective on April 8, 2020. – https://www.state.nj.us/treasury/taxation/pdf/SpecialAdoptionNotice042020.pdf

HOMESTEAD BENEFIT

2017 Homestead Benefit Program Information
https://www.state.nj.us/treasury/taxation/homestead/geninf.shtml

SENIOR FREEZE (PROPERTY TAX REIMBURSEMNT)

2019 Senior Freeze (Property Tax Reimbursement) Program Information
https://www.state.nj.us/treasury/taxation/ptr/index.shtml

LOCAL PROPERTY TAX

Statistical Data: Updated listings under Abstract of Ratables, Average Residential Assessment, Common Level Ranges (Chapter 123), General Tax Rates by County and Municipality, and Grantor’s Listing

https://www.state.nj.us/treasury/taxation/lpt/statdata.shtml

PUBLIC AUCTIONS

Listings for current Division of Taxation Public Auctions

https://www.state.nj.us/treasury/taxation/auctions.shtml

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If you have a question about any of the taxes and programs administered by the Division of Taxation, click on https://www.state.nj.us/treas/taxation/contactus_tyttaxa.shtml to send an email.

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NJ Division of Taxation

50 Barrack Street

Trenton, New Jersey 08695

609-292-6400

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