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NJ Tax Amnesty

Guidelines

How to Apply for Amnesty

All requests for amnesty must be filed electronically. To apply, log in to our Amnesty Processing Center using the Amnesty ID and PIN printed on your amnesty notice. Once you are logged in, you can:

  • View your balance(s) due;
  • View any delinquent tax returns;
  • Submit a payment.
Note: If the login screen indicates you must file a tax return, file the return(s) without payment before proceeding through amnesty. Once submitted, return to the Amnesty Processing Center to make the payment and complete the amnesty process.

If you have not received a notice and want to submit a payment or file delinquent returns, visit the Non-Outreach Portal. You will be prompted for the required information for identification purposes.

If you received a tax amnesty notice, but lost it, contact the Tax Amnesty Hotline at 1-800-781-8407.

Accepted Payments

Payments should be made electronically through our Amnesty Processing Center, by either e-check or credit card. We accept all major credit cards, however, a convenience fee will be charged in addition to your amnesty payment amount for all credit card payments.

We will accept checks, money orders, and cashier’s checks made payable to “State of New Jersey” in our Regional Information Centers.

Note: We reserve the right to convert your paper check to an electronic payment.


Due Dates

All required tax returns and tax amnesty payments must be received by 11:59 p.m. on January 15, 2019.

Any tax return submitted by mail must be postmarked by January 15, 2019.

Any return or payment received after January 15, 2019 will not qualify for tax amnesty. Penalties and collection fees will be reinstated, full interest will be due on remaining balances, and a 5% amnesty penalty will be implemented for all outstanding balances covered by the eligible period. The amnesty penalty cannot be waived or abated.


Eligible Periods:

State tax liabilities for tax returns due on or after February 1, 2009 through September 1, 2017. Some restrictions apply.


Eligible Taxes

In order for a tax to be eligible for New Jersey tax amnesty, it must be administered and collected by the New Jersey Division of Taxation. This excludes taxes such as local property taxes and payroll taxes owed to the New Jersey Department of Labor.

Alcoholic Beverage Tax
Atlantic City Casino Taxes and Fees
Atlantic City Luxury Tax
Atlantic City Tourism Promotion Fee
Cape May County Tourism Sales Tax
Cigarette Tax
Corporation Business Tax
Cosmetic Medical Procedure Gross Receipts Tax
Domestic Security Fee
Inheritance and Estate Taxes
Hotel/Motel Occupancy Fee/Municipal Occupancy Tax
Insurance Premiums Taxes
Landfill Closure and Contingency Tax
Litter Control Fee
Motor Fuels Tax
Motor Vehicle Tire Fee
9-1-1 System and Emergency Response Assessment
Nursing Home Assessment
Petroleum Products Gross Receipts Tax
Public Community Water Systems Tax
Public Utility Taxes
Railroad Property tax and Railroad Franchise Tax
Recycling Tax
Sales and Use Tax
Sanitary Landfill Tax
Spill Compensation and Control Tax
Sports and Entertainment Facility Tax
Tobacco Products Wholesale Sales and Use Tax
Transitional Energy Facility Assessment
UEZ and UEZ Impacted Districts Reduced Sale Tax
Uniform Transitional Utility Assessment
  • Resident Return
  • Non-Resident Return
  • Fiduciary Return
  • Composite Return
  • Inheritance and Estate Taxes

Taxes that fall outside the jurisdiction of the New Jersey Division of Taxation are ineligible for New Jersey tax amnesty.

These taxes include, but are not limited to, the following:

  • SOIL (Set-Off of Individual Liability) debts from agencies other than the Division of Taxation
  • Local Property Taxes
  • Fees assessed by the Division of Revenue, such as the annual report fee for business entities and reinstatement fees
  • Federal Liabilities
  • Motor Carriers Road Use Taxes
  • Payroll taxes owed to the Department of Labor [Note: Although employers report Unemployment Insurance (UI), Disability Insurance (DI), Healthcare Subsidy (HC) and Workforce Development (WF) payroll taxes on the Employer's Quarterly Report (NJ-927), these payroll taxes are owed to the Department of Labor and are not eligible for NJ tax amnesty. The only employer-withheld payroll tax for which liabilities are amnesty-eligible is the New Jersey Gross Income tax (reported on line 7 of NJ-927)]

Last Updated: Thursday, 11/15/18