How to Pay
You can make your payment either electronically (e-check or credit card) or by check or money order. Payments must be postmarked
or submitted electronically by April 15, 2019, to avoid penalty and interest charges. If you are paying a balance due for 2018 and also
making an estimated tax payment for 2019, make a separate payment for each transaction. If you owe less than $1, you do not have to
make a payment.
Check or Money Order. There is a payment voucher (Form NJ-1040-V) at the front of this booklet. Do not use the preprinted voucher
if any information is incorrect. Instead, complete a blank voucher, which is available on our website at www.njtaxation.org.
Make your check or money order payable to State of New Jersey – TGI. Write your Social Security number on the check or money
order. If you are filing a joint return, include both Social Security numbers in the same order the names are listed on the return. Send
your payment for the balance due with the voucher in the same envelope with your tax return. (See “Where to Mail Your Return” on
Electronic Payments. Do not send in the payment voucher if you are paying electronically. When making your payment, you must
enter the Social Security number and date of birth of the first person listed on the tax return or your account will not be properly
•• Electronic Check (e-check). You can have your payment directly withdrawn from your bank account using our online e-check
service. This option is available on our website at www.njtaxation.org. If you do not have internet access, you can make an
e-check payment by contacting our Customer Service Center or by visiting a Regional Information Center. (See page 62 for
phone numbers or addresses.)
•• Credit Card (Processing Fees Apply). You can use an American Express, Discover, MasterCard, or Visa credit card to make
your payment. This option is available on our website (www.njtaxation.org) or by phone (1-888-673-7694). You can also pay by
credit card by contacting the Division’s Customer Service or by visiting a Regional Information Center. (See page 62 for phone
numbers or addresses.)
Penalties and Interest
If you do not file your return or make your payment on time, we may charge you the following penalties and interest:
•• Late Filing Penalty. When you file a return after the original or extended due date, we will assess a penalty of 5% per month
(or part of a month) up to a maximum of 25% on the outstanding tax balance. You may also be charged a $100 penalty for each
month the return is late.
•• Late Payment Penalty. When you pay after the filing deadline, you may be charged a 5% penalty on the outstanding balance.
•• Interest. We will assess interest at an annual rate of 3% above the prime rate each month (or part of a month) the tax is unpaid.
At the end of each calendar year, any tax, penalties, and interest remaining unpaid will become part of the balance on which interest
is charged. See Technical Bulletin TB-21(R) for current and previous years’ interest rates.