How to Pay
The balance of tax due must be paid in full by the original due date of the return. If you owe less than $1, no payment is required. You may make your payment by check or money order, electronic check (e-check), or credit card.
Check or Money Order. You will find a payment voucher (Form NJ‑1040-V) at the front of this booklet. If you owe tax and are sending the payment with your 2014 return, enter the amount of tax due in the boxes on the payment voucher. Do not make changes to any information - on the payment voucher. Instead, make any necessary changes on Form NJ‑1040date of the return, whichever is later, to send you a bill for additional taxes you owe and this year you are filing your return using only your own social security number or you are filing a joint return with a different person.
Tax Tip: If you are paying by check or money order, enter the amount of your payment in the boxes be-low the signature line on the front of the return. Make check or money order payable to
State of New Jersey – TGI. Write your social security number on the check or money order. For a joint return use social security numbers of both husband and wife/civil union partners in the same order the names are listed on the return. Send your payment for the balance due with the payment voucher in the same envelope with your tax return. For information about mailing forms, see “Where to Send Your Return” below.
If you are paying a balance due for the 2014 tax year and are making the first installment of estimated tax for 2015, use separate checks or money orders for each payment. Send your 2015 estimated tax payment with an NJ‑1040‑ES voucher to the address on that payment voucher. Do not include the estimated tax payment with your 2014 income tax return.
Electronic Check (e-check). You may be able to pay your 2014 New Jersey income taxes or make a payment of estimated tax for 2015 by e-check. This option is available on the Division’s website (www.state.nj.us/treasury/taxation/). Taxpayers who do not have Internet access can make a payment by e‑check by contacting the Division’s Customer Service Center at 609-292-6400 or by visiting a Regional Office (see page 62). Do not send in the payment voucher if you pay your taxes by e‑check, and do not enter the amount of your payment in the boxes on the front of the return.
When using e-check on the web, you will need your social security number and date of birth to make a payment. Be sure the social security number you enter matches the first social security number shown on the form for which you are making your payment, and the date of birth you enter is the date of birth for that person.
(1) If you do not enter your social security number and date of birth properly, you will not be able to pay by e-check.
(2) If you are filing a New Jersey return for the first time, or your filing status is different than the filing status on your 2012 return, you may not be able to pay by e-check.
(3) E-check payments made using an account that is funded from a financial institution outside the United States will not be accepted.
Credit Card. You may pay your 2014 New Jersey income taxes or make a payment of estimated tax for 2015 online (www.state.nj.us/treasury/taxation/) or by phone (1-888-673-7694) and use a Visa, American Express, MasterCard, or Discover credit card. You may also make a payment by credit card by contacting the Division’s Customer Service Center at 609-292-6400 or by visiting a Regional Office (see page 62). A usage fee will be added to the total tax payment when you pay by credit card. Do not send in the payment voucher if you pay your taxes by credit card, and do not enter the amount of your payment in the boxes on the front of the return.
Time Limit for Assessing Additional Taxes. The Division of Taxation has three years from the date you filed your income tax return or the original due date of the return, whichever is later, to send you a bill for additional taxes you owe. There is no time limit if you did not file your tax return, or if you filed a false or fraudulent return with the intent to evade tax. The time limit may be extended if:
♦ You amended or the IRS adjusted your Federal taxable income or your Federal earned income credit;
♦ You amended your New Jersey taxable income;
♦ You entered into a written agreement with the Division extending the time to make an assessment;
♦ You omitted more than 25% of your gross income on your New Jersey income tax return; or
♦ You were issued an erroneous refund as a result of fraud or misrepresentation by you.