New Jersey Income Tax Withholding Payment and Filing Requirements

Employers in New Jersey must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Quarterly (Form NJ-927) by the end of the month following the end of the quarter. Monthly (Form NJ-500) by 15th day of following month. Form NJ-927W is used for accelerated filing.

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


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