05 February 2020

New Jersey 2019 Forms W-2 and NJ-W-3 due February 15, 2020; new electronic filing requirements for 2020

The New Jersey Department of Treasury and Division of Taxation announced that calendar year 2019 Forms W-2 and state Form NJ-W-3 must be filed by February 15, 2020, whether the employer voluntarily files electronically or files on paper (note that this is an acceleration from the previous administrative deadline of February 28.)

Statutorily, the deadline has always been February 15, but in the past the deadline was administratively extended to February 28, even after the IRS changed its deadline to January 31.

Electronic filing will be mandatory for 2020 Forms W-2

The Division also announced that effective for calendar year 2020, due February 15, 2021, all employers must file Forms W-2 and state Form NJ-W-3 electronically.

For calendar year 2019 and previous, electronic filing was optional for all employers.

New Jersey employers have been required since 2009 to file other withholding and payroll tax returns electronically.

For more information on New Jersey withholding, see the Division's website or call +1 609 984 1721

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)

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ATTACHMENT

EY Payroll News Flash

Document ID: 2020-0302