New Jersey 1099 Filing Requirements

Tax year 2026 · NJ · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

NJ Division of Revenue/Taxation electronic filing services (online account at nj.gov/treasury/taxation, Online Upload Service, or Axway secure bulk filing for 100+ forms)

Registration

Required

Payers registered to withhold New Jersey Income Tax must log into their existing account to e-file Forms NJ-W-3 and 1099. Payers not required to register to withhold (e.g., out-of-state payers with no NJ nexus filing solely 1099 information returns) must create a free online account to file Form 1099. Bulk filers using Axway must register and submit a test file via [email protected] before being cleared to send live files.

Transmittal Form

NJ-W-3 (Gross Income Tax Reconciliation of Tax Withheld); also referenced as NJ-W-3M

E-file Threshold

1+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	February 15	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	February 15	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	February 15	View detail →

General notes

New Jersey requires payers to file Form 1099 information returns with the Division of Taxation when the amount paid or credited is $1,000 or more in a calendar year, or whenever any New Jersey Income Tax was withheld. The deadline is February 15 of the following year. Filing must be electronic for all employer year-end filings (W-2, W-2G, 1099, NJ-W-3) since Tax Year 2020. New Jersey participates in the IRS Combined Federal/State Filing (CF/SF) Program (state code 34), so 1099s transmitted through the IRS FIRE system that opt into CF/SF will be forwarded automatically. However, payers who issued 1099-R, 1099-MISC, or 1099-NEC with New Jersey withholding must file copies of those 1099s directly with NJ as attachments to Form NJ-W-3 (the CF/SF path alone does not transmit the State withholding amount).

Penalties

Mandatory e-file: Beginning with Tax Year 2020, all NJ-W-3, W-2, W-2G, 1099-MISC, 1099-R, 1094/1095, and other 1099 attachments must be filed electronically; paper filings will not be accepted. NJSA 54A:9-6 imposes a $100-per-statement penalty (capped at $50,000 per calendar year) for willful failure to file required information returns or for filing a fraudulent return. Standard NJ Gross Income Tax late-filing and negligence penalties under NJSA 54:49-3 through 54:49-6 also apply.