New Jersey 1099-MISC Filing Requirements, Tax Year 2026
What New Jersey requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies New Jersey's 1099-MISC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to New Jersey under CF/SF.
New Jersey requires Form 1099-MISC to be filed when the amount paid or credited is $1,000 or more in a calendar year, or whenever NJ Income Tax was withheld. NJ participates in the IRS Combined Federal/State Filing (CF/SF) Program (state code 34), so 1099-MISC data flows automatically when filers opt into CF/SF on the IRS FIRE submission. Direct filing with NJ is required when NJ tax was withheld — the 1099-MISC must accompany Form NJ-W-3.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| CF/SF satisfies for payments of $1,000 or more |
Per NJ-WT (September 2025, p. 19): "You must provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld from the payment." When payments are >= $1,000, NJ accepts CF/SF as satisfying the requirement. Direct filing via NJ Web Upload (Axway) is required only when NJ withholding is present AND payments are below $1,000. Below $1,000 with no NJ withholding = no NJ filing required. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies New Jersey's 1099-MISC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-MISC records to New Jersey automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
New Jersey penalty overview
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.
Frequently asked questions
Does New Jersey require filing of 1099-MISC for tax year 2026?
Does New Jersey participate in the CF/SF program?
What is the New Jersey 1099-MISC filing deadline for tax year 2026?
What format does New Jersey accept for 1099-MISC?
Do I need to file 1099-MISC with New Jersey if I also filed federally?
What happens if I miss the New Jersey 1099-MISC deadline?
How do I register to file with New Jersey?
Source citations
“"If you issued Form 1099-R, Form 1099-MISC, or 1099-NEC with New Jersey withholdings, you must file copies of these 1099s electronically with Form NJ-W-3." "1099 forms must be filed with New Jersey by all payers of interest and dividends, lessees or mortgagors of real or personal property, and all other payers who are required to file Federal Form 1099, when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey income tax was withheld from the payment." For a Wisconsin payer with NO NJ state tax withholding: If payments to NJ recipients are under $1,000: No NJ filing required If payments to NJ recipients are $1,000 or more: NJ participates in the IRS Combined Federal/State Filing (CF/SF) program - filing your federal 1099s through FIRE will result in IRS forwarding them to NJ automatically. No separate direct state filing needed. ”
“Combined Federal/State Reporting Program: You may register with the IRS in the Combined Federal/State Reporting Program to file 1099s electronically to the IRS only. The IRS will then provide New Jersey with a copy of the 1099 information.”
“When to File Form 1099 You must file Form 1099 information returns on or before February 15 of the following year. If February 15 falls on a weekend or holiday, the due date is the next business day.”
“The State conforms to Federal 1099 electronic filing standards outlined in IRS Publication 1220 .”
“NJ-WT (September 2025), p. 19: "You must provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld from the payment."”
“You must provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld from the payment.”
Additional 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).
Scope: Original 1099 filings with no New Jersey state income tax withheld. State agencies revise rules without notice; verify with the New Jersey state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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