New Jersey Tax Year 2026

New Jersey 1099-NEC Filing Requirements, Tax Year 2026

What New Jersey requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers New Jersey.
Deadline February 15 See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **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... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies New Jersey's 1099-NEC 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-NEC 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-NEC data flows automatically when filers opt into CF/SF. Direct filing with NJ is required when NJ tax was withheld — the 1099-NEC must accompany Form NJ-W-3 and use the NJ-extended Pub 1220 layout (positions 723-734 carry State Income Tax Withheld).

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
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

Filing deadline
February 15
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with New Jersey for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies New Jersey's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to New Jersey automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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.

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-NEC for tax year 2026?

New Jersey accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does New Jersey participate in the CF/SF program?

Yes. New Jersey participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the New Jersey 1099-NEC filing deadline for tax year 2026?

The filing deadline is February 15. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does New Jersey accept for 1099-NEC?

Because CF/SF filing satisfies New Jersey, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with New Jersey if I also filed federally?

Generally no. Federal filing through CF/SF satisfies New Jersey's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the New Jersey 1099-NEC deadline?

**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. See the full penalty details below for the complete schedule.

How do I register to file with New Jersey?

Payers registered to withhold New Jersey Income Tax must log into their existing account to e-file Forms NJ-W-3 and 1099. See the registration section above for the full requirements.

Source citations

Verified from 6 primary sources
“"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. ”
Apr 23, 2026 https://www.nj.gov/treasury/taxation/git/efilemand.shtml
“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.”
Apr 25, 2026 https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf
“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.”
Apr 25, 2026 https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf
“Form 1099-NEC: Your submission to New Jersey will differ from your submission to the IRS. All fields and data will be the same except for the addition of State Income Tax Withheld on your submission to New Jersey, which will appear in positions 723-734. For State Income Tax Withheld, the payment amount must be right justified and unused positions must be zero-filled. If reporting no State Income Tax Withheld please zero fill.”
Apr 25, 2026 https://www.nj.gov/treasury/revenue/swdev.shtml
“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."”
Apr 25, 2026 https://www.state.nj.us/treasury/taxation/pdf/current/njwt.pdf
Conditional: CF/SF satisfies for payments of $1,000 or more
“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.”
Apr 26, 2026 https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf

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).

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