The New Jersey Division of Taxation has published a comprehensive list of return due dates. Here are some highlights:
What’s been extended:
- 2019 gross income tax returns and payments, including trusts
- 2019 corporate business tax returns and payments
- First quarter 2020 GIT/CBT estimated tax payments
- First quarter 1041 estimates
- Partnership returns and payments
- Partnership filing fees and licensed professional fees
Penalties and interest will not be imposed on the balance of 2019 income tax due between the original due date and July 15.
What has NOT been extended:
- Second quarter 2020 estimated tax payments
- Sales and use tax filings and remittances
- Payroll tax remittances (including those imposed by the New Jersey Department of Labor and Workforce Development)
- Inheritance taxes
The Division of Taxation will accept images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability. In addition, the Division of Taxation will allow Division employees to accept documents via email and to transmit documents to taxpayers established through secured messaging systems.