New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 35 - NEW JERSEY GROSS INCOME TAX › Subchapter 6 - EXTENSION OF TIME TO FILE; RETURN REQUIREMENTS › Section 18:35-6.4 - Electronic filing methods

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A taxpayer or tax
				return preparer may transmit electronically any income tax return or other
				information required or permitted to be filed with the Division for the purposes of
				the Gross Income Tax Act. Electronic transmissions may, subject to the provisions of
				(b) below, be made using applications provided by the Division, including the
				Division's web-based application, NJWebFile, the Federally-approved electronic
				filing application known as Federal/State e-file For Tax Professionals, or through
				any other electronic method made available by the Division or approved by the
				Division.
(b) For the 2011 taxable year
				and later, preparers that reasonably expect to prepare 11 or more individual gross
				income tax resident returns (including those filed for trusts and estates) during
				the tax year must use electronic methods for filing such returns and may pay the tax
				on behalf of the taxpayers in accordance with instructions published by the Director
				for all the individual gross income tax resident returns prepared or filed by the
				preparer, subject to such exceptions as the Director determines are reasonable or as
				otherwise set forth in (c) and (e) below. As a result of changes in technology, the
				Director shall determine which electronic methods of filing returns and paying tax
				satisfy the requirements imposed in this section.
(c) A civil union couple may file joint State
				gross income tax returns. Federal law, however, may not allow for a joint filing of
				Federal gross income tax returns by a civil union couple. If joint State/Federal
				electronic filing is not possible, a civil union couple's tax preparer may file a
				civil union couple's joint State gross income tax paper return without penalty when
				electronic joint filing of the Federal return would be prohibited. Civil union
				couple joint filings shall count toward the thresholds established in (b) above.
				Nothing in this subsection shall prevent a civil union couple from filing a joint
				return as indicated in
				18:35-4.3.
(d) As used in this section, "tax preparer" means
				any person who prepares, for compensation, or who employs one or more persons to
				prepare for compensation, any return of tax or claim for refund under Title 54 or
				Title 54A of the New Jersey Statutes.
(e) If a taxpayer hires a tax preparer to whom (b)
				above applies, and either that taxpayer chooses not to have his or her return filed
				electronically or that taxpayer's return cannot be filed electronically for the
				reasons stated in (c) above, both the taxpayer and the preparer must complete an
				E-File Opt Out Request Form (NJ-1040-O). The tax preparer is required to keep a copy
				of the completed and signed Form NJ-1040-O and make it available at the Division's
				request. The original Form NJ-1040-O must be enclosed when the return is filed and
				the tax preparer must indicate that it is enclosed by filling in the oval in the
				signature section. No tax preparer who is required to e-file returns under (b) above
				shall be penalized under
				54A:8-6.1(e)  for
				filing a paper return, if the taxpayer opted out of e-filing or if the tax preparer
				prepared the return pro bono.