New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 2 - GENERAL POLICIES AND PROCEDURES › Subchapter 1 - FORMS › Section 18:2-1.1 - Reproduction of forms

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Subject to conditions and requirements in (b)
				and (c) below and electronic filing requirements, the Director will accept, for
				filing purposes, reproductions of printed return forms, privately designed and
				printed, and/or computer-generated and computer-prepared forms, in lieu of the
				official forms printed and furnished by the Director.
(b) By letter to the Director, Division of
				Taxation, privately designed and printed and/or computer-generated and
				computer-prepared forms must be submitted for approval prior to use. Approval of
				such a form is at the Director's sole discretion, so long as the form does not
				interfere with either the Division of Revenue and Enterprise Services' or Division
				of Taxation's procedures in any way. If a reproduction is not approved, an
				explanation of the areas in which the form is deficient will be enclosed with the
				letter rejecting the reproduction. Approval of a reproduction of a tax form is valid
				for one tax year. If the official tax form has not changed since the year of
				approval, other than date changes and minor editorial changes, in which case,
				approval is valid until the official tax form changed in any other way. The
				submission of an unapproved reproduction does not satisfy statutory return filing
				requirements.
(c) Reproductions of
				printed official return forms must meet the following conditions and requirements to
				be acceptable for filing purposes:
1.
				Reproductions must be facsimiles of the complete official forms, for the proper tax
				period, produced by photocopying, computer, or other similar reproduction
				process.
2. Reproductions must be on
				paper of substantially the same weight and texture, of a quality at least as good as
				that used in the official form and of any color.
3. Reproductions must be the same size as the
				official form, both as to the overall dimensions of the paper and the image
				reproduced.
4. Format of pages must
				adhere to the following:
i. Both sides of the
				paper should be used in making reproductions. However, reproduction on one side will
				be acceptable;
ii. All reproductions
				must result in the same page arrangement as that of the official form and the
				spacing of the printed matter on each page and the fold must be the same as on the
				official form;
iii. Separate pages must
				be fastened together in numerical order; and
iv. Each separate page must be clearly identified
				by listing at the top of the page the taxpayer's name, the Federal identification
				number and the appropriate New Jersey serial number.
5. The quality of the reproduction of the printed
				matter must be substantially the same as that of the official form, and the
				filled-in information must be entirely legible.
6. The taxpayer's full and correct name and
				address and the identifying number as it appears on the form furnished by the
				Director must be typed or legibly printed on the reproduction.
7. Reproduction of forms may be made after
				insertion of the tax computations and the other required information. However, all
				signatures on forms to be filed must be original signatures, affixed subsequent to
				the reproduction process.
8. The
				Director does not approve or disapprove the specific equipment or process used in
				reproducing official forms, but requires only that the reproduced forms satisfy the
				stated conditions.
9. The Director does
				not approve or disapprove the specific writing medium or style of writing to be
				used, but requires that the filled-in information on the reproduced form be of good
				quality black-on-white, with handwriting of satisfactory legibility.