Notice New Jersey Tax Amnesty Program (P.L. 2018, c. 46)
The New Jersey Tax Amnesty Program will begin on November 15, 2018 and end on January 15, 2019. Tax amnesty is only available for State tax liabilities for tax returns due on or after February 1, 2009, and before September 1, 2017.
No Penalty and Reduced Interest
The program offers a waiver of most penalties, Referral Cost Recovery Fees, or cost of collection fees and one-half of the balance of the interest that remains due as of November 1, 2018. Civil fraud penalties and criminal penalties will not be waived.
In order to receive tax amnesty, a taxpayer must pay the outstanding tax due and remaining one-half of the related interest by the end of the amnesty period. In addition, the taxpayer must file all delinquent returns. Payments made through amnesty are not eligible for refund or credit. Taxpayers participating in amnesty will no longer have the right to appeal the amount paid.
Most taxpayers with an outstanding New Jersey tax liability for any tax return due on or after February 1, 2009, and before September 1, 2017, are eligible for tax amnesty.
- A taxpayer who has filed an administrative or judicial appeal related to a tax assessment may request tax amnesty, but it will only be granted with the Director’s approval.
- A taxpayer who has been notified by the Office of Criminal Investigation in the Division of Taxation that he or she is under criminal investigation for a State tax matter, or a taxpayer who has been charged with a State tax matter (as certified by a county prosecutor or the Attorney General) is not eligible for tax amnesty unless the Office of Criminal Investigation certifies to the Director that the State tax matter involving that person was resolved.
- A taxpayer is not eligible for tax amnesty for a tax that is not administered and collected by the Division.
Post Amnesty Penalty
If a taxpayer is eligible for, but chooses not to take advantage of tax amnesty, an additional 5% penalty, which the Division cannot waive or abate, will be imposed on any eligible amount not resolved during the amnesty period.
Filing for Tax Amnesty
Visit the New Jersey Tax Amnesty website to view your outstanding liability (Amnesty ID and PIN required). To obtain tax amnesty, you must:
- File all required tax returns electronically, if available;
- Make full payment for amnesty eligible taxes, plus one-half of the balance of interest due electronically; and
- Acknowledge the payment/waiver statement before January 15, 2019, the end of the Tax Amnesty period.
If your tax returns cannot be filed electronically, you can still make full payment and acknowledge the payment/waiver statement online. Mail paper tax returns to:
New Jersey Division of Taxation
50 Barrack Street
PO Box 286
Trenton, NJ 08695-0286.
All filings delivered by mail must be postmarked by midnight on January 15, 2019, or delivered to the Division of Taxation by the close of business on January 15, 2019.
For additional information about the Tax Amnesty Program, including regulations related to implementation of the program, visit the New Jersey Tax Amnesty website or call the Tax Amnesty Hotline 1-800-781-8407.