New Jersey

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New Jersey

Extension for tax year 2008

General Instructions

The New Jersey Division of Taxation automatically grants a six month extension of time to file until October 15, 2009 if you are filing for a Federal extension and have paid at least 80% of your total 2008 tax liability.

You are only required to file for an extension, if:

• You are NOT applying for a federal extension; or
• You are required to remit a tax payment in order to have at least 80% of your actual tax liability paid

To avoid interest and penalties you must have paid at least 80% of your current year tax liability by April 15, 2009 and submit your New Jersey return by October 15, 2009.

Penalty and Interest Charges on Tax Owed:

If the 80% requirement is not met, the extension will be retroactively denied and penalty and interest charges will be imposed from the original due date of the return.

• Late filing penalties of 5% per month or fraction thereof for each month the return is late, up to a maximum of 25% of the balance of tax due with the return; and $100 per month or fraction thereof that the return is late.
• Late payment penalty of 5% of any tax balance due.
• Interest, computed at the rate of 3 percentage (3%) points above the prime rate for every month or fraction of a month the tax is unpaid, compounded annually. At the end of each calendar year, any tax, penalties and interest remaining due will become part of the balance on which interest is charged.

If You Owe...

If you owe additional New Jersey Income Taxes you may pay your estimated balance due in the following ways:

Pay with check or money order:

1. Prepare a New Jersey Extension NJ-630 (click here to download PDF)
2. Enclose a check or money order with the voucher.
3. Mail to:
   State of New Jersey, Division of Taxation
   Revenue Processing Center
   PO Box 282
   Trenton NJ 08646-0282

Pay by Credit Card:

New Jersey accepts payment by credit card through Official Payments Corporation. Making your payment in this way automatically qualifies you for an extension of time to file your tax return until October 15, 2009. You will not need to file any other forms at this time. You can do this either on the web or by telephone.

Official Payments Corporation will accept Discover/NOVUS, MasterCard, Visa or American Express card to pay your personal income taxes. There is a convenience fee for this service equal to 2.5% of the tax amount being charged. The minimum fee is $1.00.

To make your payment and receive an automatic extension of time to file, have the following information ready:

• Payment Type: New Jersey - Extension Payments
• The amount you are paying in dollars and cents
• Your social security number
• Your spouse's social security number (if applicable)
• The first four letters of your last name
• The first four letters of your spouse's last name, if different from yours
• Tax year 2008
• Your home telephone number (including area code)
• Credit card number
• Credit card expiration date (MM/YYYY)
• ZIP Code for the address where your credit card bills are sent

On the Web:

Make your payment at the Official Payments Corp. web site.

By Telephone:

Use your touch-tone phone to call toll-free (800) 272-9829. At the end of your call you will be given a confirmation number. Write down and save this confirmation number for your records

Pay by Direct Debit or Credit Card:

You can pay your tax by Direct Debit (electronic check) or Credit Card using the department's online system at:

http://www.state.nj.us/treasury/taxation/

To make a payment you will need a New Jersey PIN (Personal Identification Number) which can be requested online.

You'll be asked to enter your Social Security number, date of birth (and your spouse's Social Security number and date of birth, if filing a joint return), your bank routing and account numbers, and the date you want the amount withdrawn from your account.

If You Do Not Owe...

If you have already paid at least 80% of your New Jersey taxes, or are expecting a refund, you can obtain an automatic extension to file your 2008 return until October 15, 2009 in the following ways:

When filing for a Federal Extension

File for a Federal Extension and attach a copy of your Federal extension form to your New Jersey tax return at the time of filing.

When NOT filing for a Federal Extension

Online

File for a New Jersey Extension online at http://www.state.nj.us/treasury/taxation/ . You will not need a New Jersey PIN to file your extension.

By Mail

1. Prepare a New Jersey Extension NJ-630 ( click here to download PDF )
2. Mail to:
   State of New Jersey, Division of Taxation
   Revenue Processing Center
   PO Box 282
   Trenton NJ 08646-0282