On March 19, 2020, the Chief Justice of the Supreme Court of New Jersey extended the 90-day time frame to file an administrative protest. If the 90-day time frame to file a protest expired after March 19, 2020, taxpayers have until 30 days after the State of Emergency has ended to file a protest with the Conference and Appeals Branch.
The Supreme Court of New Jersey determined that because the public health emergency has ended (Executive Order 244,) there is no longer a need to extend certain deadlines for State tax matters.
On April 14, 2022, the Court issued an order which ends the extension of time for filing an administrative protest (N.J.S.A. 54:49-18) or a Tax Court appeal (N.J.S.A. 54:51A-14). This is effective May 1, 2022.
An administrative protest must be postmarked by May 2, 2022, the next business day following the expiration of the extension period, to be considered timely. This applies to any determination or finding of the Director containing protest and appeal rights that would have expired between March 19, 2020 and May 1, 2022 (but for the original order's extension). If an administrative protest is not postmarked by May 2, 2022, the matter will be final and the Division will proceed with collection activity.
The statutory deadlines for filing a claim for a refund or credit under the Sales and Use Tax Act, the Gross Income Tax Act, and the State Uniform Tax Procedure Law, have been extended until April 1, 2022. The extension is available if the statutory deadline for filing a claim for a refund or credit was on or after March 9, 2020, and before April 1, 2022.
Since the State of Emergency has not been lifted, the following extensions remain in effect:
The Division pays interest on refunds that are issued six months after the date that the refund claim was filed, the date that the tax was paid, or the due date of the return, whichever is later ("the original interest payment period"). This provision applies to all taxes administered by the Division. The 2020 law extended the original interest payment period by an additional six months after the State of Emergency has ended ("the extended interest period"). If the original interest payment period ended prior to April 14, 2020 (the effective date of the law), the payment of interest on the refund will not be affected. If the original interest payment period ends on or after April 14, 2020, interest will be paid if the refund is issued after the original interest period or the extended interest period, whichever is later.
The Division has a statutorily prescribed time limit to audit and/or make assessments on tax returns ("the original assessment time period"). For most taxes, the original assessment period is within four years of the date that a tax return was filed. The original assessment period is shorter for Gross Income Tax returns, which must be assessed within three years of the date that a tax return was filed. A taxpayer may consent to an additional period of time beyond the three or four year period ("the consent period"). The law extended both the original assessment period and the consent period by an additional 90 days after the State of Emergency has ended ("the extended assessment time period").
Therefore, if either the original assessment period or the consent period ends on or after April 14, 2020, the Division can make an assessment on or before the expiration of the extended assessment period.
The Division is currently reviewing the following policies and will provide updates as soon as possible. Please continue to monitor our website and social media for updates.
We remain committed to providing the best service we can, and we thank you for your patience.
As part of the Division's response to the COVID-19 pandemic, we will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax, including but not limited to: extensions of the statute of limitations (consent forms); closing agreements; and the appointment of a Taxpayer Representative (M-5008-R).
The Division will accept scanned or photographed images of signatures or digital signatures that are encrypted as proof of original and unmodified documentation. The following file types are acceptable: tiff, jpg, jpeg, pdf, Microsoft Office Suite, or Zip.
The exception to this policy is any form that requires an original paper form with signature to be mailed, such as: the Notification of Sale, Transfer, or Assignment in Bulk form (C-9600), and Inheritance Tax returns and forms.
License renewals, tax clearances, and compliance checks will continue and we encourage the use of payment plans in order to get your needed renewal or license.
During the COVID-19 pandemic, we have made our payment plan guidelines more flexible. Taxpayers under an existing payment plan may be eligible to modify or extend their plan upon request. Taxpayers must contact the payment plan unit to modify their plan. Please send all requests to modify your plan to firstname.lastname@example.org.
If you are not on a payment plan and are unable to pay your taxes, you are urged to request a payment plan to help stay current with your tax filing responsibilities.
Interest will continue to accrue on any unpaid tax balances.
The Division has resumed in-person field work. To facilitate the progress of audits, taxpayers are encouraged to respond to any requests for information if they are able to do so. We will continue to accept requested information in electronic format or via mail where available, and/or hold meetings via video conference, if it is determined that doing so at the taxpayer's site is not necessary. P.L. 2020, c.19, effective April 14, 2020, extends the time frame for the Division to make an assessment. Refer to the Assessment of Tax information located above on this page.
In addition to telephone and video conferences, in-person conferences have resumed. If you submitted all documentation necessary to support your claim or have additional documentation to provide, please call or email your assigned Conference and Appeals Branch team member. If your previously submitted timely protest is currently not assigned, you can call 609-322-6056, or send an email to email@example.com. All communications should identify the Taxpayer’s name and contact information such as name, address, telephone number, and email address of taxpayer’s representative and, if applicable, authorized representative. Please be sure Form M-5008-R was provided in order to document any authorized representation.
Taxpayers should continue to file protests and requests for a hearing through either regular mail or by email to firstname.lastname@example.org.
The Division will continue to work current cases, but will limit in-person contact. New investigations & collection activity continue where deemed necessary to protect the State's interest and we will pursue taxpayers that willfully avoid meeting their New Jersey tax obligations and take steps where warranted.
Specialized collection units are operating with reduced staff, but are available to provide assistance or answer questions.
The Field Branch has established Regional Office phone lines available for businesses to call and discuss proactive ways to comply with New Jersey tax laws during this pandemic crisis. Businesses are encouraged to contact our local offices for help to avoid falling into common tax pitfalls. Investigators will work with businesses to help them avoid common filing errors, navigate the Division's website to locate specific guidance, set up payment plans, answer questions about electronic filing and payments, and discuss ongoing or pending cases. Callers may experience busy signals or delays in responding to telephone inquiries, emails, or general correspondence. We remain committed to continuing to provide the best service we can, we apologize for any inconvenience this may cause you and thank you for your patience. Because of limited staffing, you may be asked to leave a voice mail message and a representative will return your call.
Taxation's private collection vendor, Pioneer Credit Recovery (PCR) will continue to operate under modified conditions. PCR will consider abatements and extensions of time for COVID-19 related issues and will respond to taxpayer inquiries for accounts referred by the Division of Taxation.
The Division will continue to send non-filer delinquency notices for business taxes. Businesses are encouraged to file and remit returns and payments using our online business tax system. Please review the schedule of return and payment due dates for additional information.
Once returns have been filed, taxpayers who have a financial hardship can take that opportunity to resolve any outstanding liabilities by entering into a payment plan using the Division's flexible terms.
Tax clearances statutorily required will continue to be administered timely to ensure that the State can fulfill contractual obligations to award benefits to those participating in economic development programs.