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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Notice to Software Vendors

Re: Authorized format for New Jersey Gross Income Tax Fiduciary Returns (Form NJ-1041)

Electing Small Business Trust (ESBT)

Form NJ-1041SB is the only form acceptable for the filing and reporting of income to New Jersey by an Electing Small Business Trust. A Gross Income Tax Fiduciary Return, Form NJ-1041, which duplicates the federal Form1041 format required by the Internal Revenue Service for Electing Small Business Trusts has not been approved by the Division of Taxation and is not an authorized tax return for New Jersey gross income tax purposes.

Grantor Trust

A federal grantor trust is required to complete a New Jersey Gross Income Tax Fiduciary return, Form NJ-1041, in accordance with the NJ-1041 line-by line general instructions and specific grantor trust instructions. A NJ-1041 format which duplicates the federal Form 1041 instructions and ignores the grantor trust’s income and deductions has not been approved by the Division of Taxation and is not an authorized tax return for New Jersey gross income tax purposes.

In addition, for tax years beginning in 2007, a grantor trust is required to prepare a Schedule NJ K-1, Form NJ-1041, listing the income, loss and gain amounts reportable by the grantor on their Form NJ-1040 or 1040NR, an attachment in lieu of a detailed Schedule NJK-1, Form NJ-1041 in not an acceptable format.

Last Updated: Wednesday, 12/11/19