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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 or 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

Penalties, Interest, and Collection Fees

When a tax return is filed after the due date or the tax due is paid late, penalty and interest charges may be assessed as follows:

Late Filing Penalty
The late filing penalty is 5% of the tax due for each month (or part of a month) the return is late. The maximum penalty for late filing is 25% of the balance due. The Division also may charge a penalty of $100 for each month the return is late.

Late Payment Penalty

A late payment penalty of 5% of the tax due also may be charged.


The annual interest rate is 3% above the prime rate for every month (or part of a month) the tax is unpaid, compounded annually. At the end of each calendar year, any tax, penalties, and interest remaining due (unpaid) will become part of the balance on which interest is charged. For information on interest rates, see Technical Bulletin TB-21(R).

Collection Fees

In addition, if your tax bill is sent to our collection agency, a referral cost recovery fee of 10.7% of the tax due will be added to your liability. If a certificate of debt is issued for your outstanding liability, a fee for the cost of collection of the tax also may be imposed.

Last Updated: Monday, 12/30/19