Extension of due dates for Individual Gross Income Tax and Corporation Business Tax – In order to maintain consistency with the federal income tax extension, the Governor, Senate President and Assembly Speaker announced they will work to extend the due date to file and make payments for these taxes until July 15th. Please continue to check back at this website for updates and specific information as it becomes available.
Beginning on March 18th and continuing at least through April 17th, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 20th.
Our call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. As a result, you may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.
You can file for free through the New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.
We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.
P.L. 2003, c. 105, the Nursing Home Quality of Care Improvement Fund Act, (the Act) established an assessment on nursing homes to increase Medicaid reimbursement rates and provide additional funds for improving the quality of services delivered to New Jersey nursing home residents.
Effective July 1, 2019, the per diem assessment increased from the current rate of $11.92 to $14.67. This adjustment is necessary to achieve 6% of the aggregate amount of revenues received by nursing homes as outlined in the Act (N.J.S.A. 26:2H-92, et seq.).
The recently-enacted fiscal year 2020 Appropriation Act which outlines these payments, includes a new minimum per diem payment floor, quality incentive add-ons for nursing home facilities that meet or exceed national benchmarks for selected quality measures, and an increase in the provider assessment rate add-on for all nursing home facilities subject to the assessment.
Revenues collected as a result of the change will be reinvested into Medicaid payment rates to generate additional federal matching funds and deliver a net increase in resources to the industry.
The first returns reflecting the revised per diem assessment rate are due on October 21, 2019.