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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
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

Audit-Tax Types

Our Branches audit various tax types we administer.

Gross Income Tax Audit Branch
This Branch conducts audits of New Jersey Individual Income Tax returns filed by:
  • Residents;
  • Nonresident individuals;
  • Estates and trusts.
We develop the Audit selection criteria by using internal information and information from:
  • The Internal Revenue Service;
  • Other States;
  • Other New Jersey State Agencies; and
  • Public sources.
We identify and pursue taxpayers who fail to file tax returns. This includes:
  • S Corporation Shareholders;
  • Partners;
  • Members of LLCs;
  • Beneficiaries of estates and trusts;
  • Self-employed individuals;
  • Entertainers;
  • Professional athletes; and
  • Delinquent business entities such as partnerships, LLCs and employers that withhold New Jersey Gross Income Tax.

Inheritance and Estate Tax Branch
    This Branch conducts audits of New Jersey Inheritance and Estate Tax Returns. The auditor reviews the tax return(s) and all supporting documentation to verify:
  • The estate has correctly valued its assets and transfers;
  • All deductions taken are proper; and
  • All distributions are made in accordance with the will and other governing instruments, if any, or the laws of intestacy. If you have any questions regarding your audit, contact the auditor assigned to your case. His/her contact information is listed on your audit correspondence. If you agree with an assessment and would like to make a payment with a check, follow the instructions included with your Notice of Assessment. You can also make an Online Payment. If you disagree with an assessment, you have the right to protest and appeal. Inform your assigned auditor and:
  • Explain that you disagree with the assessment;
  • Clearly state the reasons why; and
  • Provide all necessary documentation to support your position. If you are still not satisfied:
  • Refer to the Protest and Appeal Instructions included with your Notice of Assessment; and
  • File a protest directly with the Chief of the Inheritance and Estate Tax Branch.
  • Do not file a protest with the Conference and Appeals Branch. Visit our New Jersey Inheritance and Estate Taxes overview page for more information.

In-State Field Audit
This Branch consists of 20 field audit teams strategically located throughout the State. Field Audit district offices are located in:
  • Hamilton Township (Quakerbridge);
  • Newark;
  • Hackensack;
  • Camden;
  • Neptune; and
  • Galloway.
In-State Field Auditors:
  • Examine taxpayer's books and records to ensure compliance with existing laws and regulations;
  • Conduct comprehensive audits on all taxes administered by the Division. The primary focus is on Sales and Use Tax and Corporation Business Tax.
  • We usually perform Audits on site at the taxpayer's place of business or at sites identified by the taxpayer's representative.

    Cash Audit Program

    The Division recently placed a special emphasis on auditing smaller "cash-only" businesses in addition to medium- and large-sized entities. This is part of a larger effort to continually improve our compliance and collection efforts.

    Since the program's inception in 1996, cash audit and compliance efforts have become an integral part of Field Audit operations.

    Office Audit Branch
    This Branch audits Corporation Business Tax returns filed by both domestic and foreign corporations. In addition, Branch personnel audit other tax types including:
    • Financial Business Tax;
    • Insurance Premiums Tax;
    • Ocean Marine Tax;
    • Retaliatory Tax;
    • Sanitary Landfill Taxes; and
    • Spill Compensation and Control Tax.
      The Audit Selection Group develops the selection criteria by using internal information and information from:
    • The Internal Revenue Service;
    • Other States;
    • Other New Jersey State Agencies; and
    • Public sources.

    Excise Tax Audit Branch

    This Branch audits Corporation Business Tax returns filed by both domestic and foreign corporations. In addition, Branch personnel audit other tax types including: The Excise Tax Audit Branch is responsible for conducting office and field audits of various taxes including:
    • Cigarette Tax;
    • Tobacco and Nicotine Products Wholesale Sales and Use Tax;
    • Sales and Use Tax;
    • Motor Fuels Tax;
    • Petroleum Products Gross Receipts Tax;
    • Alcoholic Beverage Tax;
    • Spill Compensation and Control Tax;
    • Litter Control Fee; and
    • Public Utilities Tax.

    Out-of-State Field Audit Branch

    This Branch:
    • Performs field audits of taxpayers maintaining out-of-State accounting records;
    • Examines taxpayers' books and records to ensure compliance with existing laws and regulations; and
    • Conducts comprehensive audits on all taxes the Division administers, with the primary focus on Sales and Use Tax and Corporation Business Tax.
    Auditors usually perform audits on-site at the taxpayer's place of business. They also can perform audits at sites provided by the taxpayer's representative. Current Out-of-State regional offices:
    • Des Plaines, Illinois
    • Anaheim, California
    Field auditors also operate out of:
    • Atlanta, Georgia
    • Denver, Colorado
    • Houston, Texas
    • Tampa, Florida
    • New Jersey

    Last Updated: Thursday, 04/09/20