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

Voluntary Disclosure Program

The New Jersey Voluntary Disclosure Program allows Individual and Business taxpayers that have tax filing obligations or business activities that create nexus for New Jersey Tax purposes to come forward and file the appropriate tax return(s) and registration forms, and pay outstanding tax obligations.
Benefits of Voluntary Disclosure
  • Anonymity pending an agreement;
  • Possible waiver of some or all penalties;
  • Limit the look-back period for Business only.
  • Eliminates the risk of being discovered under audit. If you do not come forward through a Voluntary Disclosure Agreement, and you are contacted as part of a nexus investigation, you could be subject to unlimited look-back years.
General Guidelines to be Eligible for the Program
  • No previous contact with the taxpayer by the Division or any of its agents;
  • Not registered or authorized, but willing to register for the specific tax for which you wish to come forward by filing Form NJ-REG with the Division of Revenue and Enterprise Services. You may also be required to make a Public Records Filing depending on the type of business ownership;
  • Not currently under any criminal investigation;
  • Willing to file requested returns and pay outstanding tax liabilities within the established timeframe.
  • The Division will not grant a Voluntary Disclosure Agreement where the minimum look-back period is not met. For returns filed annually, the minimum look-back is four years (three prior years plus present year). For returns filed quarterly (Sales and Use Tax and Employer Withholding Tax), the minimum look-back is four years (16 quarters).
We expect you to remain compliant with all on-going and future tax obligations.

Last Updated: Thursday, 04/02/20