New Jersey Personal Tax Extension Guide

Form NJ-630  ·  Individual Income Tax  ·  Personal Filing Guide

New Jersey grants an automatic six-month extension for filing personal income tax returns to taxpayers who have been approved for a federal extension by the IRS and have paid at least 80% of their tax liability by April 15, 2026. Meeting both conditions avoids the late filing penalty. The state filing deadline moves from April 15, 2026, to October 15, 2026.

New Jersey's 80% payment requirement specifically prevents the late filing penalty. However, any amount unpaid after April 15 is still subject to late payment penalties and interest, regardless of the extension. In other words, paying 80% avoids one penalty but not the other—pay as much as possible by April 15 to minimize all charges.

When filing your New Jersey return by October 15, include a copy of your federal extension application (Form 4868) or your IRS confirmation number. This documents your eligibility for the automatic state extension.

• Credit Card: Pay online at nj.gov/treasury/taxation/payments-notices.shtml or by phone at 1-888-673-7694. Visa, American Express, MasterCard, and Discover accepted. Fees apply.
• ACH / E-Check: Pay online at the same Division of Taxation website, or call customer service at 1-609-292-6400. E-check payments available by phone.

Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return) is used for mailing an extension payment:
State of New Jersey, Division of Taxation
Revenue Processing Center
P.O. Box 282
Trenton, NJ 08646-0282

New Jersey's failure-to-file penalty is $100 per month plus 5% of unpaid tax per month, up to a maximum of 25%. The failure-to-pay penalty is a flat 5% of unpaid tax. The filing penalty is the one avoided by paying 80% and having a federal extension; the payment penalty applies to any remaining balance regardless.

• File IRS Form 4868 and pay at least 80% of your NJ tax liability by April 15, 2026, to avoid the late filing penalty.
• Pay as much as possible to minimize late payment penalties on any remaining balance.
• Include your Form 4868 or IRS confirmation number when filing your NJ return by October 15.
• Use the NJ Division of Taxation website for online payment options.

New Jersey's extension requires both a federal extension and 80% payment by April 15. Pay as much as you can, include your federal extension documentation when filing, and submit your return by October 15, 2026.

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