New Jersey Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits; NJ Sales Tax monthly return due
Next Deadline: May 15 — Form 990 due for nonprofits; NJ Sales Tax monthly return due
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
New Jersey State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| NJ Gross Income Tax (resident) | Individuals, sole proprietors | April 15 | October 15 |
| NJ Estimated Income Tax (Q1-Q4) | Individuals owing $400+ | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Corporation Business Tax (CBT) | C-Corporations | April 15 (calendar year) | October 15 (with 90% tax paid) |
| S Corporation Return (CBT-100S) | S-Corporations | March 15 | September 15 |
| Partnership Return (NJ-1065) | Partnerships | March 15 | September 15 |
| Sales & Use Tax | Businesses with taxable sales | Monthly (20th), Quarterly, or Annual | — |
| Payroll — Employer Withholding | Employers | Monthly, quarterly, or weekly | — |
| Annual Report | All corporations & LLCs | Anniversary of formation | — |
Quarterly Estimated Tax Deadlines in New Jersey
New Jersey follows the same quarterly estimated tax schedule as the federal government:
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Estimated payments are required if you expect to owe $400 or more in NJ income tax after credits and withholding. Corporations must make estimated CBT payments if they expect to owe $500 or more.
New Jersey-Specific Tax Requirements
New Jersey imposes a graduated Gross Income Tax on individuals with rates ranging from 1.4% to 10.75% (the top rate applies to income over $1 million). Sole proprietors and pass-through entity owners report business income on their personal NJ-1040 returns. New Jersey also offers a Pass-Through Business Alternative Income Tax (PTE/BAIT) that allows S-corps and partnerships to elect to pay tax at the entity level, generating a federal SALT deduction for owners.
The Corporation Business Tax (CBT) applies to C-corporations at rates of 6.5% on net income up to $50,000, 7.5% on income between $50,000 and $100,000, 9% on income over $100,000, and a surcharge of 2.5% on income over $1 million (through 2028). There is a minimum tax ranging from $500 to $2,000 depending on gross receipts. New Jersey also imposes a Sales and Use Tax at 6.625%, collected on most tangible goods and some services.
Employers must withhold NJ income tax from employee wages and remit it on a schedule determined by the amount withheld — weekly, monthly, or quarterly. NJ also requires Unemployment Insurance (UI), Temporary Disability Insurance (TDI), Family Leave Insurance (FLI), and Workforce Development/Supplemental Workforce Fund contributions. The Annual Report filing is due on the anniversary month of formation, with a $75 fee for LLCs and $25 for corporations.
What Happens If You Miss a New Jersey Tax Deadline?
Late filing penalties in New Jersey are 5% per month of the tax due (or fraction of a month), up to a maximum of 25%. A late payment penalty of 5% of the unpaid balance is assessed immediately. Interest accrues on unpaid taxes at the prime rate plus 3% (adjusted annually; approximately 11.5% for 2026).
For estimated tax underpayments, NJ charges interest at the same prime-plus-3% rate on the shortfall. The state may also impose a $100 per month penalty for failure to file certain information returns (partnerships, S-corps).
New Jersey grants automatic 6-month extensions for individual income tax returns (file NJ-630) and 6-month extensions for corporate returns, but you must pay at least 90% of the tax due by the original deadline to avoid penalties. No extension of time to file is an extension of time to pay.
New Jersey Division of Taxation
---
> Books behind before a deadline? Ketchup catches up your QuickBooks in 3–7 business days. Get your price →
Related Resources
Behind on New Jersey taxes?
Accounting Ketchup catches up your QuickBooks so you can file on time.