Navigating tax season can feel overwhelming, especially with the complex mix of federal, state, and local regulations that New Jersey residents and business owners must follow. Missing important deadlines or failing to understand specific filing requirements can lead to penalties, interest charges, and unnecessary stress.

To help you stay compliant and avoid costly mistakes, here’s a comprehensive guide to the key New Jersey tax deadlines and filing requirements for 2025, whether you are an individual taxpayer, freelancer, or small business owner.

1. Key New Jersey Individual Tax Deadlines for 2025

New Jersey individual taxpayers need to pay close attention to these important dates:

• April 15, 2025:
  Deadline to file your New Jersey Gross Income Tax return (Form NJ-1040) for the 2024 tax year. This is also the due date for federal tax returns unless extended by the IRS.
  
• April 15, 2025:
  Deadline to pay any balance due on your New Jersey state income tax return to avoid penalties and interest.
  
• April 15, 2025:
  Deadline to make the first quarterly estimated tax payment for 2025 (Form NJ-1040-ES) if required.
  
• June 15, 2025:
  Deadline to make the second quarterly estimated tax payment for 2025.
  
• September 15, 2025:
  Deadline for the third quarterly estimated tax payment.
  
• January 15, 2026:
  Deadline for the fourth quarterly estimated tax payment for 2025. 

2. Business Tax Deadlines in New Jersey

If you operate a business in New Jersey — whether as a sole proprietor, LLC, S-corporation, or partnership — you must also meet the following deadlines:

• March 15, 2025:
  Deadline for filing New Jersey Corporate Business Tax (CBT) returns for calendar-year corporations.
  
• April 15, 2025:
  Deadline for most partnership returns (Form NJ-1065) and sole proprietorships (Form NJ-1040).
  
• April 15, 2025:
  Deadline for LLCs filing as partnerships or sole proprietorships, depending on their federal election.
  
• April 15, 2025:
  First installment due for New Jersey corporation estimated taxes for 2025 (if applicable). 

New Jersey businesses that owe more than $500 in estimated taxes must make quarterly payments to avoid underpayment penalties.

3. Special Deadlines for Sales and Use Tax

Businesses that sell taxable goods or services in New Jersey must collect Sales and Use Tax and remit it to the state.

Filing frequency depends on the volume of your sales:

• Monthly Filers: Returns and payments are due by the 20th of the following month.
  
• Quarterly Filers: Returns and payments are due by the 20th of the month following the quarter-end (April 20, July 20, October 20, January 20).
  
• Annual Filers: Returns and payments are due by January 20 of the following year. 

All filings must be submitted electronically through the New Jersey Division of Revenue and Enterprise Services website.

4. Filing Extensions in New Jersey

If you cannot meet the filing deadline, you may request a six-month extension using Form NJ-630. However, an extension of time to file is not an extension of time to pay. You must still estimate and pay any tax owed by April 15, 2025, to avoid penalties and interest.

Important:
New Jersey grants an automatic extension if you receive a federal extension, but you must still submit Form NJ-630 if you owe additional state taxes.

5. Estimated Taxes for Individuals and Businesses

If you expect to owe more than $400 in New Jersey income taxes after subtracting withholdings and credits, you must make estimated payments during the year.

Quarterly due dates:

• 1st Payment: April 15, 2025
• 2nd Payment: June 15, 2025
• 3rd Payment: September 15, 2025
• 4th Payment: January 15, 2026

Failure to make timely estimated payments can result in penalties and interest, so it’s crucial to plan ahead and work with a CPA if your income varies during the year.

6. Common Filing Requirements for New Jersey Taxpayers

Here are important filing requirements to keep in mind:

• Income Thresholds:
  If your New Jersey gross income is more than $20,000 (single) or $10,000 (married, filing separately), you must file a return.
  
• Nonresidents:
  If you earned income from New Jersey sources (work, rental property, business activities), you must file a nonresident return (Form NJ-1040NR).
• Property Tax Relief:
  Eligible homeowners and tenants may qualify for property tax deductions or credits through the ANCHOR program (Affordable New Jersey Communities for Homeowners and Renters).
• Business Registration:
  All businesses must register with the New Jersey Division of Revenue before starting operations. 

7. Penalties for Missing New Jersey Deadlines

Missing filing or payment deadlines can result in serious consequences, including:

• Late filing penalty: 5% per month, up to 25% of the unpaid tax
• Late payment penalty: 5% of the unpaid tax, plus interest at the prevailing rate
• Underpayment penalty for estimated taxes
• Additional penalties for failing to remit Sales and Use Tax 

Staying organized, filing on time, and paying what you owe can help you avoid these unnecessary costs.

Why Work With a CPA for New Jersey Tax Compliance?

Tax laws in New Jersey can be complicated, and they change frequently. Working with a CPA offers major advantages, including:

• Expert guidance on all filing requirements
  
• Strategic tax planning to reduce your liability
  
• Timely submission of returns and estimated payments
  
• Audit support if needed
  
• Year-round advisory services for individuals and businesses
  

At Dimov Tax Specialists, we help New Jersey residents and businesses stay compliant while maximizing savings opportunities. Whether you need help preparing your 2024 tax return, making estimated payments, or planning ahead for 2025, our team is here to help.

Final Thoughts

Understanding New Jersey’s tax deadlines and filing requirements is essential to staying compliant and protecting your finances. Whether you are managing a business or handling personal taxes, planning ahead ensures you meet every obligation without last-minute stress.

Need expert help with your New Jersey taxes? Contact Dimov Tax Specialists today to schedule your consultation and get the support you need for a successful tax season and beyond.