Beginning November 15, 2018 and running until January 15, 2019 taxpayers in New Jersey who owe unpaid taxes of almost all types may pay amounts outstanding and avoid penalties and collection fees and will be subject to a reduced interest rate.

This amnesty applies to State tax liabilities for tax returns due on or after February 1, 2009 through September 1, 2017. Some restrictions apply.

In many cases the State will have already contacted taxpayers by mail with the amnesty offer and detailed instructions. All requests for amnesty must be filed electronically. To apply, log into the Amnesty Processing Center using the Amnesty ID and PIN printed on your amnesty notice. Once you are logged in, you can:

• View your balance(s) due;
• View any delinquent tax returns;
• Submit a payment.

If you have not received a notice and want to submit a payment or file delinquent returns, visit the Non-Outreach Portal by clicking here.
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Payments should be made electronically through the Amnesty Processing Center by either e-check or credit card. The State will also accept checks, money orders, and cashier’s checks made payable to “State of New Jersey” in the Regional Information Centers.

If you have not filed a tax return for any period, file the return(s) without payment before proceeding through amnesty. Once submitted, return to the Amnesty Processing Center to make the payment and complete the amnesty process.
 
Any tax return submitted by mail must be postmarked by January 15, 2019. Any return or payment received after January 15, 2019 will not qualify for tax amnesty. Penalties and collection fees will be reinstated, full interest will be due on remaining balances, and a 5% amnesty penalty will be implemented for all outstanding balances covered by the eligible period. The amnesty penalty cannot be waived or abated.

In order for a tax to be eligible for New Jersey tax amnesty, it must be administered and collected by the New Jersey Division of Taxation. This excludes taxes such as local property taxes and payroll taxes owed to the New Jersey Department of Labor.