The New Jersey Division of Taxation has just announced a new tax amnesty program offering the opportunity to file and pay certain tax obligations without penalties and with a reduced interest rate. The Amnesty program covers tax returns due from February 1, 2009 through September 1, 2017. The tax amnesty program begins on November 15, 2018 and continues through January 15, 2019. Once the Tax Amnesty period has passed, the New Jersey Division of Taxation will impose an additional 5% non-abatable penalty on any eligible tax debts that were not resolved during the Amnesty period.
The applicable taxes include all New Jersey state taxes that are administered by the New Jersey Division of Taxation, such as:
•Individual income taxes
•Corporation income taxes
•Inheritance and estate taxes
•Estate and trust income taxes
•Litter Control taxes
•Urban enterprise zone
•Employer withholding (payroll) taxes, but not unemployment, disability, and family leave insurance, which is administered by the New Jersey Department of Labor.
Taxpayers will receive New Jersey Amnesty letters from the Division of Taxation instructing them to access at www.taxamnesty.nj.gov to view a list of outstanding tax filings and/or tax payments for amnesty eligible periods. If you receive this Tax Amnesty letter, please contact our office so we can guide you through this process. Even if the taxpayer did not receive an Amnesty letter, you can access the website and electronically file and/or pay any eligible delinquent returns and payments through the Non-Outreach Portal on the website.