N.J. Admin. Code § 18:2-1.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:2-1.1 - Reproduction of forms

(a) Subject to conditions and requirements in (b) and (c) below and electronic filing requirements, the Director will accept, for filing purposes, reproductions of printed return forms, privately designed and printed, and/or computer-generated and computer-prepared forms, in lieu of the official forms printed and furnished by the Director.

(b) By letter to the Director, Division of Taxation, privately designed and printed and/or computer-generated and computer-prepared forms must be submitted for approval prior to use. Approval of such a form is at the Director's sole discretion, so long as the form does not interfere with either the Division of Revenue and Enterprise Services' or Division of Taxation's procedures in any way. If a reproduction is not approved, an explanation of the areas in which the form is deficient will be enclosed with the letter rejecting the reproduction. Approval of a reproduction of a tax form is valid for one tax year. If the official tax form has not changed since the year of approval, other than date changes and minor editorial changes, in which case, approval is valid until the official tax form changed in any other way. The submission of an unapproved reproduction does not satisfy statutory return filing requirements.

(c) Reproductions of printed official return forms must meet the following conditions and requirements to be acceptable for filing purposes:

1. Reproductions must be facsimiles of the complete official forms, for the proper tax period, produced by photocopying, computer, or other similar reproduction process.

2. Reproductions must be on paper of substantially the same weight and texture, of a quality at least as good as that used in the official form and of any color.

3. Reproductions must be the same size as the official form, both as to the overall dimensions of the paper and the image reproduced.

4. Format of pages must adhere to the following:

i. Both sides of the paper should be used in making reproductions. However, reproduction on one side will be acceptable;

ii. All reproductions must result in the same page arrangement as that of the official form and the spacing of the printed matter on each page and the fold must be the same as on the official form;

iii. Separate pages must be fastened together in numerical order; and

iv. Each separate page must be clearly identified by listing at the top of the page the taxpayer's name, the Federal identification number and the appropriate New Jersey serial number.

5. The quality of the reproduction of the printed matter must be substantially the same as that of the official form, and the filled-in information must be entirely legible.

6. The taxpayer's full and correct name and address and the identifying number as it appears on the form furnished by the Director must be typed or legibly printed on the reproduction.

7. Reproduction of forms may be made after insertion of the tax computations and the other required information. However, all signatures on forms to be filed must be original signatures, affixed subsequent to the reproduction process.

8. The Director does not approve or disapprove the specific equipment or process used in reproducing official forms, but requires only that the reproduced forms satisfy the stated conditions.

9. The Director does not approve or disapprove the specific writing medium or style of writing to be used, but requires that the filled-in information on the reproduced form be of good quality black-on-white, with handwriting of satisfactory legibility.

N.J. Admin. Code § 18:2-1.1

Amended by 47 N.J.R. 3150(a), effective 12/21/2015