N.J. Admin. Code § 18:35-6.4

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:35-6.4 - Electronic filing methods

(a) A taxpayer or tax return preparer may transmit electronically any income tax return or other information required or permitted to be filed with the Division for the purposes of the Gross Income Tax Act. Electronic transmissions may, subject to the provisions of (b) below, be made using applications provided by the Division, including the Division's web-based application, NJWebFile, the Federally-approved electronic filing application known as Federal/State e-file For Tax Professionals, or through any other electronic method made available by the Division or approved by the Division.

(b) For the 2011 taxable year and later, preparers that reasonably expect to prepare 11 or more individual gross income tax resident returns (including those filed for trusts and estates) during the tax year must use electronic methods for filing such returns and may pay the tax on behalf of the taxpayers in accordance with instructions published by the Director for all the individual gross income tax resident returns prepared or filed by the preparer, subject to such exceptions as the Director determines are reasonable or as otherwise set forth in (c) and (e) below. As a result of changes in technology, the Director shall determine which electronic methods of filing returns and paying tax satisfy the requirements imposed in this section.

(c) A civil union couple may file joint State gross income tax returns. Federal law, however, may not allow for a joint filing of Federal gross income tax returns by a civil union couple. If joint State/Federal electronic filing is not possible, a civil union couple's tax preparer may file a civil union couple's joint State gross income tax paper return without penalty when electronic joint filing of the Federal return would be prohibited. Civil union couple joint filings shall count toward the thresholds established in (b) above. Nothing in this subsection shall prevent a civil union couple from filing a joint return as indicated in 18:35-4.3.

(d) As used in this section, "tax preparer" means any person who prepares, for compensation, or who employs one or more persons to prepare for compensation, any return of tax or claim for refund under Title 54 or Title 54A of the New Jersey Statutes.

(e) If a taxpayer hires a tax preparer to whom (b) above applies, and either that taxpayer chooses not to have his or her return filed electronically or that taxpayer's return cannot be filed electronically for the reasons stated in (c) above, both the taxpayer and the preparer must complete an E-File Opt Out Request Form (NJ-1040-O). The tax preparer is required to keep a copy of the completed and signed Form NJ-1040-O and make it available at the Division's request. The original Form NJ-1040-O must be enclosed when the return is filed and the tax preparer must indicate that it is enclosed by filling in the oval in the signature section. No tax preparer who is required to e-file returns under (b) above shall be penalized under 54A:8-6.1(e) for filing a paper return, if the taxpayer opted out of e-filing or if the tax preparer prepared the return pro bono.

N.J. Admin. Code § 18:35-6.4

Amended by 48 N.J.R. 295(a), effective 2/16/2016