The short answer. Provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year, or if any area income tax was withheld from the payment. First New Jersey 1099 date in 2027: Monday, February 15, 2027.
New Jersey filing rules at a glance
- Who asks
- New Jersey Division of Taxation
- State 1099 copies
- Yes
- 1099 due
- February 15
- W-2 due
- February 15 (state copies with Form NJ-W-3)
- Year-end form
- Form NJ-W-3, Gross Income Tax Reconciliation of Tax Withheld, due February 15
- E-filing
- Since tax year 2020, Form NJ-W-3 and all W-2, W-2G and 1099 attachments must be submitted electronically; paper filings by mail aren't accepted.
- IRS CF/SF
- Counts for the state (forms the IRS forwards: 1099-NEC, 1099-MISC)
New Jersey dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Monday, February 15, 2027Monday, February 15, 2027 is Washington's Birthday, a federal holiday. Check whether the agency moves the date. | New Jersey | 1099s of $1,000 or more, or with New Jersey withholding (unless filed through CF/SF) | |
Monday, February 15, 2027Monday, February 15, 2027 is Washington's Birthday, a federal holiday. Check whether the agency moves the date. | New Jersey | Form NJ-W-3 with the New Jersey copy of each W-2 |
Federal dates for the same forms are in the deadline finder for New Jersey, which can also add any other states you paid people in.
New Jersey and the IRS combined program
You may register with the IRS in the Combined Federal/State program to file 1099s electronically with the IRS only; the IRS forwards the information to the area. The area is on the IRS participating-state table in Publication 1220.
Worth knowing in New Jersey
- The area's $1,000 trigger is written in its own withholding guide and differs from the federal $2,000 threshold. The September 2025 guide doesn't say how the two fit together for 2026 payments between $1,000 and $2,000; ask the Division or your preparer before skipping a area copy.
- Employees who worked through December 31 must also receive their W-2s by February 15, per the NJ-WT guide.
Working through the area contractors one by one? The 1099 contractors checklist for NJ businesses walks through W-9s, the threshold and filing.
Where this comes from
- NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025)
- NJ Division of Taxation: Reconciling Tax Withheld With Form NJ-W-3 (last updated 05/07/25)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
New Jersey questions
Do I have to file Form 1099-NEC with New Jersey?
Provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year, or if any area income tax was withheld from the payment.
Does the IRS combined federal/state program take care of New Jersey?
You may register with the IRS in the Combined Federal/State program to file 1099s electronically with the IRS only; the IRS forwards the information to the area.
When are New Jersey W-2s and the year-end form due for 2026 wages?
The area's page: February 15 (state copies with Form NJ-W-3). The year-end form is Form NJ-W-3, Gross Income Tax Reconciliation of Tax Withheld, due February 15. On the 2027 calendar that's Monday, February 15, 2027.
Do I have to e-file with New Jersey?
Since tax year 2020, Form NJ-W-3 and all W-2, W-2G and 1099 attachments must be submitted electronically; paper filings by mail aren't accepted.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit