--- title: "New Jersey 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "New Jersey state 1099-NEC, 1099-MISC and W-2 filing: yes, Form NJ-W-3, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-new-jersey" --- State filing · New Jersey # New Jersey 1099 and W-2 filing requirements What New Jersey Division of Taxation asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Monday, 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) | [NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025)](https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf) | | **Monday, February 15, 2027**Monday, 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 | [NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025)](https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf) | Federal dates for the same forms are in the [deadline finder for New Jersey](/bookkeeping/1099-w2-filing-deadline-finder?states=nj), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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](/bookkeeping/guides/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)](https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf) - [NJ Division of Taxation: Reconciling Tax Withheld With Form NJ-W-3 (last updated 05/07/25)](https://nj.gov/treasury/taxation/njit34.shtml) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)