1040-NJ: Preparing the extension (FAQ)

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Summary

Use Screen NJExt in the Payments folder to generate the Form NJ-630 extension request / payment voucher. The New Jersey Division of Taxation may waive certain penalties if taxpayer files an extension, provided that other criteria are met. One of the key steps to having the penalty waived is to file an extension request by the original due date. Federal Form 4868 can serve as an extension request. New Jersey Form NJ-630 can be used for both the extension request and the accompanying voucher for making an extension payment.

Details on the Form NJ-630 extension request / payment voucher.

  • New Jersey also accepts federal Form 4868 as the extension request.
  • If not making a payment, the New Jersey Division of Taxation still accepts Form NJ-630 without a payment amount.
  • The New Jersey Division of Taxation supports electronic funds withdrawal of the extension payment. See Extension Payment - Electronic Funds Withdrawal for submitting the extension payment electronically.

Payments and filing criteria

Taxpayers who do not pay all of their income tax by the original return due date are typically subject to late penalty. However, the New Jersey Division of Taxation waives certain late penalties on the unpaid balance of tax that is due as of April 15, 2019 if the taxpayer meets all of the following criteria.

  • Taxpayer pays at least 80 percent of the tax by the original due date, April 15, 2019. (This may be accomplished via withholding, estimates, additional payments, etc.)
  • Taxpayer files extension request via New Jersey Form NJ-630 or federal Form 4868 by the original due date, April 15, 2019. (This includes making any federal or state extension payments online.)
  • Taxpayer files Form NJ-1040 or Form NJ-1040NR by the extended due date, October 15, 2019.
  • Taxpayer pays remainder of the tax due by the extended due date, October 15, 2019.

Preparing the extension

Use the information below to complete Form NJ-630, Application for Extension of Time to File.

Entering extension data

Use Screen NJExt to complete Form NJ-630.

  • To have the application calculate a balance due with extension based on current data entry and calculations on the return: Enter X in the Calculate Extension field on Screen NJExt. Choose Setup > 1040 Individual > Federal tab > Extensions to select the method for calculating the extension payment amount. When using File > Print Extensions to select multiple clients at once for electronic filing, the application marks the Calculate Extension field if the Create an extension without total tax liability amounts checkbox is not marked.
  • To force the extension payment amount to pay with Form NJ-630: Enter an amount in the Balance due on extension (Force) on Screen NJExt.
  • To let the taxpayer decide the extension payment amount: Leave the Calculate extension and Balance due on extension (Force) fields blank on Screen NJExt. When this option is used, the application leaves the payment amount field blank on Form NJ-630.

Printing the extension

Choose File > Print Extensions to print Form NJ-630 when data entry is complete on Screen NJExt.

Preparing the return after filing an extension payment

When preparing an extended return, ensure you have the following information from the extension.

  • Amount actually paid with extension: The amount paid with extension is included on the line for Estimated Tax Payment on Form NJ-1040 or Form NJ-1040-NR. Enter the amount on Screen NJExt in the Extension payment actually made; reportable on main return field. Note that the application populates this field when the extension was created if the application calculated the extension payment amount or if the extension payment amount was forced. Change the data entry for this amount if the taxpayer paid some other amount.

    If an extension was filed via some means other than the application, enter the actual amount paid with extension in the Force field. By doing so, this will automatically complete data entry in other fields, including fields for extended due date and amount actually paid with extension.

  • Indicate extension has been filed; attach federal extension: If federal Form 4868 was used for the extension request, mark the Federal extension application attached field on Screen NJExt and attach a copy of federal Form 4868 to the return when paper-filing. (Certain information in the scannable area of Form NJ-1040 is based on this data entry. Note that the application marks the related data entry field on Screen NJExt when using File > Print Extensions to print the federal or New Jersey extension.

    If the federal extension was filed on-line, enter the On-line federal extension confirmation number on Screen NJExt. This information is reported on Form NJ-1040 and in the electronic record.

    If a New Jersey extension was previously filed and Form NJ-1040 is being filed electronically, enter 1 in the New Jersey extension filed field on Screen NJExt. This information is used in the electronic record.

    It is not necessary to include a copy of Form NJ-630 with paper filed Form NJ-1040.

  • Date return filed: Enter the Date return filed on Screen NJPen. If the date exceeds the extended due date, the application calculates late penalty on the unpaid balance due.

Related articles

1040-All States: State extension information
1040 New Jersey frequently asked questions
Screen NJExt

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