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Every federal and New Jersey tax deadline in one place. Individual, business, payroll, and sales tax, month by month, with form numbers, extension rules, and the NJ-specific timing differences that trip people up. By Greg Monaco, CPA.
Calendar-year entities filing for tax year ending December 31, 2025.
| Entity | Federal Form | Federal Due | NJ Form | NJ Due | Extended |
|---|---|---|---|---|---|
| S-Corp | 1120-S | Mar 16 | CBT-100S | Apr 15 | Oct 15 (NJ) |
| C-Corp | 1120 | Apr 15 | CBT-100 | May 15 | Nov 16 (NJ) |
| Partnership | 1065 | Mar 16 | NJ-1065 | Apr 15 | Sep 15 (NJ)* |
| BAIT | - | - | PTE-100 | Mar 16 | Sep 15 |
| Sole Prop | 1040 (Sch C) | Apr 15 | NJ-1040 | Apr 15 | Oct 15 |
* NJ-1065 receives a 5-month extension (not 6), landing on September 15. NJ does NOT automatically honor the federal extension for corporate returns; CBT-200-T must be filed separately.
Every major federal and NJ deadline for 2026, organized chronologically. Dates adjusted for weekends and holidays where applicable.
| Date | Deadline | Form | Who |
|---|---|---|---|
| Jan 15 | Q4 2025 estimated tax (federal & NJ individual) | 1040-ES / NJ-1040-ES | Individuals |
| Jan 15 | Q4 2025 BAIT estimated payment | PTE-150 | BAIT entities |
| Jan 20 | Q4 2025 NJ sales tax return | ST-50 | Sales tax filers |
| Jan 30 | Q4 2025 NJ payroll report | NJ-927 / WR-30 | Employers |
| Feb 2 | W-2s and 1099-NEC to recipients (Jan 31 falls on Saturday) | W-2 / 1099-NEC | Employers / payers |
| Feb 2 | Federal FUTA return and domestic employer NJ-927-H (Jan 31 falls on Saturday) | 940 / NJ-927-H | Employers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Feb 1 | NJ property tax Q1 installment (grace to Feb 10) | - | Property owners |
| Feb 2 | 1099-NEC to IRS (Jan 31 falls on Saturday) | 1099-NEC | Payers |
| Feb 2 | W-2s to SSA (federal filing) | W-2 / W-3 | Employers |
| Feb 17 | NJ annual reconciliation of GIT withheld (Feb 15 falls on Sunday) | NJ-W-3 | Employers |
| Feb 17 | 1099s filed with NJ (or via CF/SF program; Feb 15 falls on Sunday) | 1099 / NJ-W-3M | Payers |
| Feb 17 | 1099-DA and 1099-B statements to recipients | 1099-DA / 1099-B | Brokers |
| Feb 20 | January NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Mar 2 | 1099-MISC and 1099-K to IRS (paper) | 1099-MISC / 1099-K | Payers |
| Mar 16 | Federal S-Corp and Partnership returns | 1120-S / 1065 | S-Corps / Partnerships |
| Mar 16 | NJ BAIT election & PTE-100 return (HARD DEADLINE) | PTE-100 | BAIT entities |
| Mar 20 | February NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Mar 31 | 1099-MISC, 1099-K, 1099-DA to IRS (e-file) | 1099 series | Payers / brokers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Apr 1 | NJ property tax assessment appeal deadline | - | Property owners |
| Apr 15 | Federal 1040 & NJ-1040 individual returns | 1040 / NJ-1040 | Individuals |
| Apr 15 | NJ S-Corp (CBT-100S) & NJ Partnership (NJ-1065) | CBT-100S / NJ-1065 | S-Corps / Partnerships |
| Apr 15 | Federal C-Corp return | 1120 | C-Corps |
| Apr 15 | Q1 2026 estimated tax (federal & NJ individual & BAIT) | 1040-ES / NJ-1040-ES / PTE-150 | Individuals / BAIT entities |
| Apr 15 | Q1 NJ CBT estimated payment | CBT-150 | C-Corps / S-Corps |
| Apr 15 | IRA / Roth IRA / HSA contribution deadline for TY 2025 | - | Individuals |
| Apr 15 | Extension deadline (individual, S-Corp, partnership, C-Corp) | 4868 / 7004 / CBT-200-T | All filers |
| Apr 20 | Q1 2026 NJ sales tax return | ST-50 | Sales tax filers |
| Apr 30 | Q1 NJ payroll report & federal Form 941 | NJ-927 / WR-30 / 941 | Employers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| May 1 | NJ property tax Q2 installment (grace to May 11) | - | Property owners |
| May 1 | Property tax appeal (revaluation municipalities) | - | Property owners |
| May 15 | NJ C-Corp return (CBT-100) | CBT-100 | C-Corps |
| May 15 | CBT-200-T extension (NJ C-Corp, must file separately) | CBT-200-T | C-Corps |
| May 20 | April NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Jun 15 | Q2 2026 estimated tax (federal & NJ individual & BAIT) | 1040-ES / NJ-1040-ES / PTE-150 | Individuals / BAIT entities |
| Jun 15 | Q2 NJ CBT estimated payment | CBT-150 | C-Corps / S-Corps |
| Jun 20 | May NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Jul 20 | Q2 2026 NJ sales tax return | ST-50 | Sales tax filers |
| Jul 30 | Q2 NJ payroll report | NJ-927 / WR-30 | Employers |
| Jul 31 | Federal Form 941 (Q2) | 941 | Employers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Aug 1 | NJ property tax Q3 installment (grace to Aug 10) | - | Property owners |
| Aug 1 | NJ Farmland Assessment application (for next tax year) | FA-1 | Farm property owners |
| Aug 20 | July NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Sep 15 | Q3 2026 estimated tax (federal & NJ individual & BAIT) | 1040-ES / NJ-1040-ES / PTE-150 | Individuals / BAIT entities |
| Sep 15 | Q3 NJ CBT estimated payment | CBT-150 | C-Corps / S-Corps |
| Sep 15 | Extended federal S-Corp (1120-S) & Partnership (1065) | 1120-S / 1065 | S-Corps / Partnerships |
| Sep 15 | Extended NJ Partnership (NJ-1065) & BAIT (PTE-100) | NJ-1065 / PTE-100 | Partnerships / BAIT entities |
| Sep 21 | August NJ sales tax remittance (monthly filers; Sep 20 falls on Sunday) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Oct 15 | Extended federal 1040 & NJ-1040 individual returns | 1040 / NJ-1040 | Individuals |
| Oct 15 | Extended federal C-Corp (1120) & NJ S-Corp (CBT-100S) | 1120 / CBT-100S | C-Corps / S-Corps |
| Oct 20 | Q3 2026 NJ sales tax return | ST-50 | Sales tax filers |
| Oct 30 | Q3 NJ payroll report | NJ-927 / WR-30 | Employers |
| Nov 2 | Federal Form 941 (Q3; Oct 31 falls on Saturday) | 941 | Employers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Nov 1 | NJ property tax Q4 installment (grace to Nov 10) | - | Property owners |
| Nov 2 | NJ Senior Freeze / ANCHOR / Stay NJ 2025 application | PAS-1 | Eligible seniors/homeowners |
| Nov 16 | Extended NJ C-Corp return (CBT-100; Nov 15 falls on Sunday) | CBT-100 | C-Corps |
| Nov 20 | October NJ sales tax remittance (monthly filers) | ST-51 | Large sellers |
| Date | Deadline | Form | Who |
|---|---|---|---|
| Dec 15 | Q4 NJ CBT estimated payment (note: NOT January 15) | CBT-150 | C-Corps / S-Corps |
| Dec 21 | November NJ sales tax remittance (monthly filers; Dec 20 falls on Sunday) | ST-51 | Large sellers |
| Dec 31 | Last day for tax-year planning (charitable contributions, etc.) | - | All taxpayers |
Extensions extend filing time only, never payment time. Interest accrues on any unpaid balance from the original due date.
| Entity | NJ Extension Form | Payment Required | Auto-Honor Federal? | Extension Length |
|---|---|---|---|---|
| Individual (NJ-1040) | NJ-630 (or auto w/ federal 4868) | 80% of tax liability | Yes | 6 months |
| C-Corp / S-Corp | CBT-200-T (must file separately) | 90% of tax liability | No | 6 months |
| Partnership (NJ-1065) | PART-200-T (auto w/ federal 7004) | 80% of filing fee | Yes | 5 months |
| BAIT (PTE-100) | PTE-200-T | 80% of tax liability | No | 6 months |
The BAIT election itself cannot be extended, only the PTE-100 return filing. If the extension payment threshold is not met, the extension is retroactively denied and late filing penalties apply.
Meet these thresholds to avoid underpayment penalties. NJ's individual safe harbor (80%) is more generous than the federal (90%).
| Tax Type | Current-Year | Prior-Year | High-Income (>$150K) |
|---|---|---|---|
| NJ Individual (GIT) | 80% | 100% | 110% |
| NJ BAIT | 80% | 100% | - |
| NJ CBT | 90% | 100% | - |
| Federal Individual | 90% | 100% | 110% |
Key NJ rate tables that directly affect deadline planning: BAIT rates, CBT minimums, CBT estimated payment thresholds, and payroll deposit frequency rules.
| Distributive Proceeds | Rate |
|---|---|
| $0 - $250,000 | 5.675% |
| $250,001 - $1,000,000 | 6.52% |
| Over $1,000,000 | 10.9% |
Single-member LLCs and sole proprietorships are excluded from BAIT. Election must be made by the original PTE-100 due date (March 16, 2026 for calendar-year filers) and cannot be made retroactively. See NJ BAIT Election Guide.
| NJ Gross Receipts | Minimum Tax |
|---|---|
| Under $100,000 | $500 ($375 for S-corps) |
| $100,000 - $249,999 | $750 |
| $250,000 - $499,999 | $1,000 |
| $500,000 - $999,999 | $1,500 |
| $1,000,000+ | $2,000 |
Affiliated groups with total payroll of $5M+ owe $2,000 minimum regardless of gross receipts. Even inactive corporations must pay minimum tax. Top CBT rate is 9% plus 2.5% Corporate Transit Fee for C-corps with NJ allocated income >$10M (TY 2024-2028), creating an effective 11.5% top rate. S-corps and public utilities are exempt from the Transit Fee.
| Installment | Due Date | Standard (<$50M) | Large Filer (≥$50M) |
|---|---|---|---|
| 1st | April 15 | 25% | 25% |
| 2nd | June 15 | 25% | 50% |
| 3rd | September 15 | 25% | Skipped |
| 4th | December 15 | 25% | 25% |
Quarterly CBT installments are mandatory when prior-year tax exceeds $1,500 (C-corps) or $375 (S-corps). Below these thresholds, a single 50% prepayment of prior-year tax may be made instead. CBT safe harbor requires 90% of current-year tax or 100% of prior-year tax, stricter than the individual/BAIT 80% safe harbor.
| Frequency | Trigger | Due Date | Form |
|---|---|---|---|
| Weekly | Prior-year NJ withholding ≥ $10,000 | Wednesday following payroll week | NJ-927-W |
| Monthly | Monthly withholding ≥ $500 in first two months of quarter | 15th of following month | NJ-500 |
| Quarterly | Monthly withholding < $500 | 30th of month after quarter (with NJ-927) | NJ-927 |
Weekly payers must remit via EFT and file Form NJ-927-W (not the standard NJ-927). NJ uses the 30th of the month, not the 31st, differing from federal Form 941 (due the last day of the month: Apr 30, Jul 31, Oct 31, Jan 31). NJ-927-H (domestic employer annual return) is due January 31.
The PTE-100 and BAIT election must be filed by March 16, 2026. This is a hard, non-extendable deadline; miss it and the entity cannot elect BAIT for the entire tax year. No retroactive cure exists.
NJ automatically honors federal extensions for individual and partnership returns, but NOT for corporate returns. CBT-200-T must be filed separately with 90% of tax liability paid. Failing to file it means no NJ extension, even if a federal Form 7004 exists.
NJ CBT returns trail federal by one month. The CBT-100S is due April 15 (not March 16), and the CBT-100 is due May 15 (not April 15). Filing on the federal due date results in a late filing, or worse, filing a month early and missing last-minute adjustments.
NJ requires estimated payments when the expected balance due exceeds $400 (lower than the federal $1,000 threshold). Many taxpayers who don't need to make federal estimated payments still owe NJ estimated payments.
The annual NJ reconciliation of GIT withheld falls between W-2 distribution (January 31) and the filing season rush. It's easily overlooked, and discrepancies between NJ-927 totals and the NJ-W-3 trigger notices.
NJ requires 80% of tax liability paid for a valid individual extension. If this threshold is not met, the extension is retroactively denied and late filing penalties apply from the original due date, not the extended date.
The NJ CBT 4th-quarter estimated payment is due December 15: a full month earlier than the individual/BAIT January 15 payment. This catches business owners who expect all Q4 payments to share the same date.
NJ's cost of late payment is among the steepest in the region.
| Penalty Type | Rate | Notes |
|---|---|---|
| Late filing | 5% per month, max 25% + $100/mo | Applies after due date or extended due date |
| Late payment | 5% flat (one-time) | Separate from late filing; both can apply |
| Underpayment interest | 10.00% (2026) | Prime + 3%, compounded annually, from original due date |
| Collection referral | 11% of total debt | Added if debt sent to outside collection |
NJ's flat 5% late payment penalty is significantly harsher than the federal 0.5%-per-month penalty. Combined with the 10% interest rate, NJ penalties can exceed 15% of the unpaid amount within the first year.
Calculate your federal and NJ estimated tax payments for the current year.
Read moreEvery NJ employer payroll tax: SUI, SDI, FLI, WF/SWF rates, NJ-927, and filing rules.
Read moreHow to make the NJ S-Corp election, reasonable comp, and BAIT interplay.
Read moreDeep dive on NJ estimated tax rules, safe harbors, and penalty avoidance.
Read moreKey differences between NJ and federal tax rules for small business owners.
Read morePass-Through Business Alternative Income Tax: election, rates, and estimated payments.
Read moreSubscribe to receive NJ tax deadline reminders before each major filing date. No spam, just timely reminders so you never miss a deadline.
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Whether you need help with individual returns, business filings, estimated payments, or BAIT elections, Monaco CPA covers the deadlines so you don't have to worry about them.
Gregory Monaco, CPA LLC d/b/a Monaco CPA · NJ CPA Firm License #20CB00789800 · Personal License #20CC04711400
Livingston, NJ 07039 · (862) 320-9554 · taxhelp@MonacoCPA.CPA
Deadlines shown are for calendar-year filers. Weekend and holiday adjustments are noted where applicable. Verify all dates with the IRS and NJ Division of Taxation before filing. This page is for informational purposes only and does not constitute tax advice. Use of this website does not create a CPA-client relationship.
IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, I inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.