NJ Tax Calendar 2026

Name: Monaco CPA - NJ Tax Filing Services
Address: Livingston, NJ, 07039, US
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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.

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Business Entity Return Deadlines (TY 2025)

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 15 (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.

Month-by-Month Calendar

Every major federal and NJ deadline for 2026, organized chronologically. Dates adjusted for weekends and holidays where applicable.

January 2026

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
Jan 31	W-2s and 1099-NEC to recipients	W-2 / 1099-NEC	Employers / payers
Jan 31	Federal FUTA return and domestic employer NJ-927-H	940 / NJ-927-H	Employers

February 2026

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 15	NJ annual reconciliation of GIT withheld	NJ-W-3	Employers
Feb 15	1099s filed with NJ (or via CF/SF program)	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

March 2026

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

April 2026

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

May 2026

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

June 2026

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

July 2026

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

August 2026

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

September 2026

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 20	August NJ sales tax remittance (monthly filers)	ST-51	Large sellers

October 2026

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
Oct 31	Federal Form 941 (Q3)	941	Employers

November 2026

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 15	Extended NJ C-Corp return (CBT-100)	CBT-100	C-Corps
Nov 20	October NJ sales tax remittance (monthly filers)	ST-51	Large sellers

December 2026

Date	Deadline	Form	Who
Dec 15	Q4 NJ CBT estimated payment (note: NOT January 15)	CBT-150	C-Corps / S-Corps
Dec 20	November NJ sales tax remittance (monthly filers)	ST-51	Large sellers
Dec 31	Last day for tax-year planning (charitable contributions, etc.)	—	All taxpayers

NJ Extension Rules by Entity Type

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.

Estimated Tax Safe Harbors

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%

7 Deadline Mistakes That Cost NJ Taxpayers

Missing the BAIT election deadline

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.

Assuming NJ honors the federal corporate extension

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.

Using the federal due date for NJ business returns

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.

Not making NJ estimated payments at the $400 threshold

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.

Forgetting the NJ-W-3 by February 15

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.

Not paying enough with the NJ extension

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.

Missing the December 15 CBT estimated payment

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 Penalty & Interest Reference

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.

Related Resources

Estimated Tax Calculator

Calculate your federal and NJ estimated tax payments for the current year.

NJ Payroll Tax Guide

Every NJ employer payroll tax: SUI, SDI, FLI, WF/SWF rates, NJ-927, and filing rules.

NJ S-Corp Election Guide

How to make the NJ S-Corp election, reasonable comp, and BAIT interplay.

Quarterly Estimated Taxes NJ

Deep dive on NJ estimated tax rules, safe harbors, and penalty avoidance.

NJ vs Federal Tax Rules

Key differences between NJ and federal tax rules for small business owners.

NJ BAIT Election

Pass-Through Business Alternative Income Tax: election, rates, and estimated payments.

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NJ Tax Calendar FAQ

When is the NJ-1040 due for 2025 tax year?

The NJ-1040 is due April 15, 2026 — the same date as the federal 1040. NJ explicitly states that 'New Jersey Income Tax returns are due when your federal return is due.' If you file a federal extension (Form 4868), NJ automatically honors it — no separate NJ-630 filing is needed, provided you've paid at least 80% of your NJ tax liability by April 15.

Are NJ business return deadlines the same as federal?

No — and this is one of the most commonly missed facts in NJ tax compliance. NJ Corporation Business Tax returns are due on the 15th day of the month following the month the federal return is originally due. For calendar-year filers: S-Corps (CBT-100S) are due April 15 (federal is March 16), C-Corps (CBT-100) are due May 15 (federal is April 15), and partnerships (NJ-1065) are due April 15 (federal is March 16).

When is the NJ BAIT election deadline?

The BAIT election for tax year 2025 must be made electronically by March 16, 2026 — the original due date of Form PTE-100. This deadline cannot be extended, and the election cannot be made retroactively. If you miss March 16, the Division of Taxation will not accept a PTE-100 for that tax year. This is one of NJ's hardest deadlines.

Does NJ honor the federal extension automatically?

It depends on the entity. For individual returns (NJ-1040): yes, NJ automatically honors the federal extension if you've paid at least 80% of your NJ tax liability by April 15. For partnerships (NJ-1065): yes, NJ grants an automatic 5-month extension if a federal Form 7004 exists. For corporate returns (CBT-100, CBT-100S): no — you must file Form CBT-200-T separately with 90% of the tax liability paid.

When are NJ estimated tax payments due?

NJ estimated tax payments (NJ-1040-ES) follow the same schedule as federal: April 15, June 15, September 15, 2026, and January 15, 2027. However, NJ's threshold is lower — you must make estimated payments when the expected balance due exceeds $400 (federal threshold is $1,000). NJ CBT estimated payments have a 4th installment due December 15 instead of January 15.

When are NJ sales tax returns due?

All NJ registered businesses file the quarterly ST-50 return by the 20th of the month following each quarter: April 20, July 20, October 20, and January 20. If you collected more than $30,000 in NJ sales tax in the prior year and have monthly liability exceeding $500, you also file monthly ST-51 remittances by the 20th of the following month (except the 3rd month of each quarter, which rolls into the ST-50).

What are the NJ property tax due dates?

NJ property taxes are due quarterly: February 1, May 1, August 1, and November 1, with a 10-day grace period (to the 10th of each month). After the grace period, interest accrues retroactively to the 1st at 8% per annum on the first $1,500 and 18% per annum on amounts above $1,500.

What is the NJ underpayment interest rate for 2026?

NJ's interest rate on outstanding tax balances for 2026 is 10.00% (Prime Rate 7.00% + 3%), compounded annually. This is notably steeper than the federal rate of 7% for Q1 2026 (dropping to 6% for Q2 2026). Combined with NJ's flat 5% late payment penalty, timely estimated payments are critical.

When do I need to file NJ-927 payroll reports?

The NJ-927 (Employer's Quarterly Report) and WR-30 (employee wage detail) are both due on the 30th of the month following each quarter: April 30, July 30, October 30, and January 30. Note NJ uses the 30th, not the 31st like federal Form 941. The annual NJ-W-3 reconciliation is due February 15.

When is the NJ Annual Report due for my LLC or corporation?

NJ Annual Reports are due on the last day of your anniversary month (the month you formed the entity). The filing fee is $75 for for-profit entities. After two consecutive years of non-filing, a business may be administratively dissolved. Reinstatement requires filing all past-due reports, a reinstatement fee ($95 for corporations, $75 for LLCs), and a tax clearance certificate.

Never Miss a NJ Tax Deadline

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Gregory Monaco, CPA LLC d/b/a Monaco CPA · NJ CPA Firm License #20CB00789800 · Personal License #20CC04711400

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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.