NJ Tax Calendar 2026
The major 2026 federal and New Jersey deadlines for the calendar-year individual and business filings listed here. Individual, business, payroll, and sales tax, month by month, with form numbers, extension rules, and the NJ-specific timing differences that apply. This is a selection, not a complete list: fiduciary returns (Form 1041 and NJ-1041), estate and gift returns (Forms 706 and 709), the Form 990 series, FBAR, Form 5500, excise-tax filings, and fiscal-year variants of the returns below are not covered, so check the rules for your specific forms. By Greg Monaco.
Quick Answer
- NJ business return deadlines trail federal by one month: CBT-100S due April 15 (fed March 16), CBT-100 due May 15 (fed April 15).
- The TY2025 BAIT election (via the PTE File and Pay System) had a hard March 16, 2026 deadline: no extension, no retroactive election. The PTE-100 return filing itself could receive a six-month extension only if Form PTE-200-T was timely filed and the required payment was made; neither the election deadline nor the payment deadline was extended.
- NJ estimated installments require the NJ-1040-ES computation, including projected tax, withholding and credits, required-payment rules, safe harbors, annualization, payment dates, thresholds, and exceptions; ordinary dates are adjusted for weekends and legal holidays.
- NJ's underpayment interest rate for 2026 is 10.00% (prime + 3%); federal individual-underpayment rates are set separately by quarter.
- Extensions extend filing time only; never payment time. NJ requires 80% paid (individuals) or 90% paid (corporations) for a valid extension.
NJ business return deadlines do not mirror federal deadlines. The CBT-100S (S-Corp) and NJ-1065 (Partnership) are due April 15: one month after the federal March 16 deadline. The CBT-100 (C-Corp) is due May 15: one month after the federal April 15 deadline. The BAIT return (PTE-100) is due March 16: before the underlying entity returns. Treat NJ and federal as two distinct timeline tracks.
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 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.
Month-by-Month Calendar
The selected major federal and NJ deadlines for 2026, organized chronologically. Dates are 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 |
| 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 |
February 2026
| Date | Deadline | Form | Who |
|---|---|---|---|
| Feb 1 | NJ property tax Q1 installment; any grace through Feb 10 depends on the municipality's adopted period and current collector rule, with interest generally running from Feb 1 if payment is not timely | - | 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 | Electronic NJ annual reconciliation of GIT withheld (Feb 15 falls on Sunday) | NJ-W-3 | Employers |
| Feb 17 | NJ-required 1099 state copies due; direct NJ filing versus eligible CF/SF transmission depends on the actual form, issuer and payment flow, filing duty, and current program rules (Feb 15 falls on Sunday) | Applicable 1099 / NJ-W-3 | Required state-copy filers |
| Feb 17 | 1099-DA and 1099-B statements to recipients | 1099-DA / 1099-B | Brokers |
| Feb 20 | January NJ sales tax portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
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 (nonextendable) and original PTE-100 due date; the return filing may receive a six-month extension only when the timely PTE-200-T and required-payment conditions are met | PTE-100 | BAIT entities |
| Mar 20 | February NJ sales tax portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
| Mar 31 | 1099-MISC, 1099-K, 1099-DA to IRS (e-file) | 1099 series | Payers / brokers |
April 2026
| Date | Deadline | Form | Who |
|---|---|---|---|
| Apr 1 | Standard-calendar NJ property tax assessment appeal deadline, subject to the later 45-day bulk-mailing rule, May 1 revaluation or reassessment rule, Jan 15 alternate-county calendar, and other notice and assessment facts | - | 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 | Individual extension (Form 4868) + Federal C-Corp extension (Form 7004). S-Corp/Partnership Form 7004 extensions were due March 16. NJ CBT-100 (C-Corp) CBT-200-T extension is due May 15. | 4868 / 7004 | Individuals + C-Corps |
| 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; any grace through May 11 depends on the municipality's adopted period and current collector rule, with interest generally running from May 1 if payment is not timely | - | 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 portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
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 portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
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; any grace through Aug 10 depends on the municipality's adopted period and current collector rule, with interest generally running from Aug 1 if payment is not timely | - | Property owners |
| Aug 1 | NJ Farmland Assessment application (for next tax year) | FA-1 | Farm property owners |
| Aug 20 | July NJ sales tax portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
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 21 | August NJ sales tax portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules (Sep 20 falls on Sunday) | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
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 |
| Nov 2 | Federal Form 941 (Q3; Oct 31 falls on Saturday) | 941 | Employers |
November 2026
| Date | Deadline | Form | Who |
|---|---|---|---|
| Nov 1 | NJ property tax Q4 installment; any grace through Nov 10 depends on the municipality's adopted period and current collector rule, with interest generally running from Nov 1 if payment is not timely | - | Property owners |
| Nov 2 | NJ Senior Freeze / ANCHOR / Stay NJ 2025 application | PAS-1 (65+/disability) / ANC-1 (under 65) | Eligible seniors, homeowners, and renters |
| Nov 16 | Extended NJ C-Corp return (CBT-100; Nov 15 falls on Sunday) | CBT-100 | C-Corps |
| Nov 20 | October NJ sales tax portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
December 2026
| 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 portal payment when an ordinary ST-50 filer had prior-year NJ sales/use tax collected exceeding $30,000 and current-month tax due exceeding $500; special assigned returns follow their own rules (Dec 20 falls on Sunday) | monthly sales-tax remittance (NJ Tax Portal / Make a Payment) | Threshold-meeting ordinary ST-50 filers |
| Dec 31 | Calendar-year cutoff for qualifying 2026 transactions, including charitable contributions intended for 2026 treatment; transaction-specific rules control | - | Taxpayers with applicable year-end transactions |
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) | Federal Form 7004; PART-200-T if filing fee due | 80% of filing fee and installment; CBT-206/90% if NJ-CBT-1065 tax due | Yes, subject to fee/tax rules | 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
These are reference points, not payment recommendations. Current Form NJ-2210 generally computes individual underpayment interest from the smaller of 80% of current-year NJ tax or 100% of prior-year NJ tax; installment timing and exceptions are tested separately.
| Tax Type | Current-Year | Prior-Year | High-Income (>$150K) |
|---|---|---|---|
| NJ Individual (GIT) | 80% | 100% | 110% statute* |
| NJ BAIT | 80% | 100% | - |
| NJ CBT | 90% | 100% | - |
| Federal Individual | 90% | 100% | 110% |
* N.J.S.A. 54A:9-6(d)(3) states a 110% prior-year exception above the applicable gross-income threshold. The NJ Division of Taxation says it imposes estimated-tax interest using the smaller of 100% of prior-year tax or 80% of current-year tax, as reflected on current Form NJ-2210. The federal 110% rule is separate.
NJ Tax Rate Reference Tables
Key NJ rate tables that directly affect deadline planning: BAIT rates, CBT minimums, CBT estimated payment thresholds, and payroll deposit frequency rules.
BAIT Tax Rates (TY 2022 Forward)
| 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 on or before the original PTE-100 due date (March 16, 2026 for TY2025 calendar-year filers) and cannot be made retroactively. See NJ BAIT Election Guide.
NJ CBT Minimum Tax by Gross Receipts
| NJ Gross Receipts | CBT-100 (C-Corp) | CBT-100S (NJ S-Corp) |
|---|---|---|
| Under $100,000 | $500 | $375 |
| $100,000 - $249,999 | $750 | $562 |
| $250,000 - $499,999 | $1,000 | $750 |
| $500,000 - $999,999 | $1,500 | $1,125 |
| $1,000,000+ | $2,000 | $1,500 |
The current whole-dollar CBT-100S instructions display $562 for the statutory $562.50 second tier. CBT-100S liability is the greater of the applicable tiered minimum or the 6.5%/7.5%/9% income-based CBT on Form 1120-S income subject to federal corporate income tax, such as applicable built-in gains or excess net passive income; this table shows only the minimum component. Affiliated- or controlled-group payroll, QSSS, combined-return, entity, period, activity, and current-instruction facts can change the amount and filing mechanics. For a C-corporation subject to the 9% CBT rate and the 2.5% Corporate Transit Fee on allocated taxable net income over $10 million for a covered 2024-2028 privilege period, the stated rates sum to 11.5% on that base. The fee is measured by allocated taxable net income over $10 million rather than by entire net income. Public utilities and S-corps filing their own separate CBT-100S are not subject to it, but the fee is imposed at the combined-group level on a CBT-100U return, and an S-corp member's income is not excluded from the group's threshold or fee computation.
CBT Estimated Payment Rules (Form CBT-150)
| 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 required when the prior-year total tax liability exceeds the installment-payment safe-harbor amount on the return (for a separate-return S corporation, $1,500 per the 2025 CBT-100S instructions, line 5a; confirm the C-corporation amount in the current CBT-100 instructions). At or below that amount, 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.
NJ Withholding Deposit Frequency
| 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.
Seven Deadline Issues to Review
Missing the BAIT election deadline
The TY2025 BAIT election had to be made by March 16, 2026 - a hard, non-extendable deadline; miss it and the entity cannot elect BAIT for tax year 2025, with no retroactive cure. Keep the distinction straight: the PTE-100 return filing could receive a six-month extension only when Form PTE-200-T was timely filed and the required payment conditions were met; tax remained due on the original date, and the election could not be extended.
Assuming a federal extension covers every NJ condition
For NJ-1065, federal Form 7004 can provide a 5-month filing extension, but it does not remove New Jersey payment and extension-form conditions. A filing fee due requires PART-200-T with the required payment by the original due date; NJ-CBT-1065 tax due requires CBT-206 with the required payment. Corporate CBT returns use CBT-200-T with 90% of tax liability paid. An extension of time to file never extends the time to pay.
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 means filing a month earlier than the NJ deadline. Reserve 'late' for filing after the actual NJ due date.
Skipping a required New Jersey estimated-tax computation
Apply projected complete-return tax, withholding and credits, required-annual-payment rules, safe harbors, annualization, payment dates, thresholds, and exceptions under the current New Jersey instructions. Apply the federal and New Jersey rules separately; a federal estimated-payment result does not decide the New Jersey result.
Forgetting the NJ-W-3 by February 15
The annual NJ reconciliation of GIT withheld is due February 15. Reconcile the NJ-927 totals, NJ-W-3, wage statements, deposits, and current filing records; discrepancies can require follow-up.
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. Determine the applicable required-payment schedule from the entity's return and current instructions.
NJ Penalty & Interest Reference
New Jersey may impose separate late-filing, late-payment, interest, and collection charges when their statutory requirements are met.
| 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 | 9.85% (effective June 15, 2026; was 11% prior) | Added if debt sent to outside collection |
The actual charge depends on the return or obligation, unpaid amount, applicable due date or extension, filing and payment timing, notice and collection status, and the rate in effect for the period. Interest is computed separately from penalties; use the current notice and Division instructions for the specific account.
Related Resources
Tax Calculators
Free education-only calculators, including S-Corp comparison and self-employment tax.
Read morePayroll Platform Review
Review of client- or provider-produced payroll setup and reports, including NJ-927, WR-30, and NJ-W-3 reconciliation; the client or payroll provider retains processing, payment, and filing responsibility.
Read moreNJ S-Corp Recognition Guide
NJ default S-Corp recognition and procedural requirements, reasonable compensation, and BAIT interplay.
Read moreQuarterly Estimated Taxes NJ
Deep dive on NJ estimated-tax required-payment rules, safe harbors, and underpayment-interest computations.
Read moreNJ vs Federal Tax Rules
Key differences between NJ and federal tax rules for small business owners.
Read moreNJ BAIT Election
Pass-Through Business Alternative Income Tax: election, rates, and estimated payments.
Read moreNJ Tax Calendar FAQ
When is the NJ-1040 due for 2025 tax year?
Are NJ business return deadlines the same as federal?
When is the NJ BAIT election deadline?
Does NJ honor the federal extension automatically?
When are NJ estimated tax payments due?
When are NJ sales tax returns due?
What are the NJ property tax due dates?
What is the NJ underpayment interest rate for 2026?
When do I need to file NJ-927 payroll reports?
When is the NJ Annual Report due for my LLC or corporation?
What are the NJ BAIT tax rates?
What is the CBT minimum tax for NJ corporations?
Do NJ property tax appeal deadlines vary by county?
What are the IRA and HSA contribution deadlines for TY 2025?
What is the high-income estimated tax rule in NJ?
Review NJ Tax Deadlines
This calendar is general education. Confirm each date and filing responsibility with the agency or professional handling that filing. Monaco CPA does not monitor deadlines or send reminders; clients and filing providers remain responsible for timely submissions and payments.
Gregory Monaco, CPA LLC d/b/a Monaco CPA · Credential status: verify current individual New Jersey CPA license and CPA-firm registration with the NJ State Board
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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.
Tax advice disclaimer: This material is for general educational information only and is not legal, tax, or accounting advice for your specific facts. A CPA-client relationship is formed only through a signed engagement letter.