Updated September 2026: The dates below are the original 2026 deadlines - everything through September 15 has passed, including the extended S-Corp/partnership returns and Q3 estimates. Still actionable: extended individual and CBT-100S returns (October 15, 2026), Q3 NJ-927/WR-30 payroll returns (October 30, 2026), the 941 Q3 return (November 2, 2026), PAS-1 (November 2, 2026), extended CBT-100 (November 16, 2026), the CBT estimated payment for calendar-year corporations (December 15, 2026), and Q4 estimates (January 15, 2027). For privilege periods ending on or after July 31, 2023, the NJ CBT due date is the 15th day of the month following the month of the original federal due date, or the extended federal due date when a federal extension was received. A NJ filing extension also requires timely electronic Form CBT-200-T and at least 90% of the tax liability paid by the original due date; it does not extend payment time.
Disclaimer: Tax deadlines can change due to IRS or NJ Division of Taxation announcements, natural disasters, or other official extensions. Always verify current deadlines at irs.gov and nj.gov/treasury/taxation. This calendar reflects the original 2026 deadline schedule as published March 6, 2026.
In This Article
- Why Does a NJ-Specific Tax Calendar Matter for Businesses?
- What Are the Individual Tax Deadlines for 2026?
- What Are the Business Tax Deadlines for 2026?
- What Are the Quarterly Estimated Tax Payment Deadlines for 2026?
- What Are the Payroll Tax Deadlines for 2026?
- Which NJ-Specific Tax Deadlines Require Separate Verification?
- What Penalties Apply If You Miss a Federal or NJ Tax Deadline?
- Sources and References
- Frequently Asked Questions
- How to Request an Intake Review
Why Does a NJ-Specific Tax Calendar Matter for Businesses?
New Jersey doesn't always conform to federal tax deadlines. The NJ BAIT election has its own deadline. NJ estimated taxes have unique rules. NJ business tax returns (CBT) have different deadlines from federal. And several NJ-specific programs (ANCHOR, BAIT, NJ Charitable Registration) have deadlines that fall at unexpected times of year.
This calendar compiles major 2026 deadlines for NJ individuals and businesses as an educational reference. Verify the deadline and any holiday, disaster-relief, entity, filing-method, or taxpayer-specific rule before acting; the calendar does not guarantee penalty avoidance.
What Are the Individual Tax Deadlines for 2026?
| Deadline | Date | What's Due |
|---|---|---|
| Federal 1040 (no extension) | April 15, 2026 | Federal individual income tax return |
| NJ-1040 (no extension) | April 15, 2026 | NJ individual income tax return |
| Federal 1040 extension | April 15, 2026 | File Form 4868 for automatic 6-month extension (to October 15) |
| NJ-1040 extension request/payment | April 15, 2026 | Have at least 80% of final NJ liability paid and either rely on a valid federal extension with the required proof or timely file NJ-630 |
| Federal 1040 extended deadline | October 15, 2026 | Extended federal individual return |
| NJ-1040 extended deadline | October 15, 2026 | Extended NJ individual return |
Key NJ rule: An extension extends filing time, not payment time. At least 80% of the final NJ liability must be paid by the original due date. A taxpayer with a valid federal extension generally supplies the federal extension proof with the NJ return; otherwise, or when an additional NJ payment is required to reach 80%, file NJ-630 timely. Missing the 80% condition can retroactively invalidate the extension and expose the return to late-filing penalty and interest from the original due date.
What Are the Business Tax Deadlines for 2026?
| Deadline | Date | What's Due | Form |
|---|---|---|---|
| Federal S-Corp / Partnership returns | March 16, 2026 | Federal 1120-S and 1065 due (15th day of 3rd month; March 15 fell on Sunday) | 1120-S / 1065 |
| Federal S-Corp / Partnership extension | March 16, 2026 | File Form 7004 (federal) for 6-month extension to September 15 | 7004 |
| NJ S-Corp / Partnership returns | April 15, 2026 | NJ CBT-100S (S-Corp) and NJ-1065 (Partnership) - both due one month after federal | CBT-100S / NJ-1065 |
| NJ Partnership extension | April 15, 2026 | Federal Form 7004 supports the 5-month NJ-1065 extension; if a filing fee is due, file PART-200-T by the original due date and pay at least 80% of the fee (there is no extension of time to pay) | 7004 / PART-200-T |
| NJ CBT-100S extension | April 15, 2026 | File CBT-200-T for 6-month CBT-100S extension to October 15 | CBT-200-T |
| Federal C-Corp returns | April 15, 2026 | Federal 1120 due (15th day of 4th month after year-end) | 1120 |
| NJ C-Corp (CBT) returns | May 15, 2026 | NJ CBT-100 due 15th day of 5th month (one month after federal C-corp) | CBT-100 |
| Federal S-Corp / Partnership extended | September 15, 2026 | Extended federal 1120-S and 1065 | |
| NJ-1065 extended | September 15, 2026 | Extended NJ partnership return; a filing-fee payer's extension requires a timely PART-200-T and at least 80% of the fee paid by April 15 | |
| Federal C-Corp extended | October 15, 2026 | Extended federal 1120 | |
| NJ CBT-100S extended | October 15, 2026 | Extended NJ S-Corp return via CBT-200-T | |
| NJ CBT-100 extended | November 16, 2026 | Extended NJ C-Corp return via CBT-200-T |
CBT due-date rule: For privilege periods ending on or after July 31, 2023, the NJ CBT due date is the 15th day of the month following the month of the original federal due date, or the extended federal due date when a federal extension was received. A NJ filing extension also requires timely electronic Form CBT-200-T and at least 90% of the tax liability paid by the original due date; it does not extend payment time.
NJ BAIT election deadline: The NJ Business Alternative Income Tax (BAIT) election for TY2025 had to be made electronically through the NJ Division of Taxation's PTE File and Pay System on or before the 2025 PTE-100's original due date of March 16, 2026 (rolled from Sunday March 15). The election is not made on CBT-100S or NJ-1065. The annual return is Form PTE-100; extensions use Form PTE-200-T. An election cannot be made retroactively after the original PTE-100 due date; a return extension does not extend that election deadline.
Sole proprietors and single-member LLCs: Nonfarm business income of a sole proprietor or a disregarded single-member LLC generally goes on Schedule C of the individual return (farm or rental activity uses Schedule F or E, and an LLC that elected corporate treatment files a corporate return). The deadline is April 15, 2026, with an extension to October 15.
What Are the Quarterly Estimated Tax Payment Deadlines for 2026?
NJ requires quarterly estimated tax payments (NJ-1040-ES) that mirror the federal estimated tax schedule. Estimated payments are required if you expect to owe more than $400 in NJ income tax after withholding and credits. Determine actual required installments separately under the applicable current-year and eligible prior-year methods, withholding and credits, income timing, annualization, and exceptions; the balance threshold alone does not determine an underpayment charge.
| Quarter | Federal 1040-ES | NJ-1040-ES | Covers Income Earned |
|---|---|---|---|
| Q1 2026 | April 15, 2026 | April 15, 2026 | January 1 – March 31 |
| Q2 2026 | June 15, 2026 | June 15, 2026 | April 1 – May 31 |
| Q3 2026 | September 15, 2026 | September 15, 2026 | June 1 – August 31 |
| Q4 2026 | January 15, 2027 | January 15, 2027 | September 1 – December 31 |
Note: June 15, 2026 is a Monday - no weekend adjustment needed for Q2.
NJ underpayment interest: Current Form NJ-2210 generally computes the required annual payment from the smaller of 80% of current-year NJ tax or 100% of prior-year NJ tax, then applies withholding, payment timing, installment allocation, annualization, and the form's exceptions. N.J.S.A. 54A:9-6(d)(3) separately contains a high-income 110% exception, while the Division's published explanation says it imposes interest using the 100%-prior/80%-current computation. The assessed-interest rate is 10.00% for 2026 under TB-21(R); do not treat either headline percentage as a guarantee that no addition applies.
What Are the Payroll Tax Deadlines for 2026?
| Deadline | Frequency | What's Due | Form |
|---|---|---|---|
| Federal payroll deposits | Monthly or semi-weekly (next business day once $100,000 accumulates) | Employer federal income tax + FICA withholding | EFTPS |
| Quarterly federal payroll return | April 30 / July 31 / November 2, 2026 / February 1, 2027 | Federal 941 (Employer's Quarterly Federal Tax Return) | 941 |
| NJ quarterly payroll returns | April 30, July 30, and October 30, 2026; February 1, 2027 for Q4 2026 | NJ-927 (or NJ-927-W for designated weekly payers) and WR-30 for most covered employers; eligible domestic employers file NJ-927-H annually | NJ-927 / NJ-927-W + WR-30 (NJ-927-H annual class) |
| W-2 and W-3 (to employees/SSA) | February 2, 2026 | W-2 forms to employees and W-3 to SSA | W-2, W-3 |
| 1099-NEC (to recipients/IRS) | February 2, 2026 | 1099-NEC to contractors and to IRS | 1099-NEC |
| 1099-MISC (to recipients) | February 2, 2026 generally; February 17, 2026 for amounts in boxes 8 or 10 and applicable consolidated statements | 1099-MISC (rents, royalties, other income) | 1099-MISC |
| 1099-MISC (to IRS, paper) | March 2, 2026 | Paper filing deadline for Form 1099-MISC (nonemployee compensation moved to Form 1099-NEC in 2020; current Box 7 is the direct-sales checkbox) | 1099-MISC |
| 1099-MISC (to IRS, e-file) | March 31, 2026 | Electronic filing deadline for 1099-MISC | 1099-MISC |
NJ new hire reporting: NJ requires employers to report new hires and rehires within 20 days (15 days for electronic/magnetic reporting) through the NJ New Hire Reporting System. Under P.L. 2025, c.361 (effective January 20, 2026), reporting also covers persons contracted to work in New Jersey whom the employer or other entity pays or anticipates paying earnings or other financial compensation, including Form 1099 earnings - the former $600 contractor floor no longer applies; confirm current NJ reporting instructions.
Which NJ-Specific Tax Deadlines Require Separate Verification?
| Deadline | Date | Program |
|---|---|---|
| NJ BAIT election (TY2025) | March 16, 2026 | NJ Business Alternative Income Tax - made electronically via NJ DOT PTE File and Pay System (NOT on CBT-100S or NJ-1065) |
| NJ ANCHOR application | November 2, 2026 | ANCHOR (Affordable NJ Communities for Homeowners and Renters) property tax benefit |
| NJ Senior Freeze application | November 2, 2026 | Property Tax Reimbursement, eligible seniors and disabled individuals |
| NJ CRI-300R (charities registration) | Varies by organization | NJ Charitable Registration and Investigation renewal for nonprofits |
| NJ CBT estimated payments | April 15, June 15, September 15, December 15 (calendar year; April 15, June 15 and December 15 for taxpayers with gross receipts of $50 million or more) | NJ Corporation Business Tax quarterly estimates (C-corps and applicable pass-throughs) |
NJ BAIT: The Business Alternative Income Tax is a workaround for the federal SALT deduction cap ($40,000 for 2025, $40,400 for 2026 under OBBBA, increased from $10,000). NJ partnerships and S-corps can elect to pay NJ tax at the entity level, which lets the ELECTING ENTITY deduct the BAIT payment on its federal return (IRS Notice 2020-75), which reduces the pass-through income reported to partners/shareholders - the owners do not deduct the entity's BAIT payment personally; they claim their share of the refundable BAIT credit on the applicable NJ return (NJ-1040 for resident individuals; nonresident, estate, trust, corporate and partnership members use their own prescribed returns). The election must be made annually electronically via NJ DOT PTE File and Pay System on or before the original PTE-100 due date - NOT on CBT-100S or NJ-1065. It does not carry forward automatically. Each year requires a fresh, timely election.
What Penalties Apply If You Miss a Federal or NJ Tax Deadline?
| Failure | Federal Penalty | NJ Penalty |
|---|---|---|
| Late filing (no extension) - income-tax returns | 5% of unpaid tax per month, up to 25% (individual/income-tax formula; partnerships and S-corps instead face per-partner/per-shareholder monthly penalties, and payroll/information returns have their own schedules) | 5% per month (or part), up to 25%; NJ also may assess $100 for each late month |
| Late payment | 0.5% per month, up to 25% | 5% of unpaid tax (flat) + interest |
| Failure to pay estimated taxes | Underpayment penalty (rate-based) | 10.00% rate for 2026 on the underpaid amount (prime + 3%; TB-21(R)) |
| Late W-2/1099 filing | $60-$340 per form depending on how late | $2 per statement not filed, up to $2,000 a year (N.J.S.A. 54A:9-6(h)); other late-return and e-filing penalties can apply |
Important distinction: The federal late filing and late payment penalties can both apply, but the failure-to-file amount is reduced by the failure-to-pay amount for months when both apply. NJ's late payment penalty is a flat 5% (not per-month). Interest accrues on unpaid tax at the prevailing NJ rate (updated periodically, check nj.gov/treasury/taxation).
Sources and References
- NJ Division of Taxation, nj.gov/treasury/taxation
- IRS Tax Calendar for Businesses and Self-Employed, irs.gov/businesses/small-businesses-self-employed/irs-tax-calendar
- N.J.S.A. 54A:8-4 (declaration of estimated tax) and N.J.S.A. 54A:9-6 (underpayment of estimated tax)
- N.J.S.A. 54A:12-1 et seq. (NJ BAIT; rates at §54A:12-3)
- NJ Division of Taxation, BAIT FAQ (updated 2025)
For help with NJ tax deadlines, extensions, or estimated tax planning, contact Monaco CPA at /services/tax-preparation.
Frequently Asked Questions
Is the NJ extension automatic if I file a federal extension?
A valid federal extension can support the NJ filing extension when at least 80% of final NJ liability was paid by April 15 and the required federal-extension proof is supplied with the NJ return. File NJ-630 by the original due date when there is no federal extension or when an NJ payment is needed to reach 80%. Payment alone is not a substitute for the required extension request, and failure to reach 80% can cause retroactive denial.
When is the NJ BAIT election due for the 2025 tax year?
The NJ BAIT election for tax year 2025 had to be made by March 16, 2026, the original calendar-year PTE-100 due date. That deadline has passed. The election is made electronically via the NJ Division of Taxation PTE File and Pay System - it is NOT filed on the entity tax return (CBT-100S, NJ-1065) or extension form (CBT-200-T, PART-200-T). An entity that did not elect by that deadline cannot make a retroactive election for 2025.
Do NJ estimated taxes follow the same dates as federal?
Yes. The quarterly due dates are April 15, June 15, September 15, and January 15, but the NJ estimated-tax amount is calculated under New Jersey rules rather than from the federal amount. NJ uses Form NJ-1040-ES.
Are there any NJ tax deadlines specific to October/November?
For the 2025 combined PAS-1 application, the Senior Freeze/ANCHOR/Stay NJ deadline is November 2, 2026. The extended individual return deadline is October 15, 2026. December 15 is a NJ CBT estimated-tax date for calendar-year corporations, and Q4 NJ-1040-ES for individuals is due January 15, 2027. Verify program-year dates before filing.
Related reading: Year-End Tax Moves NJ | Top 5 Overlooked Deductions NJ | NJ Tax Changes 2025 | Tax Services
How to Request an Intake Review
Tax rules change frequently. Use the contact form to request a written scope; sending the form creates no engagement or promise of an outcome. Greg Monaco is a NJ-licensed CPA and the firm's sole practitioner.
