Updated July 2026: The dates below are the original 2026 deadlines - everything through May 15 has passed. Still actionable: extended S-Corp/partnership returns (September 15, 2026), Q3 estimated taxes (September 15, 2026), extended individual and CBT returns (October 15, 2026), and Q4 estimates (January 15, 2027).
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?
- What NJ-Specific Tax Deadlines Do Businesses Most Commonly Miss?
- What Penalties Apply If You Miss a Federal or NJ Tax Deadline?
- Sources and References
- Frequently Asked Questions
- Ready to File With Confidence?
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; file PART-200-T if a filing fee is due | 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; PART-200-T is required if a filing fee is due | |
| 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 |
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. Verify current-year procedures because a late election generally is not available merely by extending the return.
Sole proprietors and single-member LLCs: Business income flows to Schedule C of the individual 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.
| 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 | 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, Oct 30, Jan 30 | NJ-927 (Employer's Quarterly Report) | NJ-927 |
| 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 | 1099-MISC (rents, royalties, other income) | 1099-MISC |
| 1099-MISC (to IRS, paper) | March 2, 2026 | Paper filing deadline for 1099-MISC without Box 7 | 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 within 20 days through the NJ New Hire Reporting System.
What NJ-Specific Tax Deadlines Do Businesses Most Commonly Miss?
| 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 | NJ Corporate 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, allowing partners/shareholders to deduct BAIT payments on their federal return and then claim a NJ BAIT credit on their NJ-1040. 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) | 5% of unpaid tax per month, up to 25% | 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 | Up to $100 per form |
Important distinction: The federal late filing and late payment penalties are cumulative and can 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:9-8 (NJ estimated tax)
- N.J.S.A. 54A:12-1 et seq. (NJ BAIT; rates at §54A:12-3)
- NJ Division of Taxation Publication. 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 is due March 16, 2026: the S-corp and partnership return due date. 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). If you miss the March 16 deadline, you cannot make a retroactive election for 2025.
Do NJ estimated taxes follow the same dates as federal?
Yes, with one exception: the NJ estimated tax amounts are calculated based on NJ income (not federal). The quarterly due dates are April 15, June 15, September 15, and January 15. 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
Ready to File With Confidence?
Tax rules change frequently. Use the contact form to request a written scope; submitting it does not promise a call, engagement, or outcome. Greg Monaco is a NJ-licensed CPA and the firm's sole practitioner.
