Do I have to file 1099s with New Jersey?
The rules for tax year 2026
| Forms filed with the state | All federal 1099 series (NEC, MISC, K, INT, DIV, R, B, G, S) when $1,000 or more paid/credited in the year or any NJ tax withheld. 1099-S for NJ real estate. |
| Who must file | Anyone required to file federal Form 1099 who paid $1,000+ to a payee or withheld NJ income tax. Forms with NJ withholding must be filed with Form NJ-W-3. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Own threshold: $1,000 or more, or any NJ withholding"You must provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld." This covers "Anyone required to file federal Form 1099." NJ-WT is dated September 2025; no 2026 change found.Source: NJ-WT, Withholding Instructions |
| State 1099-K threshold | Not addressed specifically (general $1,000 rule covers "any of the Form 1099 designations")Source: NJ-WT, Withholding Instructions |
| State backup withholding | None foundNo backup withholding provision found in NJ-WT (Sept 2025).Source: NJ-WT, Withholding InstructionsFull detail: New Jersey backup and nonresident withholding |
| Withholding on nonresident contractors | No nonresident contractor rule stated. Payers of unregistered, unincorporated construction contractors must "obtain proof of the contractor's New Jersey registration or withhold 7% of the amount paid," reported on 1099-MISC with Schedule NJ-W-3-UNC.Source: NJ-WT, Withholding InstructionsFull detail: New Jersey backup and nonresident withholding |
| Where to file | Employer Payroll Tax Upload Service (also online file/pay, and Axway bulk for 100 or more forms) |
| File format for tax year 2026 | Pub 1220See the specifications below. |
| Annual transmittal or reconciliation | Form NJ-W-3 (Schedule NJ-W-3-UNC for contractor withholding), filed electronically with 1099s that show NJ withholdingDue: February 15Form: NJ-WT, Withholding Instructions |
| Due dates | "You must file Form 1099 information returns on or before February 15 of the following year." No separate NEC date. E-filing has been mandatory since TY2020: "you must submit Form NJ-W-3 and all W-2, W-2-G, and 1099 attachments electronically."Source: NJ-WT, Withholding Instructions |
| Combined Federal/State (CF/SF) | "You may register with the IRS in the Combined Federal/State Reporting Program to file 1099s electronically to the IRS only. The IRS will then provide New Jersey with a copy." No form list given. Nothing on IRIS.Source: NJ-WT, Withholding Instructions |
| Penalties | 1099-specific penalty not stated. General return penalties: "5% per month... not exceeding 25% of tax liability" and "$100 per month (or fraction of a month) penalty if the return is late."Source: NJ-WT, Withholding Instructions |
Some items for New Jersey are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 2026 1099s with payments of $1,000 or more, or any NJ withholding.
- Choose a method: online filing (registered withholders), the Upload Service, Axway (100 or more forms), CF/SF, or payroll software.
- For upload, build a Pub 1220 file per the posted specification and upload at njportal.com/taxation/emptaxfiling.
- If NJ tax was withheld, file NJ-W-3 (or NJ-W-3-UNC) electronically with the 1099s attached.
- File by February 15, 2027.
File specifications and filing system
- 1099/1099 Corrected Specifications (Upload Service)
- Filing system: Employer Payroll Tax Upload Service (also online file/pay, and Axway bulk for 100 or more forms)
State pages checked (6)
- https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf
- https://www.nj.gov/treasury/taxation/businesses/payroll/payroll-filing.shtml
- https://www.njportal.com/Taxation/EmpTaxFiling
- https://www.njportal.com/Taxation/EmpTaxFiling/Content/Samples/1099_specifications.pdf
- https://www.nj.gov/treasury/taxation/faqs1099.shtml
- https://pub.njleg.gov/Bills/2020/A4500/4110_I1.HTM
Questions people ask about New Jersey
Do I have to file 1099s directly with New Jersey?
File directly with New Jersey when New Jersey tax was withheld; without withholding, the CF/SF copy is enough. Anyone required to file federal Form 1099 who paid $1,000+ to a payee or withheld NJ income tax. Forms with NJ withholding must be filed with Form NJ-W-3.
Which 1099 forms does New Jersey require?
All federal 1099 series (NEC, MISC, K, INT, DIV, R, B, G, S) when $1,000 or more paid/credited in the year or any NJ tax withheld. 1099-S for NJ real estate.
When are 1099s due in New Jersey?
"You must file Form 1099 information returns on or before February 15 of the following year." No separate NEC date. E-filing has been mandatory since TY2020: "you must submit Form NJ-W-3 and all W-2, W-2-G, and 1099 attachments electronically."
How do I file 1099s with New Jersey?
Identify 2026 1099s with payments of $1,000 or more, or any NJ withholding. Choose a method: online filing (registered withholders), the Upload Service, Axway (100 or more forms), CF/SF, or payroll software. For upload, build a Pub 1220 file per the posted specification and upload at njportal.com/taxation/emptaxfiling. If NJ tax was withheld, file NJ-W-3 (or NJ-W-3-UNC) electronically with the 1099s attached. File by February 15, 2027.
Does New Jersey have its own 1099-K threshold?
Not addressed specifically (general $1,000 rule covers "any of the Form 1099 designations")
Does New Jersey require withholding on payments to nonresident contractors?
No nonresident contractor rule stated. Payers of unregistered, unincorporated construction contractors must "obtain proof of the contractor's New Jersey registration or withhold 7% of the amount paid," reported on 1099-MISC with Schedule NJ-W-3-UNC. See the New Jersey backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what New Jersey adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in New Jersey who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.