The rules
| 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. |
| Due date | February 15 following the calendar year (next business day if weekend/holiday; February 16, 2027 for TY2026). NJ-W-3 same date. |
| How | Electronic only since TY2020 (Forms NJ-W-3, W-2, W-2G, 1094/1095, all 1099s). Options: online login filing, Online Upload Service, Axway bulk (100+ forms), CF/SF, or third-party software. |
| State 1099-K threshold | $1,000 (NJ general information-return rule; no transaction test). Not a separate 1099-K statute on the state site. |
| Nonresident withholding | 7% withholding on payments to unregistered, unincorporated contractors for construction services (N.J.S.A. 54A:7-1.2); remit via NJ-927/NJ-550, report on Schedule NJ-W-3-UNC. No general nonresident-contractor withholding. |
- NJ-WT says CF/SF participants may file with the IRS only, but returns with NJ withholding must be filed directly with NJ-W-3.
- NJ-WT revised September 2025; no TY2026-specific update found.
Questions people ask about New Jersey
Do I have to file 1099s directly with New Jersey?
Yes, when New Jersey tax was withheld on the payment. Even without withholding, New Jersey requires a direct filing in some cases. 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?
February 15 following the calendar year (next business day if weekend/holiday; February 16, 2027 for TY2026). NJ-W-3 same date.
How do I file 1099s with New Jersey?
Electronic only since TY2020 (Forms NJ-W-3, W-2, W-2G, 1094/1095, all 1099s). Options: online login filing, Online Upload Service, Axway bulk (100+ forms), CF/SF, or third-party software.
Does New Jersey have its own 1099-K threshold?
$1,000 (NJ general information-return rule; no transaction test). Not a separate 1099-K statute on the state site.
Does New Jersey require withholding on payments to nonresident contractors?
7% withholding on payments to unregistered, unincorporated contractors for construction services (N.J.S.A. 54A:7-1.2); remit via NJ-927/NJ-550, report on Schedule NJ-W-3-UNC. No general nonresident-contractor withholding.
Verified September 24, 2026 against https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.