New Jersey Payroll Tax Reporting and Information Returns

Employers in New Jersey must comply with these state rules relating to payroll tax reporting and filing information returns.

Statements to Employees: Federal Form W-2 by January 31, or within 30 days of last payment of wages

Information Returns: Federal Forms 1099 for individuals paid $1,000 or more in a calendar year; federal transmittal Form 1096. Both forms due February 15.