New Jersey releases 2019 specifications for W-2 reporting via electronic filing and 2020 Income Tax Withholding Instructions

Gerry Nelligan
January 15, 2020

New Jersey has released updated specifications for reporting W-2 information via electronic filing and also its 2020 Income Tax Withholding Instructions. See below for a detailed description of changes.

Income Tax Withholding Instructions

  • Modifications have been made to the rules for military spouses working in New Jersey
  • New Jersey employers are now required to give Form NJ-W-4 to employees to fill out. The current Federal W-4 is now insufficient for New Jersey taxes.
  • Interest rate for unpaid balance on tax due increased from 3% above the prime rate to 5% above the prime rate.
  • Instructions for undeliverable Forms W-2 and W-3 have been changed to reference the IRS’s General Instructions for Forms W-2 and W-3.
  • NJ-W-3 and Form 1099 information returns must be filed on or before February 15 of the following year. Previously this form was due February 28 of the following year.
  • Beginning in Tax Year 2020, reporting in 2021, all Form NJ-W-3 and all W-2, W-2G and 1099 attachments must be filed electronically.

For the full publication, click here.

New Jersey EFW-2 Specifications for E-Filing

  • Location 150-153 now listed as Blank, 4 length, blanks.
  • Location 154 now listed as Corrected Indicator, length 1, “C” for a Corrected W2, else Blank.

For the full specifications publication, click here.

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Gerry Nelligan

Gerry Nelligan is a Regulatory Analysis Supervisor at Sovos, leading a team of counsels covering information reporting, including 10-Series IRS reporting, Affordable Care Act (ACA) reporting and Automatic Exchange of Information (AEOI). Gerry received his J.D. from Suffolk University Law School and his B.A. from Providence College. He is a licensed attorney in the state of Massachusetts.
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