New Jersey Releases Update to NJ-WT Publication

Robert Beck
December 23, 2020

New Jersey recently released new updates to the NJ-WT, the New Jersey Income Tax Withholding Instructions. There were several changes to the document since the previous revision in October of 2020. The most notable of these changes are detailed below.

  • How to Withhold: A notation has been edited to state that the federal W-4 should not be used to calculate New Jersey withholdings because it does not allow for personal exemptions.

  • Notation that Electronic Filing is mandatory beginning with the 2020 tax year. All NJ-W-3, W-2, W-2G, and 1099 attachments must be sent electronically.

  • Two options to file NJ-W-3 and attachments:

  • File on the website

  • File using Axway system for secure electronic bulk filing

  • References added requiring 1099-NEC copies be filed along with Forms 1099-R and 1099-MISC, with Form NJ-W-3

  • Added electronic filing option for NJ-W-3 and 1099 to file on the New Jersey website coming soon.

To view the complete publication, click here.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
Share This Post