NJ Taxation Organizational Chart

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2010 NJ Division of Taxation Annual Report

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Alternate Business Calculation

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Practitioners’ E-File Mandate

For the 2010 taxable year and later, any tax practitioner who reasonably expects to prepare 11 or more individual gross income tax resident returns (including those filed for trusts and estates) during the tax year must use electronic methods for filing such returns. A tax preparer is liable for a penalty of $50 for each return he or she fails to file electronically when required to do so. If you have questions concerning the E-File Mandate, call the Division of Taxation at 609-633-6657 or e-mail us at nj.taxation@treas.state.nj.us