New Jersey Estimated Tax Payments 2026

New Jersey’s test is a dollar amount: more than $400 of New Jersey Income Tax expected at the end of the year, after subtracting withholdings and other credits.

• If you estimate that you will owe more than $400 in New Jersey Income Tax at year end after withholdings and other credits, you are required to make estimated payments.

  “If you estimate that you will owe more than $400 in New Jersey Income Tax at the end of the year, after subtracting withholdings and other credits, you are required to make estimated payments.”

• The $400 test applies to residents and nonresidents alike.

  “Whether you are a resident or a nonresident, you are required to make estimated tax payments if you estimate that you will owe more than $400.”

• If you paid estimated tax last year but do not expect any New Jersey Income Tax liability for 2026, you do not need to make estimated payments.

  “If you made an estimated payment(s) for the prior year but do not expect to have a New Jersey Income Tax liability for 2026, you do not need to make estimated payments.”

New Jersey’s instructions split the estimate into four equal installments, or let you pay in full with the first one. They do not state a percentage safe harbor of the current or prior year’s tax, so this page does not give one; the instructions’ worksheet figures the estimate from your expected income, exemptions, deductions, credits and withholdings.

• Estimated payments are divided into four equal payments, made quarterly.

  “Estimated payments are divided into four equal payments.”

• You can pay in full on or before April 15, 2026, or in four equal installments, with the others on or before June 15, 2026, September 15, 2026 and January 15, 2027.

  “You can pay in full on or before April 15, 2026, or in four equal installments. If you are paying your estimated tax in four equal installments, additional payments must be made on or before June 15, 2026, September 15, 2026, and January 15, 2027.”

New Jersey’s January skip date for the 2026 tax year is February 15, 2027, as the 2026 instructions word it.

• You do not need to make the January 15, 2027 payment if you file your 2026 Income Tax return by February 15, 2027 and pay the entire balance due.

  “You do not need to submit a January 15, 2027, estimated payment as long as you file your 2026 Income Tax return by February 15, 2027, and pay the entire balance due.”

• If at least two-thirds of your total estimated income is from farming (including oyster farming), you can pay at any time on or before January 15, 2027, but the estimated tax must be paid in full.

  “If at least two-thirds of your total estimated income for the tax year is from farming (including oyster farming), you can submit your estimated tax payments at any time on or before January 15, 2027. In this case, the estimated tax must be paid in full.”

The voucher is Form NJ-1040-ES. Use it only if you pay by check or money order: make the check payable to State of New Jersey – TGI, write your Social Security number on it, and mail it with the voucher to State of New Jersey, Division of Taxation, Revenue Processing Center, PO Box 222, Trenton NJ 08646-0222.

You can also pay online from the Division of Taxation’s page, which links the online option to the New Jersey individual tax portal (www1.state.nj.us). Credit card payments carry processing fees.

• E-check withdraws the payment from your bank account through the Division’s online service, and e-check payments of estimated tax can be scheduled in advance.

  “You can have your payment directly withdrawn from your bank account using our online e-check service. This option is available on our website or by contacting our Customer Service Center or visiting a Regional Information Center”

• Complete the NJ-1040-ES voucher only if you pay by check or money order; do not complete it for e-check or credit card payments.

  “Complete the voucher only if paying by check or money order. Do not complete the voucher if you are paying by e-check or credit card.”

Official page: New Jersey Division of Taxation online payment. Form: Form NJ-1040-ES (Declaration of Estimated Tax voucher).

New Jersey calls the charge for underpaid estimated tax interest, not a penalty. The instructions describe it this way:

• If you miss required payments, Form NJ-2210 (or NJ-2210NR for nonresidents) determines whether interest is due. Interest is assessed at the prime rate plus 3%, compounded annually.

  “If you fail to make all required estimated tax payments, complete Form NJ-2210, Underpayment of Estimated Tax by Individuals, Estates or Trusts, or NJ-2210NR, Underpayment of Estimated Tax by Nonresidents, to determine if interest is due and if so, to calculate the amount. Interest will be assessed at the prime rate plus 3%, compounded annually.”

• Paying one installment late does not change the due dates of the remaining installments.

  “If an installment is filed after the due date, it does not affect the due date of the remaining installments.”