How to File a New Jersey Tax Amendment

If you need to change or amend an accepted New Jersey State Income Tax Return for the current or previous Tax Year, you need to complete Form NJ-1040X (residents) or Form NJ-1040NR (nonresidents and part-year residents). Forms NJ-1040X and NJ-1040NR are Forms used for the Tax Amendment. You can prepare a 2023 tax year New Jersey Tax Amendment Form on eFile.com, however you cannot submit it electronically. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the New Jersey Tax Agency, thus you should file a New Jersey Amendment within one year.

Function
Description
Prepare, eFile a 2023 tax year NJ + IRS Tax Return: Detailed eFile.com Service Overview
Prepare only a NJ State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a 2023 tax year New Jersey Tax Amendment
You cannot eFile a NJ Tax Amendment anywhere, except mail it in.
Only Option: If you're a resident, complete Form NJ-1040X or if you're a non-resident or part-year resident, complete NJ Form NJ-1040NR. Print, sign, and mail the Form to NJ Division of Taxation to:
No Tax Payment Amended Tax Return
State of New Jersey
Division of Taxation
Revenue Processing Center – Refunds
P.O. Box 555
Trenton NJ 08647-0555
Tax Payment Amended Tax Return
State of New Jersey
Division of Taxation
Revenue Processing Center – Payments,
P.O. Box 111
Trenton NJ 08645-0111
NJ Tax Amendment Forms NJ-1040X and NJ-1040NR
These Forms can be used to file a: Tax Return, Tax Amendment, Change of Address. On Form NJ-1040NR, write the word "AMENDED" in bold letters on the top right corner of the tax return form.
Step 1: Download, Complete Form NJ-1040X or NJ-1040NR for the appropriate Tax Year below.
Step 2: Sign, Mail Form NJ-1040X or NJ-1040NR to one of the addresses listed above
2023 tax year only (for Form NJ-1040NR): Prepare online on eFile.com until October deadline. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change, etc.
Important: After the October deadline, you can complete and sign tax forms online here on eFile, before you download, print and mail them to the state tax agency - Form NJ-1040X or NJ-1040NR.
How to correct a rejected Tax Return
If your NJ Tax Return was rejected by the NJ Tax Agency - not eFile.com - instructions on how to correct a rejected New Jersey Tax Return.
Check Your NJ Tax Amendment Status
1. Call the New Jersey Division of Taxation at 609-292-6400.
2. Contact the NJ Division of Taxation
New Jersey Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in New Jersey tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended New Jersey return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional New Jersey Tax Income Taxes Deadlines
New Jersey Income Tax Penalties
Find out how New Jersey Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

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