New Jersey 1099 filing requirements (2026)
New Jersey requires businesses to file Form 1099-NEC with the state, using its own $1,000 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is February 15 (NJ-WT and N.J.A.C. 18:35-8.1; next business day if on a weekend or holiday).
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $1,000 |
| State due date | February 15 (NJ-WT and N.J.A.C. 18:35-8.1; next business day if on a weekend or holiday) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://www.nj.gov/treasury/revenue/swdev.shtml |
How does New Jersey treat the new $2,000 federal threshold?
N.J.A.C. 18:35-8.1 requires payers, including all payers required to file federal Form 1099, to file copies with the Division of Taxation when 'the amount paid or credited is $1,000 or more'. NJ-WT (Income Tax Withholding Instructions, Sept 2025) says: 'You must provide New Jersey with copies of 1099 information returns when the amount paid or credited is $1,000 or more in a calendar year or if any New Jersey Income Tax was withheld'. NJ's threshold is its own $1,000, not the federal $600/$2,000. The Division has not published guidance on the OBBBA $2,000 federal threshold. Unresolved: whether NJ expects state-only copies for 2026 payments of $1,000-$1,999 that need no federal 1099. The regulation's list of payers includes 'all payers ... required to file Federal Form 1099', but NJ-WT also lists compensation payers generally.
What if you withheld New Jersey income tax?
If NJ Income Tax was withheld on 1099-MISC/1099-NEC/1099-R, copies must be filed electronically with Form NJ-W-3 (year-end reconciliation, due February 15; electronic filing mandatory since TY2020). For 1099-NEC, the NJ submission adds State Income Tax Withheld. Property owners withholding for unregistered construction contractors must issue a 1099-MISC showing the withholding and file Schedule NJ-W-3-UNC. NJ-WT lists CF/SF as an option for filing 1099s: 'The IRS will then provide New Jersey with a copy'.
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Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how New Jersey's rules apply.
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