New Jersey estimated tax due dates for 2026
New Jersey estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | New Jersey due date |
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| 1 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay New Jersey estimated tax?
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. (Not required if gross income is at or below the filing threshold: $20,000 MFJ/HOH/QW; $10,000 single/MFS.)
How do you avoid a New Jersey underpayment penalty?
Interest (not a penalty) applies if you do not pay at least 80% of the current-year tax (66 2/3% farmers) timely; exceptions include paying 100% of the prior year's tax (prior-year return covered 12 months and showed a liability), plus annualization exceptions on Form NJ-2210. No 110% high-income rule. Filing the 2026 return by Feb 15, 2027 and paying in full replaces the Jan 15, 2027 installment.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. New Jersey figures its own tax, so the state amount is separate.