Enterprise
Individual & Small Business
| Payment | New Jersey due date |
|---|---|
| 1 | |
| 2 | |
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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.