Title 54A, Title 54A: NEW JERSEY GROSS INCOME TAX ACT

54A:8-3.1. Persons required to file 54A:8-3.1. Persons required to file. a. On or before the filing date prescribed in section 1 of this chapter (N.J.S.54A:8-1), an income tax return shall be made and filed by or for: (1) A taxpayer filing as an unmarried individual, an estate or…

54A:8-4 Declarations of estimated tax. 54A:8-4. Declarations of estimated tax. (a) Requirement of filing. Every resident and nonresident individual shall make a declaration of the individual's estimated New Jersey personal income tax for each taxable year beginning after June 30,…

54A:8-5. Payments of estimated tax (a) General. The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed on or before April 15 of the taxable year the estimated tax shall be paid in four equal installments. The fi…

54A:8-6 Requirements concerning returns, notices, records and statements. 54A:8-6. Requirements concerning returns, notices, records and statements. (a) General. The director may prescribe regulations as to the keeping of records, the content and form of returns and statements, a…

54A:8-6.1 Certain tax preparers required to use electronic methods for filing. 4. a. (1) Notwithstanding any other law to the contrary, for New Jersey gross income tax returns for taxable years beginning in 2006, if a tax preparer prepared or filed 100 or more gross income tax re…

54A:8-6.2 Status of health care coverage, question on the New Jersey Gross Income Tax return, determination of eligibility; definitions. 7. a. Beginning with the 2008 tax year and for each tax year thereafter, the Department of the Treasury shall require that each individual who …

54A:8-7. Report of change in federal taxable income or credit 54A:8-7. a. Report of change in federal taxable income or credit. If the amount of a taxpayer's federal taxable income or earned income tax credit reported on the taxpayer's federal income tax return for any taxable ye…

54A:8-8 Definitions relative to payment of estimated gross income tax on real property sales by nonresidents. 1. As used in P.L.2004, c.55 (C.54A:8-8 et seq.): "Administrative costs" means an amount equal to $10.00 per estimated gross income tax form filed with a county recording…

54A:8-9 Payment of estimated tax by nonresident taxpayer on certain gains. 2. a. A nonresident taxpayer shall estimate and pay the gross income tax liability on the gain, if any, upon the sale or transfer of real property within this State. A nonresident taxpayer shall estimate t…