Table of Contents

1099 E-Filing: New Jersey

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

February 15

If February 15 falls on a weekend or holiday, the due date is the next business day.

E-filing threshold


Filing options

Electronic filing

Forms to file

State requires W-2G and all 1099's.

Required file name

Any name with “.txt” at the end.

E-filing website


Online Upload Service:

File on NJ website:


New Jersey Division of Taxation



Submitting files

If you do NOT have a TCC you can enter "00000" on the Transmitter Screen.

You have options to electronically file your 1099s:

1. Online Upload Service: You may upload Forms NJ-W-3, W-2, W-2G, and/or 1099 with this service. There is no limit to the number of documents you can upload at once. Visit the FAQ webpage to learn more about this service and other specifications.

2. File on NJ website: If you are registered to withhold New Jersey Income Tax, log into your account to electronically file Forms W-2, 1099 and NJ-W-3. If you are not required to register, create an online account to file.

3. File using Axway: For those filing at least 100 forms, you can electronically file Forms NJ-W-3 and W2/1099 using our secure electronic bulk filing service provider. Visit the E-filing services webpage to learn how.

Make sure you have credentials to log in to New Jersey's secure website Axway. Axway is the same website for electronically filing Forms NJ-927/WR-30 with New Jersey. Email New Jersey at to obtain credentials if you don't already have them for e-filing.

When applying for an Axway Account it is advisable to indicate in the email that your software does format the file correctly and that you "anticipate" filing more than 100 New Jersey Forms.

NJ-W3 filings require employers to be registered with the State of New Jersey for payroll tax purposes. You may use the Division of Revenue and Enterprise Services’ (DORES) Business Registration service to register. All other returns can be filed without a registration.
Form NJ-W-3 Located in CFS Payroll System under “W-2/1099 Information Returns”
You must file Form NJ-W-3 along with copies of all supporting documents (W-2, 1099-R, 1099-MISC, 1099-NEC, W2G, etc.), whether or not they show New Jersey withholdings.

• If filing a corrected W-2, 1099-R, 1099-MISC, W-2G, etc., submit an amended Form NJ-W-3. Include a copy of the corrected W-2, 1099-R, 1099-MISC, W-2G, etc., with the amended Form NJ-W-3

• If filing a corrected NJ-W-3 only, submit an amended Form NJ-W-3. You do not need to attach the W-2s or 1099s you submitted with the original W-3.

Note: If the correction changes the amount of tax reported and you already filed quarterly returns, you must amend each quarterly return affected by the change. See Correcting Form NJ-927, NJ-927-W, or NJ-927-H.

Payers of Proceeds from Real Estate Transaction If you are required to report the proceeds from real estate transactions to the IRS on federal Form 1099-S (or any other form which the Internal Revenue Code may designate), you are also required to submit all reports to the Division of Taxation if the real estate being sold or exchanged is partially or entirely located in New Jersey.

Steps to filing year end forms

Program to Display:

1.  Create the Form 1099's: Located under Program to Display "W-2/1099 Information Returns"

2. Create the NJ-W-3 Form: Located under Program to Display "W-2/1099 Information Returns", NJ NJ-W-3 - Reconciliation of Tax Withheld

NJ Form NJ-W-3 - Reconciliation of Tax Withheld

3. Create NJ-W-3 File: Located under Program to Display "W-2/1099 Information Returns", NJ NJ-W-3 - e-Filing

Note: Create only ONE Form NJ-W-3 Form – Annual Withholding Reconciliation Statement for Payer’s W-2’s and 1099’s.  Only one  NJ-W-3  file should be uploaded on the state website per payer.

4.  Create the 1099 File: Located under Program to Display "e-file/magmedia", Create 1098 / 1099 / W-2G e-file/MagMedia Files -> Step 4 - State File

5. Submit the 1099 and NJ-W-3 File (Step 5 State Submittal): Located under Program to Display "e-file/magmedia", Create 1098 / 1099 / W-2G e-file/MagMedia Files -> Step 5 - State Submittal

Connect to the state website by clicking, “Connect to URL for” button (found in lower left portion of Step 5 (Create 1098 / 1099 / W-2G e-file/MagMedia Files module).  Next to the button, make sure correct state is chosen.

If you have an Axway Account select "New Jersey (Axway) from the drop-down menu.

Upload the 1099 File, (on the State website)

File Location: "..... CFSlib\Pr2022\PR2022db\1099W2efile\1099_NJ22\1099NJ-#"

Upload the NJ-W-3 File, (on the State website)

File Location: "..... CFSLib\Pr2022\NJefile"

6. Print any acknowledgements from the state website.

7. Mark as Submitted – Click the “Mark as Submitted” button in Step 5 of the Create 1098 / 1099 / W-2G e-file/MagMedia Files module.  This will put a small “t” before your Program File Name in Step 5.

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