TAX YEAR 2026 · 1099-NEC & 1099-MISC
New Jersey 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check New Jersey requirements →New Jersey: what to know
New Jersey requires 1099 state copies when calendar-year reportable amount is $1,000 or more, or when NJ income tax is withheld. This is general NJ-WT guidance last updated September 2025; verify new 2026 instructions before live filing.
1099-NEC reporting
NJ-reportable NEC at or above $1,000 or with NJ tax withholding requires direct reporting.
1099-MISC reporting
NJ-reportable MISC at or above $1,000 or with NJ tax withholding requires direct reporting.
State filing method: Electronic NJ 1099 reporting; NJ-W-3 required with forms showing New Jersey withholding
Deadline guidance: February 15 following tax year (adjust for weekend/holiday); NJ-W-3 has separate withholding deadlines.
Official source: New Jersey Division of Taxation — NJ-WT 1099 Reporting (Sep 2025) →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.