N.J.A.C. 18:7-11.13 - Place for Filing Returns and Payment of Tax

(a) Amended returns, documents, and associated remittances must be filed electronically. However, in certain limited instances, for example for the BFC-1 returns, if the taxpayer's software does not permit the electronic filing of the return, or if the amended return is filed after the time which the electronic system allows filing for that period but is within the statute of limitations, taxpayers may file amended returns by mail. When filed by mail, amended returns and related documents together with remittances payable to "State of New Jersey" must be mailed to the New Jersey Division of Taxation, Revenue Processing Center, PO Box 666, Trenton, NJ 08646-0666. See N.J.A.C. 18:7-11.19 for electronic filing requirements.

(b) A separate remittance is required to be made with each return.