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-ES
2023 Form NJ-1040-ES 3
Amended Estimated Payments Interest (Forms NJ-2210 and NJ-2210NR)
If the amount of your estimated tax changes, any remaining If you fail to make all required estimated tax payments,
installments must be adjusted to reflect the change. Use complete Form NJ‑2210, Underpayment of Estimated Tax
the Amended Calculation Schedule below to determine the by Individuals, Estates or Trusts, or NJ‑2210NR, Under-
amount of your remaining installments. payment of Estimated Tax by Nonresidents, to determine
if interest is due and if so, to cal culate the amount.
Failure to Pay Estimated Tax
Interest will be assessed at the prime rate plus 3%, com-
If an installment is filed after the due date, it does not af-
pounded annually. At the end of each calendar year, any
fect the due date of the remaining installments. If you fail
tax and interest that are still unpaid will become part of
to pay all or any part of your required estimated tax, under-
the balance on which interest is charged.
payment of estimated tax occurs. Interest is added to the
underpayment amount for that period. See “Interest (Forms
NJ-2210 and NJ-2210NR)” below. The estate of a taxpayer
who dies during the tax year may be required to start (or
continue) filing estimated tax payments.
Table A Table B
Filing Status: Filing Status:
Single Married/Civil Union Couple, Filing Joint Return
Married/Civil Union Partner, Filing Separate Return Head of Household
Estates and Trusts Qualifying Widow(er)/Surviving Civil Union Partner
If line 15 is:
If line 15 is:
But Not Multiply But Not Multiply
Over Over line 15 by: Subtract Your Tax Over Over line 15 by: Subtract Your Tax
$ 0 $ 20,000 .014 $ 0 _________
$ 0 $ 20,000 .014 $ 0 ________ 20,000 50,000 .0175 70.00 _________
20,000 35,000 .0175 70.00 ________ 50,000 70,000 .0245 420.00 _________
35,000 40,000 .035 682.50 ________ 70,000 80,000 .035 1,154.50 _________
40,000 75,000 .05525 1,492.50 ________ 80,000 150,000 .05525 2,775.00 _________
75,000 500,000 .0637 2,126.25 ________ 150,000 500,000 .0637 4,042.50 _________
500,000 1,000,000 .0897 15,126.25 ________ 500,000 1,000,000 .0897 17,042.50 _________
1,000,000 and over .1075 32,926.25 ________ 1,000,000 and over .1075 34,842.50 _________
Note: If your estimated tax should change during the year, you can use the amended calculation below to determine the amended amounts
to enter on your voucher.
Amended Calculation Schedule (Use if your estimated tax changes substantially after you file your first voucher.)
1. Amended estimated tax ...........................................................................................................................
2. Less (a) Amount of last year’s overpayment elected for credit to 2023 ....................
(b) Any estimated payments already made for 2023 ........................................
(c) Total of lines 2(a) and 2(b) ....................................................................................................
3. Unpaid balance (Subtract line 2(c) from line 1) ........................................................................................
4. Amount to be paid (line 3 divided by the number of remaining installments) ...........................................
Record of Estimated Tax Payments
(a) (b) (c) (d)
Voucher Date Amount 2022 Overpayment Credit Total Amount Paid and Credited From
Number Applied to Installment Jan 1 Through Installment Date Shown
Add (b) and (c)
1
2
3
4
Total
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