-ES
2022 Form NJ-1040-ES 1
What is Estimated Tax Check or Money Order payable to State of New Jersey –
Estimated tax refers to paying tax on your income as it is earned TGI. Write your Social Security number on your check or
throughout the year if you do not already pay tax through with- money order. If you are filing a joint return, include both Social
holdings, or if not enough tax is withheld. If you expect to owe Security numbers in the same order the names are listed on the
more than $400 when you file your New Jersey Income Tax NJ-1040-ES. Fiduciaries must include the federal employer
return, you may need to make estimated tax payments. For more identification number of the estate or trust. Mail your payment
information, see GIT-8, Estimating Income Taxes. with the completed voucher (NJ-1040-ES) to: State of New
Jersey, Division of Taxation, Revenue Processing Center, PO
Estimated tax payments are not payments for prior year tax Box 222, Trenton NJ 08646-0222.
debts. Do not use Form NJ-1040-ES to pay outstanding bal-
ances for prior years. For information on starting a payment Electronic Check (e-check). You can have your payment
plan, visit nj.gov/treasury/taxation/questions/deferred1.shtml. directly withdrawn from your bank account using our online
e-check service. This option is available on our website at
How to Avoid Estimated Tax nj.gov/taxation or by contacting our Customer Service Center
If you do not have enough tax withheld from your wages, ask or visiting a Regional Information Center (see page 4 for phone
your employer to withhold more tax. To do this, complete Form number or addresses.) Do not send in a voucher when paying
NJ-W4 and give it to your employer. by e-check. You need the Social Security number and date of
birth of the first person listed on your New Jersey Income Tax
If you have pension income, ask the payer of the pension to return to make a payment. Estates and trusts need their federal
withhold tax or increase the tax withheld. To do this, complete employer identification number and either the date of the dece-
Form NJ-W-4P and give it to the payer of the pension. dent’s death or the date the trust was created. E-check payments
of estimated tax can be scheduled in advance.
Who Must File You can use an
Credit Card (Processing Fees Apply).
Whether you are a resident or a nonresident, you are required to
American Express, Discover, MasterCard, or Visa credit card to
make estimated tax payments if you estimate that you will owe
make your payment. This option is available on our website at
more than $400. This also is true for certain estates and trusts. If
nj.gov/taxation, by phone at 1 (888) 673-7694, or by contacting
you made an estimated payment(s) for the prior year but do not
the Division’s Customer Service Center or visiting a Regional
expect to have a New Jersey Income Tax liability for 2022, you
Information Center (see page 4 for phone number or addresses.)
do not need to make estimated payments.
Do not send in a voucher when paying by credit card.
Minimum Income Filing Threshold. If your gross income for
the entire year is at or below the filing threshold, you are not Completing the NJ-1040-ES Voucher
required to file a New Jersey Income Tax return and do not need Complete the voucher only if paying by check or money order.
to make estimated payments. Filing thresholds: $20,000 or less Do not complete the voucher if you are paying by e-check or
(filing status married/CU couple, filing joint return or head of credit card.
household or qualifying widow(er)/surviving CU partner), or • Enter your name, address, and Social Security number on the
$10,000 or less (estates and trusts, or individ uals with filing sta- voucher (if not preprinted). If you are filing jointly, include
tus single or married/CU partner, filing separate return). the name and Social Security numbers for both of you in the
same order the names are listed on your New Jersey Income
When to File Tax return. Estates and trusts enter the federal employer
You can pay in full on or before April 18, 2022, or in four equal identification number.
installments. If you are paying your estimated tax in four equal Note: Print your numbers as follows:
installments, additional payments must be made on or before
June 15, 2022, September 15, 2022, and January 17, 2023.
If you have changes in income, exemptions, or deductions,
you may be required to make an estimated tax payment even • Check the appropriate box to indicate the return for
if payments were not previously required. See “Changes in which payment is being made: Resident (Form NJ‑1040),
Income, Exemptions, etc.” Nonresident (Form NJ‑1040NR or NJ‑1080C), or Fiduciary
(Form NJ‑1041).
If you are a fiscal year taxpayer or a farmer, see the appropriate
section on page 2 for payment dates. • Enter the actual amount of the payment being submitted
in the spaces on the voucher. If you had an overpayment
on your 2021 Income Tax return and elected to apply the
How to Pay overpayment to your 2022 return, that overpayment will be
You can pay your estimated tax in full by the due date of the
automatically credited to the first quarterly installment, or it
first installment or in four equal installments. Estimated pay -
can be partially or fully applied to any installment. Subtract
ments can be made by:
the amount of the 2021 overpayment from the amount of the
installment due, and enter only the amount actually being
submitted with the voucher.