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Was the deadline to file taxes extended? Where can I find information on tax relief programs?

Last Updated: 01/08/2021

2019 Income and Corporation Business Taxes

The deadline to file federal and state income taxes for 2019 as well as corporation business taxes were all extended from April 15, 2020 to July 15, 2020. These were automatic extensions and did not require you to file an extension.

Additionally, first quarter 2020 estimated income tax payments and second quarter 2020 estimated income tax payments were both postponed to July 15, 2020.

Note: The deadline for 2019 corporate business tax calendar year returns being filed under extension was moved to November 16, 2020. The previous filing deadline for calendar year returns being filed under extension was October 15, 2020.

For additional information, refer to the NJ Division of Taxation's FAQs or to the IRS Tax Tips.

Tax Relief Programs

Senior Freeze Property Tax Relief
The deadline for senior homeowners to apply for the Senior Freeze property tax relief program has been extended from December 31, 2020 to February 1, 2021.

The program reimburses eligible senior citizens and disabled persons for property tax or mobile home park site fee increases on their principal residence. For more information on the Senior Freeze program, including eligibility requirements and how to apply, visit the NJ Treasury Department's Senior Freeze program page.

Unemployment Insurance Payroll Tax Reduction
Under new legislation, businesses' unemployment insurance (UI) contribution rates have been reduced through Fiscal Year 2023.

The bill also permits nonprofit and governmental employers that elect to make UI payments equal to the full amount of benefits paid to individuals attributable to service in the employ of the nonprofit or governmental employer to reduce their UI benefit payments by fifty percent for the duration of the public health emergency.

Military Combat Pay
On September 28, Governor Phil Murphy signed legislation (S2050) to exclude military pay for service in a combat zone, or for hospitalization as the result of injury while serving in a combat zone, from gross taxable income under the New Jersey income tax.

The bill excludes combat pay in the same manner as federal taxation does. A combat zone is defined as any area the President of the United States designates by Executive Order as an area in which the U.S. Armed Forces are engaging or have engaged in combat.

Additional Resources
The IRS has established a resource page to help taxpayers, businesses, and others affected by COVID-19.

For information on the State's property tax relief programs, visit: https://www.state.nj.us/treasury/taxation/relief.shtml

Source: https://www.nj.gov/governor/news/news/562020/approved/20200413c.shtml; https://www.nj.gov/governor/news/news/562020/approved/20200401a.shtml, https://www.irs.gov/newsroom/tax-day-now-july-15-treasury-irs-extend-filing-deadline-and-federal-tax-payments-regardless-of-amount-owed; Governor's Remarks 4/15/20; Executive Order No. 130; Executive Order No. 189; https://nj.gov/governor/news/news/562020/approved/20200928a.shtml