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NJ-WT
February 2024
Personal Responsibility for Business
Owners, Partners, and Officers .................5
Employers ................................................5
Are You an Employer? .................................... 5
How to Get a Federal Employer Identification
Number ........................................................... 5
How to Register as a New Jersey Employer .... 5
Compensation Subject to Withholding ........... 5
Compensation Not Subject to Withholding .... 6
Employee Residency and When to
Withhold ..................................................8
Residents Working in Another State .............. 8
Nonresident Employees .................................. 8
New Jersey and Pennsylvania Reciprocal
Agreement ...................................................... 8
Local Wage Taxes in Pennsylvania .................. 8
Military Personnel........................................... 8
Rules for Military Spouses Working In New
Jersey .............................................................. 9
Domestic Employers ....................................... 9
How to Withhold .................................... 10
Giving Employees Form NJ-W4 .................... 10
Calculating the Amount of Income Tax to
Withhold ....................................................... 10
Resident Employees Working in Multiple
States ............................................................ 10
Nonresident Employees Working in Multiple
States ............................................................ 10
Allocating New Jersey Income ...................... 10
Employees Anticipating No Income Tax
Liability in New Jersey ................................... 11
Withholding on Supplemental Wage Payments
(Bonuses, Commissions, Overtime Pay, Tips,
Etc.)………………………………………………………..11
Paying Unused Employee Benefit Time.......... 11
Correcting Withholding Mistakes ........... 12
If You Do Not Withhold Enough ................... 12
If You Withhold Too Much ........................... 12
Filing and Paying New Jersey
Withholdings ......................................... 12
How to File and Pay Online .......................... 12
Quarterly Return – Form NJ-927 or NJ-927-W
...................................................................... 12
Quarterly Due Dates ..................................... 12
Seasonal Businesses ..................................... 13
Businesses With Multiple Locations ............. 13
Use Form NJ-927 to Report .......................... 13
Monthly Payments – Form NJ-500 ............... 13
Monthly Due Dates ...................................... 13
Weekly Payers – Form NJ-927-W ................. 13
Weekly Due Dates and Guidelines ............... 14
How to File if You Are a Domestic (Household)
Employer ................................................................ 14
Correcting Form NJ-927, NJ-927-W, or
NJ-927-H ....................................................... 14
Requesting a Refund .................................... 14
Penalties, Interest, and Fees ........................ 14
Late Filing Penalties ...................................... 14
Late Payment Penalty................................... 14
Interest ......................................................... 14
Collection Fees ............................................. 15
ACH Debit/Credit Payers .............................. 15
EFT Codes ..................................................... 15
Required Date Format .................................. 15