10874: NJ - e-File Mandate

Yes, per the NJ DOT, "Paid tax preparers who prepare 11 or more New Jersey individual gross income tax resident returns including those filed for trusts and estates during the tax year must use electronic methods to file those returns."

An e-File Opt-Out Request Form (Form NJ-1040-O) is available for taxpayers who choose not to have their returns e-filed by a tax practitioner (check box on NJ screen 1 for 1040 and 1041 returns).

All corporation business tax returns and payments must be submitted electronically. This mandate includes all returns, estimated payments, extensions, and vouchers. Businesses cannot opt-out of this e-filing requirement.

Returns for partnerships that are subject to the provisions of the Corporation Business Tax must be e-filed. Partnerships with 10 or more partners must be e-filed.

If you are trying to file a return for a prior year that is not eligible for e-file through Drake Tax, you will need to complete the filing online through the NJ DOR website. The watermark that appears in View/Print mode cannot be removed as the forms are not valid for paper-filing due to the NJ guidelines.