Bill

Bill > A3886


NJ A3886

NJ A3886
Establishes NJ Gross Income Tax EasyFile Program; pilot program to allow Division of Taxation to prepare gross income tax return forms for certain taxpayers.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill proposes establishing a pilot program, to be known as the NJ Gross Income Tax EasyFile Program, to require the Division of Taxation in the Department of the Treasury to prepare gross income tax return forms for certain taxpayers. The pilot program proposes to provide a simplified personal income tax return form for certain taxpayers to file. The bill directs the division to "prefill" a taxpayer's tax return form with information the division has available from the taxpayer's employer. "Pre-filled" tax return forms are required to include all the gross income tax data contained in a taxpayer's W-2 form. Only taxpayers who are "wage or salary only" earners may qualify to receive a "pre-filled" tax return form, i.e., a tax return form in which most of the information comes solely from their employer W-2 forms. To qualify, a taxpayer is required to have been a "wage only" earner in the previous taxable year. However, for the applicable taxable year, the director may determine other conditions that may be applied to the simplified filing system. To receive a "pre-filled" tax return form, a taxpayer is required to satisfy the following criteria for the applicable and previous tax year: be employed in New Jersey, not be self-employed, be a full-time, year-round resident, earn less than $75,000 annually, have no dependents, and use a single or "married, filing separate" filing status on the New Jersey gross income tax returns. The bill lists requirements for information provided on the forms, including notice of voluntary use of the forms by taxpayers and instructions for corrections to the form. The bill also allows taxpayers to submit the pre-filled returns via mail, telephone, or a secure Internet website. The NJ Gross Income Tax EasyFile Program will not require the use of any third-party proprietary online filing software. The Director of the Division of Taxation will mail the forms to qualified taxpayers after the division receives New Jersey employee taxpayer withholding information (W-2).

AI Summary

This bill establishes the NJ Gross Income Tax EasyFile Program, a pilot program allowing the Division of Taxation to prepare simplified gross income tax return forms for certain eligible taxpayers. The program will "pre-fill" tax return forms with information the division already possesses, primarily from a taxpayer's W-2 form (which reports wages and salary from an employer). To qualify for this simplified filing, taxpayers must be New Jersey residents employed in the state, earn less than $75,000 annually, have no dependents, and have only received wages (not self-employment income) in the current and previous tax years, filing as single or married-filing-separately. Taxpayers can choose to use these pre-filled forms voluntarily, but they are responsible for verifying and correcting any inaccuracies before signing and submitting them, with penalties applying for incorrect filings. The program will offer secure online and telephone filing options without requiring third-party software, and the forms will be mailed or made available electronically by March 15th. The Director of the Division of Taxation will also submit a report evaluating the pilot program's effectiveness and potential for expansion.

Committee Categories

Business and Industry

Sponsors (3)

Last Action

Introduced, Referred to Assembly Commerce and Economic Development Committee (on 01/13/2026)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Loading...