Division of TaxationIf we send you a notice or bill, you can respond online through the New Jersey Online Notice Response Service (NJ ONRS). Whether you agree with our notice or bill, need to provide additional information, or want to challenge a decision, responding online is the fastest, easiest way to resolve an issue.
If you know you have a judgment, contact your caseworker. If you receive a notice demanding payment or using threatening language (i.e. Distraint Warrant), it may be a scam. See our scams page for more information.
New Jersey Taxpayers' Bill of Rights
If you receive a letter from us asking for documentation to support what you claimed on your return, it does not mean that you did anything wrong. This is just an extra step we take to ensure the correct information is reported on your tax return.
Find more information about a notice regarding my vehicle, airplane, or boat.
New Jersey Division of Taxation - CJW
PO Box 447
Trenton, NJ 08695-0447
Our Notice FAQ provides additional information.
Send us copies of all of the documents requested in your notice.
New Jersey Division of Taxation - TDW - NYP
PO Box 447
Trenton, NJ 08695-0447
Our Notice FAQ provides additional information
Send us copies of all of the documents requested in your notice.
The 星空无限传媒app has contracted with Informatix to establish the Financial Institution Data Match program. We mailed this notice to financial institutions as part of this effort. More information about Informatix is available on its .
Please send us copies of ALL of the following documents:
New Jersey Division of Taxation - FTF
PO Box 437
Trenton, NJ 08646-0437
Our Notice FAQ provides additional information.
If you received a request from the New Jersey Division of Taxation to verify your identity, proceed to
Please send us copies of ALL of the following documents:
New Jersey Division of Taxation - EWN
PO Box 438
Trenton, NJ 08646-0438
Our Notice FAQ provides additional information.
Find more information about my Untaxed Cigarette Purchase Notice.
Please send us copies of ALL of the following documents:
New Jersey Division of Taxation – NWH
PO Box 437
Trenton, NJ 08646-0437
Our Notice FAQ provides additional information.
New Jersey Division of Taxation – NZI
PO Box 438
Trenton, NJ 08646-0438
Our Notice FAQ provides additional information.
New Jersey Division of Taxation - TDW - W2
PO Box 445
Trenton, NJ 08695-0445
Our Notice FAQ provides additional information.
Send us copies of all of the documents requested in your notice.
Please send us copies of ALL of the following documents:
We maintain a list of current acceptable alternative documents, if you cannot locate a requested record.
Mail the documents to the following address:
New Jersey Division of Taxation - NEW
PO Box 448
Trenton, NJ 08646-0448
Our EITC webpage provides additional information.
Send us copies of ALL of the following documents:
We maintain a list of current acceptable alternative documents, if you cannot locate a requested record.
Mailing addresses:
If you reported business income on your return use:
If you reported wages and business income (or other sources of income) use:
See our EITC page for additional information.
Send us copies of ALL of the following documents:
We maintain a list of current acceptable alternative documents, if you cannot locate a requested record.
Mail the documents to the following address:
New Jersey Division of Taxation - NER
PO Box 441
Trenton, NJ 08646-0441
Our EITC webpage provides additional information.
Send us copies of ALL of the following documents:
Social Security cards for:
Marital status or civil union status:
We maintain a list of current acceptable alternative documents, if you cannot locate a requested record.
Mail the documents to the following address:
New Jersey Division of Taxation - MFS
PO Box 448
Trenton, NJ 08646-0448
Our EITC webpage provides additional information.
Send us copies of ALL of the following documents:
Social Security cards for:
Proof of Residence for you and your dependent children for 2025:
We maintain a list of current acceptable alternative documents, if you cannot locate a requested record.
Mail the documents to the following address:
New Jersey Division of Taxation - DCE
PO Box 441
Trenton, NJ 08646-0441
Our EITC webpage provides additional information.
What information was adjusted?
We adjusted the amount of the New Jersey Earned Income Tax Credit (NJEITC) on your New Jersey Resident return (Form NJ-1040).
Why did you make this adjustment?
The total income reported on your NJ-1040 was over the income limit to receive an NJEITC.
I do not agree with your adjustment. Can this be resolved over the phone?
No. If you do not agree with the adjustment, you must submit documentation and we will review it. Send us a copy of the original notice along with the following documents:
Where should I mail my documents?
You can mail your items to:
New Jersey Division of Taxation
Taxpayer Accounting Branch
PO Box 266
Trenton, NJ 08695-0266
Can I email or fax my documents?
No. Documents sent to PO Box 266 must be mailed.
What if I lost my W-2 or 1099?
Contact the issuer for a copy.
I had multiple jobs. Do you need all of my W-2's and 1099s?
Yes. Submit all W-2's and 1099s.
Do you need my spouse's information too?
If you filed Married Filing Joint (MFJ), submit copies of all W-2 and 1099 information for both you and your spouse.
How will I know if this matter is resolved?
Once your documentation is submitted and reviewed, we will send you a letter explaining our determination.
Our EITC webpage provides additional information.
Our records indicate that you claimed a larger Property Tax Deduction than you were eligible to receive. As a result, we have adjusted your account.
If you disagree with our adjustment, send us your supporting documentation electronically using The New Jersey Online Notice Response Service, or mail your documentation to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444
If you agree with our adjustment, you can or mail your notice voucher and check (payable to New Jersey Gross Income Tax; write Reference number on the memo line) to:
New Jersey Income Tax
PO Box 444
Trenton, NJ 08646-0444
Payment plan information is available.
You can claim only the percentage of property tax that represents your percentage of ownership in the home. This is true even if you paid 100% of the property taxes, and the other owner(s) does not live in the home. A cosigner is considered an owner even if they do not pay the property taxes or live at the property.
If one of the owners has Life Estate Rights, see, "Your Situation Does Not Fall Into Any of the Above Categories" for more information.
If you disagree with our adjustment, send us a copy of your deed to verify your percentage of ownership.
You can only claim the amount of the property tax that represents the unit, or units, you occupy. The percentage is based upon the square footage of your living unit as compared to the square footage of the entire property as determined by your municipal tax office.
If you disagree with our adjustment, send us a letter from your municipal tax office that indicates the percentage of the property you occupy. If your municipal tax office cannot confirm the size of your living unit as compared to all other units, then we will consider all units to be of equal size.
Or, if you occupy more than one unit as your principal residence, send us a letter that includes:
If you lived in more than one property during the year, you can claim the combined prorated property taxes (or 18% of the rent paid) for the period of time you occupied each property as your principal residence (main home).
If you disagree with our adjustment, send us a completed Worksheet G-1 , copies of all your property tax bills (or rental agreements), and proof of payment for each residence (receipt or cancelled checks, or Form 1098).
If you purchased a property with another person prior to becoming married or entering into a civil union and are now married or in a civil union, your joint return may include the entire amount of property taxes paid for the year.
If you disagree with our adjustment, send us a letter with both owners' names and the date of your marriage/civil union.
You can claim only the property taxes paid on your principal residence (main home). You cannot claim property taxes paid for any rental or vacation properties that you own.
If you disagree with our adjustment, send us a copy of your main home's final tax bill for the year in question, and proof of payment (receipt, cancelled checks, or Form 1098).
You can claim only the property taxes that are due for the tax year listed on your notice. You cannot claim property taxes paid for a previous or future year.
If you disagree with our adjustment, send us a copy of your final tax bill for the year in question, and proof of payment (receipt, cancelled checks, or Form 1098).
If you do not meet the criteria in the above categories, send us a letter stating why you disagree with our adjustment, along with any supporting documentation. Below are some examples of what type of documentation we may need to make a determination.
Life Estate Rights
If a deed assigns Life Estate Rights, only the person(s) with Life Estate Rights who also occupies the property is entitled to claim this deduction. Any other owner(s) of the property cannot claim the Property Tax Deduction, even if they occupy the property and/or pay 100% of the property taxes.
Required Documentation: A copy of the deed that existed for the year in question.
Nearby Unoccupied Lot
In addition to your principal residence (main home), you may also claim property tax paid on other nearby unoccupied lot(s) that are for residential use. This includes an empty lot used as a yard, or a lot with a garage or parking space on it. "Nearby" includes lots across a road or waterway, or down the street. However, you may not claim property taxes paid for farmland.
Required Documentation: A letter explaining that you claimed property taxes assessed and paid for your main home and a nearby unoccupied lot; copies of both final property tax bills, and proof of payment (receipt, cancelled checks, or Form 1098).
Residential Property Taxed by More than One Municipality
If your principal residence (main home) and land are taxed by multiple municipalities, you may claim all taxes assessed and paid in your Property Tax Deduction. The actual house structure does not need to be physically located on both lots, as long as the property is taxed by both municipalities.
Required Documentation: A letter explaining that your main home and land are situated and taxed by two municipalities; copies of final property tax bills from both municipalities, and proof of payment (receipt, cancelled checks, or Form 1098).
All Others
Your situation does not fit into any of those previously listed.
Required Documentation: A detailed letter stating why you disagree with our adjustment, along with any supporting documentation.