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Bankruptcy

If you have filed or are considering filing a bankruptcy petition, make sure your attorney uses the following address to list your New Jersey tax debt on your bankruptcy schedules and to properly notify us of your bankruptcy:  

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Division of Taxation
Bankruptcy Unit
3 John Fitch Way, 5th Floor
PO Box 245 
Trenton, NJ 08695-0245 

The Bankruptcy Unit encourages the voluntary tax compliance of bankrupt individuals and businesses by using the means of collection offered by federal and state insolvency laws. When a taxpayer files bankruptcy, the U.S. Bankruptcy Code forbids the Division from using its normal avenues of collection and compliance.  Instead, the Bankruptcy Unit files “proofs of claim” in the applicable court jurisdiction for any outstanding pre-petition New Jersey tax liability you may owe (if we are notified timely at the above address). 

This includes: 

• Chapter 7 – Liquidation; 
• Chapter 9 – Adjustment of Debts of a Municipality; 
• Chapter 11 – Reorganization; 
• Chapter 12 – Family Farmer/Fisherman; 
• Chapter 13 – Individuals (Wage Earner’s Plan); 
• Chapter 15 – Ancillary and Other Cross-Border Cases; 
• Receiverships; 
• Assignments for the Benefit of Creditors. 

Contact our Bankruptcy Unit at Taxation.Bankruptcy@treas.nj.gov.