New Jersey participates in the IRS Combined Federal/State Filing Program.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeNew Jersey takes part in the IRS Combined Federal/State Filing (CF/SF) Program. For the information returns the program covers, the IRS forwards your accepted federal eFile to New Jersey, so no separate state submission is required for those forms.
CF/SF works off your federal transmission: you eFile with the IRS once, flag the state in the submission, and the IRS passes the accepted records to New Jersey. It removes the second filing for covered forms, but it does not remove the filer's responsibility - the state still expects the data, and an IRS rejection means New Jersey receives nothing. Coverage is per form type rather than blanket, and a state that participates for 1099 information returns may still require separate handling for withholding reconciliations and W-2 wage reporting, which run through a different channel.
Federal dates are the same in every state. Where a date falls on a weekend or federal holiday the deadline moves to the next business day.
| Form | Due | Notes |
|---|---|---|
| 1099-NEC | January 31 | Recipient copy, paper and electronic |
| 1099 (paper) | February 28 | Other 1099 series to the IRS |
| 1099 (electronic) | March 31 | Other 1099 series to the IRS |
| W-2 | January 31 | To the SSA, paper and electronic |
Full federal calendar: 1099, W-2 and ACA deadlines.
Not for the information returns covered by the Combined Federal/State Filing Program. New Jersey participates in CF/SF, so an accepted federal eFile is forwarded to the state. Forms outside the program, and state withholding reconciliations, are filed separately.
File electronically with the IRS and include New Jersey in the submission so the records are forwarded under CF/SF. TaxBlitz sets the state participation flags as part of the federal eFile, so a covered New Jersey filing is handled in the same run as the federal one.
Nothing reaches New Jersey. CF/SF forwards accepted records only, so a rejected federal transmission leaves you unfiled at both levels. Fix and retransmit before the federal deadline rather than treating the state filing as a separate task.
No. W-2 wage reporting goes to the Social Security Administration and then to the state through the state's own channel, not through the 1099 Combined Federal/State Filing Program. Treat New Jersey W-2 reporting as a separate obligation.
TaxBlitz sets state participation flags on the federal eFile and supports direct filing where a state requires its own submission.