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Division of Taxation

E-File Mandate Information

Per N.J.S.A. 54A:8-6.1 and  N.J.A.C. 18:35-6.4 (e), paid tax preparers who prepare 11 or more New Jersey individual Income Tax resident returns including those filed for trusts and estates during the tax year must use electronic methods to file those returns.

E-File Mandate Notice (December 2016)

E-File Mandate Frequently Asked Questions


Last Updated: Wednesday, 12/04/19