NJ & NY Tax Filing Deadlines
A side-by-side reference for individual, business, and sales tax deadlines in New Jersey and New York — built for clients who live, work, or run a business across both states.
Most federal, New Jersey, and New York deadlines line up. But a few genuinely don't — and the gaps matter most for business owners who file in both states. Below is a practical rundown of the dates that come up most often. If a due date falls on a weekend or legal holiday, it automatically shifts to the next business day.
Individual Income Tax Deadlines
Federal, New Jersey, and New York individual income tax returns are all due on the same date.
| Filing | Federal | New Jersey | New York |
|---|---|---|---|
| Annual return | April 15 | April 15 | April 15 |
| Q1 estimated payment | April 15 | April 15 | April 15 |
| Q2 estimated payment | June 15 | June 15 | June 15 |
| Q3 estimated payment | September 15 | September 15 | September 15 |
| Q4 estimated payment | January 15 (following year) | January 15 (following year) | January 15 (following year) |
New Jersey only requires estimated payments if your expected tax liability is more than $400 for the year. If you request a federal extension, both New Jersey and New York generally honor it for filing purposes — but an extension to file is not an extension to pay, in any of the three jurisdictions.
Business Entity Deadlines: Where NJ and NY Actually Differ
This is the one place multi-state business owners get tripped up. For calendar-year partnerships and S corporations, the federal and New York due dates are a full month earlier than New Jersey's.
| Return | Due date |
|---|---|
| Federal (Form 1065 / 1120-S) | March 15 |
| New York (IT-204 / CT-3-S) | March 15 |
| New Jersey (NJ-1065 / CBT-100S) | April 15 |
Note: New Jersey's Pass-Through Business Alternative Income Tax (BAIT) election and PTE-100 return follow a separate March 15 deadline of their own — that's a different filing from the NJ-1065/CBT-100S return itself, and it's easy to confuse the two. C corporations follow their own separate schedule: the federal return (Form 1120) is due the 15th day of the fourth month after year-end (April 15 for calendar-year filers), but New Jersey's CBT-100 is due 30 days after the federal due date — May 15 for calendar-year filers, a full month later than the NJ-1065/CBT-100S date above. Ask us which schedule applies to your specific entity type.
Sales Tax Filing Deadlines
New Jersey and New York both use graduated filing frequencies based on how much sales tax a business collects — but they structure it differently, and New York's sales tax calendar doesn't follow the regular calendar year. I&N Accounting registers and files sales tax returns for clients in both states.
| Requirement | Detail |
|---|---|
| Standard filing | Quarterly, for every registered business |
| Quarterly due dates | April 20, July 20, October 20, January 20 |
| Monthly payment also required if… | You collected more than $30,000 in NJ sales/use tax in the prior calendar year, and more than $500 in the first or second month of the current quarter |
| Filing frequency | Who it applies to |
|---|---|
| Annual (ST-101) | Businesses owing $3,000 or less in sales tax for the annual period |
| Quarterly (ST-100) | Taxable receipts under $300,000 per quarter |
| Monthly / part-quarterly (ST-810) | Taxable receipts of $300,000 or more per quarter (stays monthly until four consecutive quarters fall back under the threshold) |
Returns are generally due 20 days after the period ends. New York's sales tax year runs March 1 through the end of February, not January through December — so its quarters are March–May, June–August, September–November, and December–February. New York City and other local sales tax is filed together with the state return; there's no separate NYC filing.
What Happens If You Miss a Deadline
Missing a deadline isn't the end of the world, but it does get more expensive the longer it goes unaddressed. Late-filing and late-payment penalties generally start accruing the day after the due date and continue to add up (along with interest) until the return is filed and any balance is paid. If you're going to miss a deadline, filing something — even an extension — is almost always better than filing nothing. If you've already missed one, the sooner we deal with it, the fewer penalties accrue in the meantime.
Related Reading & Next Steps
See our full tax preparation and payroll services, learn more about Ismail Ahmed and I&N Accounting, or get ready with our tax appointment checklist.
Don't Navigate These Dates Alone
Every filing situation is a little different, especially once more than one state is involved. Call or request an appointment and we'll walk through exactly what applies to you.