What Taxes are ineligible for the New Jersey Tax Amnesty provision? The State of New Jersey has specifically excluded all of the following taxes as being eligible for the Amnesty as follows:
SOIL (Set-Off of Individual Liability) debts from agencies other than the Division of Taxation.
Local Property Taxes.
Fees assessed by the Division of Revenue, such as the annual report fee for business entities and reinstatement fees.
Payroll taxes owed to the Department of Labor.
Although employers report Unemployment Insurance (UI), Disability Insurance (DI), Healthcare Subsidy (HC) and Workforce Development (WF) payroll taxes on the Employer's Quarterly Report (NJ-927), these payroll taxes are owed to the Department of Labor and are not eligible for NJ Tax Amnesty. The only employer-withheld payroll tax for which liabilities are Amnesty-eligible is the New Jersey Gross Income Tax.
Federal Liabilities.
Motor Carriers Road Use Taxes. |