How to Pay New Jersey Quarterly Estimated Taxes

If you are a freelancer, business owner, or have significant income not subject to withholding, you likely need to make quarterly estimated tax payments to the State of New Jersey. NJ requires these payments if you expect to owe more than $400 in state tax after subtracting your withholdings and credits.

Here is exactly how to submit your quarterly payments quickly and securely.

2026 payment deadlines

New Jersey individual estimated tax due dates align directly with the federal IRS schedule:

How much should I pay each quarter?

Aim to cover your expected New Jersey tax for the year, divided across the four quarters. If your income is uneven, it's fine to pay more in the quarters you earn more — just keep the running total on track.

To avoid an underpayment interest charge, New Jersey generally won't assess interest if your payments plus withholding add up to at least the lesser of these two amounts:

• 80% of your total New Jersey tax for the current year, or
• 100% of your total New Jersey tax from last year (based on a full 12-month return).

Farmers and fishers use 66⅔% in place of 80%, and you're generally off the hook entirely if you had no New Jersey tax liability last year.

Step-by-step payment instructions

The fastest and most reliable way to pay is online through the official New Jersey Division of Taxation portal. No account registration or login password is required to make a payment.

• 1. Go to the NJ Division of Taxation payment portal. Visit the official New Jersey Division of Taxation website and choose Pay Tax from the menu. No account, login, or password is required to make a payment.
• 2. Open individual payments. On the Individuals tab, under Option A, click Make a Payment to open the Individual Income Tax payment portal.
• 3. Verify your identity. Enter your Social Security number and date of birth, then click Submit. Filing jointly? Use the primary taxpayer's details — the name listed first on your return.
• 4. Choose the estimated-payment form. Select Estimated Payments – Schedule/Submit NJ-1040-ES, then click Submit.
• 5. Set return type, period, and year. Return Type: Resident (or Nonresident if that applies); Return Period stays "Jan to Dec"; Return Year: 2026.
• 6. Enter and submit your payment. Pick the quarter you're paying (Q1–Q4), choose a payment method (e-check is free; card payments add a processing fee), enter the amount and your bank routing/account numbers, then confirm to submit.

Alternative payment method: by mail

If you prefer to pay by check or money order, you must print and mail a physical voucher:

• Download Form NJ-1040-ES.
• Make your check payable to State of New Jersey – TGI.
• Write your Social Security number on your check or money order. If filing jointly, include both Social Security numbers in the same order the names are listed on the NJ-1040-ES voucher, plus the tax year (e.g., "2026 Form NJ-1040-ES") in the memo line.
• Mail the voucher and check to:
  State of New Jersey
  Division of Taxation
  Revenue Processing Center
  PO Box 222
  Trenton, NJ 08646-0222

Also earning income in New York? The rules there are close but not identical — different threshold, different safe-harbor percentages, and one payment that covers the state, New York City, and Yonkers. See our guide to paying NY quarterly estimated taxes.