New Jersey estimated tax payments for 2026 (NJ-1040-ES)

New Jersey collects estimated Gross Income Tax on Form NJ-1040-ES, on the same four dates as the IRS:

Payment	Due
1st	April 15, 2026
2nd	June 15, 2026
3rd	September 15, 2026
4th	January 15, 2027

New Jersey's rules are a little more forgiving than the IRS's, because the bar is 80% of this year's tax rather than 90%. Its penalty is charged as interest, and the rate is higher.

Who has to pay

You need to make estimated payments if your New Jersey tax for the year, minus withholding and credits, is likely to be $400 or more. Below that, New Jersey doesn't charge interest for underpaying. Freelancers, 1099 contractors and other self-employed people usually cross it, because nothing is withheld from their income.

How much is enough

New Jersey charges no interest if your withholding and on-time payments, in four equal parts, come to at least the smaller of:

• 80% of your 2026 New Jersey tax, or
• 100% of your 2025 New Jersey tax, if your 2025 return covered a full 12 months.

There's no higher bar for high earners, unlike the federal safe harbor, where people with AGI over $150,000 need 110% of last year's tax.

Form NJ-2210 also has three other exceptions. One uses last year's income at this year's rates. One annualizes this year's income. One looks at your actual income for the first 3, 5 and 8 months. They help if most of your income came late in the year.

How to pay

• Online: from the Division of Taxation's payments page, choose "Make a Payment", then "Make an estimated tax payment".
• By check or money order payable to "State of New Jersey", mailed with that date's NJ-1040-ES voucher to Revenue Processing Center, PO Box 222, Trenton, NJ 08646-0222.

New Jersey's interest charge

If you underpay, New Jersey charges interest rather than a penalty. It's figured on Form NJ-2210, which you enclose with your return, and added to Form NJ-1040.

• The rate is 3 percentage points above the prime rate. It's reviewed each quarter and changes only after a move of more than 1 point. The 2025 NJ-2210 lists 10% for January 16 to April 15, 2026.
• It's charged for each month, or part of a month, that the shortfall stays unpaid.
• It runs until you pay, or until your return's original due date if that comes first.

The IRS charges its own underpayment penalty on any federal shortfall, at the federal short-term rate plus 3 points. Our underpayment penalty calculator works out the federal amount.

Working out the amount

New Jersey taxes gross income with its own brackets and deductions, so your state tax isn't a fixed share of your federal tax. Estimate it from last year's NJ-1040 and this year's income, then split it over the four dates. For the federal payment, the free 1099 tax calculator gives the amount, and the due dates guide lists when each one is due.