New Jersey Form IT-PMT is the Gross Income Tax Payment Voucher that taxpayers use to send a balance-due payment to the New Jersey Division of Taxation when they file their annual NJ-1040 resident return, NJ-1040NR nonresident return, or NJ-1041 fiduciary return by mail or alongside an electronic filing. The voucher tells the state which account to credit, which tax year the money applies to, and which return the payment supports, so the dollars actually land on the right taxpayer’s record instead of sitting in a suspense file.
If you skip the voucher or fill it in wrong, your check can post to the wrong year, the wrong Social Security number, or the wrong return type, and you can end up with a billing notice for a balance you already paid. According to the New Jersey Division of Taxation annual report, the state processed more than 4.4 million Gross Income Tax returns in the most recent reporting year, and a meaningful share of paper payments arrive without a properly completed voucher.
- 🧾 What the IT-PMT voucher actually does and which returns it pairs with
- 🗂️ Every document and number you need before you start writing
- ✏️ A line-by-line walkthrough of each field, with sample entries
- 👥 Three full filled-out examples for real-world filers
- 📬 How to mail, when it is due, and what happens after the Division of Taxation cashes your check
What the Form Is and Who Must File It
Form IT-PMT, sometimes printed as NJ-1040-V for resident filers and as a paired voucher for nonresident and fiduciary filers, is a one-page payment voucher issued by the New Jersey Division of Taxation under authority of the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq.. The voucher is not a tax return. It is the cover slip that tells the state how to apply a check or money order to the right Gross Income Tax account.
You file Form IT-PMT when you owe a balance on your annual New Jersey return and you choose to pay by paper check or money order. Residents who owe on the NJ-1040, nonresidents who owe on the NJ-1040NR, part-year filers, and fiduciaries who owe on the NJ-1041 all use this voucher.
You do not need IT-PMT if you pay electronically through the NJ Online Income Tax Filing portal, the Electronic Funds Transfer program, or by credit card through the state’s payment processor. The voucher only matters when paper money is moving with paper paperwork.
The current revision date is printed in the lower-left corner of the form. Always pull the latest PDF from the Division’s forms page before filing, because the mailing addresses and barcodes change between revisions and an outdated voucher can slow processing by weeks.
Before You Start: Documents and Information You Need
Gather everything before you open the PDF. The voucher itself has fewer than ten fields, but each field pulls from a specific document, and a wrong number on the voucher detaches your payment from your return. Use this pre-filing checklist as your launch pad.
- Your completed NJ-1040, NJ-1040NR, or NJ-1041. You need the final balance-due figure from the return itself. Without the return, you cannot match the payment amount, and a mismatch creates a reconciliation flag inside the Division of Taxation processing system.
- Your Social Security Number (SSN) or Federal Employer Identification Number (FEIN). Residents and nonresidents use SSNs. Estates and trusts filing NJ-1041 use the FEIN of the entity. The wrong identifier sends your money to a stranger’s account.
- Your spouse’s or civil union partner’s SSN if filing jointly. Joint filers must list both numbers in the same order as on the NJ-1040, or the payment posts to only one taxpayer.
- Your current legal name and mailing address. Use the same name and address printed on the NJ-1040. Mid-year moves are common, and a fresh address on the voucher that does not match the return triggers a manual review.
- The exact tax year you are paying. Calendar-year filers enter the four-digit year. Fiscal-year filers enter the beginning and ending dates of the fiscal period.
- Your check or money order, payable to “State of New Jersey – TGI.” TGI stands for Tax on Gross Income. A check made out to “IRS” or “NJ Treasury” can bounce back unprocessed.
- A working pen with black or dark-blue ink. Pencil entries fade in the scanner, and red ink does not read on the optical character recognition equipment used by the Division’s processing center.
- The correct mailing envelope and postage. Balance-due returns go to a different P.O. Box than refund returns, and oversized envelopes need extra postage to avoid return-to-sender delays.
- A copy machine or scanner. Always keep a copy of the completed voucher and the front of the check before you mail it. If the payment is lost in transit, the copy is your only proof.
Where to Get the Form and How to Access It
The official Form IT-PMT is published on the Division of Taxation forms page under “Gross Income Tax — Resident” and “Gross Income Tax — Nonresident” depending on which return you are pairing it with. The PDF is fillable on screen, and you can type your entries directly into the boxes before printing.
You can also pick up a paper copy at any Regional Information Center operated by the Division. The Trenton, Newark, Camden, and Fair Lawn offices keep stacks of current-year vouchers during filing season, and the staff can hand you a pre-printed envelope at the counter.
Tax software such as the NJ Online Income Tax Filing system, TurboTax, H&R Block, and TaxAct will print a pre-populated IT-PMT voucher automatically when your return shows a balance due. The software pulls your name, SSN, and balance from the return, which eliminates most transcription errors.
If you are amending a prior-year return, do not use the current-year voucher. Pull the version dated for the year you are amending, because the P.O. Box and the form layout for older years are not interchangeable with current-year submissions.
Step-by-Step: How to Fill Out Form IT-PMT Line by Line
The voucher is small, but every field carries weight. Each subsection below follows the same six-part structure: what the field asks, how to answer it, a sample entry, a nuance, a common mistake with its consequence, and a misconception worth correcting.
Tax Year Box (Top of Form)
The top of the voucher asks for the tax year you are paying. In plain English, the state wants to know which 12-month period the money belongs to.
Enter the four-digit calendar year, such as 2025, in the box at the top right. Fiscal-year filers enter the beginning month and year and the ending month and year of the fiscal period in the two adjacent boxes.
For example, Maria Lopez is paying her 2025 NJ-1040 balance, so she writes 2025 in the tax year box. Atlas Holdings Trust, a fiscal-year trust ending June 30, writes 07/01/2025 and 06/30/2026 in the fiscal-year boxes.
A common nuance arises when you file an extension. The voucher still uses the original tax year, not the extended due date. Filing in October 2026 for tax year 2025 still means 2025 goes in the box.
The most common mistake is writing the calendar year you are mailing in instead of the tax year being paid. A check sent in April 2026 for the 2025 tax year that is marked 2026 posts to the 2026 estimated account, leaving 2025 unpaid and triggering a late-payment penalty notice.
A widespread misconception is that the tax year is “obvious” and the box can be left blank. The Division’s scanner reads the box first, and a blank field forces manual sorting, which can delay posting by four to eight weeks.
Social Security Number (Primary Filer)
This field asks for the nine-digit SSN of the person whose name appears first on the New Jersey return. The state uses this number as the master key to your account.
Write the SSN in the format 123-45-6789 with hyphens, exactly as printed on the NJ-1040. Type carefully and double-check each digit against your Social Security card.
For example, Maria Lopez enters her SSN as 123-45-6789, matching the number on Line 1 of her NJ-1040.
A nuance applies to ITIN holders. If you file with an Individual Taxpayer Identification Number instead of an SSN, enter the ITIN in the same nine-digit format. The voucher accepts either identifier as long as it matches the return.
The most common mistake is transposing two digits. A swapped 56 and 65 sends your payment to whichever stranger holds the resulting valid SSN, and recovering the funds requires a written tracer request that can take months.
A misconception is that the last four digits alone are enough because banks accept that. The Division requires the full nine-digit SSN. Anything shorter is rejected at intake.
Spouse’s or Civil Union Partner’s Social Security Number
This field asks for the nine-digit SSN of the second person on a joint return. It only applies if you filed Married Filing Jointly or as Civil Union Partners Filing Jointly on the NJ-1040.
Enter the spouse’s SSN in the 123-45-6789 format directly below the primary filer’s SSN. If you filed separately, leave this field blank.
For example, Maria Lopez and her husband Daniel Lopez file jointly. Maria writes her SSN first, then Daniel’s SSN as 987-65-4321.
A nuance arises in the year of a spouse’s death. The surviving spouse still lists the deceased’s SSN if the joint return covers the year of death, because the Division of Taxation needs to close the deceased’s account properly.
The most common mistake is reversing the order of the two SSNs from how they appear on the NJ-1040. The state pairs the names and numbers in sequence, so a flip can credit the payment to the wrong spouse’s record.
A misconception is that joint filers can choose either SSN as the “main” number. The order on the voucher must match the order on the return. The first SSN on the return is always the first SSN on the voucher.
Last Name and First Name (Primary Filer)
This field asks for the legal name of the primary taxpayer. The Division matches the name to the SSN as a second layer of verification.
Print your last name first, then your first name and middle initial, in capital letters. Use the exact spelling from your Social Security card.
For example, Maria Lopez prints LOPEZ in the last-name box and MARIA E in the first-name and middle-initial box.
A nuance applies to recent name changes. If you changed your name through marriage or court order but have not yet updated Social Security, use the name still on file with the SSA. A name-SSN mismatch is a top-five rejection cause.
The most common mistake is using a nickname or shortened first name. MARIA is correct; MIA is not, even if friends and coworkers know you only as Mia. The scanner flags the mismatch and routes the voucher to manual review.
A misconception is that suffixes like JR or III are optional. They are part of the legal name on file with Social Security and must appear on the voucher exactly as they appear on the SSN record.
Spouse’s or Civil Union Partner’s Name
This field asks for the legal name of the second person on a joint return. Leave it blank for any filing status other than joint.
Print the spouse’s last name and first name in capital letters, in the same format as the primary filer. If the spouse uses a different last name, write that last name; do not assume both spouses share a surname.
For example, Daniel Lopez shares the LOPEZ surname, so the voucher reads LOPEZ and DANIEL J. Janet Chen-Williams, who hyphenated, writes CHEN-WILLIAMS and JANET.
A nuance applies to civil union partners who entered the union before New Jersey’s marriage equality date. The voucher treats civil union partners identically to spouses for joint-filing purposes under N.J.S.A. 37:1-31.
The most common mistake is leaving the spouse name blank while filling in the spouse SSN, or vice versa. The two fields are linked, and a half-completed pairing forces manual reconciliation.
A misconception is that “head of household” filers should list a dependent’s name here. They should not. Head of household is a single-filer status on the NJ-1040, and the spouse fields stay empty.
Home Address (Number and Street)
This field asks for the mailing address where the Division can reach you about this payment. It is the address that will receive any correspondence about the voucher.
Write the street number, street name, and apartment or unit number on one line in capital letters. Use standard postal abbreviations like ST, AVE, BLVD, and APT.
For example, Maria Lopez writes 123 MAIN ST APT 4B.
A nuance applies to P.O. Box filers. If the IRS and the Division of Taxation only have your P.O. Box, write PO BOX 1234 on the address line. Do not mix a street and a P.O. Box on the same voucher.
The most common mistake is using an out-of-state address that does not match the residency claimed on the NJ-1040. A New Jersey resident return paired with a Florida address on the voucher triggers a residency audit flag.
A misconception is that the voucher address must be your address as of January 1 of the tax year. It should be your current address as of the day you mail the voucher, because that is where the Division sends notices.
City, State, and ZIP Code
This field asks for the city, two-letter state abbreviation, and five- or nine-digit ZIP code that complete your mailing address.
Write the city in capital letters, then the state abbreviation, then the ZIP code. Use the ZIP+4 if you know it, because it speeds USPS delivery for any return mail.
For example, Maria Lopez writes NEWARK NJ 07102-1234.
A nuance applies to military filers stationed overseas. They use APO or FPO in the city field and AE, AP, or AA in the state field, with the assigned military ZIP code.
The most common mistake is using the wrong state abbreviation, such as NY instead of NJ, when typing quickly. The scanner uses the ZIP and the state together, and a mismatch routes the voucher to manual sorting.
A misconception is that the ZIP code alone is enough and the city can be skipped. The voucher is OCR-scanned, and a missing city field reduces the confidence score on the address read, which can delay posting.
Amount of Payment
This is the most important numeric field on the voucher. It tells the Division exactly how much money is enclosed.
Write the dollar amount in the box, with dollars and cents separated by a decimal point. Do not use dollar signs, commas, or words. Round only if your return rounds.
For example, Maria Lopez owes $1,247.63 on her NJ-1040, so she writes 1247.63 in the amount box.
A nuance applies to partial payments. You can send less than the full balance due, but interest under N.J.S.A. 54:48-2 accrues on the unpaid portion at the prime rate plus three percent until the balance is cleared.
The most common mistake is writing a different amount on the voucher than on the check. The Division posts the lower of the two figures and treats the difference as unpaid, which can trigger a penalty and interest notice.
A misconception is that you can leave the amount blank and let the check speak for itself. The amount field is required, and a blank field forces the processing center to hold the voucher for clarification.
Daytime Phone Number
This field asks for a phone number where the Division can reach you during business hours if there is a question about the payment.
Write the ten-digit phone number in the format (555) 123-4567 or 555-123-4567. Use a number you actually answer, not a defunct landline.
For example, Maria Lopez writes (973) 555-0142.
A nuance applies to filers without a personal phone. You can list a work number, a trusted family member’s number, or a tax preparer’s number, as long as someone there can reach you within 48 hours.
The most common mistake is writing an outdated number. If the Division calls and cannot reach you, the voucher goes into a holding queue, and resolution can take 30 to 60 days longer than a quick call would.
A misconception is that the phone field is optional. It is technically optional, but the Division uses it to resolve small questions in minutes that otherwise become written notices that take weeks.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below walk three named filers through the entire IT-PMT voucher from top to bottom. Each table shows the field on the left and the entry on the right.
Scenario 1: Maria Lopez, single resident filer with a small balance due
| Form Section | What Maria Enters |
|---|---|
| Tax Year | 2025 |
| Primary SSN | 123-45-6789 |
| Spouse SSN | (blank) |
| Last Name, First Name | LOPEZ, MARIA E |
| Spouse Name | (blank) |
| Street Address | 123 MAIN ST APT 4B |
| City, State, ZIP | NEWARK NJ 07102-1234 |
| Amount of Payment | 847.00 |
| Daytime Phone | (973) 555-0142 |
| Check Payable To | State of New Jersey – TGI |
Scenario 2: Daniel and Janet Chen-Williams, joint filers with a larger balance after a bonus year
| Form Section | What the Chen-Williams Couple Enters |
|---|---|
| Tax Year | 2025 |
| Primary SSN | 234-56-7890 |
| Spouse SSN | 345-67-8901 |
| Last Name, First Name | CHEN-WILLIAMS, DANIEL R |
| Spouse Name | CHEN-WILLIAMS, JANET L |
| Street Address | 55 OAK RIDGE DR |
| City, State, ZIP | PRINCETON NJ 08540-2200 |
| Amount of Payment | 6420.55 |
| Daytime Phone | (609) 555-0177 |
| Check Payable To | State of New Jersey – TGI |
Scenario 3: Atlas Holdings Trust, a fiscal-year trust filing NJ-1041 with a small balance
| Form Section | What the Trustee Enters |
|---|---|
| Tax Year (Fiscal) | 07/01/2025 to 06/30/2026 |
| Primary FEIN | 12-3456789 |
| Spouse SSN | (blank — entity filer) |
| Entity Name | ATLAS HOLDINGS TRUST |
| Trustee Name | RAMIREZ, CARLOS T, TRUSTEE |
| Street Address | 900 STATE ST STE 200 |
| City, State, ZIP | TRENTON NJ 08608-1100 |
| Amount of Payment | 312.40 |
| Daytime Phone | (609) 555-0199 |
| Check Payable To | State of New Jersey – TGI |
Beyond these three, picture Aisha Brown, a part-year resident who moved from Pennsylvania in July, paying a small NJ-1040NR balance with IT-PMT. Picture Marcus Reed, a freelance graphic designer in Jersey City paying his fourth-quarter shortfall after a strong December. Picture Janet Okafor, a recent widow filing a joint return for the year of her husband’s death. Each of them follows the same nine-field path Maria walks, with their own specifics in each box.
How to File the Completed Form
Form IT-PMT is filed by mail along with your paper return, or by mail on its own if your return was filed electronically and you owe a balance. The Division does not accept the voucher by fax, email, or in-person drop-off at most regional offices.
For balance-due NJ-1040 returns, mail the voucher and check to State of New Jersey, Division of Taxation, Revenue Processing Center – Payments, PO Box 111, Trenton, NJ 08645-0111. For balance-due NJ-1040NR returns, use PO Box 244, Trenton, NJ 08646-0244. For NJ-1041 fiduciary returns, use PO Box 888, Trenton, NJ 08646-0888. Always confirm the address against the current instructions PDF before mailing, because P.O. Boxes occasionally change between filing seasons.
There is no filing fee for the voucher itself. The only money that moves is the tax payment you owe. Accepted payment methods with the voucher are personal check, cashier’s check, and money order. Cash is never accepted by mail.
Processing time runs about four to six weeks from the postmark date during peak filing season, and two to three weeks outside peak season. Your canceled check or money-order receipt is your proof of payment. Keep it for at least four years under the New Jersey record-retention guidance.
If you prefer not to mail a check, you can skip IT-PMT entirely and pay through the NJ Online Income Tax Filing system, the Electronic Funds Transfer program, or by credit card via the state’s processor. Electronic payments post within 24 to 72 hours and generate an instant confirmation number.
What Happens After You File
Once the Revenue Processing Center opens your envelope, a clerk separates the voucher from the check, scans the voucher into the imaging system, and routes the check to the bank for deposit. The funds typically clear your bank account within 7 to 10 business days of mailing.
The Division then matches the voucher data to your filed return using the SSN and tax year. If everything matches, the payment posts to your account, and your balance is cleared. You will not receive a separate confirmation letter; the canceled check is your receipt.
If the voucher does not match a filed return, the payment goes into a suspense account while the Division searches for the correct return. You may receive a letter asking for clarification, and you have 30 days to respond before the payment is treated as an unidentified deposit.
If you overpay, the excess automatically becomes a refund or rolls forward to next year’s estimated taxes, depending on what you elected on the NJ-1040. Refunds for paper-filed returns take eight to twelve weeks under the Division’s refund timeline.
Mistakes to Avoid When Filling Out the Form
- Writing the mailing year instead of the tax year, which posts your payment to the wrong period.
- Transposing two digits in your SSN, which sends the money to a stranger’s account.
- Listing spouses in a different order than on the NJ-1040, which can credit only one spouse.
- Using a nickname instead of your legal name, which causes a name-SSN mismatch flag.
- Writing a different amount on the voucher than on the check, which posts the lower figure.
- Leaving the amount field blank, which forces a manual hold for clarification.
- Making the check payable to “IRS” or “U.S. Treasury,” which causes the check to be returned.
- Mailing to the wrong P.O. Box, which adds two to four weeks of internal forwarding.
- Stapling the check to the voucher, which jams the high-speed scanners and delays processing.
- Using red ink or pencil, which the OCR equipment cannot read reliably.
- Forgetting to sign the check, which voids the payment and triggers a returned-item fee.
- Sending the voucher without the corresponding return when the return has not been filed elsewhere, which leaves the money unmatched.
Do’s and Don’ts
- Do print all entries in capital letters with black or dark-blue ink, because the OCR scanner reads block capitals most accurately.
- Do write your SSN and tax year on the memo line of the check, because that is the backup link if the voucher is separated from the check.
- Do use a current-year voucher pulled fresh from the Division’s forms page, because mailing addresses change between revisions.
- Do keep a photocopy of the completed voucher and the front of the check, because that copy is your only proof if the envelope is lost.
- Do mail by USPS Certified Mail with Return Receipt for any payment over $1,000, because the green card is admissible proof of timely filing.
- Do confirm the balance due on your return before writing the check, because a mismatch between voucher and return creates reconciliation work.
- Don’t staple, paper-clip, or tape the check to the voucher, because attachments jam the scanners.
- Don’t fold the voucher more than once, because heavy creases obscure the OCR boxes.
- Don’t write notes, explanations, or apologies on the voucher itself, because handwritten margins force manual review.
- Don’t mail cash under any circumstance, because the Division will not accept it and cannot trace it.
- Don’t use a voucher from a prior year for a current-year payment, because the routing and bar codes do not match.
- Don’t wait until the last day to mail, because postmark disputes are hard to win without certified proof.
Pros and Cons of Filing on Your Own vs. With Help
Filing IT-PMT yourself is straightforward for most taxpayers, but professional help can pay for itself when the return is complex. Weigh the trade-offs against your own situation before deciding.
- Pro — Cost savings: Filing the voucher yourself costs nothing beyond a stamp.
- Pro — Speed: A simple voucher takes ten minutes once your return is done.
- Pro — Privacy: No one else handles your SSN or bank details.
- Pro — Direct control: You choose the payment date and amount.
- Pro — Learning: Walking through the voucher once teaches you how the state matches payments to returns.
- Con — Error risk: A wrong SSN or amount can take months to fix on your own.
- Con — No backup: If you misread the form, there is no second set of eyes.
- Con — Time cost: Tracking down the right P.O. Box and the right voucher version eats time during a stressful filing week.
- Con — Audit exposure: A mismatched voucher can flag the underlying return for closer review.
- Con — Lost mail: If you do not use certified mail, a lost envelope is your loss to prove.
Key Comparisons That Help You Pick the Right Path
| IT-PMT (Paper Voucher) | Electronic Payment |
|---|---|
| Mailed with a check or money order | Pulled directly from your bank or charged to a card |
| Posts in 4–6 weeks during peak season | Posts in 24–72 hours |
| Proof is the canceled check | Proof is the instant confirmation number |
| Free to send aside from postage | Free for ACH; small fee for credit card |
| Routed through P.O. Boxes that vary by return type | Routed through one secure portal |
FAQs
Do I need IT-PMT if I already paid online?
No. The voucher is only for paper check or money-order payments. Electronic payments through the NJ Online Filing portal generate their own confirmation and do not need a paper voucher.
Can I send IT-PMT without mailing my NJ-1040?
Yes. If you e-filed the NJ-1040 and chose to mail a check, the voucher travels alone with the check to the balance-due P.O. Box.
Do I write my maiden name or married name in the name box?
Yes, write whichever name is on file with the Social Security Administration, because the Division matches the name to the SSN through SSA records.
Can I pay less than the full balance with IT-PMT?
Yes, partial payments are accepted, but interest under N.J.S.A. 54:48-2 accrues on the unpaid balance until it is cleared.
Should I write the tax year on the check too?
Yes. Writing the tax year and your SSN on the memo line is the backup link if the voucher and check separate inside the processing center.
Can I staple the check to the voucher?
No. Staples, paper clips, and tape jam the high-speed scanners and force manual handling that delays posting by weeks.
Do joint filers list both SSNs on the voucher?
Yes, both SSNs appear in the same order as on the NJ-1040, because the state pairs the names and numbers in sequence.
Is IT-PMT the same as NJ-1040-V?
Yes, NJ-1040-V is the resident-return version of the IT-PMT voucher, and the two terms are used interchangeably on the Division’s forms page.
Can I use last year’s voucher this year?
No. Mailing addresses and barcodes change between revisions, and a stale voucher routes the check to outdated processing queues.
What if I make the check out to “IRS” by mistake?
No, that check is not valid for New Jersey. The bank returns it, and you must reissue a new check payable to State of New Jersey – TGI.
Do I include cents in the amount box?
Yes, write dollars and cents separated by a decimal, such as 847.63, exactly matching the balance on your return.
Will I get a receipt from the Division?
No, the Division does not mail a separate receipt. Your canceled check or money-order stub is the official proof of payment under state record-retention guidance.
Can I file IT-PMT for an estimated tax payment?
No. Estimated payments use Form NJ-1040-ES, not IT-PMT. The IT-PMT voucher is strictly for balance-due payments tied to an annual return.
What happens if my check bounces?
No, a bounced check does not satisfy the balance. The Division charges a returned-check fee under N.J.S.A. 54:48-1 and treats the original payment as never made.
Related reading
- How to Fill Out New Jersey Form CBT-100-V (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1040-ES (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1040-NR (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-927 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-50 (w/Examples) + FAQs