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Division of Taxation

Mailing Addresses

Individuals Income Tax (Refund and Billing)

NJ Division of Taxation
PO Box 046
Trenton, NJ 08646-0046

Property Tax Relief

NJ Division of Taxation
PO Box 900
Trenton, NJ 08646-0900

You can reply to most notices electronically using the New Jersey Online Notice Response Service. Do not reply by email.

Employers and 1099 Filers

NJ Division of Taxation
PO Box 248
Trenton, NJ 08646-0248

Sales Tax (Billing)

New Jersey Division of Taxation
PO Box 999
Trenton, NJ 08646-0999

Sales Tax (Refunds)

New Jersey Division of Taxation
PO Box 289
Trenton, NJ 08646-0289

You can reply to most notices electronically using the New Jersey Online Notice Response Service. Do not reply by email.

If you have filed or are considering filing a bankruptcy petition, make sure your attorney uses the following address to list your New Jersey tax debt on your bankruptcy schedules and to properly notify us of your bankruptcy:

Bankruptcy Unit

NJ Division of Taxation
3 John Fitch Way, 5th Floor
PO Box 245
Trenton, NJ 08695-0245

Bulk Sales and Judgments

NJ Division of Taxation
PO Box 245
Trenton, NJ 08646-0248

To have your Inheritance and Estate Tax questions answered by a Division representative, inquire as to the status of an Inheritance or Estate Tax matter, or have Inheritance and Estate Tax forms mailed to you, contact the Inheritance and Estate Tax Service Center by:

NJ Division of Taxation
Transfer Inheritance Tax
PO Box 249
Trenton, NJ 08695

The Property Administration provides advice and oversight regarding consistent property tax administration and valuation policies and practices to achieve uniform compliance and equitable treatment of taxpayers for the local property tax monies used to support schools and county and municipal governments.

NJ Division of Taxation
Property Administration
PO Box 251
Trenton, NJ 08695-0251


Last Updated: Tuesday, 11/21/23