NJ-1040-ES: Estimated Income Tax Payment Voucher for 2025 (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040-ES is New Jersey’s estimated Gross Income Tax payment voucher for 2025. It records your identifying information, payment amount, and the return for which the payment is being made.
When it's due
For tax year 2025, the form lists these calendar-year payment deadlines:
- Voucher 1: April 15, 2025.
- Voucher 2: June 16, 2025.
- Voucher 3: September 15, 2025.
- Voucher 4: January 15, 2026.
What you'll need
To complete the voucher, have ready:
- Your Social Security number, which is required, and your spouse’s or civil union partner’s Social Security number if applicable.
- Your name and home address, including apartment number and ZIP code.
- The payment amount and the type of return the payment is for.
- Your check or money order, with your Social Security number included.
How to file
Complete the voucher with your identifying information and payment amount. Check the box for the return the payment is for: NJ-1040, NJ-1040NR, NJ-1041, NJ-1080C, or NJ-1041SB. The form also has a box to check if a paid preparer filed it.
Cut along the dotted line. Make your check or money order payable to State of New Jersey and include your Social Security number on it.
Send the voucher and payment to:
Division of Taxation
Revenue Processing Center
PO Box 222
Trenton, NJ 08646-0222
Common mistakes
- Leaving your Social Security number off your check or money order. The form says to include it to ensure proper credit for the payment.
- Using inconsistent Social Security numbers for a joint return. For married or civil union couples filing jointly, the number listed first on the voucher must be on the check and listed first on the income tax return.
- Using this voucher to pay delinquent taxes. The form says it cannot be used for that purpose.
Questions people ask
Can I use this voucher to pay delinquent taxes?
No. The form states that this voucher cannot be used to pay delinquent taxes.
Who should I make my payment payable to?
Make it payable to State of New Jersey.
Which Social Security number should a couple filing jointly put on the check?
Use the Social Security number listed first on the voucher. That same number must also be listed first on the income tax return.
Which returns are listed on the voucher?
The voucher has boxes for NJ-1040, NJ-1040NR, NJ-1041, NJ-1080C, and NJ-1041SB. Check the appropriate box to identify the return the payment is for.