NJ-1040-O: E-File Opt-Out Request Form (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-1040-O authorizes your tax preparer to file your 2024 New Jersey Income Tax resident return on paper instead of electronically. It records your election not to e-file, your reason, and taxpayer and preparer information and signatures.
Who files this form
Use Form NJ-1040-O if you do not want your tax preparer to electronically file your 2024 New Jersey Income Tax resident return. It authorizes your preparer to file your return on paper.
New Jersey law requires most tax preparers to electronically file resident returns, Forms NJ-1040 and NJ-1041. If you choose to opt out, this form must be enclosed with your paper return.
What you'll need
You will need your paper Form NJ-1040 or Form NJ-1041 and the information requested on Form NJ-1040-O:
- Taxpayer information: name, Social Security number, address, phone number, reason for opting out, signature, and date.
- If filing jointly: your spouse’s or civil union partner’s name, Social Security number, signature, and date.
- Preparer information: name, SSN/PTIN, signature, date, phone number, address, and email address, plus the firm’s name, if applicable, and FEIN.
How to file
- Complete Part I, including your taxpayer information, reason for opting out, signature, and date. Include your spouse’s or civil union partner’s information and signature if filing jointly.
- Have your tax preparer complete Part II.
- Enclose Form NJ-1040-O with your paper 2024 Form NJ-1040 or Form NJ-1041 when filing.
- Your preparer must fill in the NJ-1040-O oval or check the NJ-1040-O box next to their signature on the Income Tax return and keep a copy of the opt-out form.
Form NJ-1040-O does not provide a mailing address.
Common mistakes
- Leaving out the opt-out form: Form NJ-1040-O must be enclosed with the taxpayer’s paper Form NJ-1040 or Form NJ-1041.
- Forgetting to mark the return: The preparer must fill in the NJ-1040-O oval or check the NJ-1040-O box next to their signature on the Income Tax return.
- Not keeping a copy: The form reminds tax preparers to keep a copy for their records.
Questions people ask
What does Form NJ-1040-O authorize?
It authorizes your tax preparer to file your 2024 New Jersey Income Tax return on paper instead of electronically.
Who completes each part of the form?
The taxpayer completes Part I. The tax preparer completes Part II.
Do I submit this form separately from my return?
No. It must be enclosed with your paper Form NJ-1040 or Form NJ-1041 when filed.
Why does New Jersey encourage electronic filing?
The form lists a direct deposit option for your refund and a reduced chance of errors as benefits. The Division of Taxation strongly urges taxpayers to allow their preparers to file electronically.