NJ-1040-O: E-File Opt-Out Request Form (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040-O records your choice not to electronically file your 2025 New Jersey resident Income Tax return. It authorizes your tax preparer to file on paper and includes taxpayer information, the reason for opting out, and taxpayer and preparer signatures.
Who files this form
New Jersey law requires most tax preparers to electronically file New Jersey resident Income Tax returns (Forms NJ-1040 and NJ-1041).
If you do not want your return filed electronically, complete Form NJ-1040-O and enclose it with your paper return. This form authorizes your tax preparer to file your 2025 New Jersey Income Tax return on paper.
What you'll need
You will need your paper Form NJ-1040 or Form NJ-1041 to submit with the completed opt-out form.
To complete Form NJ-1040-O, have these details ready:
- Your name, Social Security number, address, and phone number.
- Your spouse’s or civil union partner’s name and Social Security number if filing jointly.
- Your reason for choosing not to e-file.
- Your tax preparer’s name, SSN/PTIN, contact information, and firm name and FEIN, if applicable.
The form includes signature and date fields for you, your spouse or civil union partner, and your paid preparer.
How to file
- Complete Part I with your taxpayer information, reason for opting out, and signature and date. Include your spouse’s or civil union partner’s information and signature if filing jointly.
- Have your tax preparer complete and sign Part II.
- Enclose Form NJ-1040-O with your paper 2025 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 for their records.
The form does not provide a mailing address.
Common mistakes
The form reminds tax preparers to avoid these mistakes:
- Filing the paper Form NJ-1040 or Form NJ-1041 without enclosing Form NJ-1040-O.
- Leaving the NJ-1040-O oval or box next to the preparer’s signature on the Income Tax return unmarked.
- Failing to keep a copy of Form NJ-1040-O for their records.
Questions people ask
What does Form NJ-1040-O authorize?
It authorizes your tax preparer to file your 2025 New Jersey Income Tax return on paper instead of electronically.
Who completes each part of the form?
You complete Part I, Taxpayer Information. Your tax preparer completes Part II, Tax Preparer Information.
Do I file this form separately from my return?
No. Form NJ-1040-O must be enclosed with your paper Form NJ-1040 or Form NJ-1041 when filed.
Why does the Division of Taxation encourage e-filing?
The form lists a direct deposit option for your refund and a reduced chance of errors as benefits of electronic filing. The Division strongly urges taxpayers to allow their preparers to e-file.