NJ-2210: Underpayment of Estimated Tax by Individuals and Instructions (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-2210 helps individuals, estates, and trusts determine whether they owe interest on underpaid New Jersey estimated tax for 2025. It calculates underpayments by payment period, checks exceptions, and reports total interest.
Who files this form
Use Form NJ-2210 to determine whether you owe interest on an underpayment of estimated tax for 2025. It applies to individuals, estates, and trusts. Estates and trusts meeting the two-year limitation and other criteria of federal Internal Revenue Code section 6654(l)(2) are excepted.
You may owe interest if your estimated payments, including withholding, were less than 80% of your 2025 tax liability or 100% of your 2024 tax liability. The prior-year comparison requires a 2024 New Jersey return covering a full 12 months.
- If line 3 is less than $400, do not complete the rest of the form.
- If line 12 is zero for every payment period, you do not owe underpayment interest and do not have to file NJ-2210.
- If you meet Exception 1 on line 15, do not file NJ-2210. The Division of Taxation will verify those amounts.
When it's due
For tax year 2025, NJ-2210 lists these estimated tax payment due dates:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
What you'll need
Have these returns and payment details available:
- Your 2025 NJ-1040, including the tax on line 50 and the withholding and credits on lines 55, 56, and 58 through 65.
- Your 2024 NJ-1040 for the prior-year tax on line 50 and, if claiming Exception 2, gross income on line 29.
- Amounts and dates of your 2025 estimated tax payments, plus any credit from your prior-year return.
- Evidence of when tax was withheld, if you want to use a schedule other than equal amounts on each payment due date.
If claiming Exceptions 2, 3, or 4, complete the appropriate worksheets and attach all calculations. These worksheets use exemption, income, and credit amounts from NJ-1040. Exceptions 3 and 4 also require income and applicable credits for the periods shown.
How to file
- Complete Part I to check for an underpayment in each payment period. Complete lines 7 through 13 for one column before moving to the next.
- If line 12 shows an underpayment, complete Part II to check whether an exception applies. Attach the required worksheets and calculations for Exceptions 2, 3, and 4.
- If no exception applies, calculate interest using the interest worksheet. If your 2025 estimated tax payments were not timely, use Option 2 and its interest rate schedule.
- Enter total interest on line 19 of NJ-2210 and line 52 of NJ-1040.
- When filing NJ-2210, fill in the oval at line 52 of NJ-1040 and enclose NJ-2210 with your return.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Completing payment columns out of order. Finish lines 7 through 13 for one column before starting the next.
- Putting a prior-year return credit in the wrong column. Include that credit in the payment amount in column B.
- Including later withholding on line 14. Do not include withholding after December 31, 2025.
- Leaving out exception calculations. Complete the appropriate worksheets and attach all calculations for Exceptions 2, 3, and 4.
- Filing when Exception 1 applies. The form says not to file NJ-2210 if you meet Exception 1 on line 15.
- Using the standard Exception 3 periods for an estate or trust. Estates and trusts must use period ending dates of February 28, April 30, and July 31, 2025, and annualization factors of 6, 3, and 1.7143, respectively.
- Using Option 1 for late estimated payments. The instructions require Option 2 when 2025 estimated tax payments were not timely.
Questions people ask
Does an underpayment always mean I owe interest?
No. Part II checks four exceptions. You do not owe interest for a payment period if your payments were timely and line 14 equals or exceeds the amount calculated under an exception for that period.
How is withholding divided among payment periods?
The total is treated as paid evenly, one-fourth on each payment due date, unless you can show otherwise. For this calculation, withholding includes the credits and excess withholding amounts listed in the line 6 instructions.
Can I use my 2024 tax to qualify for Exception 1?
Exception 1 requires a prior-year return covering a full 12 months and sufficient timely payments compared with the percentages of 2024 tax shown on line 15. If you were not required to file a prior-year return, your prior-year tax liability is zero.
Is there a special rule for qualified farmers?
Yes. On line 4a, qualified farmers use two-thirds of the tax on line 1 instead of 80%.
Where do I report the interest?
Enter total interest on line 19 of NJ-2210 and line 52 of NJ-1040.