New Jersey Administrative Code
Title 12 - LABOR AND WORKFORCE DEVELOPMENT
Chapter 17 - UNEMPLOYMENT BENEFIT PAYMENTS
Subchapter 19 - VOLUNTARY WITHHOLDING OF FEDERAL INCOME TAX FROM UNEMPLOYMENT BENEFITS
Section 12:17-19.1 - Notice to claimants of voluntary withholding of Federal income tax from unemployment benefits

(a) An individual receiving unemployment benefits shall be notified at the time he or she files a claim for benefits that unemployment benefits are subject to Federal income tax, the requirements pertaining to estimated tax payments and that the individual may elect to have Federal income tax deducted and withheld from his or her unemployment benefit payment at the amount specified in the Internal Revenue Code.

(b) The individual may change a previously elected withholding status once during the benefit year of a claim by written request to the Division.