Current through Register Vol. 56, No. 18, September 16, 2024
(a) Subject to conditions and requirements in (b)
and (c) below and electronic filing requirements, the Director will accept, for
filing purposes, reproductions of printed return forms, privately designed and
printed, and/or computer-generated and computer-prepared forms, in lieu of the
official forms printed and furnished by the Director.
(b) By letter to the Director, Division of
Taxation, privately designed and printed and/or computer-generated and
computer-prepared forms must be submitted for approval prior to use. Approval of
such a form is at the Director's sole discretion, so long as the form does not
interfere with either the Division of Revenue and Enterprise Services' or Division
of Taxation's procedures in any way. If a reproduction is not approved, an
explanation of the areas in which the form is deficient will be enclosed with the
letter rejecting the reproduction. Approval of a reproduction of a tax form is valid
for one tax year. If the official tax form has not changed since the year of
approval, other than date changes and minor editorial changes, in which case,
approval is valid until the official tax form changed in any other way. The
submission of an unapproved reproduction does not satisfy statutory return filing
requirements.
(c) Reproductions of
printed official return forms must meet the following conditions and requirements to
be acceptable for filing purposes:
1.
Reproductions must be facsimiles of the complete official forms, for the proper tax
period, produced by photocopying, computer, or other similar reproduction
process.
2. Reproductions must be on
paper of substantially the same weight and texture, of a quality at least as good as
that used in the official form and of any color.
3. Reproductions must be the same size as the
official form, both as to the overall dimensions of the paper and the image
reproduced.
4. Format of pages must
adhere to the following:
i. Both sides of the
paper should be used in making reproductions. However, reproduction on one side will
be acceptable;
ii. All reproductions
must result in the same page arrangement as that of the official form and the
spacing of the printed matter on each page and the fold must be the same as on the
official form;
iii. Separate pages must
be fastened together in numerical order; and
iv. Each separate page must be clearly identified
by listing at the top of the page the taxpayer's name, the Federal identification
number and the appropriate New Jersey serial number.
5. The quality of the reproduction of the printed
matter must be substantially the same as that of the official form, and the
filled-in information must be entirely legible.
6. The taxpayer's full and correct name and
address and the identifying number as it appears on the form furnished by the
Director must be typed or legibly printed on the reproduction.
7. Reproduction of forms may be made after
insertion of the tax computations and the other required information. However, all
signatures on forms to be filed must be original signatures, affixed subsequent to
the reproduction process.
8. The
Director does not approve or disapprove the specific equipment or process used in
reproducing official forms, but requires only that the reproduced forms satisfy the
stated conditions.
9. The Director does
not approve or disapprove the specific writing medium or style of writing to be
used, but requires that the filled-in information on the reproduced form be of good
quality black-on-white, with handwriting of satisfactory legibility.
