# N.J. Stat. § 54A:7-1.1: Voluntary withholding from pensions and annuities

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.1

## Section

- **Citation:** N.J. Stat. § 54A:7-1.1
- **Heading:** Voluntary withholding from pensions and annuities
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54A / Chapter 7 / Section 7-1.1

## Text

Voluntary withholding from pensions and annuities. a. Every payor of a pension or annuity, under an annuity, endowment or life insurance contract, or payments of any such amounts which are received as pension disability or retirement benefits, to a taxpayer under any public or private plan, shall withhold the amount specified by the recipient of a pension or annuity. b. The amount to be withheld shall be a minimum of $10.00 per payment period or an even dollar amount greater than the minimum as specified by the recipient of the pension or annuity. c. The recipient of a pension or annuity shall make a request in writing to the payor for the amount to be withheld on a form and in the manner specified by the director. The amount being withheld may be changed or terminated upon request by the recipient of the pension or annuity in the same manner. d. The director shall promulgate the regulations necessary to implement voluntary withholding from pensions and annuities. L.1989, c.328, s.1.

## Nearby sections

- [N.J. Stat. § 54A:7-1 Requirement of withholding tax from wages.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.md)
- [N.J. Stat. § 54A:7-1.1 Voluntary withholding from pensions and annuities](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.1.md)
- [N.J. Stat. § 54A:7-1.2 Entities making payments to unincorporated contractors, 7 percent withholding; exceptions; definitions.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.2.md)
- [N.J. Stat. § 54A:7-2 Information statement for employee or recipient of other payments, earned income credit.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-2.md)
- [N.J. Stat. § 54A:7-3 Credit for tax withheld](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-3.md)
- [N.J. Stat. § 54A:7-4 Employer's or other payor's return and payment of withheld taxes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-4.md)
- [N.J. Stat. § 54A:7-5 Liability for withheld taxes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-5.md)
- [N.J. Stat. § 54A:7-6 Failure to withhold](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-6.md)
- [N.J. Stat. § 54A:7-7 Filing annual reconciliation of tax withheld](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-1.1. Check the current official text before relying on it. Not legal advice.