# N.J. Stat. § 54A:7-7: Filing annual reconciliation of tax withheld

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54A_C7_S7-7

## Section

- **Citation:** N.J. Stat. § 54A:7-7
- **Heading:** Filing annual reconciliation of tax withheld
- **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 7-7

## Text

54A:7-7. Filing annual reconciliation of tax withheld. Any reconciliation of tax withheld shall be filed by the employer or payor of a pension or annuity with the Division of Taxation on or before February 15 following the close of the calendar year in accordance with rules and regulations prescribed by the director. L.1976, c.47, s.54A:7-7; amended 1989,c.328,s.7.

## 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_S7-7. Check the current official text before relying on it. Not legal advice.