The Payments section is used to review and enter certain New Jersey tax payments and credits that may reduce your balance due or increase your refund.
Most New Jersey withholding and estimated tax payments reported on federal forms are automatically transferred from your federal return. Use this section to report additional payment information that is not automatically calculated elsewhere on the return.
Program Entry
New Jersey Return → Payments
Amount of State Refund That You Would Like to Apply to Your 2026 Return
If your New Jersey return results in a refund, you may choose to apply all or part of that refund to your 2026 New Jersey return instead of receiving the amount as a refund.
Enter the amount you would like to carry forward to next year's return.
Important
- The return must first calculate a refund before an amount can be applied to next year.
- The refund amount is displayed only after the New Jersey return has been completed and saved.
- If you enter an amount greater than the available refund, the amount will not transfer to the return.
- If your New Jersey return shows a balance due, no amount can be applied to the next tax year.
How Does This Affect My Return?
The amount entered will:
- Reduce the refund issued for the current year.
- Create an estimated payment credit for your 2026 New Jersey return.
Private Plan Number Information (NJ-2450)
What Is Form NJ-2450?
Form NJ-2450, Claim for Excess Unemployment, Disability, and Family Leave Insurance Contributions, is used to claim a refund of excess employee contributions withheld for:
- New Jersey Unemployment Insurance (UI)
- New Jersey Disability Insurance (DI)
- New Jersey Family Leave Insurance (FLI)
This situation most commonly occurs when you worked for more than one employer during the tax year and your combined contributions exceeded the annual limits.
Select Begin to complete the NJ-2450 interview.
What Is a Private Plan?
Some New Jersey employers provide Disability Insurance and Family Leave Insurance coverage through a State-approved Private Plan instead of the State Plan.
When an employer participates in a Private Plan, the employer is assigned a Private Plan Number by the New Jersey Department of Labor.
If your Form W-2 reports:
- Private Plan Disability Insurance (Private DI); or
- Private Plan Family Leave Insurance (Private FLI),
you may be asked to enter the Private Plan Number associated with those contributions.
Where Can I Find the Private Plan Number?
The Private Plan Number may be available:
- On Form W-2;
- On payroll records;
- On year-end wage statements; or
- From your employer's payroll or human resources department.
If the number is not readily available, contact your employer for assistance.
Why Is This Information Needed?
New Jersey uses the Private Plan Number information when determining whether you qualify for a refund of excess Disability Insurance and Family Leave Insurance contributions claimed on Form NJ-2450.
Entering the correct information helps ensure:
- Contributions are properly identified.
- Excess contributions are calculated correctly.
- Any allowable refund is included on your New Jersey return.
How Does This Affect My Return?
Completing Form NJ-2450 may:
- Increase your New Jersey refund.
- Generate a refund of excess Disability Insurance contributions.
- Generate a refund of excess Family Leave Insurance contributions.
- Ensure contributions made under a State-approved Private Plan are properly reported.
How Does The Payment Section Affect My Return?
Information entered in the Payments section may:
- Increase your refund.
- Reduce your balance due.
- Apply a current-year refund toward next year's taxes.
- Generate a refund of excess unemployment, disability, or family leave insurance contributions