- In NJ, you must pay at least 80% of your actual tax liability by the original due date, or the extension will be denied.
The Division of Taxation will notify you only if the extension request is denied, but not until after the return is actually filed.
Denial of the extension will result in the imposition of penalty and interest charges from the original due date of the return.
http://www.state.nj.us/treasury/taxation/njit17.shtml
