First of all, this would not be reported to the IRS because it is a non-deductible contribution for federal tax purposes. It is deductible on the state level, which includes New Jersey.
According to this only Mississippi, Georgia, and Iowa will accept contributions later than December 31. However, NJ is not a part of this list thus December 31, 2022 is the deadline for reporting a 2022 deductible contribution to NJ.
Next year, you will be able to claim this contribution is your 2023 NJ tax return providing if you make one.
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