"Payors must file Form 1099 information returns with a letter of
transmittal on or before February 15 following the close of each
calendar year. However, the Division will consider these forms timely
filed if they are submitted no later than the Federal filing deadline of
February 28, 2005. Form 1099 information returns with a letter of
transmittal should be sent to: State of New Jersey-Division of Taxation,
Revenue Processing Center, Gross Income Tax, PO Box 248, Trenton,
NJ 08646-0248."
