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Level 2
posted Jan 4, 2025 8:34:23 AM

Interest on underpayment of 2021 New Jersey taxes.

I got a statement saying that I underpaid my 2021 New Jersey taxes. The amount of underpayment is $237 but I'm getting an interest charge of $73 which is crazy relative to the underpayment amount. I researched that for New Jersey that interest on underpayment is only applied for amounts above $400, which I am below. How come I'm getting charged so much interest?

0 5 2578
5 Replies
Level 15
Jan 4, 2025 6:13:21 PM

It's been three years.

Penalties and interest in New Jersey continue to accumulate.

 

@juliorevka 

Level 15
Jan 4, 2025 7:21:29 PM

Was the tax due at the time of filing the original return (not the estimates underpayment amount) over $400?   See if this article helps any.  I found it on the NJ Division of Taxation website.  I'm a fellow user--not a NJ resident and not a tax expert.

 

https://www.nj.gov/treasury/taxation/njit21.shtml

Level 2
Jan 6, 2025 8:23:19 AM

So when it says "balance of tax due with your return is more than $400" it means not the underpayment penalty tax due but the overall amount of NJ tax?

Level 2
Jan 6, 2025 8:25:06 AM

This wasn't what I was asking about, my question is on the no interest for tax due below $400 rule.

Level 15
Jan 6, 2025 11:24:31 AM

If you received a billing statement from the NJ Division of Taxation and you wish to dispute it, then you need to contact the State of NJ directly.  The letter you received should contain instructions on how to appeal their findings.  No one here can do that for you.