- You file a federal extension. (A copy of your Federal Application for Automatic Extension must be enclosed with your final return); or
- You file an extension request on Form NJ-630 , Application for Extension of Time to File New Jersey Gross Income Tax Return, by the original due date of the return.
Note: If you file a Federal extension, you must still file Form NJ-630 by the original due date if you need to make a payment to meet the 80% requirement.