PENALTY ABATEMENT : PROCEDURES FOR REQUESTING PENALTY ABATEMENT
A request for penalty abatement must contain the following information:
1. The name of the business entity as shown on the NJ-927 and/or WR-30 report.
2. The employer identification number.
3. The quarter(s)/year(s) for which the penalty was imposed.
4. An affidavit together with documentation providing the reason(s) why the report(s) were not filed completely, accurately or by the due date(s) and a statement that there was no fraud or intentional disregard of the law.
5. The NOTARIZED signature of the responsible person making the abatement request.
Abatement requests should be sent to:
Penalty Abatement Unit
Division of Employer Accounts
PO Box 379
Trenton, NJ 08625-0379
In order to be considered for penalty abatement, the following requirements must be met:
1. All quarterly NJ-927 and WR-30 reports must be filed.
2. All liability other than the penalty on which abatement is being requested must be paid.
The assessment of interest is mandatory and there is no provision in the law for the waiver of properly assessed interest.
If you believe that penalty has been assessed in error, please contact our hotline at (609) 633-6400 and select option 2. If you have any questions regarding your abatement request, dial (609) 633-6400, and select option 5, then option 1.
If your penalty is abated in part, payment of the unabated portion must be made within thirty (30) days or the abatement will be rescinded.