You’ll mail your New Jersey state tax return to a different address depending on whether you’re a resident or nonresident and whether you’re including a payment.

1. If you are a New Jersey resident

  • Return with a payment (balance due, check or money order enclosed)
    State of New Jersey
    Division of Taxation
    Revenue Processing Center – Payments
    PO Box 111
    Trenton, NJ 08645-0111
  • Return with no payment (refund or zero balance)
    State of New Jersey
    Division of Taxation
    Revenue Processing Center – Refunds
    PO Box 555
    Trenton, NJ 08647-0555

2. If you are a New Jersey nonresident (Form NJ‑1040NR)

  • With or without payment (per current NJ instructions)
    State of New Jersey
    Division of Taxation
    Revenue Processing Center
    PO Box 244
    Trenton, NJ 08646-0244

(Some current instructions list the same PO Box 244 for nonresident returns whether or not a payment is enclosed; always follow the address printed on your form’s instruction booklet or envelope if it differs.)

3. If you’re mailing only a payment (you e‑filed your return)

  • Check or money order only, with payment voucher (no paper return in envelope)
    State of New Jersey
    Division of Taxation
    Revenue Processing Center – Payments
    PO Box 643
    Trenton, NJ 08646-0643

4. If you use a private delivery service (FedEx, UPS, etc.)

  • Physical delivery address for private carriers
    State of New Jersey
    Division of Taxation
    Revenue Processing Center
    200 Woolverton Street
    Building 20
    Trenton, NJ 08611

5. Quick tips before you mail

  • Sign and date your NJ‑1040 or NJ‑1040NR.
  • Include copies of W‑2s and required schedules, but do not staple or paper‑clip them; place them loose in the envelope.
  • Use the preprinted envelope from your NJ instruction booklet if you have it; its label already matches the right address for your situation.

Mini TL;DR:

  • Resident + payment → PO Box 111.
  • Resident + refund/no payment → PO Box 555.
  • Nonresident (NJ‑1040NR) → PO Box 244.
  • Payment only after e‑file → PO Box 643.
  • Private carrier (no USPS) → 200 Woolverton Street, Building 20, Trenton, NJ 08611.

Information gathered from public forums or data available on the internet and portrayed here.