Instructions for Form MW-352, MW-353 - New Jersey

This document contains official instructions for Form MW-352 , and Form MW-353 . Both forms are released and collected by the New Jersey Department of Labor & Workforce Development.

FAQ

Q: What is Form MW-352?
A: Form MW-352 is a withholding tax return used by employers in New Jersey to report and remit taxes withheld from employees' wages.

Q: What is Form MW-353?
A: Form MW-353 is a quarterly reconciliation return used by employers in New Jersey to reconcile the withholding tax reported on Form MW-352 with the amount of tax withheld.

Q: Who needs to file Form MW-352?
A: Employers in New Jersey who withhold taxes from their employees' wages are required to file Form MW-352.

Q: Who needs to file Form MW-353?
A: Employers in New Jersey who file Form MW-352 are also required to file Form MW-353 to reconcile the withholding tax.

Q: When is Form MW-352 due?
A: Form MW-352 is due on a quarterly basis, with the due dates falling on the last day of the month following the end of each quarter.

Q: When is Form MW-353 due?
A: Form MW-353 is due on a quarterly basis, with the due dates falling on the last day of the month following the end of each quarter.

Q: Do I need to file Form MW-352 and Form MW-353 if I don't have any employees?
A: If you do not have any employees or you have not withheld any taxes from employees' wages, you do not need to file Form MW-352 or Form MW-353.

Q: What should I do if I made a mistake on Form MW-352 or Form MW-353?
A: If you made a mistake on either form, you should correct the error and resubmit the form as soon as possible.

Q: Are there any penalties for late filing of Form MW-352 or Form MW-353?
A: Yes, there are penalties for late filing of both forms. It is important to file the forms by the due dates to avoid penalties.