How to Amend Form NJ927 - Digit Payroll
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How to Amend Form NJ927

How to Amend a New Jersey Form NJ-927 for Unemployment and Disability Wages.


The State of New Jersey requires the employer to complete a 3-part process in order to amend wages reported to the State of New Jersey for payroll tax purposes. The Form NJ927, State of New Jersey Employer’s Quarterly Report, is the payroll tax return that combines the reporting of gross income tax (NJ State Income Tax Withheld from wages) and NJ wages subject to Unemployment, Disability, Workforce Development and Family Leave payroll tax.  Every quarter a New Jersey employer must complete this form, online, and submit with the tax remittance to the State of New Jersey.

The employer logs into their account using their state ID number and a four digit pin the State assigns to the employer.  If an error is discovered in filing this form an amended form must be submitted to the State.  Similar to the original filing, the amended NJ927 must also be filed online.  If the error results in an additional balance due, the employer remits the excess payroll tax with the amended return and the process is completed. An amended Form WR-30 should also be filed with the State.  The WR-30 lists the employer’s names, social security numbers and wages for the quarter.

The complications come into play when there is a refund on the Amended NJ927 for State Labor taxes (Unemployment, Disability, etc).  Unlike most amended returns that result in a refund, the State does not automatically send to the employer the overpaid tax dollars.  The refund will not be sent to the employer unless an additional Form UC-9, Employer’s Claim for Credit or Refund by Reason of Erroneous Payment of Contributions, is completed, notarized, and mailed to the State.

We have involved in cases where clients were receiving penalty notices for underpayment of taxes in one quarter but they had a corresponding overpayment of taxes in another quarter.  Unsuspecting employers sometimes paid the underpaid quarter (with penalties and interest) needlessly.  The other catch is that the employer only has two years to file a UC-9 to obtain the refund or else it is lost forever.

So in summary to amend a NJ quarterly payroll tax return for unemployment wages, where it involves a refund, perform the following three steps:

  1. Amend Form NJ-927 Online
  2. Amend Form NJ WR-30 Online
  3. Complete NJ Form UC-9