1 2026 Form NJ-1040-ES What is Estimated Tax Estimated tax refers to paying tax on your income as it is earned throughout the year if you do not already pay tax through withholdings, or if not enough tax is withheld. If you expect to owe more than $400 when you file your New Jersey Income Tax return, you may need to make estimated tax payments. For more information, see GIT-8, Estimating Income Taxes. Estimated tax payments are not payments for prior year tax debts. Do not use Form NJ-1040-ES to pay outstand­ ing balances for prior years. Information on starting a pay­ ment plan is available on our website. How to Avoid Estimated Tax If you do not have enough tax withheld from your wages, ask your employer to withhold more tax. To do this, com­ plete Form NJ-W4 and give it to your employer. If you have pension income, ask the payer of the pension to withhold tax or increase the tax withheld. To do this, complete Form NJ-W-4P and give it to the payer of the pension. Who Must File Whether you are a resident or a nonresident, you are required to make estimated tax payments if you esti­ mate that you will owe more than $400. This also is true for certain estates and trusts. If you made an estimated payment(s) for the prior year but do not expect to have a New Jersey Income Tax liability for 2026, you do not need to make estimated payments. Minimum Income Filing Threshold. If your gross in­ come for the entire year is at or below the filing threshold, you are not required to file a New Jersey Income Tax return and do not need to make estimated payments. Fil­ ing thresholds: $20,000 or less (filing status married/CU couple, filing joint return or head of household or qualify­ ing widow(er)/surviving CU partner), or $10,000 or less (estates and trusts, or individ­uals with filing status single or married/CU partner, filing separate return). When to File You can pay in full on or before April 15, 2026, or in four equal installments. If you are paying your estimated tax in four equal installments, additional payments must be made on or before June 15, 2026, September 15, 2026, and January 15, 2027. If you have changes in income, exemptions, or deductions, you may be required to make an estimated tax payment even if payments were not previously required. See “Changes in Income, Exemptions, etc.” If you are a fiscal year taxpayer or a farmer, see the appropriate section on page 2 for payment dates. How to Pay You can pay your estimated tax in full by the due date of the first installment or in four equal installments. Esti­ mated pay­ments can be made by: Check or Money Order payable to State of New Jersey – TGI. Write your Social Security number on your check or money order. If you are filing a joint return, include both Social Security numbers in the same order the names are listed on the NJ-1040-ES. Fiduciaries must include the federal employer identification number of the estate or trust. Mail your payment with the completed voucher (NJ-1040-ES) to: State of New Jersey, Division of Taxation, Revenue Processing Center, PO Box 222, Trenton NJ 08646-0222. Electronic Check (e-check). You can have your pay­ ment directly withdrawn from your bank account using our online e-check service. This option is available on our website or by contacting our Customer Service Center or visiting a Regional Information Center (see page 5 for phone number or addresses). Do not send in a voucher when paying by e-check. You need the Social Security number and date of birth of the first person listed on your New Jersey Income Tax return to make a payment. Es­ tates and trusts need their federal employer identification number and either the date of the decedent’s death or the date the trust was created. E-check payments of esti­ mated tax can be scheduled in advance. Credit Card (Processing Fees Apply). You can use an American Express, Discover, MasterCard, or Visa credit card to make your payment. This option is available on our website, by phone at 1 (888) 673-7694, or by contacting the Division’s Customer Service Center or visiting a Regional Information Center (see page 5 for phone number or addresses). Do not send in a voucher when paying by credit card. Completing the NJ-1040-ES Voucher Complete the voucher only if paying by check or money order. Do not complete the voucher if you are paying by e-check or credit card. • Enter your name, address, and Social Security number on the voucher (if not preprinted). If you are filing jointly, include the name and Social Security numbers for both of you in the same order the names are listed on your New Jersey Income Tax return. Estates and trusts enter the federal employer identification number. • Check the appropriate box to indicate the return for which payment is being made: Resident (Form NJ‑1040), Nonresident (Form NJ‑1040NR or NJ‑1080C), or Fiduciary (Form NJ-1041 or NJ-1041SB). • Enter the actual amount of the payment being submitted in the spaces on the voucher. If you had an overpayment on your 2025 Income Tax return and elected to apply the overpayment to your 2026 return,

2 2026 Form NJ-1040-ES that overpayment will be automatically credited to the first quarterly installment, or it can be partially or fully applied to any installment. Subtract the amount of the 2025 overpayment from the amount of the installment due, and enter only the amount actually being submitted with the voucher. How to Calculate Your Estimated Tax Determine your expected income, then subtract your exemptions and deductions to arrive at your expected taxable income. Apply the appropri­ate tax rate to your expected taxable income. Subtract total anticipated credits and withholdings to arrive at your estimated tax. Use the estimated tax worksheet on page 4 as a guide for this calculation. See the instructions for the NJ‑1040, NJ‑1040NR, or NJ‑1041 for more details on income, ex­ emptions, deductions, and credits. Retirement Income Exclusions. If you are 62 or older, you may be able to exclude pension and other retirement income. These exclusions only apply for taxpayers with income up to $150,000. Exemptions You may be able to claim the following exemptions: • Taxpayer (and either spouse/civil union partner, if filing jointly, or domestic partner) – $1,000 each; • Taxpayer (and spouse/civil union partner if filing jointly) who is 65 or older – an additional $1,000 each; • Taxpayer (and spouse/civil union partner if filing jointly) who is blind or disabled – an additional $1,000 each; • Taxpayer (and spouse/civil union partner if filing jointly) who is a veteran honorably discharged or released from active duty in the U.S. Armed Forces – an additional $6,000 each; • Each dependent who qualifies as your dependent for federal income tax purposes – $1,500 per dependent; • Each dependent under age 22 who is attending an accredited institution of higher education full time – an additional $1,000 per dependent. Deductions You can deduct the following: • Medical expenses in excess of 2% (0.02) of gross income, qualified Archer medical savings account (MSA) contribu­tions, and health insurance costs of the self-employed; • Alimony and separate maintenance payments, subject to certain limitations; • Qualified conservation contributions; • Health Enterprise Zone deduction; • Property Tax Deduction or Credit (claim only one); • Alternative business calculation adjustment; • Organ/Bone Marrow Donation Deduction; • New Jersey College Affordability Deductions. Other Credits If you meet the eligibility requirements, you can claim: • Property Tax Credit or Deduction (claim only one); • New Jersey Earned Income Tax Credit; • Child and Dependent Care Credit; • New Jersey Child Tax Credit; • Wounded Warrior Caregivers Credit; • Gold Star Family Counseling Credit; • Sheltered Workshop Tax Credit; • Credit for Employer of Organ/Bone Marrow Donor; • Pass-Through Business Alternative Income Tax Credit. See the instruction booklet for the Income Tax return that you file for information on how to estimate the amount of your credit(s). Fiscal Year Taxpayers Fiscal year filers must estimate their tax for the period covered by their fiscal year, and change the payment due dates to correspond with the 15th day of the fourth, sixth, and ninth month of their fiscal year, and the first month after the end of their fiscal year. When any date falls on a Saturday, Sunday, or legal holi­day, substitute the next regular workday. Farmers If at least two-thirds of your total estimated income for the tax year is from farming (including oyster farming), you can submit your estimated tax payments at any time on or before January 15, 2027. In this case, the estimated tax must be paid in full. If you operate on a fiscal year basis, file by the 15th day of the first month after the end of your fiscal year. Changes in Income, Exemptions, etc. If a change occurs, you may be required to make an estimated payment even if you did not need to make payments earlier in the year. Calendar year filers must file by: • June 15, 2026 – if changes occur after April 1 and before June 2; • September 15, 2026 – if changes occur after June 1 and before September 2; • January 15, 2027 – if changes occur after September 1. Pay the estimated tax in equal installments on the remain­ ing payment dates. You do not need to submit a January 15, 2027, estimated payment as long as you file your 2026 Income Tax return by February 15, 2027, and pay the entire balance due. Amended Estimated Payments If the amount of your estimated tax changes, any remain­ ing installments must be adjusted to reflect the change.

3 2026 Form NJ-1040-ES Use the Amended Calculation Schedule below to determine the amount of your remaining installments. Failure to Pay Estimated Tax If an installment is filed after the due date, it does not af­ fect the due date of the remaining installments. If you fail to pay all or any part of your required estimated tax, under­ payment of estimated tax occurs. Interest is added to the underpayment amount for that period. See “Interest (Forms NJ-2210 and NJ-2210NR)” below. The estate of a taxpayer who dies during the tax year may be required to start (or continue) filing estimated tax payments. Interest (Forms NJ-2210 and NJ-2210NR) If you fail to make all required estimated tax payments, complete Form NJ-2210, Underpayment of Estimated Tax by Individuals, Estates or Trusts, or NJ-2210NR, Under­ payment of Estimated Tax by Nonresidents, to determine if interest is due and if so, to cal­culate the amount. Interest will be assessed at the prime rate plus 3%, com­ pounded annually. At the end of each calendar year, any tax and interest that are still unpaid will become part of the balance on which interest is charged. $ 0 $ 20,000  .014 $ 0 _________

20,000

35,000  .0175

70.00 _________

35,000

40,000  .035

682.50 _________

40,000

75,000  .05525

1,492.50 _________

75,000 500,000  .0637

2,126.25 _________ 500,000 1,000,000  .0897 15,126.25 _________ 1,000,000 and over  .1075 32,926.25 _________ Filing Status: Single Married/Civil Union Partner, Filing Separate Return

Estates and Trusts If line 15 is: Subtract Over But Not Over Multiply line 15 by: Your Tax Table A Over But Not Over $ 0 $ 20,000  .014 $ 0 __________

20,000 50,000  .0175

70.00 __________

50,000 70,000  .0245

420.00 __________

70,000 80,000  .035

1,154.50 __________

80,000 150,000  .05525

2,775.00 __________ 150,000 500,000  .0637

4,042.50 __________ 500,000 1,000,000  .0897 17,042.50 __________ 1,000,000 and over  .1075 34,842.50 __________ Filing Status: Married/Civil Union Couple, Filing Joint Return Head of Household Qualifying Widow(er)/Surviving Civil Union Partner If line 15 is: Subtract Multiply line 15 by: Your Tax Table B Note: If your estimated tax should change during the year, you can use the amended calculation below to determine the amended amounts to enter on your voucher. Amended Calculation Schedule (Use if your estimated tax changes substantially after you file your first voucher.) 1. Amended estimated tax............................................................................................................................ 2. Less (a) Amount of last year’s overpayment elected for credit to 2026.....................

(b) Any estimated payments already made for 2026........................................

(c) Total of lines 2(a) and 2(b)..................................................................................................... 3. Unpaid balance (Subtract line 2(c) from line 1)........................................................................................ 4. Amount to be paid (line 3 divided by the number of remaining installments)........................................... Record of Estimated Tax Payments Voucher Number (a) Date (b) Amount (c) 2025 Overpayment Credit Applied to Installment (d) Total Amount Paid and Credited From Jan 1 Through Installment Date Shown Add (b) and (c) 1 2 4 3 Total

4 2026 Form NJ-1040-ES 2026 Estimated Tax Worksheet For Individuals (Keep for your records) – DO NOT FILE (Estates and trusts should use a 2025 Fiduciary Return, Form NJ-1041, to calculate estimated tax for 2026)

1. Total Income Expected In Tax Year (before exclusions)................................................... 1.___________________

2. Total Pension and Other Retirement Income Exclusion................................................. 2.___________________

3. New Jersey Gross Income (Subtract line 2 from line 1)..................................................... 3.___________________

4. a. Number of Exemptions_______  $1,000................................... 4a._ _____________

b. Number of Exemptions_______  $1,500................................... 4b._ _____________

c. Number of Exemptions_______  $6,000................................... 4c._ _____________

To determine number of exemptions on lines 4a, 4b, and 4c, see instructions.

5. Medical Expenses in excess of 2% (.02) of gross income (line 3),

qualified Archer MSA contributions, and health insurance costs

of the self-employed.......................................................................... 5._ _____________

6. Alimony and separate maintenance payments.................................. 6._ _____________

7. Qualified Conservation Contribution.................................................. 7._ _____________

8. Health Enterprise Zone Deduction.................................................... 8._ _____________

9. Alternative Business Calculation Adjustment ................................... 9._ _____________

10. Organ/Bone Marrow Donation Deduction ......................................... 10._ _____________

11. New Jersey College Affordability Deductions ................................... 11._ _____________

12. Total exemptions and deductions (Add lines 4a through 11)................................................ 12._ _________________

13. Taxable Income (Subtract line 12 from line 3)...................................................................... 13._ _________________

14. Property Tax Deduction (See instructions NJ-1040)............................................................. 14._ _________________

15. New Jersey Taxable Income (Subtract line 14 from line 13).............................................. 15._ _________________

16. Tax (See Tax Rate Tables on page 3).................................................................................. 16._ _________________

17. Credit for income taxes paid to other jurisdictions (See instructions NJ-1040).................... 17._ _________________

18. Balance of Tax (Subtract line 17 from line 16).................................................................... 18._ _________________

19. New Jersey Income Tax to be withheld for the year.......................... 19._ _____________

20. Other Credits (See instructions)........................................................ 20._ _____________

21. Total Payments/Credits (Add lines 19 and 20)..................................................................... 21._ _________________

22. Estimated Tax (Subtract line 21 from line 18)..................................................................... 22._ _________________

If the amount on line 22 is more than $400, estimated tax payments are required.

23. Calculation of installments:

If your first installment is due to be filed on:

April 15, 2026.................. enter 1/4 of line 22 here

June 15, 2026................. enter 1/3 of line 22 here

September 15, 2026....... enter 1/2 of line 22 here, or

January 15, 2027............ enter full amount of line 22 here

and in the spaces on your voucher......................................... 23._ _________________ If you are applying an overpayment from 2025 to your 2026 estimated tax, see instructions.

5 2026 Form NJ-1040-ES When You Need Information… by phone… Call our Automated Tax Information System 1 (800) 323-4400 or (609) 826-4400. Touch-tone phones only. • Listen to recorded tax information on many topics. • Order certain forms and publications through our message system. Contact our Customer Service Center (609) 292-6400 — Speak directly to a Division of Taxa­ tion representative for tax information and assistance. Deaf, Hard of Hearing, Deaf-Blind, Speech Disability Visit njrelay.com or call 711. online… Visit the New Jersey Division of Taxation Website Many State tax forms and publications are available on our website: nj.gov/taxation Also, you can reach us by email with general State tax questions at: nj.taxation@treas.nj.gov Do not include confidential information such as Social Security or federal tax identification numbers, liability or payment amounts, dates of birth, or bank account num­ bers in your email. Subscribe to NJ Tax E-News, the Division of Taxa­tion’s online ­information service, at: nj.gov/treasury/taxation/listservice.shtml in person… Visit a Regional Information Center Regional Information Centers provide individual assis­ tance at various locations throughout the State. Call the Automated Tax Information System or visit our website for the address of the center nearest you.