NJ Notice of Deficiency: Your 90 Day Protest Window
A Notice of Deficiency (also called a Notice of Assessment) from the NJ Division of Taxation says the state has assessed additional tax, penalties, and interest. It is a final determination you can protest.
Deadline
File a written protest with the Conference and Appeals Branch within 90 days of the notice date. Missing it generally makes the assessment final.
What to do
- Review how the state calculated the change.
- Pay if you agree, or file a protest within 90 days with your reasons and documents.
- You can also appeal to the NJ Tax Court within the same window.
Local help
Our Farmingdale, Red Bank, and Brick offices help New Jersey residents and businesses respond to Division of Taxation notices.
Common questions
- Can I set up a payment plan in New Jersey?
- Yes. The Division of Taxation offers deferred payment plans for many taxpayers, though a Certificate of Debt may still be filed.
Want someone to handle it for you?
Our Enrolled Agents review your situation and tell you the next step in plain language.
Related answers
General information, not tax advice for your specific situation. Last reviewed 2026-10-16.