.
The New Jersey Division of Taxation has properly decided to tie in the 2011 initial due date for filing the 2010 NJ-1040, and paying any tax due, with the extended federal deadline.
According to the NJDOT website (highlight is mine) -
“In 2011, April 15 falls on a Friday, and Washington, D.C. will observe that day as a legal holiday, Emancipation Day. April 16 and 17, 2011, fall on a Saturday and Sunday respectively. Because of the Emancipation Day holiday and following weekend, it is anticipated that the Internal Revenue Service will extend the due date for Federal income tax returns from April 15, 2011, to April 18, 2011, and announce that 2010 Federal income tax returns are due on or before April 18, 2011.
The Division has determined that the due date for filing of all 2010 New Jersey tax returns and payments that are normally due on April 15, 2011, will correspond with the Federal income tax due date of April 18, 2011. Any New Jersey tax form, instruction or publication that currently shows an “April 15, 2011” due date should now be read as “April 18, 2011.” This extension applies to deadlines for filing a return, making a payment or deposit, requesting an extension or filing a refund claim.”
TAFN