New Jersey – Form IDT-100 – Identity Theft Declaration

Article: 50481

Overview 

If you are a victim of identity theft and it has affected your New Jersey tax records or filing, you must report it using the NJ Identity Theft Declaration (Form IDT-100). This helps the New Jersey Division of Taxation protect your account and take steps to prevent unauthorized use of your identity. 

When Should You File an Identity Theft Declaration? 

You should file Form IDT-100 if: 

  • You believe someone used your identity to file a fraudulent New Jersey return or to claim a in your name. 
  • You were notified by the IRS or NJ Division of Taxation of suspicious activity involving your NJ tax records. 
  • You are working with the IRS on an identity theft case that may affect your NJ return. 

Note: Filing this form does not replace your —you still must file Form NJ-1040 or NJ-1040NR as appropriate. 

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 
  1. In the dropdown menu, select New Jersey
  1. Click on the Other tab. 
  1. Select Identity Theft Declaration to open the screen. 
  1. Enter all applicable information.  
  1. Click ‘Save‘ once complete. 

Additional Resources 

For further guidance, see: Form IDT-100 – New Jersey Identity Theft Declaration (PDF)