The Division offers various filing Services for professionals and practitioners, including software developers, tax service firms, tax preparers and payroll companies. The services include Federal-State Modernized e-File (MeF) for personal and business taxes and secure bulk filing for: withholding and wage reporting returns; withholding returns and wage reporting; informational returns NJ-W3/NJ-W3-G/NJ-W3-UNC (Income Tax Reconciliation forms), W2/W2G, and 1099 forms; and healthcare-related forms 1095-A, 1094-B, 1094-C, 1095-B and 1095-C.