New Jersey Statutes Title 54. Taxation 54 § 49-12.12

a. the full name and address of the person and any other names known to be used by the person;

b. the social security number or tax identification number;

c. the amount of the tax or non-tax liability;

d. a statement that the debt is past due and legally enforceable in the amount certified; and

e. any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments.