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New Jersey Income Tax
Income taxes should be turned in by April 15th.
New Jersey Tax Filing Guide
Here are detailed instructions for filing taxes in the state of New Jersey.
Consider using TurboTax to E-File your New Jersey taxes.
New Jersey Residents
If you either claimed New Jersey as your domicile for the entire year or had a permanent residence in New Jersey (a permanent residence is a residence that you spent more then 183 days at), you are a New Jersey resident. If you are a military personnel stationed in New Jersey, and your domicile is not New Jersey, you are a nonresident of New Jersey.
Filing thresholds for New Jersey residents are $10,000 for single filers, spouses filing separately, and estates/trusts. For married couples who file jointly, heads of households, and surviving spouses the threshold is $20,000. A spouse must be a partner in a civil union recognized by New Jersey law.
Exceptions to the above are taxpayers making less than $1000, or a spouse that makes less than $1000 (if you are filing jointly). Also for taxpayers over 65 the limit is $2000, as it is if a spouse making less than $2000 (if filing jointly). If you are blind or totally disabled the threshold is $2000, as it is if a spouse is blind or totally disabled (and filing jointly). If you are a dependent the threshold is $1500. If you are a dependent who is under 22 years old and a full time student the threshold is $2500.
There are deductions for alimony, unreimbursed medical expenses that exceed 2% of gross income, many medical savings account contributions, health care costs for the “self-employed”, and property tax.
For filing your taxes as a New Jersey resident use form NJ-1040 (attached below). For more information on filing taxes as a resident of New Jersey see Instructions for NJ-1040 (attached below).
Related Tax Forms
- Form NJ-1040 - New Jersey Individual Resident Income Tax Return
Part-Year New Jersey Residents
If you were a New Jersey resident for only part of the year, and you made more than $10,000 (or $20,000 if you are filing jointly as a married couple), you will need to file a New Jersey tax return. For the time you were a resident of New Jersey you will file Form NJ-1040 (attached below), and for the time you were a nonresident of New Jersey you will file Form NJ-1040NR (attached below). You only need to file Form NJ-1040NR if you had income from New Jersey sources while you were a nonresident. Make sure to prorate income, exemptions, deductions, credits, pensions, and other retirement income exclusions on both forms.
For more information on filing a tax return with New Jersey as a part year resident see the Part-Year Resident Information (attached below). For more information on filing Form NJ-1040 see Instructions for NJ-1040 (attached below). For more information on filing Form NJ-1040NR see Instructions for Form NJ-1040NR (attached below).
Related Tax Forms
- Form NJ-1040NR - New Jersey Individual Part-year and Non-resident Income Tax Return
- Form NJ-1040 - New Jersey Individual Resident Income Tax Return
New Jersey Residents who work in another state
If you either claimed New Jersey as your domicile for the entire year or had a permanent residence in New Jersey (a permanent residence is a residence that you spent more then 183 days at) you are a New Jersey resident. If you are a military personnel stationed in New Jersey, and your domicile is not New Jersey, you are a nonresident of New Jersey.
If you are a New Jersey resident who works in another state, a credit may be given for payments of taxes paid to state in which income was earned. File Schedule A (attached below) with your NJ-1040 (attached below) when you file your taxes to receive this credit. For more information on how to file these forms see Instructions for NJ-1040 (attached below).
Due to reciprocal agreements between New Jersey and Pennsylvania, if you are a New Jersey resident that works in Pennsylvania, you are not required to pay taxes to Pennsylvania. If Pennsylvania taxes are being withheld it is your responsibility as a taxpayer to have this income released by filing Form REV-420, Employee's Statement of Nonresidence in Pennsylvania and Authorization to Withhold Other State’s Income Tax, and submitting it to your employer. If no income was withheld for New Jersey you will still need to pay all income taxes due to New Jersey.
For more information on the reciprocal agreements see the Reciprocal Income Tax Agreement (attached below). To stop Pennsylvania withholdings see Form REV-420 (attached below). For receiving a credit for taxes paid to another state see Schedule A (attached below).
Related Tax Forms
- Form NJ-1040 - New Jersey Individual Resident Income Tax Return
- Form REV-420 - New Jersey Employee's Statement Of Nonresidence In Pennsylvania And Authorization To Withhold Other State's Income Tax
Non-Residents who work in New Jersey
If you spent less than 183 days in New Jersey and New Jersey was not you domicile, or if you spent more than 183 days in New Jersey but did not maintain a permanent home in New Jersey, you are a nonresident of New Jersey. You are also a nonresident of New Jersey if New Jersey was your domicile but you did not maintain a permanent residence in New Jersey, did maintain a permanent home outside of New Jersey, and spent less than 30 days of the year in New Jersey. If you are a nonresident of New Jersey who made more than $10,000 ($20,000 if you are married and filing jointly) from New Jersey sources of income, you will need to file a nonresident return with New Jersey.
To file a nonresident return with New Jersey use Form NJ-1040NR (attached below).
Due to reciprocal agreements, if you are a Pennsylvania resident, all compensation (salaries, wages, tips, fees, commissions, bonuses, and other income received for services rendered as an employee) made from jobs in New Jersey is not to be taxed by New Jersey. If your New Jersey employer withholds New Jersey income, it is your responsibility as the employee to have that income released. To have New Jersey income released, fill out Form NJ-165 (attached below) and give it to your employer. Please note that the agreement covers only income from compensation, and that any other income (such as sale of property) is not covered and must be reported to New Jersey using Form NJ-1040NR (attached below).
Related Tax Forms
- Form NJ-1040NR - New Jersey Individual Part-year and Non-resident Income Tax Return
- Form NJ-165 - New Jersey Employee's Certificate Of Nonresidence
Non-Residents who sold property in New Jersey
If you spent less than 183 days in New Jersey and New Jersey was not you domicile, or if you spent more than 183 days in New Jersey but did not maintain a permanent home in New Jersey, you are a nonresident of New Jersey. You are also a nonresident of New Jersey if New Jersey was your domicile but you did not maintain a permanent residence in New Jersey, did maintain a permanent home outside of New Jersey, and spent less than 30 days of the year in New Jersey. If you are a nonresident of New Jersey who made more than $10,000 ($20,000 if you are married and filing jointly) from New Jersey sources of income, you will need to file a nonresident return with New Jersey.
To file a nonresident return with New Jersey use Form NJ-1040NR (attached below). For more information on filing Form NJ-1040NR see Instructions for NJ-1040NR (a list of all income that qualifies as gross income can be seen page 15, and a list of all income that does not count as gross income for tax purposes can be seen on page 16).
Related Tax Forms
- Form NJ-1040NR - New Jersey Individual Part-year and Non-resident Income Tax Return
New Jersey State Tax Forms
- Form REV-420 - New Jersey Employee's Statement Of Nonresidence In Pennsylvania And Authorization To Withhold Other State's Income Tax
- Form NJ-1040NR - New Jersey Individual Part-year and Non-resident Income Tax Return
- Form NJ-165 - New Jersey Employee's Certificate Of Nonresidence
- Form NJ-1040 - New Jersey Individual Resident Income Tax Return
- Schedules A, B, C - New Jersey Credit for Tax Paid to Another State and Net Gains/Income From Disposition of Property or Rent, Royalties, Patents, and Copyrights
- Form NJ-630 - New Jersey Application for Extension to File
Relevant Links
- State of New Jersey Tax Website - Official Site
- State of New Jersey E-File Service - Offered by New Jersey's Official Website
- Additional Tax Foms - A Comprehensive Collection of New Jersey Tax Forms
New Jersey Mailing Address
Wondering where to mail your New Jersey taxes? Here's the address:Mail your return to:
NJ Division of Taxation
Revenue Processing Center
PO Box 111
Trenton, NJ 08645-0111
If Refund:
NJ Division of Taxation
Revenue Processing Center
PO Box 555
Trenton, NJ 08647-0555
New Jersey Sales Tax
New Jersey has a state sales tax of 7%, which is placed on all retail sales unless otherwise specified. A use tax is placed on all goods and services that were purchased but did not face the New Jersey sales tax or faced a tax less than the 7% New Jersey tax.
