New Jersey Tax Filing
Filing Your New Jersey Taxes
It is tax season again – or for some new workers it’s a brand-new thing. Figuring out and filing your tax forms can be intimidating – but there is help. Don’t panic. And, you may find e-filing to be your easiest answer. Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. The information below will help you determine your residency status, find the correct forms you need and give you other information you need to get started.
State income tax returns for 2018 are due Monday, April 15.
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New Jersey Tax Forms
- NJ Form NJ-1040X - New Jersey Amended Resident Return Form and Instructions
- NJ Tax Booklet - New Jersey Tax Booklet
- NJ Form GIT-DEP - New Jersey Gross Income Tax Depreciation Adjustment Worksheet
- NJ Form NJ-165 - New Jersey Employee's Certificate Of Nonresidence
- NJ Form REV-420 - New Jersey Employee's Statement Of Nonresidence In Pennsylvania And Authorization To Withhold Other State's Income Tax
- NJ Form NJ-630 - Application for Extension of Time to File New Jersey Gross Income Tax Return
- NJ Form NJ-1040NR - New Jersey Non-Resident Income Tax Return
- NJ Form NJ-1040 - New Jersey Individual Resident Income Tax Return
- NJ 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
Determine Your Resident Status so You File the Right Forms
What form you need to fill out and file to New Jersey is based on your legal residency, or where your permanent, official “home address” was during the tax year. New Jersey categorizes its residents four ways: full-time New Jersey residents, part-year residents, New Jersey residents who worked in another state, residents of other states who worked in New Jersey, and, non-residents who sold real estate or property located in New Jersey.
New Jersey Residents
You are a resident of New Jersey if you maintained your permanent official home address in the state for the whole year or established permanent residency in New Jersey and lived there for at least 183 days. Members of the military who were stationed in New Jersey and whose home address is not New Jersey, are not New Jersey residents.
The filing threshold for single New Jersey residents is $10,000 (this also applies to spouses filing separately as well as estates and trusts). For married couples filing jointly, heads of households and surviving spouses is $20,000. A spouse is defined as a partner in any civil union that is legally recognized by New Jersey.
There are exceptions to the filing thresholds above. Taxpayers who made less than $1,000, and/or a spouse who earned less than $1,000 (married, filing jointly).
Taxpayers over 65 or anyone with a spouse who earned less than $2,000 (married, filing jointly) can claim an exception of up to $2,000. If you (or your spouse and you’re filing jointly) is blind or totally disabled the exception threshold is $2,000. Dependents have an exception threshold of $1,500; $2,500 for dependents under age 22 who were and full-time students.
New Jersey allows deductions for unreimbursed medical expenses (if they exceed two percent of your gross income), several medical savings account contributions, health care costs for the self-employed, alimony and paid property taxes.
New Jersey residents file their state taxes using Form NJ-1040. You can download the 2018 Form NJ-1040 Instructions above if you need more information.
Part-Year New Jersey Residents
You are a part-year resident if you only lived in New Jersey resident part of the year and earned more than $10,000 (single, married filing separately) or $20,000 (married, filing jointly). As a part-year resident you are required to file a tax return with New Jersey using Form NJ-1040 for the time you lived in New Jersey, in addition to filing a tax return with any other state in which you lived as a part-time legal resident. You may also be required to file Form NJ-1040NR if you earned income in New Jersey while you were a resident of another state.
You may also be required to file Form NJ-1040NR if you earned income in New Jersey during the time in which you were not a New Jersey resident. If you are required to file both forms, make sure to calculate the proration of any income, deductions, exemptions, pension and other retirement income and credits on both of the forms. Additional information can be found in the 2018 Form NJ-1040 Instructions or in the instructions included on Form NJ-1040NR (download above).
New Jersey Resident – But Worked in Another State
New Jersey residents who were employed in another state may be eligible for a tax credit for taxes paid to the other state to avoid dual taxation. To claim the credit, attach Schedule A to your Form NJ-1040 tax return. For help, please see 2018 Form NJ-1040 Instructions (download above).
New Jersey and Pennsylvania have reciprocal agreements with New Jersey that state that Pennsylvania will not tax New Jersey residents on income earned in Pennsylvania. If you employer withheld Pennsylvania taxes from your paycheck, you must fill out Form REV-420, the Employee's Statement of Non-Residence in Pennsylvania and Authorization to Withhold Other State’s Income Tax and give it to your employer or company’s human resources or payroll department in order to recover that income. This form will also prevent further withholding in Pennsylvania. If your employer did not withhold your taxes, you are required to pay taxes to New Jersey on all income.
If you want to read up on the reciprocal agreements between New Jersey and Pennsylvania, see the State of New Jersey Department of Treasury website.
To receive a credit from New Jersey for taxes paid to another state, file Schedule A.
Nonresidents – Who Worked in New Jersey
You are not a New Jersey resident if you spent less than 183 days living in New Jersey and New Jersey was not your legal home address. You are also not a New Jersey resident if you lived in New Jersey for more than 183 days in 2018 but did not maintain a permanent residence in New Jersey (perhaps because your permanent home was in another state). If you had a home in New Jersey, but your permanent residence was elsewhere and you spent fewer than 30 days in New Jersey last year, you are not a resident.
Nonresidents who earned more than $10,000 (single or married, filing separately) or $20,000 (married, filing jointly) from New Jersey income sources are required to file a New Jersey nonresident state income tax return. Use Form NJ-1040NR.
New Jersey and Pennsylvania governments have reciprocal agreements that state that New Jersey will not tax Pennsylvania residents on compensatory income, including wages, salaries, fees, tips, bonuses, commissions and other income from employment in New Jersey. If New Jersey taxes were withheld from your paycheck by your employer, you are responsible for getting that income released to avoid dual taxation. File Form NJ-165 and submit it to your employer’s payroll or human resources department to have that withheld income released and to avoid future income being withheld.
The Pennsylvania-New Jersey reciprocal agreement only deals with income from work-related compensation. Therefore any other income (such as sale of property) is not exempt and you must report it to New Jersey using Form NJ-1040NR.
If you are a member of the military and were stationed in New Jersey during 2018, and your home address is not New Jersey, you are a nonresident of New Jersey.
Gains from the sale of any New Jersey-located real estate or other real property qualify as income and must be reported in using the New Jersey nonresident tax return.
For additional information please see the instructions included on Form NJ-1040NR.
Income that qualifies as gross income is listed on page 15, and all income that does not count as gross income for tax purposes is listed on page 16.