New Jersey Income Tax Forms and New Jersey Income Tax Rate Info

By | December 23, 2015

New Jersey Income Tax E-File Information

NJ WebFile ( is a free means of e-filing full-year resident returns. Retain Form NJ-8879 and supporting documents for a period of three years.


Who must file New Jersey Income taxes?

If you are a resident of New Jersey, you must file Form NJ-1040 for tax year 2014 if your income for the entire taxable year from all sources, including your military pay, is more than $20,000 ($10,000 if filing status is single or married/CU, filing separate return). If you are a nonresident you are required to file Form NJ-1040NR if you have

earned income from New Jersey sources other than your military pay and your income for the entire taxable year from all sources, not including your military pay, is more than $20,000 ($10,000 if filing status is single or married/CU, filing separate returns). There are no part-year tax returns. Part-year residents must use Form NJ-1040, and part-year nonresidents must use Form NJ-1040NR.

NJ-1040 Instruction booklet: NJ-1040 A member of the Armed Forces whose home of record (domicile) is outside of New Jersey does not become a resident of the State when assigned to a duty station in New Jersey. He or she is a nonresident for income tax purposes.

If your home of record (domicile) was New Jersey when you entered the service, you remain a resident of New Jersey for income tax purposes, unless you qualify for nonresident status (see below). Your domicile does not change when you are temporarily assigned to duty in another state or country.

Military personnel who are domiciled in New Jersey, but who meet all three of the following conditions for the entire year, are considered nonresidents for income tax purposes: 1) You did not maintain a permanent home in New Jersey; and 2) You did maintain a permanent home outside of New Jersey; and 3) You did not spend more than thirty days in New Jersey during the taxable year.

If you are a member of the Armed Forces whose home of record (domicile) is New Jersey, you are not considered to be maintaining a permanent home outside of New


What are New Jersey Income tax forms?

Full year and part year residents file Form NJ-1040; nonresidents file Form NJ- 1040NR. Part-year residents who had NJ income while a nonresident of NJ may have to file both forms. (See Above).

What are New Jersey Tax deductions, income exclusions, and income tax exemptions?

Personal exemptions are $1,000 per adult, and $1,500 per dependent. Prorate these amounts if part-year resident.

No standard deduction; may deduct certain medical expenses, qualified Archer medical savings account (MSA) contributions, health insurance costs of the self- employed, alimony or separate maintenance payments, qualified conservation contributions, and a health enterprise zone deduction on your income tax return. .

May exclude social security income, New Jersey lottery winnings of $10,000 or less.

Military retirement pay is not taxable. Exclusion amounts for other plans are $20,000 (filing status married, filing joint return), $10,000 (filing status married/CU partner filing separate return), and $15,000 (filing status single, head of household, or qualifying widow(er)).


Other New Jersey Tax Information

Property Tax Deduction/Credit Homeowners applying for the property tax deduction/credit must enter new information on Lines 37b and 37c of the 2014 resident return, Form NJ-1040. These residents must report the following information about the principal residence they owned and occupied on December 31, 2014: block number, lot number, and qualifier (condominiums only) for the property, and county/municipality code for the location of that residence. Those who were not homeowners on December 31 must provide information for the last home they owned and occupied in New Jersey during 2014. In addition, homeowners must fill in the oval on Line 37c if they completed Worksheet F-1, which can be found in the instructions for Form NJ-1040, to calculate the total property taxes paid amount for Line 37a.

Note: Eligibility requirements, including income limits, and benefits available under this program are subject to change. Information for 2012 will be posted on the Division’s Web site as it becomes available.


What are New Jersey Capital Gains tax?

Taxed as ordinary income. Follows federal rules on sale of principal residence. Cannot report a net loss on NJ return; a loss in one category can only apply against other income within the same category. Therefore, a loss will equal a “zero” entry on the NJ-1040.


What is the deadline to file New Jersey Income tax?

Due 18 April 2016. A person on active duty with the Armed Forces of the United States who cannot file timely because of distance, injury or hospitalization as a result of this service, will automatically receive a six-month extension by enclosing an explanation with the return when filed.


New Jersey Income Tax Contact

State of New Jersey Department of the Treasury
Division of Taxation
P.O. Box 240
Trenton, NJ 08695-0240


General Information:  (609) 292-6400

Website:   Division of Taxation

Refunds:         (800) 323-4400 (in state); (609) 826-4400 automated and 609-292-6400 Live person

Electronic Filing:      (609) 633-1132

Forms:       Forms


Payment enclosed:                                 

Refund expected or no payment:

State of New Jersey Division of Taxation            NJ Division of Taxation
Revenue Processing Center

Revenue Processing Center

PO Box 111 PO Box 555
Trenton, NJ 08645-0111 Trenton, NJ 08646-0555