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New Jersey Tax Resources

Governor: Jon Corzine
Income Tax Revenue (2007): $29,106,788,000.00
New Jersey Population 8,653,126

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 Tax Filing Guide

Here are detailed instructions for filing taxes in the state of New Jersey.

New Jersey Residents

New Jersey residents either claimed New Jersey as their domicile for the entire year or they had a permanent residence in New Jersey (a permanent residence is a residence that you spent more then 183 days at). If you are in the armed forces, stationed in New Jersey, and your domicile is not New Jersey you are not a resident of New Jersey.

Filing thresholds for 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 limit is $2000, as it is if a spouse is blind or totally disabled (and filing jointly). If you are a dependant limit is $1500, and if you are under 22 years old and a full time student the limit 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

New Jersey Residents who lived in New Jersey for part of the year

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 you will file Form NJ-1040 (attached below) and for the time you were a nonresident you will file Form NJ-1040NR (attached below), pending 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.

For more information on filing a tax return with New Jersey as a part year resident see Part-Year Resident Information. 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

New Jersey Residents who work in another state

New Jersey residents either claimed New Jersey as their domicile for the entire year or they had a permanent residence in New Jersey (a permanent residence is a residence that you spent more then 183 days at). If you are in the armed forces, stationed in New Jersey, and your domicile is not New Jersey you are not a resident of New Jersey.

If you are a New Jersey resident who works in another state a credit may be given for payments for income tax paid to other states or Washington D.C. 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 taxes on all income due to New Jersey.

For more information on the reciprocal agreements see Reciprocal Income Tax Agreement (attached blow). 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 REV-420 - EMPLOYEE'S STATEMENT OF NONRESIDENCE IN PENNSYLVANIA AND AUTHORIZATION TO WITHHOLD OTHER STATE’S INCOME TAX
  • Schedules A,B,C - Credit For Income or Wage Taxes paid To Other Jurisdiction, Net Gains or Income From Disosition of Proprety, Net Gain or Income From Rents Royalties Patents and Copyrights
  • Form NJ-1040 - New Jersey Income Tax Resident Return

Nonresidents 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 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 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 - State of New Jersey INCOME TAX - NONRESIDENT RETURN
  • NJ-165 - EMPLOYEE’S CERTIFICATE OF NONRESIDENCE IN NEW JERSEY

Nonresidents 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 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 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 - State of New Jersey INCOME TAX - NONRESIDENT RETURN

New Jersey Tax Forms

  • Schedules A,B,C - Credit For Income or Wage Taxes paid To Other Jurisdiction, Net Gains or Income From Disosition of Proprety, Net Gain or Income From Rents Royalties Patents and Copyrights
  • NJ-630 - Application for Extension of Time to File NJ Gross Income Tax Return
  • Form REV-420 - EMPLOYEE'S STATEMENT OF NONRESIDENCE IN PENNSYLVANIA AND AUTHORIZATION TO WITHHOLD OTHER STATE’S INCOME TAX
  • Form NJ-1040NR - State of New Jersey INCOME TAX - NONRESIDENT RETURN
  • NJ-165 - EMPLOYEE’S CERTIFICATE OF NONRESIDENCE IN NEW JERSEY
  • Form NJ-1040 - New Jersey Income Tax Resident Return

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