Your filing status and income determine whether you have to file a New Jersey Income Tax return. Age is not a factor; even minors, members of the Armed Forces (whether they are residents or nonresidents), and senior citizens must file if they meet the income filing requirements
New Jersey has two personal Income Tax returns for individuals: Form NJ‑1040 for residents and Form NJ‑1040NR for nonresidents. There are no part-year tax return forms. Part-year residents must use Form NJ-1040, and part-year nonresidents must use Form NJ-1040NR and indicate the portion of the year covered by each return. See the instructions for Form NJ-1040 ( 2.16MB) and Form NJ-1040NR ( 1.06MB), and Tax Topic Bulletin GIT-6, Part-Year Residents ( 547K), for information on how to complete a part-year return.
In general, you must use the same filing status for New Jersey Income Tax purposes as for federal income tax purposes, unless you are a partner in a civil union. A married couple who files a joint federal income tax return must file a joint New Jersey return. However, an exception exists where one spouse/civil union partner is a New Jersey resident and the other is a nonresident for the entire year. In this case, the resident may file a separate return unless both agree to file jointly as residents. If they do file a joint resident return, their joint income will be taxed as if both were residents.
New Jersey Residents
If you are a New Jersey resident, you are subject to tax on all your income, regardless of where it is earned, unless the income is specifically exempt from tax under New Jersey law. You must report your military pay (including combat pay) and cost-of-living allowance as taxable income on your resident return. Mustering-out payments, subsistence and housing allowances, and U.S. military pension and survivor’s benefit payments are exempt. You (and your spouse/civil union partner if he or she is also a resident) must file Form NJ-1040 if your income for the entire tax year from all sources, including your military pay, is more than the filing threshold amount for your filing status.
New Jersey Income Tax will be withheld from military pay of New Jersey residents. If you have changed your home of record (and domicile) from New Jersey to another state, or you satisfy the three conditions for nonresident status, your military pay is not subject to New Jersey Income Tax. See Income Tax Withheld From Military Pay for more information.
NOTE: Under the Military Spouses Residency Relief Act, a nonresident civilian spouse/civil union partner of a servicemember may be exempt from New Jersey Income Tax on earned income from services performed in New Jersey if he or she meets certain requirements. See information on filing requirements for nonmilitary spouses/civil union partners of military personnel.
New Jersey Nonresidents
If you are a nonresident, the military pay you receive while stationed here is not subject to New Jersey Income Tax. Mustering-out payments, subsistence and housing allowances, and U.S. military pension and survivor’s benefit payments
are also exempt. If you had income from New Jersey sources (other than military pay) such as a civilian job in off-duty hours, income from a business, trade or profession carried on in this State, or income or gain from property located in New Jersey, that income is taxable. For nonresidents, New Jersey Income Tax liability is based on the percentage of their income that comes from New Jersey sources. A nonresident's tax is calculated on income from all sources (as if he or she were a New Jersey resident) and then prorated according to the ratio that New Jersey income bears to income from all sources (both inside and outside New Jersey). However, in accordance with federal law, nonresident servicemembers are not required to include their military pay in either their "income from all sources" or "income from New Jersey sources" when calculating their New Jersey Income Tax liability on Form NJ-1040NR. See Notice for NJ Nonresident Servicepersons Filing Form NJ-1040NR
You (and your spouse/civil union partner if he or she is also a nonresident) are required to file Form NJ-1040NR if you had earned income from New Jersey sources other than your military pay and your income for the entire tax year from all sources, not including your military pay, is more than the filing threshold amount
for your filing status.
Under the Military Spouses Residency Relief Act, a nonresident civilian spouse/civil union partner of a servicemember may be exempt from New Jersey Income Tax on earned income from services performed in New Jersey if he or she meets certain requirements. See information on filing requirements for nonmilitary spouses/civil union partners of military personnel
For more information on military personnel, see Tax Topic Bulletin GIT-7, Military Personnel ( 298K)
. For more information on filing status and New Jersey Income Tax, see Tax Topic Bulletin GIT-4, Filing Status ( 243K)