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NJ Income Tax - Who Must File

You may be required to file a New Jersey income tax return if you were a full-year resident, a part-year resident, or a nonresident with income from New Jersey sources during the year. A full-year resident reports all income subject to New Jersey income tax. The income may be received from any source whether inside or outside the State. Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Part-year residents are subject to tax on income derived from all sources during their period of residency in New Jersey if their income for the entire year exceeds the filing threshold amount for their filing status. Similar filing requirements apply for nonresidents.

You must file a return if-

your filing status is:
and your gross income from everywhere for the entire year was more than the filing threshold:

Married/CU partner, filing separate return


Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/surviving CU partner


You must file a return to receive your refund or credit even if your income is equal to or below the filing threshold if:

  • You had New Jersey income tax withheld and are due a refund.
  • You paid New Jersey estimated taxes and are due a refund.
  • You are eligible for a New Jersey earned income tax credit or other credit and are due a refund.

Additional information is contained in the New Jersey Income Tax Return instruction booklets Form NJ-1040 or Form NJ-1040NR.

Last Updated: Wednesday, 01/21/15

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