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 and must file a return 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.