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NJ Income Tax – Nonresidents

Nonresidents who receive income from New Jersey sources and who have total income from all sources (both inside and outside New Jersey) that exceeds the filing threshold amount for their filing status must file a New Jersey nonresident income tax return. The filing threshold amount is $20,000 for those who file as married/CU couple filing joint return, head of household, or qualifying widow(er)/surviving CU partner. The threshold is $10,000 for those filing married/CU partner filing separately or single. You are a nonresident for tax purposes if:

  • You did not maintain a "permanent" home in New Jersey; and
  • You did maintain a "permanent" home outside of New Jersey; and
  • You did not spend more than 30 days in New Jersey.
Also, you are a nonresident if:
  • New Jersey was not your domicile, and you spent 183 days or less here; or
  • New Jersey was not your domicile, and you spent more than 183 days here, but you did not maintain a "permanent" home here.
In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of New Jersey for part of the tax year and moved out of the State but continued to receive income from a New Jersey source, or if you moved into the State during the tax year but received income from a New Jersey source prior to moving to New Jersey, you must file both part-year resident and part-year nonresident returns if your gross income from all sources for the entire year exceeds the filing threshold amount for your filing status.

Pennsylvania residents who had New Jersey income tax erroneously withheld from their wages must file a nonresident return to claim a refund of New Jersey income tax withheld.

Special rules apply to members of the Armed Forces and their spouses/civil union partners, see Military Personnel for information.

For more information, see the nonresident income tax return instruction booklet.

Last Updated: Tuesday, 02/07/17

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