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NJ Income Tax – Dependent Exemptions

New Jersey allows an exemption for each dependent child or other person who qualifies as your dependent for Federal income tax purposes. You may claim a $1,500 exemption for each dependent child or other dependent. New Jersey follows the Federal guidelines for determining who is a qualified dependent. If you are unsure if someone qualifies as your dependent or have other questions about dependents, contact the Internal Revenue Service.

You must provide the full name, social security number, individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN), and year of birth for each dependent child or other dependent for whom you claim an exemption. If you do not provide a valid social security number, ITIN, or ATIN for a dependent, the exemption will be disallowed. You must also fill in the indicator on Form NJ-1040 for each dependent who does not have health insurance coverage (including NJ FamilyCare/Medicaid, Medicare, private, or other health insurance) on the date you file the return.

In addition, if you qualify for the New Jersey earned income tax credit you must provide the full name, social security number, and year of birth of any “qualifying child” listed on your Federal Schedule EIC who is not claimed as your dependent for New Jersey purposes.

Part-year residents must always prorate exemptions for the portion of the year they lived in New Jersey.

More information is available on the additional exemption for dependents attending colleges or postsecondary institutions.

Last Updated: Tuesday, 02/07/17

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