Governor Chris Christie • Lt. Governor Kim Guadagno  
The Official Web Site For The State of New Jersey - Department of Treasury
Global Navigation
FAQs Departments/ Agencies Services A to Z NJ Home Page
Website Survey

NJ Income Tax – Dependents Attending Colleges

New Jersey allows an additional $1,000 exemption for each dependent child or other dependent you claimed on your return if all the requirements below are satisfied.

  • Student must be under age 22 on the last day of the tax year. (This means the student will not turn 22 until 2017 or later.)
  • Student must attend full-time. “Full-time” is determined by the institution.
  • Student must spend at least some part of each of five calendar months of the tax year at school.
  • The educational institution must be an accredited college or postsecondary institution, maintain a regular faculty and curriculum, and have a body of students in attendance.
  • You must have paid one-half or more of the tuition and maintenance costs for the student. Financial aid received by the student is not calculated into your cost when totaling one-half of your dependent’s tuition and maintenance. However, the money earned by students in College Work Study Programs is income and is taken into account.

This exemption is in addition to the $1,500 exemption you may claim for each qualified dependent. The exemption may not be claimed for you, your spouse/civil union partner, or your domestic partner. It applies only to your dependents.

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

Last Updated: Tuesday, 02/07/17

Taxation: Home | Site Index | Site Help | Legislature | Judiciary | Revenue | IRS | Other Tax Links | Glossary
Treasury: Home | ServicesPeopleBusinesses | Divisions/AgenciesForms
NJ Home | Services A to Z | Departments/Agencies | FAQs
Copyright © State of New Jersey, 1996-
This site is maintained by the Division of Revenue and Enterprise Services.

Reports Accessibility Statement Legal Statement Privacy Notice Contact Us Open Public Records Act Proposed Rules and Amendments Comment or Petition for new Rule Division/Ageny Statutes and Rules Electronic Notification