Official Site of The State of New Jersey

Income Tax Changes for Tax Year 2025

Filing Information

Filing Deadline. The filing deadline is Wednesday, April 15, 2026, for calendar-year taxpayers - matching the due date for the federal Form 1040.

Fiscal-year filers must submit their returns by the 15th day of the fourth (4th) month following the close of the fiscal year. If a due date falls on a Saturday, Sunday, or legal holiday, that return is due on the following business day.

Direct File Program. The IRS has eliminated the free direct online tax filing tool, Direct File. Therefore, New Jersey's Direct File option is no longer available. We do still offer the New Jersey Online Income Tax Filing option to eligible taxpayers.

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Deductions, Exclusions, and Credits

• Credit for Excess UI/WF/SWF; DI; FLI Withheld
  • The maximum employee Unemployment Insurance/Workforce Development Partnership Fund/Supplemental Workforce Fund contribution was $184.02.
  • The maximum employee Disability Insurance contribution was $380.42.
  • The maximum employee Family Leave Insurance contribution was $545.82.

  If you had two or more employers, you may have contributed more than the maximum amount(s). To claim credit on the tax return for excess withholding, complete Form NJ- 2450.

• New Jersey Child Tax Credit. Residents with taxable income of $80,000 or less are eligible for a credit of up to $1,000 for each dependent who is age 5 or younger on the last day of the tax year. You are not eligible if your filing status is married filing separately.
• Credit for Taxes Paid to Other Jurisdictions. The Philadelphia nonresident wage tax rate was 3.44% (.0344) from January 1, 2025 - June 30, 2025.
  From July 1, 2025 - December 31, 2025, the wage tax rate was 3.43% (.0343).