Division of Taxation Why did I receive a letter asking for additional information about my Income Tax return and refund? Is there something wrong?
We are currently authenticating your tax return and need the requested document(s) to process it and issue your refund. Providing copies helps us verify your income and withholding information. We often request these documents when we cannot match your return with the information provided by your employer, either due to errors or missing data in our system. Submitting the requested copies typically resolves our queries and expedites your refund. When you receive a letter from us, it doesn't mean you or your tax preparer did anything wrong. We simply need more information. But to check if you may have made a mistake, read about Common Filing Mistakes.
Why do you need a copy of my tax return?
We need a copy of your tax return to make sure your information was processed correctly. Since returns are processed at another facility, the fastest way to speed up our review is to send us a copy. This helps get your refund approved faster.
Why do you need documents like my W-2 statements?
Depending on how you file your taxes, we don't always receive your W-2s. Electronically filed returns generally do not include attachments. You may have entered the data from your W-2 on an electronic return, but we still need to confirm the information is correct. If you filed a paper return, there may be a problem reading the documents you sent. We simply need to verify the wage and/or withholding amounts. Sometimes the fastest way to process your refund is to ask for the supporting documents from you.
What if I don't have my W-2?
We won't be able to process your refund without your W-2 or other supporting documentation. If you haven't received your W-2, or misplaced it, visit I need my W-2 for help.
Can I resolve this letter over the phone?
No. You must send us the requested documents.
Can I fax or email my documents?
No. In order to protect your privacy, you cannot fax or email your documents.
You can:
What is a Form 1099?
A 1099 is a form used to report different types of income you may receive throughout the year. The income most commonly reported on this form is from your retirement plan.
What if I want to receive confirmation that you received my information?
You can use the New Jersey Online Notice Response Service (NJ ONRS) or visit one of our Regional Information Centers.
The NJ ONRS system will provide you with two email confirmations. You'll receive these when the information is:
The Regional Information Centers can accept your information and provide you with a receipt. Staff members at the centers may be able to make adjustments to your return.
Telephone agents cannot verify receipt of your documents.
When can I check the status of my refund?
We will work quickly to review and process your documents. You can check the status of your refund after the 90 day review period is over. If you need to confirm that we have received your documents, we recommend using our New Jersey Online Notice Response Service (NJ ONRS) or visiting one of our Regional Information Centers.
What if I don't respond?
If you don't provide the information the letter requested, we won't be able to process your refund. It's important that you respond with the needed documents.
What is a Schedule NJ-COJ, Form NJ-1040?
If you lived in New Jersey and worked out of state, your income may be taxed by both New Jersey and another state, city, or town. We allow you to take a credit for these taxes.
Formerly Schedule A, Schedule NJ-COJ, Form NJ-1040 is used to:
See our Common Filing Mistakes for errors you might have made while completing your Schedule NJ-COJ, Form NJ-1040.
What if I worked in Pennsylvania?
You can't take a credit for taxes you paid to the Commonwealth of Pennsylvania on wages you earned there because New Jersey has a special agreement with Pennsylvania. If you had Pennsylvania state income tax withheld, check with Pennsylvania for information about filing for a refund.
See Tax Topic Bulletin GIT-3W Credit for Taxes Paid to Other Jurisdictions (Wage Income) for information on claiming taxes paid on other types of income and to other Pennsylvania municipalities.
What documents must I send?
We require everything listed in your notice. You may upload (Box 447) or mail a copy of the original notice along with:
What information did you use to adjust the Credit for Taxes Paid to Other Jurisdictions (COJ) claimed on my NJ-1040 return?
We adjusted your COJ to New York based on information from the New York Department of Taxation and Finance.
What documents must I send?
We require everything listed in your notice. You may upload (Box 447) or mail a copy of the original notice along with:
Where should I mail my documents?
Respond to the address on your notice, or mail your items to:
New Jersey Division of Taxation
TDW-NYP
PO Box 445
Trenton, NJ 08695-0445
My W-2 indicates I paid more tax to New York than the COJ.
Your New York tax is determined by completing Form IT-203. Your W-2 shows the amount your employer withheld for New York. This amount is applied towards your New York tax liability. The amount of tax from your New York return is the amount that should be reported on line 9a of Schedule NJ-COJ. Your final credit is either the tax paid to the other jurisdiction (line 9a), or the credit calculated on Schedule NJ-COJ (line 8), whichever is less.
My New York income and tax amount changed. How do I reply?
Send us current documentation issued by the New York Department of Taxation and Finance that reflects the changed figures (e.g. audit paperwork).
I received a full refund of my New York taxes. Do I still qualify for the credit?
No. You are not eligible for a credit if you are not required to pay tax to another jurisdiction.
What is Part II "Allocation of Wage and Salary Income Earned Partly Inside and Outside New Jersey?"
If you are a nonresident who earned part of your wages in New Jersey but your employer issued you a W-2 showing all of your wages earned in the state, your tax return should include Part II "Allocation of Wage and Salary Income Earned Partly Inside and Outside New Jersey."
You can find more information in the New Jersey Nonresident Return (NJ-1040NR) instructions .
What is a Schedule NJK-1?
Schedule NJK-1 shows your share of income/loss from a partnership, S-corporation, trust, or estate. It also shows any tax withheld or paid on your behalf. If you only received a Federal Schedule K-1, you must send us the Schedule K-1 and the Reconciliation Worksheet A. You can find more information in Tax Topic Bulletin GIT-9P Income from Partnerships .
What is a NJ-165?
If you are a nonresident spouse of a military servicemember, you may have given your New Jersey employer Form NJ-165 Employee's Certificate of Non-Residence in New Jersey to stop withholding New Jersey Income Tax. You can find more information about military spouses by visiting Nonmilitary Spouses/Civil Union Partners of Military Personnel.
What if I wasn't a Pennsylvania resident for the entire year?
You can sign the statement if you were a Pennsylvania resident while earning wages in New Jersey at any time during the year.
Why did I receive this notice?
This notice was sent because you claimed a refund of New Jersey withholdings, but did not report any New Jersey income on your New Jersey Nonresident Income Tax return (NJ-1040NR).
Pennsylvania Residents
In addition to W-2/1099s that verify your reported New Jersey withholdings, you must include a signed statement confirming you are a Pennsylvania resident.
Military Members
As a New Jersey resident, you must pay tax on all your income, regardless of where it was earned. You must file a resident return (NJ-1040) even if assigned to duty in another state or country.
If you believe you qualify as a nonresident, in addition to W-2/1099s that verify your reported New Jersey withholdings, you must submit copies of all of the following:
If you made an error and do not meet the qualifications of a nonresident, you must do the following to correct your return:
I was not a New Jersey resident during this tax year. How do I correct this and get my refund?
If your W-2 reports New Jersey wages and you believe this is incorrect because you did not earn the wages in New Jersey, you must submit either:
What information was adjusted?
We adjusted the amount of your wages, salaries, tips, or other employee compensation based on information we received from your employer(s).
Why did you make this adjustment?
There are two common reasons why your wages may have been adjusted:
I do not agree with your adjustment, can this be resolved over the phone?
No. If you do not agree with the adjustment, documentation must be submitted and reviewed. You may upload (Box 445) a copy of the original notice along with the following documents:
Can I mail my documents instead of uploading them?
Yes. You can mail your items to:
New Jersey Division of Taxation
ATTN: TDW-W2
PO Box 445
Trenton, NJ 08695-0445
What if I lost my W-2?
Contact the issuer for a copy. Visit I need my W-2 for more information.
I had multiple jobs. Do you need all of my W-2's?
Yes, submit all W-2's.
Do you need my spouse's information too?
If you filed Married Filing Joint (MFJ), submit copies of all W-2 information for both you and your spouse on the return.
What if I do not respond?
It is important that you respond with these documents. If you do not provide the requested information or pay any amount due, we will pursue collection action.
How will I know if this matter is resolved?
Once your documentation is submitted and reviewed, we will send you a letter explaining our determination.
Official Site of The State of New Jersey