Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Part-year residents are subject to tax and must file a return if their income for the entire year was more than the filing threshold amount for their filing status. Similar filing requirements apply for nonresidents.
You must file a return if:
|your filing status is:||and your gross income from everywhere for the entire year was more than the filing threshold:|
Married/CU partner, filing separate return
|Married/CU couple, filing joint return Head of household Qualifying widow(er)/surviving CU partner||$20,000|
If your income is equal to or below the filing threshold, file a return to get a refund if:
Additional information is contained in the New Jersey Income Tax return instructions.