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Division of Taxation

NJ-1040 Filing and Refunds - Frequently Asked Questions

How can I get New Jersey tax forms?

Visit our Gross Income Tax Returns page for a list of printable Income Tax forms and schedules, as well as other filing options.

I received only one State copy of my W-2, and I have more than one state return to file. What should I do?

New Jersey will accept a photocopy of your W-2 form(s), as long as the copy is legible.

I filed electronically. Do I have to send you my W-2 form(s)?

When you file your return electronically, you do not have to send any supporting documents unless we specifically request you to do so. You should keep these documents for your records, as you may be asked to submit them at a later date. If you file an amended return, you must submit all supporting schedules, forms, or documents you would have included if you filed your original return on paper.

Why did (didn't) I receive a Form 1099 from New Jersey?

Forms 1099-G and 1099-INT are reports of income you received from the Division of Taxation during the tax year. The IRS requires government agencies to report certain payments made during the year because those payments are considered taxable income for the recipients. The State of New Jersey does not mail Form 1099-G, Certain Government Payments, to report the amount of a State tax refund a taxpayer received. State Income Tax refunds may be taxable income for federal purposes for individuals who itemized his/her deductions on his/her federal tax return in the previous year. Taxpayers who need this information to complete his/her federal returns can view or print their 1099-G information online. For more information, see Frequently Asked Questions Form 1099-G and Form 1099-INT.

Note: 1099-G statements for unemployment insurance benefits are issued by the Division of Unemployment Insurance within the Department of Labor and Workforce Development. For more information, visit their website.

I filed my return using commercial software, and I have questions. Who can help?

The New Jersey Division of Revenue and Enterprise Services' Alternative Filing Branch is responsible for returns that are electronically filed using commercial software such as TurboTax. For answers to questions about the e-file program, including questions on document control numbers (DCNs), contact the Revenue and Enterprise Services at 609-292-9292 and select the option for 'electronic filing and payment services.'

I lived in New Jersey for only part of the year. Which return do I file, resident or nonresident?

If you were a resident of New Jersey for only part of the year and your income from all sources for the entire year was more than $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return), you must file a New Jersey resident Income Tax return and report any income you received while you were a New Jersey resident. If you had any income from New Jersey sources while you were a nonresident, you may also need to file a New Jersey nonresident return (Form NJ-1040NR). View additional information on filing a part-year return.

I live in New Jersey but work in Pennsylvania. My employer withheld Pennsylvania income tax from my wages. What do I do? What are the mailing addresses for the Income Tax returns?

As a result of the Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania, New Jersey residents who receive compensation from Pennsylvania sources are not subject to Pennsylvania income tax on those earnings. If you are a New Jersey resident and Pennsylvania income tax was withheld from wages you earned there, you must file a Pennsylvania return to get a refund. To stop the withholding of Pennsylvania income tax, complete Form REV-419 , Employee's Nonwithholding Application Certificate, and give it to your employer. More information is available on the Pennsylvania Department of Revenue website or by calling 1-717-787-8201.

In addition, if your Pennsylvania employer did not withhold New Jersey Income Tax, you must pay the amount due to New Jersey and you may be required to make estimated tax payments.

For more information, see the Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania.

Have the New Jersey Income Tax rates changed this year?

No, the New Jersey Income Tax rates have not changed for Tax Year 2019.

For more information see the following:

What are the mailing addresses for the Income Tax returns?

The mailing address for your New Jersey return and/or payment depends on the form you are filing and if you are due a refund or making a payment. View the list of mailing addresses.

I made a mistake when I filed my New Jersey return. How do I correct it?

Residents. To amend your New Jersey resident return, file Form NJ-1040X for the appropriate year. You must file a paper form regardless of how you filed your original return.

Nonresidents. New Jersey does not have a special form for amending nonresident returns. To amend a nonresident return, you must file a paper Form NJ-1040NR for the appropriate year. Write the word 'Amended' in bold letters in the upper right-hand corner of the return.

How do I know if my New Jersey tax return was received?

Electronic (Paperless) Returns: If you used NJ WebFile or New Jersey Online Income Tax Filing, you received a confirmation number that serves as proof that your return was successfully filed. Your return is not filed until you receive your confirmation number. If you filed your return using software such as TurboTax, the software company will notify you about the receipt of your return. If you had a tax practitioner file your return electronically, the practitioner should notify you about whether your return was accepted for filing.

Paper Returns:

Paper returns and payments are not logged in as they are received. Division personnel cannot verify receipt of your return until the return or payment appears in our computer system.

How do I get a copy of a New Jersey Income Tax return that I filed?

You can get a copy of a previously filed New Jersey Income Tax return by completing Form DCC-1 .

You can also get copies of previously filed New Jersey returns (NJ-1040, NJ-1040NR, or NJ-1041) by delivering a completed DCC-1 to a Division of Taxation Regional Information Center. Regional Information Centers can provide copies of returns only to the person(s) who signed the requested tax return or to the taxpayer's authorized representative. The representative must provide a Form M-5008-R , Appointment of Taxpayer Representative, that covers the requested return(s). A photo ID of the taxpayer (or the taxpayer's authorized representative) is required.

Are Social Security benefits taxable for New Jersey Income Tax purposes?

No. Federal Social Security benefits are not taxable. Do not include these amounts on the New Jersey return. Social Security also should not be reported on the Property Tax Credit Application, Form NJ-1040-H.

Are unemployment, disability payments, or family leave insurance taxable for New Jersey Income Tax purposes?

Unemployment compensation and temporary disability (including family leave insurance benefits) received from the State of New Jersey or as third-party sick pay are not taxable. Do not include these amounts on your New Jersey return.

Are property tax relief benefits such as the Homestead Benefit or Senior Freeze (Property Tax Reimbursement) taxable?

For New Jersey Income Tax purposes, the Homestead Benefit and Senior Freeze (Property Tax Reimbursement) payments are not taxable. Do not report these amounts on the New Jersey return.

Information on the federal income tax treatment of these payments, called 'recoveries' by the IRS, can be found on the IRS website.

Is the federal deduction for general sales taxes paid applicable for New Jersey Income Tax purposes?

No. New Jersey law does not allow a deduction from income for sales taxes paid.

On the federal return I am claiming a deduction for amounts paid for health insurance for my child who was age 26 at the end of 2019. Can I claim this deduction on my New Jersey Income Tax return?

For New Jersey purposes you can deduct these amounts only if the child was your dependent. For more information, see Technical Advisory Memorandum TAM 2011-14 .

How can I update my address?

Visit our Address Change page

How do I check the status of my New Jersey Income Tax refund?

You can get information about your New Jersey Income Tax refund online or by phone.

  • Online Inquiry
  • Phone Inquiry: 1-800-323-4400. This service is available 7 days a week (hours may vary). You will need the Social Security number that was listed first on your return and the amount of the refund requested when you call.

The State of New Jersey issued me a check that was lost, stolen or destroyed, or that can't be cashed because the cash by date has passed. How do I get a replacement?

Old (stale-dated) Checks. If you have the check, send it along with a letter requesting a replacement check to the New Jersey Division of Taxation at the address below. Do not write the word VOID anywhere on the check. Keep a copy of the check for your records.

NJ Division of Taxation
Taxpayer Accounting Branch
PO Box 266
Trenton NJ 08695-0266

If you do not want to use the mail, you can return the check to one of our Regional Information Centers.

Lost, Stolen, or Destroyed Checks. If you do not receive your check within 30 days of the date the check was issued, or if you received a check that was lost, stolen, or destroyed, you can request a replacement check. Call the Customer Service Center at 609-292-6400 and speak to a Division Representative. We will trace the check.

You can also request a check tracer for your New Jersey Income Tax refund check for the current year by calling our Automated Refund Inquiry System at 1-800-323-4400. Due to the volume of claims, allow up to 60 days for a replacement check to be issued.

Last Updated: Tuesday, 11/28/23