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Division of Taxation

NYP Notice Additional Information

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.

Can I resolve this letter over the phone?

No. We need to review documentation. You may upload (Box 445) or mail a copy of the original notice along with the following documents:

  • Your entire New York Nonresident Tax Return (Form IT-203) with all supporting documentation;
  • All W-2s and/or copies of cancelled checks paid to New York for your tax liability;
  • If you amended your New York Nonresident Tax Return, file Form DTF-505 with New York to get a copy of your amended return. Add us as a third party recipient in Part C.
  • All of your audit paperwork and schedules, if you were audited by New York.

Where should I mail my documents?

Respond to the address on your notice, or mail your items to:

  • New Jersey Division of Taxation
    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 if I do not respond?

If you do not provide the requested information, or pay any amount due, we will pursue collection action. It is important that you respond with the needed documents.

Last Updated: Tuesday, 11/09/21