New Jersey State Help
The following information has been provided to assist in the preparation of New Jersey state tax returns.
Forms NJ-8453 and NJ-8879 have been reinstated and will print with electronically filed returns.
Part-year resident. You are a part-year resident if you were a New Jersey resident for only part of the tax year. File form NJ-1040 if you were a resident of NJ at the end of the tax year. File Form NJ-1040NR if you were not a resident of NJ at the end of the tax year.
Nonresident. File Form NJ-1040NR as a nonresident if NJ was not your domicile and you spent 183 days or less, OR NJ was not your domicile, you spent more than 183 days in NJ, but you did not maintain a permanent home in NJ.
The following worksheets are available on Form NJ-1040/1040NR:
- Property Tax Deduction/Credit
- Other Retirement Income Exclusion
- Other Income
- Net Gambling Winnings
- Net Profits from Business
- Wages, Salaries, and Tips
- Pension and Annuity Income
- Medical Expenses Deduction
New Jersey estimated tax will be computed based on a protective estimate. The estimated tax can be adjusted as necessary by making entries directly on the estimate worksheet.
To calculate an underpayment of estimated tax, Form NJ-2210 must be added. Crosslink doesn't automatically calculate the penalty.
Wages and salaries reported on NJ-1040, line 14 must be from all sources from both within and without the state. If there are wages attributable to another state, a credit must be taken by filing NJ Schedule A, Credit for Taxes Paid to Another State. Form NJ-1040, line 14 is calculated from Box 1 of Federal Form W-2. If there are differences between federal and NJ wages (NJ retirement plans for example), the worksheet supporting line 14 may need to be used.
If you were a New Jersey resident for the entire year and your Gross Income on NJ-1040, Line 28 is $20,000 or less ($10,000 if filing status is single or married filing separate returns), you have no tax liability to New Jersey and no return must be filed (except to claim a refund).