Line 39, Column B is incorrectly blacked out on page 2 of Form NJ-1040NR. Pension, annuity and IRA withdrawal income from New Jersey sources, Line 40, Column B, should be blacked out. If you had Gambling Winnings from New Jersey Sources during tax year 1999, enter the appropriate amount on Line 40, Column B and write GW (Gambling Winnings) in the margin next to this amount.

If you do not have Gambling Winnings from New Jersey Sources - no amount should be entered on Line 40, Column B. Pension, annuity and IRA withdrawal income from New Jersey sources is not taxable to nonresidents.