NJ Income Tax-Nontaxable Income
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Some of the items which are not subject to New Jersey income tax and should not be considered when determining whether you must file a New Jersey return are:

More information concerning exempt obligations is available in Tax Topic Bulletin GIT-5, Exempt Obligations.

For more information on nontaxable income, refer to the section on Income in the New Jersey income tax return instruction booklet, Form NJ-1040.

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