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NJ Income Tax - Other Credits (UI/DI)

You may take credit on your New Jersey income tax return for excess unemployment insurance/workforce development partnership fund/supplemental workforce fund contribution or disability insurance contributions, and/or family leave insurance contributions if you contributed more than the maximum required because these amounts were being withheld by two or more employers.

To claim the credit, you must complete Form NJ-2450 and enclose it with your New Jersey income tax return. Your W-2s must show the employer's New Jersey Taxpayer Identification Number or approved private plan number; and the amounts of unemployment insurance/workforce development partnership fund/supplemental workforce fund, disability insurance contributions, and family leave insurance contributions withheld must be reported separately on all W-2 statements. If you submit a W-2 which does not contain all the necessary information, your claim will be denied.

If a joint New Jersey income tax return is filed, and both spouses/civil union partners have excess contributions withheld by two or more employers, each applicant must complete and file an NJ-2450 claim form.

If any single employer incorrectly withholds more than the maximum amount for either unemployment insurance/workforce development partnership fund/supplemental workforce fund, disability insurance, and family leave insurance contributions, you must contact that employer directly to obtain a refund of the excess contributions withheld by that employer. You may not claim a credit on your New Jersey income tax return when an individual employer withholds more than the employee maximum.

If your claim for credit for excess contributions is rejected by the Division of Taxation for any reason, it cannot be reinstated with us. Instead, you must refile your claim with the Department of Labor and Workforce Development using their Form UC-9A, "Employee's Claim for Refund of Excess Contributions."

The maximum employee unemployment insurance/workforce development partnership fund/supplemental workforce fund contribution amount and the maximum employee disability insurance contribution amount appear on Form NJ-2450. There is a separate version of Form NJ-2450 for each year. Use the NJ-2450 for the same tax year as the income tax return you are preparing.

For 2013 the maximum employee unemployment insurance/workforce development partnership fund/supplemental workforce fund amount is $131.33, and the maximum employee disability insurance contribution is $111.24, and the maximum employee family leave insurance contribution is $30.90.

Additional information is available on the Department of Labor and Workforce Development Web site. Order other tax forms.


Last Updated: Monday, 01/06/14



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