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NJ Income Tax – Who Must File

You may be required to file a New Jersey income tax return if you were a full-year resident, a part-year resident, or a nonresident with income from New Jersey sources during the year. A full-year resident reports all income subject to New Jersey income tax. The income may be received from any source whether inside or outside the State. Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Part-year residents are subject to tax on income derived from all sources during their period of residency in New Jersey and must file a return if their income for the entire year exceeds the filing threshold amount for their filing status. Similar filing requirements apply for nonresidents.

You must file a return if-

your filing status is:
and your gross income from everywhere for the entire year was more than the filing threshold:

Married/CU partner, filing separate return


Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/surviving CU partner


You must file a return to receive your refund or credit even if your income is equal to or below the filing threshold if:

  • You had New Jersey income tax withheld and are due a refund.
  • You paid New Jersey estimated taxes and are due a refund.
  • You are eligible for a New Jersey earned income tax credit or other credit and are due a refund.

Additional information is contained in the New Jersey Income Tax Return instruction booklets Form NJ-1040 or Form NJ-1040NR.

Last Updated: Tuesday, 02/07/17

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