Most taxpayers will be able to use NJ WebFile if they were residents of New Jersey for the entire year. New Jersey residents who claim a credit for taxes paid to another jurisdiction on income received from sources outside the State may also be able to use NJ WebFile. The Division of Taxation does not require these taxpayers to submit a copy of their out-of-State income tax return when they file their New Jersey return. However, the following taxpayers cannot use NJ WebFile:
Part-year taxpayers.
Fiscal year filers.
Taxpayers who have filed a Federal Application for Automatic Extension and have not filed Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return).
Taxpayers who have more than 25 W-2 forms for wage income. For taxpayers who are married/civil union couple, filing a joint return, the total for both spouses/civil union partners combined is 25.
Taxpayers who have more than three (3) 1099-R forms for pension and annuity income (other than IRA withdrawals) and/or more than three (3) withdrawals from different IRA accounts. For taxpayers who are married/civil union couple, filing a joint return, each spouse is limited to three (3) 1099-R forms for pension and annuity income and three (3) 1099-R forms for IRA withdrawals.
Taxpayers who have more than six (6) W-2G forms or 1099 forms for gambling winnings where New Jersey State income tax has been withheld. For taxpayers who are married/civil union couple, filing a joint return, the total for both spouses/civil union partners combined is six (6). W-2G forms are in addition to W-2 forms issued for wage income.
Taxpayers who had more than twelve (12) transactions resulting in net gains (or losses) from disposition of property. For taxpayers who are married/civil union couple, filing a joint return, the total for both spouses/civil union partners combined is twelve (12).
Taxpayers who had more than six (6) transactions resulting in net gains (or losses) from rents, royalties, patents, and copyrights. For taxpayers who are married/civil union couple, filing a joint return, the total for both spouses/civil union partners combined is six (6).
Taxpayers who had more than six (6) sources of "Other Income" on which New Jersey income tax was withheld. Other income includes, but is not limited to, amounts received as prizes and awards, income in respect of a decedent, income from estates and trusts, scholarships and fellowships, residential rental value or allowance paid by your employer, and any taxable income for which a place has not been provided elsewhere on the return. For taxpayers who are married/civil union couple, filing a joint return, the total for both spouses/civil union partners combined is six (6).
Taxpayers who have income, loss, deductions, credits, or exclusions which require submission of one or more attachments or who wish to reduce their gross wages by such items as reimbursed employee business expenses or moving expenses. Examples: Form NJ-2210, Form NJ-2440.
Taxpayers with net profits (or loss) from business, distributive share of partnership income (or loss), and/or pro rata share of S corporation income.
Taxpayers who have more than nine (9) dependents.
Taxpayers who made estimated tax payments for 2007 under a different name or social security number.
Returns being filed for a deceased taxpayer, including a married joint return where one spouse died during 2007.