Division of TaxationIf you are a nonresident and your income for the entire year was more than the filing threshold amount for your filing status, you must file a New Jersey nonresident tax return.
For more information, see the nonresident tax return instructions .
| Your filing status is: | Your gross income from everywhere for the entire year was more than the filing threshold: |
|---|---|
Single Married/CU partner, filing separate return |
$10,000 |
| Married/CU couple, filing joint return Head of household Qualifying widow(er)/surviving CU partner | $20,000 |
Also, you are a nonresident if:
In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of New Jersey for part of the tax year, earned income here, and also received income from a New Jersey source while a nonresident of New Jersey, you must file both part-year resident and part-year nonresident returns if your income for the entire year was more than the filing threshold amount for your filing status.
If you were a Pennsylvania resident and New Jersey Income Tax was withheld from your wages, you must file a New Jersey nonresident return to get a refund.
Special rules apply to members of the Armed Forces and their spouses/civil union partners. See Military Personnel for information.
There may be New Jersey Gross Income Tax obligations if you are a nonresident athlete, entertainer, worker, media consultant, or individual who performs services or participates in an event occurring in New Jersey. For more information, see Nonresident Athletes, Entertainers, and Performers.
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