Official Site of The State of New Jersey

The Middle Class Tax Rebate (MCTR) was a one-year program based on the 2020 New Jersey resident Income Tax return. MCTR checks will continue to be mailed to eligible residents filing a 2020 Income Tax return (NJ-1040) claiming at least one dependent child with a tax balance of $1 or more.

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How Do I Apply for the Middle Class Tax Rebate?

There is no need to apply for this rebate. A rebate will be calculated automatically for eligible taxpayers after you file your 2020 NJ-1040 return.

How much will I receive if I am eligible?

The rebate amount is equal to the tax paid after credits (line 50), up to a maximum amount of $500. That means if the amount on line 50 is less than $500, you will receive a check for the amount shown on line 50. If the amount on line 50 is $500 or more, you will receive a check for $500. Tax rebates will be issued as a paper check, separate from your Income Tax refund.

Am I eligible?

To qualify you must:

• Be a New Jersey resident for all or part of 2020;
• Submit a 2020 NJ-1040;
• Have at least one qualifying child claimed as a dependent on your NJ-1040;
• Have a Balance of Tax of $1 or more (line 50 of the NJ-1040);
• Have New Jersey Gross Income (line 29 of the NJ-1040) of $150,000 or less for individuals with a filing status of Married Filing Joint, Head of Household, or Surviving Spouse ($75,000 or less for individuals with a filing status of Married Filing Separate or Single).

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Applicable Laws and Rules

N.J.S.A.54A:9-30, P.L. 2020, c.94, s.3