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Novel Coronavirus

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Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

New Jersey Income Tax – Exemptions

Personal Exemptions

Regular Exemption

You can claim a $1,000 regular exemption, even if someone else claims you as a dependent on their tax return. If you are married (or in a civil union) and are filing jointly, your spouse can also claim a $1,000 regular exemption. If you were a member of a domestic partnership that was registered in New Jersey on the last day of the tax year, you can claim a $1,000 personal exemption for your domestic partner only if they do not file a New Jersey Income Tax return. If you file a paper return, you must enclose a copy of your New Jersey Certificate of Domestic Partnership the first time you claim the exemption. You may be asked to provide documentation at a later time if you file using an electronic method.

Age 65 or Older Exemption

You can claim an additional $1,000 exemption if you were 65 or older on the last day of the tax year. If you are married (or in a civil union) and are filing jointly and your spouse was 65 or older on the last day of the tax year, they can claim an additional $1,000 exemption. If you file a paper return, you must enclose proof of age such as a copy of a birth certificate, driver's license, or church records the first time you claim the exemption. You may be asked to provide documentation at a later time if you file using an electronic method. You cannot claim this exemption for a domestic partner or for your

Blind or Disabled Exemption

You can claim an additional $1,000 exemption if you were blind or disabled on the last day of the tax year. If you are married (or in a civil union) and are filing jointly and your spouse was blind or disabled on the last day of the tax year, they can claim an additional $1,000 exemption. If you file a paper return, you must enclose medical proof the first time you claim the exemption. You may be asked to provide documentation at a later time if you file using an electronic method. A letter from your doctor saying that you are permanently disabled and unable to work or that you are legally blind is acceptable. You can continue to claim the exemption in subsequent years as long as you remain blind or disabled. You cannot claim this exemption for a domestic partner or for your dependents.

Veteran Exemption

You can claim an additional $6,000 exemption if you are a military veteran who was honorably discharged or released under honorable circumstances from active duty in the Armed Forces of the United States on or any time before the last day of the tax year. If you are married (or in a civil union) and are filing jointly and your spouse was honorably discharged or released under honorable circumstances, they also can claim an additional $6,000 exemption. You must certify that you were honorably discharged or released under honorable circumstances from active duty the first time you claim the exemption(s).

Dependent Exemptions

Dependent Child

You can claim a $1,500 exemption for each dependent child who qualifies as your dependent for federal tax purposes. If you are unsure if someone qualifies as your dependent, contact the Internal Revenue Service. You must provide the full name, Social Security number, individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN), and year of birth for each dependent child you claim

Other Dependent

You can claim a $1,500 exemption for each other dependent who qualifies as your dependent for federal tax purposes. If you are unsure if someone qualifies as your dependent, contact the Internal Revenue Service. You must provide the full name, Social Security number, individual taxpayer identification number (ITIN), or adoption taxpayer identification number (ATIN), and year of birth for each dependent you claim.

Dependent Attending College

You can claim an additional $1,000 exemption for each dependent student if all the requirements below are met. You cannot claim this exemption for yourself, your spouse/CU partner, or your domestic partner.

  • Student must be claimed as a dependent on the tax return;
  • Student must be under age 22 on the last day of the tax year (born 1998 or later);
  • Student must attend full-time. "Full-time" is determined by the school;
  • Student must spend at least some part of each of five calendar months of the tax year at school;
  • The educational institution must be an accredited college or postsecondary school, maintain a regular faculty and curriculum, and have a body of students in attendance;
  • You must have paid one-half or more of the tuition and maintenance costs for the student. Financial aid received by the student is not calculated into your cost when totaling one-half of your dependent’s tuition and maintenance. However, the money earned by students in college work study programs is income and is taken into account.

Last Updated: Monday, 12/30/19