If 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.
|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||$20,000|
You are a nonresident for tax purposes if:
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.
For more information, see the nonresident tax return instructions