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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

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

NJ Income Tax – Nonresidents

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:
Single
Married/CU partner, filing separate return
$10.000
Married/CU couple, filing joint return Head of household Qualifying window(er)/surviving CU partner $20,000
You are a nonresident for tax purposes if:

  • You did not maintain a "permanent" home in New Jersey; and
  • You did maintain a "permanent" home outside of New Jersey; and
  • You did not spend more than 30 days in New Jersey.

Also, you are a nonresident if:

  • New Jersey was not your domicile, and you spent 183 days or less here; or
  • New Jersey was not your domicile, and you spent more than 183 days here, but you did not maintain a "permanent" home here.

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


Last Updated: Monday, 12/30/19