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NJ Income Tax - Forms W-4 and NJ-W4

Generally, an employee in New Jersey uses the Federal Form W-4 to determine the number of exemptions declared. However, an employee may complete a New Jersey Form NJ-W4 to declare different withholding information for State purposes.

When an employee has more than one job, or spouses/civil union partners are both wage earners, the combined incomes may be taxed at a higher rate. In cases like these, an employee may file Form NJ-W4 and use the wage chart to determine the rate to use when calculating State withholding amounts. Your employee may also request that an additional amount be deducted from each pay. As an employer, you are required to furnish Form NJ-W4 to your employees and withhold New Jersey income tax at the rate selected, including any additional amount requested. But employees are not required to complete Form NJ-W4.

An employee who uses Form NJ-W4 usually does not need to complete one every year. A new Form NJ-W4 is required when an employee wants to revise the withholding information. In addition, any employee who claims to be exempt from New Jersey withholding due to income below the minimum threshold, must submit a new form every year.

You should retain all Federal W-4s and NJ-W4s with your payroll records and make them available to the Division of Taxation on request.

Last Updated: Monday, 03/11/19

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