If you are a New Jersey resident, wages you receive from all employers are subject to New Jersey Income Tax. Wages include salaries, tips, fees, commissions, bonuses, and any other payments you receive for services you perform as an employee. You must report all payments, whether in cash, benefits, or property.
The wages you report for federal tax purposes may be different than the wages you report for New Jersey purposes. For example:
Because of these and other differences, you must take the amount of wages from the “State wages” box on your W-2s (Box 16). Also check your W-2 to confirm that "New Jersey" or "NJ" appears in the "State" box. The "State Wages" figure on your W-2(s) from employment outside New Jersey may need to be adjusted to reflect New Jersey tax law.
For more information, see the New Jersey Income Tax return instructions.