What information did you use to adjust the Credit for Taxes Paid to Other Jurisdictions (COJ) claimed on my NJ-1040 return?
We adjusted your COJ to New York based on information from the New York Department of Taxation and Finance.
Can I resolve this letter over the phone?
No. We need to review documentation. You may upload (Box 445) or mail a copy of the original notice along with the following documents:
Where should I mail my documents?
Respond to the address on your notice, or mail your items to:
My W-2 indicates I paid more tax to New York than the COJ.
Your New York tax is determined by completing Form IT-203. Your W-2 shows the amount your employer withheld for New York. This amount is applied towards your New York tax liability. The amount of tax from your New York return is the amount that should be reported on line 9a of Schedule NJ-COJ. Your final credit is either the tax paid to the other jurisdiction (line 9a), or the credit calculated on Schedule NJ-COJ (line 8), whichever is less.
My New York income and tax amount changed. How do I reply?
Send us current documentation issued by the New York Department of Taxation and Finance that reflects the changed figures. (e.g., audit paperwork).
I received a full refund of my New York taxes. Do I still qualify for the credit?
No. You are not eligible for a credit if you are not required to pay tax to another jurisdiction.
What if I do not respond?If you do not provide the requested information, or pay any amount due, we will pursue collection action. It is important that you respond with the needed documents.