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Division of Taxation

Notice NZI

This notice is sent when you claim a refund of New Jersey withholdings but do not report any New Jersey income on your New Jersey Nonresident Income Tax return (NJ-1040NR).

Pennsylvania residents.

In addition to W-2/ 1099s that verify your reported New Jersey withholdings, you must include a signed statement confirming you are a Pennsylvania resident.

Military members.

As a New Jersey resident, you must pay tax on all your income, regardless of where it was earned. You must file a resident return (NJ-1040) even if assigned to duty in another state or country.

If you believe you qualify as a nonresident, in addition to W-2/1099s that verify your reported New Jersey withholdings, you must submit copies of all of the following:

  • Your final paystub to verify you did not receive a housing allowance;

If you accept any type of housing allowance or housing subsidy you do not qualify as a nonresident for tax purposes.

  • Your most recent resident tax return for the state in which you live (if you live in a state with an income tax filing requirement);
  • Your lease agreement or mortgage statement if you live in a state without an income tax filing requirement; and
  • Your driver’s license or voter registration card.

If you made an error and do not meet the qualifications of a nonresident, you must do the following to correct your return:

  • You must file a New Jersey Resident Income Tax Return (NJ-1040); and
  • You must amend your previously filed nonresident return (NJ-1040NR) by submitting a new NJ-1040NR with “amended” written across the top, and filling in all lines with “0”.

All Other Nonresidents.

If your W-2 reports New Jersey wages and you believe this is incorrect because you did not earn the wages in New Jersey, you must submit either:

  • A corrected W-2 (W-2C); or
  • A letter from your employer, on company letterhead, stating that you:
    1. Did not live or work in New Jersey for any part of the taxable year;
    2. Had New Jersey Income Tax erroneously withheld; and
    3. Are claiming a full refund of those withholdings.

Notice FAQs


Last Updated: Thursday, 02/18/21