New Jersey

Your residency status and income determine whether you are required to file a New Jersey Income Tax return: Single/married filing separately must file if income is $10,000 or more, married filing jointly, head of household, or widow(er) must file if income is $20,000 or more. You are not required to file New Jersey income tax if you did receive income during your time of residency in the state or if you did not receive income from New Jersey during the year.


New Jersey residency is determined by one’s domicile (permanent home) during the year. If you maintain domicile in the state of New Jersey for the year and did not move during the year, you are considered a New Jersey resident. If New Jersey is not your domicile but you own a home in the state for over 183 days, you may be considered a resident of New Jersey.


If you move into or out of the state during part of the year and meet either residency or nonresident requirements you are considered a part-year resident or part-year nonresident. If you receive income from the state of New Jersey during both your time as a resident and time as a nonresident, you must file both the NJ-1040 and NJ-1040NR.


A nonresident is any induvial who’s domicile is not in the state of New Jersey. Nonresidents must file New Jersey income tax if they receive or have received income coming from the state during the tax year. This could a person who works in the state but lives in a neighboring state.

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