Fed/State Electronic Filing Program - NJ 1040
New Jersey's e-file Program for individual income tax returns is open to all tax practitioners. Registration with the Internal Revenue Service is required.
Changes to the e-file Program for the 2013 tax period are:
- NJ EITC credit will equal 20 percent of the Federal EIC Amount the maximum for NJ is $1,208.80
- $46,227 ($51,567 married filing jointly) with three or more qualifying children
- $43,038 ($48,378 married filing jointly) with two qualifying children
- $37,870 ($43,210 married filing jointly) with one qualifying child
- $14,340 ($19,680 married filing jointly) with no qualifying children
- New Forms
- Schedule NJ-BUS-1 (NJ-1040 Non-Resident) New Jersey Gross Income Tax/Business Income Summary Schedule
- Schedule NJ-BUS-2 (NJ-1040) New Jersey Gross Income Tax/Business Income Summary Schedule
Additional changes for the tax period include:
- UI/WF/SWF - $131.33
- DI - $111.24
- FLI - $30.90
- ERO/Practitioners are required to have a valid EFIN/PTIN issued by the IRS. They no longer are required to register with New Jersey Details of these changes are described in the Practitioner's Handbook.