The printed version of Form NJ-2450, Employee’s Claim for Credit for Excess UI/WF/SWF, Disability Insurance, and/or Family Leave Insurance Contributions for Calendar Year 2012, that appears in the 2012 New Jersey resident return instruction booklet contains incorrect line number references. The instructions at Lines 4, 5, and 6 of Form NJ-2450 for where to enter excess UI/WF/SWF, disability insurance, and family leave insurance contribution amounts on the Form NJ 1040 resident return list the wrong line numbers.
The instructions for Lines 4, 5, and 6 of Form NJ-2450 should read as follows:
- Deduct Line 3 Col. A from Line 2 Col. A. Enter on Page 3, Line 52 of the NJ-1040.
- Deduct Line 3 Col. B from Line 2 Col. B. Enter on Page 3, Line 53 of the NJ-1040.
- Deduct Line 3 Col. C from Line 2 Col. C. Enter on Page 3, Line 54 of the NJ-1040.
Nonresident taxpayers who complete Form NJ-2450 must enter the amount of excess contributions on the nonresident return as follows: UI/WF/SWF on Line 48, Form NJ 1040NR, disability insurance on Line 49, Form NJ-1040NR, and family leave insurance on Line 50, Form NJ-1040NR.
Print a corrected version of the 2012 Form NJ-2450