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NJ Income Tax - Personal Exemptions


If you were a full-year New Jersey resident or nonresident and you file a New Jersey income tax return, you may claim a $1,000 regular personal exemption. If someone else claims you as a dependent on their tax return, you may still take a personal exemption for yourself on your return. Married/civil union couples who file jointly may claim two regular personal exemptions. If you were a member of a domestic partnership that was registered in New Jersey on the last day of the tax year, you may claim a $1,000 personal exemption for your domestic partner only if he or she does not file a New Jersey income tax return. A copy of your New Jersey Certificate of Domestic Partnership must be enclosed the first time you claim the exemption, and you may be asked to provide additional information at a later date. Part-year residents (and part-year nonresidents) must always prorate exemptions for the portion of the year they lived in New Jersey (or outside New Jersey if a nonresident).

If you (or your spouse/civil union partner if filing a joint return) were 65 years of age or older on the last day of the tax year, you (and your spouse/civil union partner if qualified) may claim an additional $1,000 age exemption. You must enclose proof of age such as a copy of a birth certificate, driver's license, or church records with your return the first time you claim the exemption. If you (or your spouse/civil union partner if filing a joint return) were blind or disabled on the last day of the tax year, you (and your spouse/civil union partner if qualified) are eligible for another $1,000 exemption. You must enclose medical proof with your return the first time you claim the exemption. A letter from your doctor saying that you are permanently disabled and unable to work or that you are legally blind is acceptable. You may continue to claim the exemption in subsequent years as long as you remain blind or disabled.

The exemption for age 65 or older and the exemption for blindness or disability can only be claimed by you and/or your spouse/civil union partner. You may not claim these exemptions for your dependents or domestic partner.

More information is available on exemptions for dependents and dependents attending colleges or postsecondary institutions.

Last Updated: Wednesday, 08/20/14



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