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NJ Income Tax – How and When to Amend

If you need to correct or change your New Jersey income tax return, you must file a paper amended return for the appropriate year, whether your original return was filed electronically or on paper. You can amend your return at any time, but to claim a refund, the amended return must be filed within three years from the original due date of the return or two years from the time the tax was paid, whichever is later. If the amended return is not filed within this time limit, the refund claim will not be allowed.

If you receive notification from the IRS of a change or correction on your Federal return that may affect your New Jersey taxable income, or if you receive a notice that your Federal earned income credit has been changed and that change alters your New Jersey earned income tax credit, you are required to file an amended New Jersey return within 90 days of the date of the notification.

An amended return must be filled out completely even if you are only amending one line. You cannot change your filing status after the filing deadline has passed unless you have changed your filing status for Federal purposes.

When you file an amended return, you must enclose the schedules, W-2 forms, etc. that document the changes or corrections. If your original return was filed electronically, you must enclose all supporting schedules or forms that you would have enclosed if you had filed the original return on paper including those that support items that are not being amended.

An amended return should not be filed until after your original return has been received and processed. To check on the status of your return, contact the Customer Service Center at 609-292-6400.

To amend your New Jersey resident income tax return, file Form NJ-1040X for the appropriate year. You must file a paper Form NJ-1040X whether your original return was filed electronically or on paper. Include an explanation of the changes in the space provided on page three of the return.

New Jersey does not have a special form for amending nonresident returns. If you wish to amend a nonresident return, you must file Form NJ-1040NR for the appropriate year. Write the word "Amended" in bold letters in the upper right hand corner of the return.

Last Updated: Tuesday, 02/07/17

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