If you are a nonresident and your income for the entire year was more than the filing threshold amount for your filing status, you must file a New Jersey nonresident tax return.
You are a nonresident for tax purposes if:
Also, you are a nonresident if:
In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of New Jersey for part of the tax year and moved out of the state but continued to receive income from a New Jersey source, or if you moved into the state during the tax year but received income from a New Jersey source prior to moving to New Jersey, you must file both part-year resident and part-year nonresident returns if your income for the entire year was more than the filing threshold amount for your filing status.
If you were a Pennsylvania resident and New Jersey Income Tax was withheld from your wages, you must file a New Jersey nonresident return to get a refund.
Special rules apply to members of the Armed Forces and their spouses/civil union partners. See Military Personnel for information.
For more information, see the nonresident tax return instructions 1.61 mb.