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NJ Income Tax – Part-Year Residents

If you became a New Jersey resident of New Jersey or you moved out of the State during the taxable year, you are considered a part-year New Jersey resident. Part-year residents may be required to file a New Jersey income tax return.

Since New Jersey does not have a special form for part-year for filers, you must use the regular resident return, Form NJ-1040. The return provides a line for you to show the period of your residency in the State.

As a part-year resident, you should report only the income you earned or received while you were a New Jersey resident. All of the credits, exclusions, exemptions, and deductions that you qualify for as a resident must be prorated. That means you may take only that part of the full deduction, credit, exclusion, or exemption which represents the amount of time or percentage of the taxable year that you were a resident of the State.

If you continued to receive income from New Jersey sources after you moved out of the State, or if you received income from New Jersey sources prior to moving to the State, then you will also have to file a New Jersey nonresident tax return, Form NJ-1040NR. In this case you will file both a part-year resident return and a part-year nonresident return.

You must file a return and pay tax on the income you earned while you were a resident of the State if your filing status is single or married/CU partner, filing a separate return and your income for the entire year was more than $10,000. You must also file a return if your income for the entire year was more than $20,000 and your filing status is married/CU couple filing joint return, head of household, or qualifying widow(er)/surviving CU partner.

More information about the filing requirements for part-year residents is available in Tax Topic Bulletin GIT-6, Part-Year Residents.

Last Updated: Tuesday, 02/07/17

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