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NJ Income Tax - Dependents Attending Colleges

New Jersey allows an additional $1,000 exemption for each dependent child or other dependent you claimed on your return if all the requirements below are satisfied.

Requirements
  • Student must be under 22 years of age for the entire tax year. (This means that the student’s 22nd birthday will not occur until 2014 or later.)
  • Student must attend full-time. “Full-time” is determined by the institution.
  • Student must spend at least some part of each of five calendar months of the tax year at school.
  • The educational institution must be an accredited college or postsecondary institution, maintain a regular faculty and curriculum, and have a body of students in attendance.
  • You must have paid one-half or more of the tuition and maintenance costs for the student. Financial aid received by the student is not calculated into your cost when totaling one-half of your dependent’s tuition and maintenance. However, the money earned by students in College Work Study Programs is income and is taken into account.

This exemption is in addition to the $1,500 exemption you may claim for each qualified dependent. The exemption may not be claimed for you, your spouse/civil union partner, or your domestic partner. It applies only to your dependents.

Remember, part-year residents must always prorate exemptions for the portion of the year they lived in New Jersey.

Last Updated: Monday, 01/06/14



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