The Middle Class Tax Rebate (MCTR) was a one-year program based on the 2020 New Jersey resident Income Tax return. MCTR checks will continue to be mailed to eligible residents filing a 2020 Income Tax return (NJ-1040) claiming at least one dependent child with a tax balance of $1 or more.
How Do I Apply for the Middle Class Tax Rebate?
There is no need to apply for this rebate. A rebate will be calculated automatically for eligible taxpayers after you file your 2020 NJ-1040 return.
How much will I receive if I am eligible?
The rebate amount is equal to the tax paid after credits (line 50), up to a maximum amount of $500. That means if the amount on line 50 is less than $500, you will receive a check for the amount shown on line 50. If the amount on line 50 is $500 or more, you will receive a check for $500. Tax rebates will be issued as a paper check, separate from your Income Tax refund.
Am I eligible?
To qualify you must:
Applicable Laws and Rules
N.J.S.A.54A:9-30, P.L. 2020, c.94, s.3