New for 2018 New Jersey Resident Income Tax Return (Form NJ-1040)
The credit is equal to 100% of the federal veteran disability compensation, or $675, whichever is less.
You are eligible for this credit if you provided care for a relative who is a qualifying armed services member and your gross income was $100,000 or less (married, filing joint; head of household; qualifying widow(er)) or $50,000 or less (single; married, filing separate).
A relative is a:
|The above relationships by marriage (e.g., stepchild, mother-in-law, etc.)|
Complete Schedule NJ-WWC to calculate the credit, and enter the amount on Line 60. If two or more people care for the same person, the credit is apportioned based on the share of total care expenses for the year.
If you are not required to file a New Jersey Income Tax return, you can claim this credit by completing the State of New Jersey, Property Tax Credit Application, Wounded Warrior Caregivers Credit Application (Form NJ-1040-HW) .