You must file an amended New Jersey tax return if:
Supporting documents include:
How to Amend
Currently, we only provide a paper option for filing an amended return. Some third-party software companies or tax practitioners may offer an electronic filing option.
The following information is only for forms we provide:
Residents. File Form NJ-1040X for the appropriate year. Include an explanation of the changes in the space provided on page three of the return.
Nonresidents. We do not have a separate amended form for nonresidents. File Form NJ-1040NR for the appropriate year, and write the word "Amended" in bold letters in the upper right hand corner of the return.
When to File
You can amend your return at any time, but to claim a refund, the amended return must be filed within three years from the original due date of the return or two years from the time the tax was paid, whichever is later.
If the IRS changes the amount of your federal earned income credit, which changes your New Jersey Earned Income Tax Credit, you must file an amended New Jersey return within 90 days of the date of the notification.
When Not to Amend
When you file an amended return you are filing a new tax form. You cannot file an amended return until after your original return has been received and processed.
Do not amend your return if: