NJ Income Tax – Who Must File

Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Part-year residents are subject to tax and must file a return if their income for the entire year was more than the filing threshold amount for their filing status. Similar filing requirements apply for nonresidents.

You must file a return if:

If your income is equal to or below the filing threshold, file a return to get a refund if:

• You had New Jersey Income Tax withheld;
• You paid New Jersey estimated taxes;
• You are eligible for a New Jersey Earned Income Tax Credit or other credit.

Additional information is contained in the New Jersey Income Tax return instructions for Form NJ-1040 2.9 mb or Form NJ-1040NR 1.6 mb.