Back
to top

Division of Taxation

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:

your filing status is: and your gross income from everywhere for the entire year was more than the filing threshold:
Single
Married/CU partner, filing separate return
$10.000
Married/CU couple, filing joint return head of household Qualifying window(er)/surviving CU partner $20,000
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 or Form NJ-1040NR


Last Updated: Monday, 12/30/19