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 widow(er)/surviving CU partner | $20,000 |
Additional information is contained in the New Jersey Income Tax return instructions.