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Division of Taxation

NJ Income Tax – Nonresidents

If you are a nonresident and your income for the entire year was more than the filing threshold amount for your filing status, you must file a New Jersey nonresident tax return.

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
You are a nonresident for tax purposes if:

  • You did not maintain a "permanent" home in New Jersey; and
  • You did maintain a "permanent" home outside of New Jersey; and
  • You did not spend more than 30 days in New Jersey.

Also, you are a nonresident if:

  • New Jersey was not your domicile, and you spent 183 days or less here; or
  • New Jersey was not your domicile, and you spent more than 183 days here, but you did not maintain a "permanent" home here.

In some cases, a nonresident may be required to file both part-year resident and nonresident returns. If you were a resident of New Jersey for part of the tax year, earned income here, and also received income from a New Jersey source while a nonresident of New Jersey, you must file both part-year resident and part-year nonresident returns if your income for the entire year was more than the filing threshold amount for your filing status.

If you were a Pennsylvania resident and New Jersey Income Tax was withheld from your wages, you must file a New Jersey nonresident return to get a refund.

Special rules apply to members of the Armed Forces and their spouses/civil union partners. See Military Personnel for information.

For more information, see the nonresident tax return instructions


Last Updated: Thursday, 12/31/20