NJ Income Tax – Part-Year Residents
If you became a resident of New Jersey or you moved out of the state during the tax year, you are considered a part-year New Jersey resident. Part-year residents may be required to file a New Jersey tax return.
Since New Jersey does not have a special form for part-year filers, you must use the regular resident return, Form NJ-1040
. The return provides a line for you to show the period of your residency in the state.
As a part-year resident, you report only the income you earned or received while you were a New Jersey resident. You must prorate all the credits, exclusions, exemptions, and deductions for which you qualify. That means you can take only that part of the full deduction, credit, exclusion, or exemption that represents the amount of time you were a resident of the state.
If you continued to receive income from New Jersey sources after you moved out of the state, or if you received income from New Jersey sources prior to moving to the state, then you also will have to file a New Jersey nonresident tax return, Form NJ-1040NR
In this case, you will file both a part-year resident return and a part-year nonresident return.
You must file a return and pay tax on the income you earned if:
|your filing status is:
||and your gross income from everywhere for the entire year was more than the filing threshold:
Married/CU partner, filing separate return
|Married/CU couple, filing joint return Head of household Qualifying window(er)/surviving CU partner
More information about the filing requirements for part-year residents is available in Tax Topic Bulletin GIT-6
, Part-Year Residents