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Information about the Federal Economic Impact Payment – Stimulus Check
Economic Impact Payments (stimulus payments) are issued by the federal government to help ease the economic burden created by COVID-19. These stimulus payments are not subject to Income Tax in New Jersey and should not be reported on your New Jersey Income Tax return.
New Jersey cannot provide any information about the amount, eligibility, or when you may receive a payment. Please visit the IRS website for more information on stimulus payments.
2nd Quarter Estimated Payments Still Due on June 15, 2020
2nd Quarter Estimated Payments Still Due on June 15, 2020
Estimated tax payments for the 2nd quarter are still due on June 15 for both Income Tax and Corporation Business Tax taxpayers. Any 2nd quarter payments made after June 15 will be considered late and may be subject to interest charges. Only estimated payments originally due on April 15 have been extended to July 15, 2020.
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:
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
More information about the filing requirements for part-year residents is available in Tax Topic Bulletin GIT-6, Part-Year Residents
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