The NJ-1040 is the 2024 New Jersey Resident Income Tax Return, published by the New Jersey Division of Taxation. Residents use it to report income, claim exemptions and deductions, figure New Jersey tax, and settle a balance due or an overpayment. Part-year residents and fiscal-year filers also use this form. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Division of Taxation at nj.gov.
Last updated
What is NJ-1040?
Form NJ-1040, New Jersey Resident Income Tax Return, is the New Jersey Division of Taxation's four-page return for tax year 2024, on which a resident reports income, claims exemptions and deductions, computes New Jersey tax and finds the refund or balance due.
The return runs in a fixed order. Page 1 holds your identification, address, filing status, exemptions (lines 6 to 13) and dependent information (line 14). Page 2 covers income (lines 15 to 27), exclusions, exemptions and deductions (lines 28 to 38), taxable income (line 39) and the property tax deduction (lines 40a to 42). Page 3 computes tax and credits (lines 43 to 50), use tax, health-coverage items and total tax due (lines 51 to 54), then withholdings, credits and payments (lines 55 to 66). Page 4 shows the balance due or overpayment (lines 67 to 80), voluntary contributions (lines 70 to 77), the Gubernatorial Elections Fund designation and the signature block.
The form works with other documents: Schedule NJ-BUS-1 for business, partnership, S corporation and rental income, Schedule NJ-DOP for property dispositions, Schedule NJ-COJ for credit for taxes paid to other jurisdictions, Schedule NJ-HCC for health coverage, and the NJ-1040-V payment voucher when you pay.
Who needs to file NJ-1040?
New Jersey residents file the NJ-1040 for 2024. The form offers five filing statuses, and you fill in only one:
- Single.
- Married/CU Couple, filing joint return.
- Married/CU Partner, filing separate return (enter your spouse's or CU partner's SSN).
- Head of Household.
- Qualifying Widow(er)/Surviving CU Partner (enter the year of your spouse's or CU partner's death, 2022 or 2023).
Part-year residents use the same form and give the months and days they were New Jersey residents during 2024. Fiscal-year filers enter the month their year ends. Joint filers enter both SSNs, and a spouse's or CU partner's signature is required on a joint return.
A paid preparer may complete the return and sign the preparer block; you can authorize the Division of Taxation to discuss the return with that preparer. The form prints no income threshold or exclusion list, so check the NJ-1040 instructions published by the Division of Taxation to confirm that you must file or that this is the right form for you.
When to file NJ-1040
This form is the return for tax year 2024, the calendar year ending December 31, 2024. The form prints no due date of its own; check the NJ-1040 instructions or the Division of Taxation's website for the filing deadline. Page 1 has a box to fill in if a federal extension was filed. Fiscal-year filers enter the month of their year end followed by 2025 in the space provided, and part-year residents enter the dates of their New Jersey residence in MM/DD/24 format. If you owe tax, enclose payment with the NJ-1040-V voucher when you file; the form does not describe other payment timing.
Documents you need
- Forms W-2: enclose them to support line 15 (state wages from Box 16) and line 55 (New Jersey income tax withheld); enclose Forms 1099 with line 55 as well.
- Federal Schedule B: enclose it with line 16a when the form's condition for taxable interest is met; a schedule is also enclosed for tax-exempt interest on line 16b.
- Schedule NJ-BUS-1 and federal Schedule C: needed for net profits from business on line 18; Schedule NJ-BUS-1 also supports lines 21 to 23.
- Schedule NJ-DOP: needed for net gains or income from disposition of property on line 19.
- Schedule NJK-1 or federal Schedule K-1: enclose for partnership income on line 21; Schedule NJ-K-1 or federal Schedule K-1 for S corporation income on line 22.
- Documents supporting other income: enclose them with line 26 (Other).
- Schedule NJ-COJ: enclose it if you claim a credit for income taxes paid to other jurisdictions on line 44.
- Schedule NJ-HCC: the form prints REQUIRED beside it near line 54; fill in the oval when it is enclosed.
- NJ-EZ Enroll form: enclose it if you fill in the oval on line 53a because someone in your tax household lacks health insurance.
- Form NJ-2450: enclose it if you claim excess unemployment, workforce, disability or family leave insurance withheld on lines 59 to 61.
- NJ-1040-V payment voucher: enclose it with your check or money order when you owe tax.
- Form NJ-2210: enclose it and fill in the oval at line 52 if it applies to interest on underpayment of estimated tax.
- Death certificate: enclose it and fill in the matching oval if the return is filed for a deceased taxpayer.
How to fill out NJ-1040
Enter names, SSNs and address
Enter your SSN, last and first name and initial, the spouse's or CU partner's SSN if filing jointly, your home address and the county/municipality code from the table in the instructions. Fill in the boxes for a federal extension, a foreign address or a changed address if they apply, and use a preprinted label only if its information is correct.
Give residency and fiscal-year dates
Part-year residents enter the months and days they lived in New Jersey during 2024, From and To, as MM/DD/24. Fiscal-year filers enter the month of their year end.
Fill in one filing status
Fill in only one of statuses 1 to 5. For status 3, enter your spouse's or CU partner's SSN; for status 5, enter the year of death, 2022 or 2023.
Claim your exemptions
On lines 6 to 12, fill in the ovals that apply and enter the number in each box (regular, senior 65+, blind/disabled, veteran, qualified dependent children, other dependents, dependents attending colleges). Add lines 6 through 12 and enter the total on line 13.
List your dependents
On line 14, give each dependent's last name, first name, middle initial, Social Security number and birth year. Use the Health Insurance column as the form directs.
Report your income
Enter income on lines 15 to 26 (wages, interest, dividends, business profits, property gains, pensions, partnership and S corporation income, rents, gambling, alimony, other). Add the lines named on line 27 for Total Income.
Subtract exclusions to get gross income
Enter the pension/retirement exclusion on line 28a and other retirement income exclusion on line 28b, add them on line 28c, and subtract line 28c from line 27 for New Jersey Gross Income on line 29.
Enter deductions and taxable income
Carry the line 13 amount to line 30, then complete lines 31 to 37c as they apply. Add lines 30 through 37c on line 38 and subtract line 38 from line 29 for Taxable Income on line 39.
Complete the property tax lines
Enter total property taxes paid (18% of rent) on line 40a and fill in one oval on line 40b: Homeowner, Tenant or Both. Enter the Worksheet H amount on line 41 and subtract it from line 39 for line 42.
Figure tax, credits and other amounts
Enter tax from the Tax Table on line 43, the line 44 credit with its code, and credits on lines 46 to 48. Then complete line 50, use tax on line 51, underpayment interest on line 52, the health-coverage items on lines 53a to 53c, and total tax due on line 54.
Enter withholdings, credits and payments
Report withholding, the property tax credit, estimated payments, the earned income and other credits on lines 55 to 65. Add lines 55 through 65 on line 66.
Settle the balance or overpayment
If line 66 is less than line 54, enter the amount owed on line 67; otherwise enter the overpayment on line 68 and the part to credit to 2025 on line 69. Enter any contributions on lines 70 to 77, total adjustments on line 78, and the balance due on line 79 or the refund on line 80.
Review, sign and download the PDF
Answer the Gubernatorial Elections Fund question, then sign and date; a joint return needs both signatures. Check every line, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit NJ-1040
You mail the completed NJ-1040 to the State of New Jersey, Division of Taxation; the address depends on whether you owe tax. You can also pay online.
- Tax due: enclose your payment with the NJ-1040-V payment voucher and mail the return to State of New Jersey, Division of Taxation, Revenue Processing Center – Payments, PO Box 111, Trenton, NJ 08645-0111. Include your Social Security number and make the check or money order payable to State of New Jersey – TGI.
- Refund or no tax due: mail the return to State of New Jersey, Division of Taxation, Revenue Processing Center – Refunds, PO Box 555, Trenton, NJ 08647-0555.
- Online payment: the form says you can also make a payment on the Division's website, nj.gov/taxation. Fill in the oval near line 79 if you are paying by e-check or credit card.
Enclose the Forms W-2 and 1099, the schedules and the other documents that your lines call for. Keep a copy of the return and all supporting documents for your records. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out your Social Security number, which the form marks as required, or the spouse's or CU partner's SSN on a joint return.
- Affixing a preprinted label when the information on it is not correct; the form says to use the label only if the information is correct.
- Filling in more than one filing status oval; the form says to fill in only one.
- Skipping the total on line 13 or its calculation; the form says you must enter a total and complete the calculation.
- Not enclosing Schedule NJ-HCC, which the form marks REQUIRED near line 54.
- Mailing a payment without the NJ-1040-V voucher, or making the check payable to someone other than State of New Jersey – TGI.
- Sending a return with payment to the Refunds address (PO Box 555) or a no-tax-due return to the Payments address (PO Box 111).
- Filing a joint return signed by only one spouse or CU partner; the second signature is required.
- Entering federal wages on line 15 instead of state wages from Box 16 of the enclosed Forms W-2.
Frequently asked questions
What is the NJ-1040?
The NJ-1040 is the New Jersey Resident Income Tax Return issued by the NJ Division of Taxation. The 2024 version is where a resident reports income, claims exemptions and deductions, computes New Jersey tax, and finds the balance due or refund.
Where do I mail my NJ-1040 if I owe tax?
Mail it with your payment and the NJ-1040-V voucher to State of New Jersey, Division of Taxation, Revenue Processing Center – Payments, PO Box 111, Trenton, NJ 08645-0111. Make the check or money order payable to State of New Jersey – TGI and include your Social Security number.
Where do I mail my NJ-1040 if I am due a refund or owe nothing?
Mail it to State of New Jersey, Division of Taxation, Revenue Processing Center – Refunds, PO Box 555, Trenton, NJ 08647-0555. This is the Refund or No Tax Due address printed on the last page of the form.
Can I fill out the NJ-1040 online?
You can fill out the NJ-1040 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return; you mail it to the Division of Taxation at the address that matches your situation.
Can I pay my New Jersey tax online?
Yes. The form says you can make a payment on the Division of Taxation's website, nj.gov/taxation, and it has an oval to fill in if you are paying by e-check or credit card. Otherwise, enclose a check or money order with the NJ-1040-V voucher.
Is a part-year resident allowed to use the NJ-1040?
Yes. The form asks part-year residents to enter the months and days they were New Jersey residents during 2024, and lines 30 and 55 refer part-year residents to the instructions for how to enter those amounts.
Do both spouses have to sign a joint NJ-1040?
Yes. The form marks the spouse's or CU partner's signature as required if filing jointly, and each spouse signs and dates beside their own name. A paid preparer signs in a separate block.
What must I enclose with the NJ-1040?
Enclose Forms W-2 and 1099 showing New Jersey withholding, and the schedules your lines call for. The form marks Schedule NJ-HCC as REQUIRED. If you owe tax, add the NJ-1040-V voucher with your payment.
Ready to fill out NJ-1040?
Fill out NJ-1040 now