Form NJ-1040, the New Jersey Resident Return, is the income tax return the New Jersey Division of Taxation provides for residents of the state; the 2025 booklet pairs the return with its line-by-line instructions, schedules and companion forms. A residency chart in the booklet decides whether you file NJ-1040 or the nonresident return, NJ-1040NR. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official booklet is published by the Division of Taxation at nj.gov.
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What is NJ-1040?
Form NJ-1040, the New Jersey Resident Return, is the New Jersey Division of Taxation's income tax return for New Jersey residents, used to report gross income, claim exemptions and deductions, figure tax and credits, and settle a refund or tax due for 2025.
The 2025 booklet contains more than the return itself. It also includes:
- Form NJ-1040-HW, Property Tax Credit/Wounded Warrior Caregivers Credit Application;
- Form NJ-1040-V, Payment Voucher;
- Form NJ-2450, Claim for Excess Unemployment/Disability/Family Leave Insurance Contributions;
- Form NJ-630, Application for Extension;
- Form ST-18, Use Tax Return;
- the NJ-EZ Enroll Form.
The instructions also cover Schedule NJ-DOP (disposition of property), Schedule NJ-BUS-1 (business income summary), Schedule NJ-COJ (taxes paid to other jurisdictions) and the worksheets for retirement income, medical expenses and the property tax deduction or credit.
NJ-1040 is for residents. Nonresidents with New Jersey-source income use Form NJ-1040NR, and New Jersey has no separate part-year resident return. The booklet also tells you to report digital asset activity: you fill in the "Yes" or "No" oval on page one and report any resulting income in the proper category.
Who needs to file NJ-1040?
New Jersey residents whose gross income from everywhere for the entire year was more than the filing threshold must file Form NJ-1040. The threshold is $10,000 if your status is Single or Married/CU partner, filing separate return, and $20,000 if it is Married/CU couple, filing joint return, Head of household, or Qualifying widow(er)/surviving CU partner.
You should also file, whatever your income, if you:
- had New Jersey Income Tax withheld and are due a refund;
- paid New Jersey estimated taxes for 2025 and are due a refund;
- are eligible for the New Jersey Earned Income Tax Credit or another credit and are due a refund.
A residency chart in the booklet turns on domicile, whether you kept a permanent home in New Jersey, and days spent in the state (30 and 183 days). New Jersey residents working or living abroad have the same filing and payment requirements as residents living in the state.
Who uses a different form:
- Part-year residents file NJ-1040 for the period of residency and also NJ-1040NR if they had New Jersey-source income while nonresidents.
- Homeowners or tenants 65 or older or disabled, and caregivers of a related disabled veteran, who are not required to file may use Form NJ-1040-HW instead. Do not file both NJ-1040 and NJ-1040-HW.
- Military personnel and their spouses or civil union partners should see page 47 of the booklet.
When to file NJ-1040
Your 2025 New Jersey return is due when your federal return is due: April 15, 2026 for calendar year filers. Fiscal year filers must file by the 15th day of the fourth month after the close of the fiscal year.
A return postmarked on or before the due date is on time. If the postmark is later, the filing date is the date the Division received the return.
There is no extension of time to pay, only to file; penalties and interest are charged if you pay after April 15, 2026. You get a six-month extension of time to file if you pay at least 80% of your tax liability (line 45) by the original due date and either enclose a copy of your paper federal Application for Automatic Extension and fill in the oval on the front of the return, or file Form NJ-630 by April 15, 2026. NJ-630 can be filed online until 11:59 p.m. that day. The Division notifies you only if it denies an extension, and not until you file.
Documents you need
- All of your W-2s, enclosed with the return, because wages on line 15 are taken from box 16 (State wages).
- A copy of your paper federal Application for Automatic Extension, only if you filed it by paper and are relying on it for the extension; also fill in the oval on the front of the return.
- Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return, only if you use the State extension instead of a federal extension.
- A copy of federal Form W-7, only if you or your spouse applied for an ITIN but have not received it by the return due date.
- A copy of your Certificate of Domestic Partnership, the first time you claim the exemption for a domestic partner.
- Proof of age, such as a birth certificate, driver's license or church records, the first time you claim the Senior 65+ exemption.
- A doctor's certificate or other medical records showing legal blindness or total and permanent disability, the first time you claim the Blind or Disabled exemption.
- Official documentation of honorable discharge or release under honorable circumstances, showing character of service, the first time you claim the veteran exemption.
- A copy of Schedule B, federal Form 1040, if line 16a is more than $1,500.
- A listing of the amount from each source if line 16b is more than $10,000, plus a statement if lines 16a and 16b total differs from the federal interest total.
- Schedule NJ-BUS-1 with a copy of federal Schedule C (or C-EZ or F) for each business, if you report business profit on line 18.
- Schedule NJ-DOP, if you report net gains from disposition of property on line 19.
- Schedule NJK-1 or NJ-K-1 (or the federal Schedule K-1 if you received none) for each partnership or S corporation reported on line 21 or 22.
- Schedule NJ-COJ for each jurisdiction, if you claim a credit on line 44 for taxes paid to other jurisdictions.
- A copy of your federal return (or a statement that you did not file one), if you are a part-year resident whose income for the entire year was at or below the filing threshold and you file for a refund.
How to fill out NJ-1040
Enter name, address and Social Security number
Print your last name first, and use the peel-off label only if all its information is correct. Enter your Social Security number one digit per box, and your spouse's in the same order if filing jointly; use an ITIN if you are not eligible for an SSN.
Add residence code and part-year dates
Enter the four-digit county/municipality code for your current residence from the table on page 52. If you were a resident for only part of the year, enter the start and end dates as MM/DD/YY, for example 08/04/25 to 12/31/25; fiscal year filers enter the month the fiscal year ends.
Fill in extension and digital asset ovals
Fill in the Federal Extension Filed oval if you filed a federal Application for Automatic Extension. Fill in "Yes" or "No" for digital assets received, sold, exchanged or otherwise disposed of in 2025.
Choose your filing status
On lines 1–5 fill in only one oval, generally matching your federal status. Married/CU couples who file a joint federal return file a joint New Jersey return.
Claim exemptions on lines 6–13
Fill in the ovals that apply and enter the number of exemptions in the boxes; the ovals filled in must equal the number claimed. Add the amounts from lines 6 through 12, not the box numbers, and enter the total on line 13.
List dependents on line 14
Enter each dependent's full name, Social Security number (or ITIN or ATIN) and birth year, matching your federal return. Fill in the oval for each dependent without health insurance coverage on the day you file.
Report income on lines 15–26
Report income by category: line 15 State wages from W-2 box 16, 16a and 16b interest, 17 dividends, 18 business profit, 19 property gains, 20a and 20b retirement income, 21–23 partnership, S corporation and rental income, 24 gambling, 25 alimony, 26 other. Make no entry on a line with a net loss.
Complete the schedules and worksheets
Use Schedule NJ-BUS-1 for lines 18 and 21–23 and Schedule NJ-DOP for line 19. Use Worksheet A, B or C for pension and IRA amounts on lines 20a and 20b.
Figure total income and exclusions
Add lines 15 through 26, leaving out lines 16b and 20b, for line 27. Then work out the pension/retirement exclusion (28a), other retirement income exclusion (28b) and total (28c), and subtract 28c from line 27 for line 29.
Enter exemptions and deductions
Carry the exemption amount from line 13 to line 30, then complete the deductions on lines 31–37c, such as medical expenses with Worksheet F. Add lines 30 through 37c on line 38 and subtract from line 29 for taxable income on line 39.
Choose property tax deduction or credit
If you paid property taxes or rent on your main home in New Jersey, enter them on line 40a and mark line 40b. Use Worksheet H to decide between the deduction on line 41 and the credit on line 56.
Calculate tax, credits and amount due
Subtract line 41 from line 39 for line 42, and find the tax for line 43 in the Tax Table on page 54 if line 42 is under $100,000, otherwise in the Tax Rate Schedules on page 63. Claim any credit for taxes paid to other jurisdictions on line 44 with Schedule NJ-COJ, and complete line 51 for Use Tax.
Enter payments and request a refund
Report withholdings, payments and credits as the form directs, and enter an amount on line 80 if you want a refund. If you owe tax, see How to Pay on page 46.
Review, sign and download the PDF
Check that you used blue or black ink conventions, rounded every line or none, and enclosed your W-2s and required schedules. Download or print the completed PDF from FillingPDF, then submit it through the channels described under How to submit.
How to submit NJ-1040
You can file NJ-1040 electronically through NJ E-File, electronically through the free New Jersey Online Filing service, or on paper by mail.
- NJ E-File: use tax software you buy, an online tax preparation website, or a tax preparer. It works for full-year and part-year residents and lets you file federal and State returns together.
- New Jersey Online Filing: a free service at nj.gov/treasury/taxation for any resident or part-year resident filing the 2025 NJ-1040. You can save a return, finish it later and upload copies of W-2s and other documents.
- By mail: the mailing addresses are listed under "Where to Mail Your Return" on page 47 of the booklet. Enclose your W-2s and the schedules and statements the lines you used call for.
If you owe tax, the "How to Pay" section on page 46 explains the options, and the Division's website lets you make payments online and check the status of a refund. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering a loss in any income category in parentheses, as a negative number or as zero; the instructions say to make no entry on that line.
- Entering federal wages (W-2 box 1) on line 15 instead of State wages from box 16.
- Writing your name first-name-first; the NJ-1040 asks for the last name first, which differs from the federal return.
- Using dollar signs or dashes, or rounding only some lines; if you round, round every line and enter "00" after the decimal.
- Skipping line 51 when the Use Tax entry does not apply; it is the stated exception to leaving inapplicable lines blank.
- Requesting a refund without entering an amount on line 80.
- Claiming exemptions without entering the number of exemptions in the boxes, or listing a dependent without a valid Social Security number, ITIN or ATIN; the exemption is disallowed.
- Assuming a six-month extension gives more time to pay; it extends only the time to file, and penalties and interest run from the original due date.
- Filing both Form NJ-1040 and Form NJ-1040-HW to claim the Property Tax Credit.
- Looking for a part-year resident return; use NJ-1040 for the resident period and NJ-1040NR for nonresident New Jersey-source income.
Frequently asked questions
What is Form NJ-1040?
Form NJ-1040 is the New Jersey Resident Return, the income tax return the New Jersey Division of Taxation provides for residents. You use it to report income, claim exemptions and deductions, figure tax and credits, and settle a refund or tax due for 2025.
Who has to file Form NJ-1040 for 2025?
Residents whose gross income from everywhere for the whole year was more than $10,000 (Single or Married/CU partner filing separately) or $20,000 (joint, head of household, qualifying widow(er)). You should also file if you had tax withheld, paid estimated taxes or qualify for a credit and are due a refund.
When is the 2025 NJ-1040 due?
April 15, 2026 for calendar year filers, the same day your federal return is due. A return postmarked on or before that date is on time. Fiscal year filers file by the 15th day of the fourth month after their fiscal year closes.
How do I get an extension for NJ-1040?
You get a six-month extension of time to file if you pay at least 80% of your tax liability (line 45) by the original due date and either enclose your paper federal extension request and fill in the oval, or file Form NJ-630 by April 15, 2026. It does not extend the time to pay.
Is there a part-year resident return in New Jersey?
No. Part-year residents file NJ-1040 to report income received while a resident, entering the residency start and end dates, and also file NJ-1040NR if they had New Jersey-source income while a nonresident. Exemptions, deductions and credits are prorated by months of residency.
Which wages go on line 15 of NJ-1040?
Enter State wages, tips and other pay from all employment from box 16 of your W-2, not the federal wages in box 1. Because non-401(k) retirement contributions are included in State wages, box 16 may be higher than box 1.
Can I report a loss on NJ-1040?
No. If a category of income has a net loss, make no entry on that line: no zero, parentheses or negative number. You can net losses against gains in the same category, but not against income in a different category, and losses cannot be carried back or forward.
Can I file NJ-1040 online for free?
Yes. The Division of Taxation's New Jersey Online Filing service lets any resident or part-year resident file the 2025 NJ-1040 for free, and NJ E-File works through tax software or a preparer. Start at nj.gov/treasury/taxation.
Can I fill out Form NJ-1040 online on FillingPDF?
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, send or process your return; you submit it to the Division of Taxation through NJ E-File, New Jersey Online Filing or by mail.
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