The nj-1040 is the New Jersey Resident Return that the NJ Division of Taxation publishes for tax year 2024, together with its line-by-line instructions. New Jersey residents use it to report income, claim exemptions and deductions, and figure their New Jersey Income Tax; part-year residents also use it for the part of the year they lived in the state. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The official PDF is published by the NJ Division of Taxation at nj.gov.
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What is NJ-1040?
Form NJ-1040, the New Jersey Resident Return for tax year 2024, is the NJ Division of Taxation's return on which New Jersey residents report income, claim exemptions and deductions, and figure their New Jersey Income Tax.
The 2024 booklet that carries the instructions also contains related forms: 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) and the NJ-EZ Enroll Form.
The return follows a fixed order: filing status (lines 1–5), exemptions (lines 6–13), dependents (line 14), income (lines 15–27), pension and retirement exclusions (lines 28a–29), deductions and taxable income (lines 30–39), the property tax deduction or credit (lines 40a–43) and the credit for taxes paid to other jurisdictions (line 44). Schedules cover disposition of property (NJ-DOP), business income (NJ-BUS-1) and taxes paid to other jurisdictions (NJ-COJ).
Gross income is reported from everywhere, inside or outside New Jersey. There is no part-year resident return: part-year residents use this form for their resident period and may also have to file Form NJ-1040NR for New Jersey-source income received as a nonresident.
Who needs to file NJ-1040?
New Jersey residents whose gross income for the entire year was more than the filing threshold must file. The threshold is $10,000 for single filers and for married/civil union (CU) partners filing separately, and $20,000 for married/CU couples filing jointly, heads of household and qualifying widow(er)/surviving CU partners.
You should also file if:
- New Jersey Income Tax was withheld and you are due a refund;
- you paid 2024 estimated taxes and are due a refund;
- you qualify for the New Jersey Earned Income Tax Credit or another credit and are due a refund.
Residency follows your domicile and whether you kept a permanent home in New Jersey; the chart on page 4 of the instructions decides between this form and Form NJ-1040NR. Residents working or living abroad have the same filing and payment requirements as residents living in the state.
If you are not required to file and you are a homeowner or tenant age 65 or older or disabled, or you cared for a related disabled veteran who lived with you, you may be able to file Form NJ-1040-HW instead. Do not file both Form NJ-1040 and Form NJ-1040-HW. Nonresidents with New Jersey-source income use Form NJ-1040NR.
When to file NJ-1040
Your New Jersey return is generally due when your federal return is due. For calendar-year filers, the 2024 return is due by April 15, 2025. Fiscal year filers must file by the 15th day of the fourth month following the close of the fiscal year.
A return postmarked on or before the due date is on time. If the postmark is after the due date, the filing date is the date the Division received it.
There is no extension of time to pay, only to file; penalties and interest are charged on tax paid after April 15, 2025. You can get a six-month extension 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 federal Application for Automatic Extension (if filed by paper) and fill in the oval on the front, or file Form NJ-630 by April 15, 2025. An online extension application is accepted until 11:59 p.m. on April 15, 2025. Military personnel should see page 47 of the instructions.
Documents you need
- All W-2 forms, enclosed with the return (not attached to it); use State wages from box 16 for line 15.
- Proof of age (birth certificate, driver's license or church records) the first time you claim the Senior 65+ exemption on line 7.
- A copy of the doctor's certificate or other medical records showing legal blindness or total and permanent disability, the first time you claim the line 8 exemption.
- Official documentation of honorable discharge or release from active duty, listing the character of service, the first time you claim the line 9 veteran exemption.
- A copy of your Certificate of Domestic Partnership, the first time you claim a domestic partner on line 6.
- A copy of federal Form W-7, if you or your spouse applied for an ITIN but had not received it by the return due date.
- A copy of the federal Application for Automatic Extension if it was filed by paper and you filled in the extension oval.
- Schedule NJ-BUS-1 with a copy of federal Schedule C, C-EZ or F for each business (line 18), and Schedule NJ-DOP if you report gains on line 19.
- Schedule NJK-1 (Form NJ-1065) for each partnership, or Schedule NJ-K-1 (Form CBT-100S) for each S corporation; if you did not receive one, a copy of the federal Schedule K-1.
- A copy of federal Schedule B (Form 1040) if line 16a is more than $1,500; a listing by source if line 16b is more than $10,000.
- A signed statement explaining how you met the conditions, if you exclude the value of meals or lodging from wages.
- A statement listing the extra dependents' information, if you claim more than four dependents.
- Schedule NJ-COJ for each jurisdiction, if you claim the line 44 credit for taxes paid to other jurisdictions.
- Schedule NJ-BUS-2, if you claim the line 35 alternative business calculation adjustment.
- Part-year residents filing for a refund with income at or below the threshold: a copy of the federal return, or a statement that none was filed.
How to fill out NJ-1040
Confirm you file the resident return
Use the chart on page 4: file Form NJ-1040 if New Jersey was your domicile for any part of the year and you kept a permanent home there. Part-year residents with New Jersey-source income as nonresidents also file Form NJ-1040NR.
Enter name, address and Social Security number
Enter the last name first, then your address, and one digit of each Social Security number per box; use an ITIN if you are not eligible for an SSN. Enter the four-digit county/municipality code from the table on page 52 and fill in the oval if you filed a federal extension.
Add residency dates or fiscal year
If you were a resident for only part of the year, list the month and day your residency began and ended, for example 08/04/24 to 12/31/24. Fiscal year filers enter the month their fiscal year ends.
Select your filing status
On lines 1–5, fill in only one oval. In general, use the same filing status as on your federal return; civil union partners may differ, and qualifying widow(er) filers fill in the year the spouse died.
Claim exemptions on lines 6–13
Fill in the ovals that apply to lines 6 through 12 and enter the number claimed in the boxes; the ovals filled must equal that number. On line 13, add the amounts from lines 6–12, not the numbers in the boxes.
List dependents on line 14
Enter each dependent's full name, Social Security number (or ITIN/ATIN) and birth year, matching your federal return. Fill in the oval for each dependent without health insurance coverage; enclose a statement for dependents beyond the first four.
Report wages, interest and dividends
Line 15: State wages from box 16 of your W-2. Line 16a: taxable interest; line 16b: tax-exempt interest; line 17: dividends. Part-year residents include only amounts received as New Jersey residents.
Enter business, property and rental income
Take line 18 from Schedule NJ-BUS-1, Part I; line 19 from Schedule NJ-DOP, line 4; line 21 from Part II; line 22 from Part III; and line 23 from Part IV. If a schedule total is a loss, make no entry on the return line.
Report pensions and IRA withdrawals
Enter the taxable portion of pensions, annuities and IRA withdrawals on line 20a and the excludable portion on line 20b. Use Worksheet A to choose between the Three-Year Rule and General Rule methods, Worksheet B for the General Rule, and Worksheet C for IRA withdrawals.
Complete other income and total income
Enter net gambling winnings on line 24, alimony received on line 25 and other taxable income on line 26. On line 27, add lines 15 through 26, leaving out lines 16b and 20b.
Figure retirement exclusions and gross income
Lines 28a–28c cover the pension/retirement exclusion, other retirement income exclusion (Worksheets D and E) and the total. On line 29, subtract line 28c from line 27; if zero or less, make no entry.
Enter exemptions, deductions and taxable income
Line 30 is the exemption total from line 13 (prorated for part-year residents). Complete lines 31–37c, including Worksheet F for medical expenses, add them on line 38, and subtract line 38 from line 29 for taxable income on line 39.
Choose the property tax deduction or credit
If you paid property taxes or rent on your main home, enter the amount on line 40a, mark your status on line 40b, and compare the deduction and credit on Worksheet H. Then enter lines 41, 42 and 43 (or line 56) as that worksheet directs.
Claim credit for taxes paid elsewhere
If part of your income was taxed by another jurisdiction, complete Schedule NJ-COJ, enter the credit on line 44 with the jurisdiction code, and enclose the schedule. The credit cannot exceed your tax on line 43.
Review, complete remaining lines and download
Complete the remaining lines, leaving inapplicable lines blank except line 51 (Use Tax), and enter an amount on line 80 if you want a refund. Check every entry, then download or print the completed PDF from FillingPDF and assemble your enclosures.
How to submit NJ-1040
You can file Form 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 purchase, an online tax preparation website, or a tax preparer. It works for full-year and part-year residents, and direct deposit is available.
- New Jersey Online Filing: the Division's free service for any resident or part-year resident. You can start the return, finish it on another day, and upload copies of W-2s and other documents. Start at nj.gov/treasury/taxation.
- Paper: the mailing address is in the "Where to Mail Your Return" section of the instructions (page 47), and payment options are in "How to Pay" (page 46). Enclose your W-2s with the return; do not staple or attach them. Add any schedules and copies the lines you completed require.
- Extensions: Form NJ-630 can be filed online at nj.gov/taxation until 11:59 p.m. on April 15, 2025.
To request a refund, you must enter an amount on line 80. The Division's website also lets you check the status of a refund and make payments online. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using the federal wages from box 1 of the W-2 on line 15 instead of State wages from box 16.
- Entering a loss, in parentheses or as a negative number, or entering zero, on an income line; if a category nets to a loss, make no entry on that line.
- Using dollar signs or dashes in the entries, or rounding some lines and not others; if you round, round every line and enter "00" for cents.
- Writing your name in federal order; the NJ-1040 asks for the last name first.
- Leaving line 80 blank when you want a refund; you must enter an amount there to request one.
- Claiming an exemption without entering the number in the boxes, or filling in a different number of ovals than the number claimed; the exemption is disallowed.
- Listing a dependent without a valid Social Security number, ITIN or ATIN, or one that differs from the federal return; the exemption is denied.
- Assuming an extension of time to file also extends the time to pay; penalties and interest are charged on tax paid after April 15, 2025.
- Filing both Form NJ-1040 and Form NJ-1040-HW to claim the same Property Tax Credit.
- Leaving line 51 (Use Tax) blank; it is the exception to the rule that lines that do not apply are left blank.
Frequently asked questions
What is the NJ-1040 form?
The NJ-1040 is the New Jersey Resident Return issued by the NJ Division of Taxation. Residents use it to report income, claim exemptions and deductions, and figure New Jersey Income Tax. This 2024 booklet carries the line-by-line instructions and related forms such as NJ-1040-HW and NJ-630.
Who has to file Form NJ-1040 for 2024?
You must file if your 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 to get a refund of withheld or estimated tax or to claim a credit such as the NJ Earned Income Tax Credit.
When is the 2024 NJ-1040 due?
April 15, 2025 for calendar-year filers, the same as the federal due date. A return postmarked by 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 to file the NJ-1040?
You get six months 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, 2025. The extension does not extend the time to pay.
Can I file the NJ-1040 electronically?
Yes. You can file through NJ E-File using tax software, an online preparation website or a preparer, or use the Division's free New Jersey Online Filing service, which any resident or part-year resident can use. Direct deposit is available when you file electronically.
What do I do if I have a loss on an income line?
Make no entry on that line. The instructions say you cannot report a loss on the NJ-1040, in parentheses or as a negative, and you cannot enter zero. You can net losses against gains in the same income category, but not against a different category, and no carryback or carryover applies.
Is there a part-year resident version of the NJ-1040?
No. There is no part-year resident return. You file Form NJ-1040 for income received while a New Jersey resident, prorating exemptions, deductions and credits by months of residency, and also file Form NJ-1040NR if you had New Jersey-source income as a nonresident.
Can I fill out the NJ-1040 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file returns with the NJ Division of Taxation; you file through NJ E-File, New Jersey Online Filing or by mail.
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