New Jersey Resident Return NJ-1040
PRSRT STDUS POSTAGE PAIDSTATE OF NEW JERSEYNew Jersey Resident ReturnNJ-1040This Booklet Contains: Form NJ-1040 Resident Return 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 ReturnDid you make online, catalog, or out-of-State purchases?You may owe New Jersey Use Tax. See page 35.2020NJ-1040NJ DIVISION OF TAXATIONPO BOX 269TRENTON, NJ 08695-0269
File ElectronicallyBefore you fill out a paper form, consider these reasons why you should file electronicallyusing NJ E-File or New Jersey Online Filing: Fastest and most secure way to complete your return Easy and accurate Direct deposit availableNJ E-FileYou can file your Form NJ-1040 for 2020 using NJE-File, whether you are a full-year resident or a partyear resident. Use tax software you purchase, go to anonline tax preparation website, or have a tax preparerfile your return. (You may file both federal and StateIncome Tax returns.)New Jersey Online FilingUse the free, enhanced, and upgraded New JerseyOnline Filing Service to file your 2020 NJ-1040 return.It’s simple and easy to follow the instructions, completeyour NJ tax return, and file it online. Any resident (orpart-year resident) can use it to file their 2020 NJ-1040for free.INSERT
State of New JerseyDepartment of the TreasuryDivision of TaxationDear Taxpayer,We will remember 2020 for how our team responded to the COVID-19 pandemic by adapting ourprocedures, and taking special care to listen to and work with taxpayers during a stressful time. Weposted frequent online announcements about extended filing deadlines and other updates to keep youinformed. We also established in-person appointments at our regional offices with social distancing toreduce wait times and keep you safe.When you fill out your NJ-1040 for Tax Year 2020, please be aware of the following changes: Retirement Income Exclusion – You can now exclude up to 100,000 of pension, annuity, orIRA income. (See page 19 for eligibility details and exclusion amounts); N.J. Earned Income Tax Credit – The State credit increases to 40% of the federal credit – upfrom 39% last year. (See page 41); Pass-Through Business Alternative Income Tax – Members in partnerships or S corporationspay taxes on the entity’s profits through their individual tax returns. A new law allows the entityto pay the tax, and the member to receive a tax credit for the payment. (See page 42); Tax Deduction for Organ or Bone Marrow Donors – Lindsay’s Law allows New Jerseyanswho donate organs or bone marrow to deduct certain out-of-pocket expenses. Employers who paytime off to employees to donate may be eligible for a tax credit. (See page 23 and 35).We also have convenient ways for you to meet your tax obligations:Filing and Paying – You can pay your taxes at njtaxation.org by selecting the “Make a Payment” tab.You can also file your New Jersey Income Tax return electronically for free at www.njportal.com/Taxation/NJ1040/.Payment Plans – You can request a payment plan if you are unable to pay your taxes all at once because of the pandemic. Go to our website and select “Need a Payment Plan.”Tax Guidance – Our website has helpful tax guidance to answer your questions and ensure you complete your taxes properly. Whether you self-prepare, or use an accountant, you can easily understandyour tax obligations by visiting njtaxation.org.We hope you and your family stay safe and healthy in the New Year.John J. FicaraActing DirectorDivision of Taxation
Table of ContentsWhen to File. 4Extension of Time to File. 4Taxpayer Identification. 5Part-Year Residents. 5Filing Status. 5Exemptions. 6Dependent Information. 7Income. 7Schedule NJ-DOP — Disposition of Property. 11Schedule NJ-BUS-1 — Business Income Summary. 16Retirement/Pension Exclusion and Other Retirement Income Exclusion. 19Deductions. 21Property Tax Deduction/Credit. 23Calculating Your Tax Liability. 29Credit for Income Taxes Paid to Other Jurisdictions. 29Schedule NJ-COJ — Taxes Paid to Other Jurisdiction. 30Child and Dependent Care Credit. 33Use Tax Due. 35Shared Responsibility Payment. 35Withholdings/Payments. 38New Jersey Earned Income Tax Credit. 41Wounded Warrior Caregivers Credit. 42Charitable Contributions. 42How to Pay. 44Where to Mail Your Return. 45Military Personnel. 45Deceased Taxpayers. 46NJ-1040-HW — Property Tax Credit/Wounded Warrior CaregiversCredit Application. 47County/Municipality Codes. 50Tax Table. 52Tax Rate Schedules. 61Index. 64
2020 Form NJ-10403Do You Have to File a New Jersey Income Tax Return?You are required to file a return if –your filing status is:and your gross income from everywhere for the entire yearwas more than the filing threshold:SingleMarried/CU partner, filing separate return 10,000Married/CU couple, filing joint returnHead of householdQualifying widow(er)/surviving CU partner 20,000Also file a return if – You had New Jersey Income Tax withheld and are due a refund. You paid New Jersey estimated taxes for 2020 and are due a refund. You are eligible for a New Jersey Earned Income Tax Credit or other credit and are due a refund.If you are NOT required to file a return and you: Are a homeowner or tenant age 65 or older or disabled, you may be eligible for a Property Tax Credit. See the instructions forForm NJ-1040-HW on page 47; Provided care for a disabled veteran who is related to you and lived with you, you may be eligible for a Wounded WarriorCaregivers Credit. See the instructions for Form NJ-1040-HW on page 47.Which Form to FileMilitary personnel and their spouses/civil union partners, see page 45.YesDid you maintain a permanent* YesWas New Jersey your domicile (seehome in New Jersey?definition on page 4) for any part ofthe year?NoNoDid you maintain a permanenthome outside New Jersey?NoYesDid you spend more than 30days in New Jersey?YesNoNoDid you maintain a permanent*home in New Jersey for any part ofthe year?File Form NJ-1040Part-year residents: If New Jerseywas your domicile for only part ofthe year and you received incomefrom New Jersey sources whileyou were a nonresident, also fileNJ-1040NR.File Form NJ-1040NR if you hadincome from New Jersey sources.NoYesDid you spend more than 183days in New Jersey?YesFile Form NJ-1040Part-year residents: If you had apermanent home in New Jerseyfor only part of the year and youreceived income from New Jerseysources while you were a nonresident, also file NJ-1040NR.* A home is not permanent if it is maintained only for a temporary period to accomplish a particular purpose (e.g., temporary job assignment). A home used only for vacations is not a permanent home.New Jersey Residents Working/Living Abroad. Use the chart above to determine if you are considered a New Jersey resident fortax purposes. New Jersey residents working or living abroad have the same filing and payment requirements as residents living inNew Jersey.Part-Year Residents. There is no part-year resident return. You may have to file both Form NJ-1040 to report income you receivedfor the part of the year you were a resident and Form NJ-1040NR if you had income from New Jersey sources for the part of the yearyou were a nonresident.
2020 Form NJ-10404Things to Know Before You BeginYour 2020 NJ-1040Check the following items to avoid mistakes that delay returnsand refunds.When to FileIn general, your New Jersey Income Tax return is due whenyour federal income tax return is due. If you are a calendaryear filer, your 2020 New Jersey Income Tax return is due byApril 15, 2021. Fiscal-year filers, see page 5.Postmark DateAll New Jersey Income Tax returns postmarked on or beforethe due date of the return are considered filed on time. Tax returns postmarked after the due date are considered filed late. Ifthe postmark date on your return is after the due date, the filingdate for that return is the date we received your return, not thepostmark date.Extension of Time to FileThere is no extension of time to pay your tax due – only tofile. Penalties and interest will be charged if you pay your taxafter April 15, 2021. (Military personnel and civilians providing support to the Armed Forces, see page 45.)You can receive a six-month extension of time to file if youpay at least 80% of your tax liability (line 44) through withholdings, estimated payments, or other payments by the original due date, and You enclose a copy of your federal Application for Automatic Extension, if filed by paper, and fill in the oval onthe front of your NJ-1040; or You file Form NJ-630, Application for Extension ofTime to File New Jersey Gross Income Tax Return, byApril 15, 2021. You can file an extension application online until 11:59 p.m., April 15, 2021, at njtaxation.org, oruse the NJ-630 provided at the front of this booklet.If you do not meet the requirements for an extension, or youdo not file your return by the extended due date, we will denyyour extension request and charge penalties and interest fromthe original due date of the return. (See “Penalties and Interest” on page 45.) You will not receive an approved copy ofyour extension request. We will notify you only if we denyyour request, but not until after you actually file your return.Filling Out the Form Properly Use only a 2020 return for the 2020 Tax Year. Use only blue or black ink. Enter last name first on the return. This is different fromthe federal return. Use “State Wages” from box 16 of your W-2, not federalwages (box 1). Do not use dollar signs or dashes. Do not report a loss on Form NJ-1040 (see page 7). If a line does not apply to you, leave it blank. There is anexception for Use Tax, line 51. See page 35. To request a refund, you must enter an amount online 78.RoundingInstead of making dollars-and-cents entries on your return, youcan round and use whole dollar amounts. If you round, do sofor all lines, and enter “00” after the decimal for cents.Round amounts of 50 cents or more up to the next whole dollar. For example, 26.78 becomes 27.00.Round amounts of less than 50 cents down to the next wholedollar. For example, 13.45 becomes 13.00.Round the total, not the amounts used to calculate the total.For example, the sum of 13.45 and 46.24 is 59.69, whichbecomes 60.00.Terms to KnowDomicile. A domicile is the place you consider your permanent home – the place where you intend to return after a periodof absence (e.g., vacation, business assignment, educationalleave). You have only one domicile, although you may havemore than one place to live. Your domicile does not changeuntil you move to a new location with the intent to establishyour permanent home there and to abandon your New Jerseydomicile. Moving to a new location, even for a long time, doesnot change your domicile if you intend to return to New Jersey. Your home, whether inside or outside New Jersey, is notpermanent if you maintain it only for a temporary period to accomplish a particular purpose (e.g., temporary job assignment).Principal Residence (Main Home). A principal residence(main home) is a home you own or rent and actually occupy asyour permanent residence. It does not include a vacation home,a “second home,” or property you own and rent to someoneelse. The term main home may be used in place of principalresidence in these instructions.Spouse/Civil Union Partner. The term spouse also refers to aspouse who entered into a valid same-sex marriage in anotherstate or foreign nation and a partner in a civil union (CU) recognized under New Jersey law.
2020 Form NJ-1040Line-by-Line InstructionsName and AddressPlace the peel-off label from the front of this booklet in thename and address section at the top of the return. Do not usethe label if any of the information is incorrect. If it has incorrect information or you do not have a label, print or typethe information in the spaces provided. If you are filing jointly,include your spouse’s name. Your refund and next year’s formwill be sent to the address you provide.Foreign Address. Fill in the oval if your mailing address isoutside the United States.Change of Address. Fill in the oval if your address haschanged since you last filed a New Jersey return or if any ofthe address information on your label is incorrect.Social Security NumberYou must enter your Social Security number in the boxesprovided on the return, one digit in each box. If you are filing jointly, enter both filers’ numbers in the same order as thenames.If you (or your spouse) do not have a Social Security number,contact the Social Security Administration to apply for one. Ifyou are not eligible for a Social Security number, contact theInternal Revenue Service to get an individual taxpayer identification number (ITIN). If you (or your spouse) applied forbut have not received an ITIN by the return due date, enclose acopy of your federal Form W-7.County/Municipality CodeEnter the four-digit code of your current residence from thetable on page 50. Enter one digit in each box.Federal Extension FiledFill in the oval if you filed a federal Application for AutomaticExtension.Enclose a copy of the federal extension request with your return if you filed it by paper.For more information on extensions, see page 4.Part-Year ResidentsIf you were a New Jersey resident for only part of the year,list the month and day in the tax year your residency beganand the month and day in the tax year it ended. For example,if you moved to New Jersey August 4, 2020, enter 08/04/20 to12/31/20.5You must file a return if your income for the entire year (notjust your period of New Jersey residency) was more than thefiling threshold for your filing status (see page 3). Only reportincome you earned while a New Jersey resident.You must prorate exemptions, deductions, credits, and thepension and other retirement income exclusions based on thenumber of months you were a New Jersey resident. For thiscalculation, 15 days or more is considered a month. If youreceived income from a New Jersey source while you werea nonresident, you must also file a New Jersey nonresidentreturn.Fiscal Year FilersIf you are a fiscal year filer, you must file your New Jersey Income Tax return by the 15th day of the fourth month followingthe close of the fiscal year.Enter the month that your fiscal year ends in the boxesprovided.Lines 1–5 – Filing StatusIn general, you must use the same filing status as you do forfederal purposes. Fill in only one oval.Single. Your filing status is single if you were not married ora partner in a civil union on the last day of the tax year, andyou do not qualify to file head of household or qualifyingwidow(er)/surviving CU partner.Married/Civil Union Couples. If you are married and filea joint federal return, you must also file a joint New Jerseyreturn. If you file separate federal returns, you must also fileseparate State returns. However, if you are a partner in a civilunion, your filing status for New Jersey may not match yourfederal filing status.If during the entire tax year one spouse was a resident and theother a nonresident, the resident can file a separate New Jerseyreturn. The resident calculates income and exemptions as if afederal married, filing separate return had been filed. You havethe option of filing a joint return, but in that case, your jointincome would be taxed as if you both were residents.If you are filing separately, enter your spouse’s Social Securitynumber in the boxes provided.Note: You can file jointly or separately only if you were married or a partner in a civil union on the last day of the tax year.Head of Household. You can use this filing status if you meetthe requirements to file as head of household for federal purposes. For more information, visit the IRS website at irs.gov.Qualifying Widow(er)/Surviving CU Partner. You can usethis filing status if your spouse died in 2018 or 2019 and you
62020 Form NJ-1040meet the requirements to file as Qualifying Widow(er) for federal purposes. For more information, visit the IRS website atirs.gov.Fill in the oval indicating the year in which your spouse died.Civil Unions. Partners in a civil union must file their NewJersey Income Tax returns using the same filing statuses asspouses under New Jersey Gross Income Tax Law. If you are apartner in a civil union, your New Jersey filing status may notmatch your federal filing status.For more information, see GIT-4, Filing Status.Exemptions – Lines 6–12Fill in the ovals that apply. For each line, enter a total in theboxes to the right and complete the calculation. The numberof exemptions you are claiming must be entered in the boxesor the exemption(s) will be disallowed. The number of ovalsfilled in must equal the number of exemptions claimed.Line 6 – Regular ExemptionsYou can claim a 1,000 exemption for yourself and yourspouse/CU partner (if filing a joint return) or your DomesticPartner.Note: The domestic partnership must be registered in New Jersey by the last day of the tax year. You can only claim your domestic partner if they do not file a New Jersey return. You mustenclose a copy of your Certificate of Domestic Partnership the
If you round, do so for all lines, and enter “00” after the decimal for cents. Round amounts of 50 cents or more up to the next whole dol-lar. For example, 26.78 becomes 27.00. Round amounts of less than 50 cents down to the next whole dollar. For example, 13.45 becomes 13.00. Round the total, not the amounts used to calculate the total.
(2001) method should be selected if no federal estate tax return (Form 706 (2001)) is required to be filed. If simplified method is selected, also file New Jersey Inherit-ance Tax Resident Return (Form IT-R). Determine if New Jersey Inheritance Tax Resident Return (Form IT-R) would be required e
year Resident Educator license or alternative Resident Educator license. Beginning teachers, known as Resident Educators, must complete all four years of the program and successfully pass the Resident Educator Summative Assessment (RESA) in order to advance their license to a five-year professional license. The Resident Educator Program and the
filed using approved vendor software). If you have already filed a 2019 resident Income Tax return and you need to change any of the information reported or provide information that was missing, you must use the 2019 Form NJ-1040X. Failure to use Form NJ-1040X to amend a resident return will delay the processing of your return and/or refund.
Mar 30, 2020 · FL resident FL resident - CopyPercent Non-FL resident Total County FL resident FL resident - CopyPercent Non-FL resident Total Dade 1,676 31% 25 1,701 Flagler 14 0% 1 15 Broward 1,113 20% 24 1,137 Highlands 14 0% 0 14 . Arcadia, Desoto 6. Data verified as of Mar 30, 2020 at 5 PM, and ., , .
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