New Jersey Income Taxes and NJ State Tax Forms

New Jersey
"The Garden State"

Start Federal and New Jersey State Tax Returns

Start New Jersey State Tax Return Only

Where is my New Jersey State Tax Refund?

Where is my Federal Tax Refund?

How to file a New Jersey Tax Extension

How to file a New Jersey Tax Amendment

Prepare and efile Your New Jersey Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your New Jersey state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

New Jersey Income Tax Filing Deadline

The regular deadline to file a New Jersey state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 New Jersey State Tax Return	Due date for New Jersey State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 New Jersey State Tax Extension	Due date for New Jersey automatic extensions
October 15, 2013	2012 New Jersey State Tax Return	Last day to efile a 2012 New Jersey State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

New Jersey State Tax Forms that Can Be efiled

efile.com supports all of the forms that New Jersey allows to be efiled. You can efile any of the following New Jersey state tax forms:

Form/Schedule	Description	Can I efile this form?
Form NJ-1040	NJ Resident Income Tax Return	efile It efile It efile It
Form NJ-1040NR	Non-Resident Income Tax Return
Form 1040NR Part III	Allocation of Wages and Salary Income Earned Partly Inside and Outside New Jersey
Schedule A	Credit for Income or Wage Taxes Paid to Other Jurisdiction
Schedule 1-A	Principal Residence Information
Deduction	Medical Expenses
Form NJ-NR-A	Business Allocation Schedule
Form PTR-1	Property Tax Reimbursement Application
Form NJ-2210	Underpayment of Estimated Tax by Individuals, Estates or Trusts
Form 100S K1	Shareholder's Share of Income/Loss
Form 1065 NJK-1	Partner's Share of Income
Form ATT	Other Income Attachment
Worksheet	IRA Withdrawals

New Jersey State Tax Forms that Cannot Be efiled

Form	Description
NJ-W-4	Employee's Withholding Allowance Certificate

NJ Tax Extension

Extension Form	New Jersey Extension Instructions	How to File
Form NJ-630	If you did not file a federal tax return extension, you can request a 6-month extension of time to file your NJ state tax return by completing Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return). This must be filed or efiled by April 15. Your new NJ return deadline will be October 15. If you expect to owe taxes and you are filing for an extension, you should pay at least 80% of your tax liability by April 15 to avoid any penalties and interest. Otherwise, the extension will be rejected and any taxes paid after the due date will be subjected to interest fees and penalties. Your NJ return, along with the remaining balance of tax owed, must be filed by October 15. If you filed an extension of time to file your Federal Tax Return and it was accepted, the state will grant an automatic extension if you meet the conditions above. In addition, you must include a copy of your Federal application or approved extension with your NJ return. Fill in the oval at the top of your NJ-1040 or check the box at the top of your NJ-1040NR (or, if the federal extension application was filed electronically, enter the confirmation number in the space provided at the top of the return).	Work with a TaxPro goPRO

Extension Form

New Jersey Extension Instructions

How to File

Form NJ-630

If you did not file a federal tax return extension, you can request a 6-month extension of time to file your NJ state tax return by completing Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return). This must be filed or efiled by April 15. Your new NJ return deadline will be October 15.

If you expect to owe taxes and you are filing for an extension, you should pay at least 80% of your tax liability by April 15 to avoid any penalties and interest. Otherwise, the extension will be rejected and any taxes paid after the due date will be subjected to interest fees and penalties. Your NJ return, along with the remaining balance of tax owed, must be filed by October 15.

If you filed an extension of time to file your Federal Tax Return and it was accepted, the state will grant an automatic extension if you meet the conditions above. In addition, you must include a copy of your Federal application or approved extension with your NJ return. Fill in the oval at the top of your NJ-1040 or check the box at the top of your NJ-1040NR (or, if the federal extension application was filed electronically, enter the confirmation number in the space provided at the top of the return).

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Important Reminder! If you are efiling a New Jersey tax extension, you may need to efile a federal tax extension as well.

NJ Tax Amendment

Amendment Form	New Jersey Amendment Instructions	How to File
Form NJ-1040X	If you have already filed or efiled your state return and you need to make corrections, you can file an amended return. To amend a resident NJ tax return, simply fill out Form NJ-1040X for the appropriate year. To amend a nonresident NJ return, complete a new Form NJ-1040NR for the appropriate year (there is no special form for amending nonresident returns). Write "Amended" in bold letters in the upper right hand corner of the nonresident return form. You cannot efile a NJ amended return, so you will need to mail it to the address on the form. To claim a refund, you must file the amended return within 3 years of the original due date of the return or 2 years from the time taxes were paid, whichever is later.	Work with a TaxPro goPRO

Amendment Form

New Jersey Amendment Instructions

How to File

Form NJ-1040X

If you have already filed or efiled your state return and you need to make corrections, you can file an amended return.

To amend a resident NJ tax return, simply fill out Form NJ-1040X for the appropriate year. To amend a nonresident NJ return, complete a new Form NJ-1040NR for the appropriate year (there is no special form for amending nonresident returns). Write "Amended" in bold letters in the upper right hand corner of the nonresident return form.

You cannot efile a NJ amended return, so you will need to mail it to the address on the form.

To claim a refund, you must file the amended return within 3 years of the original due date of the return or 2 years from the time taxes were paid, whichever is later.

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Important Reminder! If you are filing a New Jersey tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 New Jersey Tax Forms (Print, Fill Out, and Mail)
Form NJ-1040	NJ Resident Income Tax Return	Work with a TaxPro goPRO
Form NJ-1040NR	Non-Resident Income Tax Return
Form 1040NR Part III	Allocation of Wages and Salary Income Earned Partly Inside and Outside New Jersey
Schedule A	Credit for Income or Wage Taxes Paid to Another Jurisdiction
Schedule 1-A	Principal Residence Information
Form NJ-NR-A	Business Allocation Schedule
Form PTR-1	Property Tax Reimbursement
Form NJ-2210	Underpayment of Estimated Tax by Individuals, Estates or Trusts
Form 100S K1	Shareholder's Share of Income/Loss
Form 1065 NJK-1	Partner's Share of Income
Form ATT	Other Income Attachment
Worksheet	IRA Withdrawals

Where's My Refund? - Check Your New Jersey State Tax Refund Status

Before checking the status of your NJ state refund, wait at least 10 days after efiling your NJ state tax return. Expect your refund within 3 weeks if you efiled your NJ return.

If you filed your NJ state return on paper, wait to check the status of your refund at least 6-8 weeks after you mailed the return.

Check your New Jersey state return refund status online.

NJ efile Error Codes

If your New Jersey state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all New Jersey State efile Income Tax Return Error Reject Codes.

New Jersey Tax Facts

NJ Income Tax:

Individual income is taxed across six or seven tax brackets at six or seven graduated tax rates. They are based on filing status.

Single & Married Filing Separately

1.4% for the first $20,000 of taxable income
1.75% on taxable income between $20,001 and $35,000
3.5% for taxable income between $35,001 and $40,000
5.525% for taxable income between $40,001 and $75,000
6.37% for taxable income between $75,001 and $500,000
8.97% for taxable income above $500,000

The tax rates are the same for married taxpayers filing jointly, qualifying widows or widowers, and heads of household. However, there is an additional, third tax rate for incomes between $50,001 and $70,000, which is 2.45%.

NJ Sales Tax:

New Jersey has a general state sales tax rate of 7%.

NJ also imposes a compensating use tax. The use tax is applied to purchased, taxable goods and services. NJ sales tax is either not collected or is collected at a rate less than the sales tax rate.

More information on New Jersey Sales Tax

NJ Personal Property Tax:

All personal property in New Jersey is subject to a personal property tax unless specifically exempted by statute.

Property tax payments are due in four installments throughout the year: February 1, May 1, August 1, and November 1.

Odd Tax Fact:

New Jersey has a state tax cheat hotline. The CATCH (Citizens Against Tax CHeats) program allows NJ residents to report individuals or businesses they suspect of not paying their entire tax bills or dishonestly completing and filing a tax return (or not filing a return at all).

NJ State Tax Agency:

For more information, you can visit the website of The New Jersey Division of Taxation.