How to File a New Jersey Tax Amendment
If you need to change or amend an accepted New Jersey State Income Tax Return for the 2024 or previous Tax Year, you need to complete Form NJ-1040X (residents) or Form NJ-1040NR (nonresidents and part-year residents). Forms NJ-1040X and NJ-1040NR are Forms used for the Tax Amendment. You can prepare a 2024 tax year New Jersey Tax Amendment Form on eFile.com, however you cannot submit it electronically, you must mail it in. For all previous NJ Tax Years complete form NJ-1040X or Form NJ-1040NR, see below by Tax Year. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).
The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the New Jersey Tax Agency, thus you should file a New Jersey Amendment within one year.
New Jersey Tax Deadlines, Forms, Extension, Penalties
Prepare only a NJ State Return
File a 2024 tax year New Jersey Tax Amendment
You cannot eFile a NJ Tax Amendment anywhere, except mail it in.
Only Option: If you're a resident, complete
Form NJ-1040X or if you're a non-resident or part-year resident, complete NJ Form NJ-1040NR. Print, sign, and mail the Form to NJ Division of Taxation to:
NJ Amended Resident Tax ReturnsState of New Jersey
Division of Taxation
Revenue Processing Center
P.O. Box 664
Trenton NJ 08646-0664
NJ Amended Non-Resident Tax ReturnsState of New Jersey
Division of Taxation
Revenue Processing Center
P.O. Box 244
Trenton NJ 08646-0244
NJ Tax Amendment Forms NJ-1040X and NJ-1040NR
These Forms can be used to file a: Tax Return, Tax Amendment, Change of Address. On Form NJ-1040NR, write the word "AMENDED" in bold letters on the top right corner of the tax return form.
Step 1: Download, Complete Form NJ-1040X or NJ-1040NR for the appropriate Tax Year below.
Step 2: Sign, Mail Form NJ-1040X or NJ-1040NR to one of the addresses listed above.
For all Tax Years prior to the 2024 tax year: Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment as soon as possible. If you are a resident, select Form NJ-1040X. For nonresidents and part-year residents, use Form NJ-1040NR. You will also file
an IRS Tax Amendment Form 1040X.
New Jersey Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in New Jersey tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended New Jersey return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional New Jersey Tax Income Taxes Deadlines.
Will I get a bigger tax refund in 2026?
Many taxpayers can expect a bigger tax refund on their 2025 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2025 taxes, which is the tax return you'll file in 2026.
Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2025 Tax Estimator to get a high-level understanding of your taxes.
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