Form NJ-1040NR (2023): New Jersey Nonresident Income Tax Return

The Form NJ-1040NR, also known as the New Jersey Nonresident Income Tax Return, is a document used by individuals who are not residents of New Jersey but have earned income within the state during the tax year.

Who Needs to File Form NJ-1040NR?

You generally need to file a Form NJ-1040NR if you meet ANY of the following conditions:

  • Earned wages or salaries from a New Jersey employer (even if you work remotely)
  • Received income from a New Jersey business or partnership
  • Own and rent out real estate located in New Jersey
  • Earned interest or dividends from a New Jersey source
  • Sold a New Jersey business or real estate

Key Points to Remember About Form NJ1040:

A. Filing deadline: Generally coincides with the federal income tax return deadline, typically April 15th of the following year.

B. Filing electronically: New Jersey encourages electronic filing through the NJTax website (

C. Penalties: Failure to file or pay by the deadline can result in penalties and interest charges.

D. Nonresidents filing jointly: If you are married and filing jointly, your spouse also needs to file a Form NJ-1040NR even if they did not have income from New Jersey.

E. Part-year residents: If you were a resident of New Jersey for only part of the year, you might need to file both the NJ-1040 (Resident Income Tax Return) and the NJ-1040NR, depending on your income sources and residency status.

To access the current year's Form NJ-1040, click here.