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

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 from sources within the state during the tax year.

Who Needs to File Form NJ-1040NR?

You might need to file Form NJ-1040NR if you meet ANY of the following criteria:

  • Earned wages, salaries, or commissions from a New Jersey employer.
  • Received income from a New Jersey business, partnership, or S corporation.
  • Received rental income from property located in New Jersey.
  • Earned interest or dividends from a New Jersey source.
  • Sold real estate located in New Jersey.
  • Were a part-year resident of New Jersey and had income from New Jersey sources while you were a nonresident.

What Information Do I Need to Include?

When filing Form NJ-1040NR, you will need to gather and include the following information:

A. Personal information: This includes your name, address, Social Security number, and filing status.

B. Income information: This includes all income you earned from New Jersey sources during the tax year.

C. Deductions and credits: You may be eligible to claim certain deductions and credits that can reduce your taxable income in New Jersey.

D. Tax payment: If you owe New Jersey taxes, you will need to calculate the amount and submit payment with your return.

Key Points to Remember:

A. Filing deadline: The deadline to file Form NJ-1040NR is typically the same as the federal tax filing deadline, which is usually April 15th of the following year. However, it is always recommended to check the latest filing deadlines on the New Jersey Division of Taxation website.

B. Penalties for late filing: Failure to file Form NJ-1040NR on time or failing to pay any taxes owed can result in penalties and interest charges.