Personal Income Tax

Have the New Jersey gross income tax rates changed this year?

There has been no change in the New Jersey gross income tax rates since 2004.

For further information view the following:

  • New Jersey tax table and tax rate schedules used to calculate the amount of income tax due on returns for tax year 2008
  • New Jersey withholding tables effective for 2009.

How do I check the status of my New Jersey income tax refund?

Currently there is no online inquiry system for income tax refunds. You can get information on the status of your income tax refund for the current year by calling the Automated Refund Inquiry System from a Touch-tone phone at: 1-800-3… (within NJ, NY, PA, DE, and MD) or 609-82… (anywhere). This service is available 7 days a week (hours may vary). You will need the social security number that was listed first on your return and the amount of the refund requested when making this call.

If you filed a paper return, information on the status of your refund will not be available for at least 6-8 weeks from the time the return was mailed. Paper returns are not logged in as they are received. Division of Taxation personnel cannot verify receipt of your return until processing has begun, and the return appears in our computer system.

The automated phone system can tell you if and when your refund was mailed and when you should receive it. The system also allows you to begin the procedure to trace a lost refund check. If you filed your return electronically and requested direct deposit for your refund, the system can tell you the date it was deposited into your bank account.

You can also perform an online search to determine if your refund check was returned to the Division of Taxation by the U.S. Postal Service because of an invalid mailing address. If you discover that your check was returned, you can submit a claim form online to have it reissued.

If you do not have access to a Touch-tone phone, or if you need information about the status of a prior-year refund, call the Customer Service Center at 609-29… during normal business hours to speak to a Division of Taxation representative.

How do I know if my New Jersey tax return was received?

Electronic Returns: If you used NJ WebFile to file online, you will receive a confirmation number at the end of your filing that serves as proof that your return was successfully filed. Note:Your return is not filed until you receive your NJ WebFile confirmation number. If you filed your return using approved commercial software such as TurboTax, the software company will notify you about the receipt of your return. If you had a tax practitioner file your return electronically, the practitioner should notify you as to whether your return was accepted for filing.

Paper Returns: Paper returns and payments are not logged in as they are received. Division of Taxation personnel cannot verify receipt of your return until processing has begun, and the return or payment appears in our computer system.

I received only one “State” copy of my W-2, and I have more than one state return to file. What should I do?

New Jersey will accept a photocopy of your W-2 form(s), provided that the copy is legible.

I used one of the “paperless” filing methods. Must I now send you my W-2 form(s)?

When you file your return electronically it is not necessary to submit paper copies of any supporting documents unless you are specifically requested to do so by the Division of Taxation. This includes your W-2s, 1099s, tax statements, or documents that establish the income, exemption(s), or deduction(s) you reported on your return. However, you should retain these documents for your records, as you may be asked to submit them at a later date.

I filed my return using commercial software, and I have questions. Who can help?

The New Jersey Division of Revenue’s Alternative Filing Branch is responsible for returns that are electronically filed using commercial software such as TurboTax. For answers to questions concerning the e-file program, including questions on document control numbers (DCNs), contact the Division of Revenue’s E-File Hotline at 609-63….

I only lived in New Jersey for part of the year. Which return do I file, resident or nonresident?

Any person who became a resident of New Jersey or moved out of the State during the year and whose income from all sources for the entire year is greater than $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return) must file a New Jersey resident income tax return (Form NJ-1040) and report that portion of their income received while a resident of New Jersey. A part-year resident who received income from New Jersey sources while a nonresident of this State must also file a New Jersey nonresident return (Form NJ-1040NR) if their income from all sources for the entire year exceeds the filing threshold above. Part-year residents (and part-year nonresidents) must prorate all income, exemptions, deductions, and credits, as well as the pension and other retirement income exclusions, if applicable, to reflect the period covered by the return. View additional information on filing a part-year return.

Is the Federal sales tax deduction applicable for New Jersey income tax purposes?

New Jersey law provides no deduction from income for sales taxes paid. You may not claim a deduction for sales tax on your New Jersey income tax return.

Can I claim a deduction for my hybrid motor vehicle on my New Jersey income tax return?

There is no provision for a clean fuel vehicle deduction on the New Jersey income tax return similar to the adjustment allowed for Federal purposes.

Is the homestead rebate (property tax reimbursement, FAIR rebate, NJ SAVER rebate) taxable?

For New Jersey gross income tax purposes the homestead rebates, property tax reimbursement payments, FAIR rebates, and NJ SAVER rebates are not taxable, and should not be reported on the New Jersey gross income tax return.

For information on the taxability of these payments for Federal income tax purposes read the recent IRS News Release.

I made a mistake when I filed my New Jersey resident return electronically. How do I correct it?

If you made an error or omitted some information on a New Jersey resident return, you must file an amended return, Form NJ-1040X. You must file a paper Form NJ-1040X to correct your resident return whether you filed your original return electronically using NJ WebFile, NJ TeleFile (tax years 2005 and prior), off-the-shelf tax software, or online tax preparation Web site or you filed a paper return. Download Form NJ-1040X.

What are the mailing addresses for the gross income tax returns?

The address to which you mail your New Jersey return and/or payment depends on the form you are filing, and whether you are due a refund or making a payment. View the list of mailing addresses.

Why did (didn’t) I receive a Form 1099 from New Jersey?

Forms 1099-G and 1099-INT are reports of income you received from the Division of Taxation during the tax year. The IRS requires government agencies to report certain payments made during the year, because those payments are considered taxable income for the recipients. The Division of Taxation must report any refund or overpayment credit amount issued during the tax year to individuals who claimed itemized deductions on their income tax returns for the year. We must also report any interest paid on refunds. The IRS requires that refund and interest amounts be reported on two separate forms: Form 1099-G and Form 1099-INT. Find out more information about these forms.

Is unemployment/disability taxable for New Jersey gross income tax purposes?

Unemployment compensation is not subject to New Jersey gross income tax and should not be included on the New Jersey gross income tax return. Temporary disability received from the State of New Jersey or as third party sick pay is not subject to New Jersey gross income tax and should not be included on the New Jersey gross income tax return.

How can I obtain New Jersey tax forms?

Most New Jersey tax forms are available on our Web site.

Forms are available by fax:
Call 609-826-4500 from your fax machine’s phone. View a list of available forms.

Have forms sent to you by U.S. mail:
Order online or call New Jersey’s Forms Request System at 1-800-3… (Touch-tone phones within NJ, NY, PA, DE, and MD) or 609-82… (Touch-tone phones anywhere).

How do I get a replacement for an old (stale-dated) check or a check that was lost, stolen, or destroyed?

Old (stale-dated) Checks. If you have the old (stale-dated) check in your possession, return the original check to the New Jersey Division of Taxation with a letter requesting a replacement check to the address below. Be sure to keep a photocopy of the check for your records.

NJ Division of Taxation
Taxpayer Accounting Branch
PO Box 266
Trenton NJ 08695-0266

Lost, Stolen, or Destroyed Checks. If you do not receive your check within 30 days of the date the check was issued, or if you received a check that was subsequently lost, stolen, or destroyed, you can request a replacement check. Call the Customer Service Center at 609-292-6400 and speak to a Division Representative from 8:30 a.m. to 4:30 p.m., Monday through Friday (except holidays). The Division will file a check tracer on your behalf. Due to the volume of claims, please allow up to 30 days for a replacement check to be issued.

You can also request a check tracer for your New Jersey income tax refund check for the current year by calling the Division’s Automated Refund Inquiry System at 1-800-323-4400 (Touch-tone phones within NJ, NY, PA, DE and MD) or 609-826-4400 (Touch-tone phones anywhere).

Andres Minaya
AM Professional Services, INC
353 Livingston Ave
New Brunswick, NJ 08901
Phone: 732-545-8580