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New Jersey Part Year/ Non- Resident

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Question
New Jersey Part Year/ Non- Resident

Answer

Full-Year Resident File Form NJ-1040 (Resident Return) as a full-year resident if:
  New Jersey was your domicile (permanent legal residence) for the entire year; or
  New Jersey was not your domicile, but you maintained a permanent* home in New Jersey for the entire year and you spent more than 183 days in New Jersey. (If you are a member of the Armed Forces stationed here and New Jersey is not your domicile, you are not a resident under this definition.)

 

Part-Year Residents

 

If you were a New Jersey resident for only part of the year, list the month and day in the tax year your residency began and the month and day in the tax year it ended. For example, if you moved to New Jersey August 4, 2018, enter 08/04/18 to 12/31/18.

 

You must file a return if your income for the entire year (not just your period of New Jersey residency) was more than the filing threshold for your filing status (see page 3). Only report income you earned while a New Jersey resident.

 

You must prorate exemptions, deductions, credits, pension, and other retirement income exclusions based on the number of months you were a New Jersey resident. For this calculation, 15 days or more is considered a month. If you received income from a New Jersey source while you were a nonresident, you must also file a New Jersey nonresident return.

 

Nonresident File Form NJ-1040NR (Nonresident Return) as a nonresident if:
New Jersey was not your domicile, and you spent 183 days or less here; or
New Jersey was not your domicile, you spent more than 183 days here, but you did not maintain a permanent* home here.
You may also be considered a nonresident for New Jersey income tax purposes if you were domiciled in New Jersey and you met all three of the following conditions for the entire year:
  You did not maintain a permanent home in New Jersey; and
  You did maintain a permanent home outside of New Jersey; and
  You did not spend more than 30 days in New Jersey.

* A home (whether inside or outside of New Jersey) is not permanent if it is maintained only during a temporary or limited period for the accomplishment of a particular purpose. Likewise, a home used only for vacations is not a permanent home.


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Article Details
Views: 2038 Created on: Jun 15, 2013
Date updated: Jan 10, 2019
Posted in: States, New Jersey

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