GIT-330: Income Tax Apprenticeship Program Tax Credit (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form GIT-330 is used to claim the 2024 New Jersey Apprenticeship Program Tax Credit against gross income tax. It confirms approval for the credit and calculates the allowable amount based on the approved credit, tax due, and other credits taken.
Who files this form
Use Form GIT-330 to claim the New Jersey Gross Income Tax Apprenticeship Program Tax Credit.
To qualify, you must have a letter of approval from the New Jersey Department of Labor and Workforce Development as part of the Apprenticeship Start-Up Grant Program. If you do not have that approval, you are not eligible and should not complete the rest of the form.
The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program.
What you'll need
Submit these documents to request the credit:
- A completed Form GIT-330.
- A cover letter requesting the credit, including your name, daytime phone number, and current mailing address.
- A copy of your New Jersey Income Tax return.
- A copy of your approval letter from the New Jersey Department of Labor and Workforce Development.
To complete the form, you will also need your Social Security number, your spouse’s or civil union partner’s Social Security number as shown on the form, the approved credit amount, and information about any other credits taken for the current tax year but not shown on your return. You may attach a separate sheet for additional credits.
How to file
- File your New Jersey Income Tax return first. You cannot claim this credit directly on Form NJ-1040, NJ-1040NR, or NJ-1041.
- Complete Part I of Form GIT-330 to confirm that you have the required approval letter.
- In Part II, enter the approved credit on line 2. On line 3, enter the tax from line 50 of Form NJ-1040, line 47 of Form NJ-1040NR, or line 31 of Form NJ-1041.
- On line 4, list the names and amounts of other current-year credits not shown on your return. Subtract line 4 from line 3 and enter the result on line 5. If the result is zero or less, enter zero.
- On line 6, enter the smaller of line 2 or line 5. This is your allowable credit.
- Mail the completed form, cover letter, copy of your return, and copy of your approval letter to:
New Jersey Division of Taxation
Grant & Credit Review Unit
Attn: Kelly R. Carman, Chief
PO Box 272
Trenton, NJ 08695-0272
Common mistakes
- Continuing without approval. If you answer “No” to question 1, stop. You are not eligible for the credit.
- Claiming the credit on your income tax return. File the return first, then request the credit separately using Form GIT-330 and the required documents.
- Trying to carry unused credit forward. There is no carryforward. Any unused credit is forfeited.
- Using the credit after the initial participation year. The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program.
- Counting the same amounts toward another benefit. Amounts used to calculate this credit cannot also be used for another tax credit or exemption on a return filed with the Division of Taxation, or for a business assistance or incentive award, for a period that coincides with the privilege period for which the credit is allowed.
- Claiming more than your tax liability allows. The credit cannot reduce total tax liability below zero.
Questions people ask
How much is the credit?
Taxpayers with approved applications are allowed a $5,000 credit for documented qualified start-up costs associated with the initial year of participation in an apprenticeship program. An additional $5,000 credit is available if the program provides opportunities for workers in key industries. The maximum is $5,000, or $10,000 for certain industries, and the credit cannot reduce total tax liability below zero.
Which industries can qualify for the additional credit?
The form lists key industries such as manufacturing, construction, healthcare, logistics, pharmaceuticals, transportation, tourism, and renewable energy.
Can I save unused credit for a later year?
No. The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program. Any unused amount is forfeited.
Do I need to file my income tax return before requesting the credit?
Yes. You must file your New Jersey Income Tax return before claiming the credit. Then submit Form GIT-330 separately with the required supporting documents.
What if I have other credits that are not shown on my return?
List their names and amounts on line 4 if they were taken for the current tax year. You can attach a separate sheet for additional credits.