GIT-330: Income Tax Apprenticeship Program Tax Credit (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form GIT-330 is used to calculate and claim the 2025 New Jersey Apprenticeship Program Tax Credit against gross income tax. It reports the approved credit amount, tax liability, other credits, and allowable credit for the current year.
Who files this form
Use Form GIT-330 to claim the New Jersey Apprenticeship Program Tax Credit. You must have a letter of approval from the New Jersey Department of Labor and Workforce Development through the Apprenticeship Start-Up Grant Program.
The credit covers documented qualified start-up costs associated with the initial year of participation in an apprenticeship program. If you do not have the approval letter, you are not eligible and should not complete the rest of the form.
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.
For line 4, have the names and amounts of other current-year tax credits that are not shown on your income tax return. You may list additional credits on a separate sheet and attach it to the form.
How to file
First, file your New Jersey Income Tax return: Form NJ-1040, NJ-1040NR, or NJ-1041. You cannot claim this credit directly on that return.
Complete Form GIT-330:
- Answer the approval-letter question in Part I. Continue only if the answer is yes.
- On line 2, enter the approved credit amount for the initial year of participation.
- On line 3, enter the tax from line 50 of NJ-1040, line 47 of NJ-1040NR, or line 31 of NJ-1041.
- On line 4, list other current-year credits not shown on your return and total them.
- Subtract line 4 from line 3. Enter zero if the result is zero or less.
- On line 6, enter the smaller of line 2 or line 5. This is your allowable credit.
Mail the completed form and required supporting documents 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. The credit cannot be claimed on NJ-1040, NJ-1040NR, or NJ-1041. File that return before requesting the credit separately.
- Saving unused credit for another year. The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program. There is no carryforward, and any unused amount is forfeited.
- Using the same amounts for overlapping benefits. Amounts used to calculate this credit cannot also be used to calculate another tax credit or exemption on a return filed with the Division of Taxation, or a business assistance or incentive award, for a period that coincides with the privilege period for which the credit is allowed.
- Claiming more than the tax limit allows. The credit cannot reduce total tax liability below zero.
Questions people ask
How much is the credit?
Approved applicants are allowed a $5,000 credit for documented qualified start-up costs. An additional $5,000 is available if the apprenticeship program provides opportunities for workers in key industries such as manufacturing, construction, healthcare, logistics, pharmaceuticals, transportation, tourism, and renewable energy. The allowable credit is also limited by your tax liability.
Do I need an approval letter?
Yes. You must have received a letter of approval from the New Jersey Department of Labor and Workforce Development as part of the Apprenticeship Start-Up Grant Program.
Can I carry unused credit forward?
No. The credit must be used in the initial year of participation in the Apprenticeship Start-Up Grant Program. Any unused amount is forfeited.
Can I request the credit before filing my income tax return?
No. You must file your NJ-1040, NJ-1040NR, or NJ-1041 first. Then submit Form GIT-330 with a cover letter, a copy of your return, and a copy of your approval letter.