NJ-1040-HW: Property Tax Credit Application and Wounded Warrior Caregivers Credit Application (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040-HW is New Jersey’s 2025 application for the Property Tax Credit and Wounded Warrior Caregivers Credit. It collects information about your main home, age or disability status, or care provided to a qualifying armed services member, depending on which credit you claim.
Who files this form
Form NJ-1040-HW is an application for the 2025 Property Tax Credit, Wounded Warrior Caregivers Credit, or both. You can use it even if you qualify for only one credit.
Do not file this application if:
- You file a 2025 New Jersey resident return, Form NJ-1040.
- Your income, excluding Social Security income, is more than $20,000, or more than $10,000 if you are single or married/CU partner filing separately. The form says you must file Form NJ-1040 instead.
Property Tax Credit: You must have owned or rented your main home in New Jersey during 2025, with property taxes or rent paid. You are not eligible if you and your spouse/CU partner answer “No” to all questions about being age 65 or older, blind, or disabled on December 31, 2025.
Wounded Warrior Caregivers Credit: You must have provided care for a relative who was a qualifying armed services member. The form refers to instructions for the meaning of “qualifying,” but those instructions were not provided.
What you'll need
Have the following information available:
- Your Social Security number and, if filing jointly, your spouse’s/CU partner’s Social Security number.
- Your name, home address, filing status, and county/municipality code. The form refers to the table on page 52 for the code.
- Your New Jersey residency dates during 2025 if you were a part-year resident.
For the Property Tax Credit, you may be asked to provide proof of property taxes or rent paid on your main home.
For the Wounded Warrior Caregivers Credit, you need the qualifying service member’s name, Social Security number, 2025 federal disability compensation, and your relationship to that person. If you were not the only caregiver, you also need your percentage of total care expenses for the year. You may be asked to provide proof supporting your claim.
How to file
- Fill in your identifying information, filing status, and any part-year New Jersey residency dates.
- Complete Part I for the Property Tax Credit, Part II for the Wounded Warrior Caregivers Credit, or both parts if applying for both credits.
- For Part II, enter the smaller of lines 10a and 10b on line 10c. If you were the only caregiver, carry line 10c to line 12. Otherwise, multiply line 10c by your percentage on line 11 and enter the result on line 12.
- Sign and date the application. Your spouse/CU partner must also sign if you file jointly.
Mail your NJ-1040-HW to:
NJ Division of Taxation
Revenue Processing Center
PO Box 555
Trenton, NJ 08647-0555
Common mistakes
- Filing this application when you should not: Do not use it if you file a 2025 NJ-1040 or exceed the income limit printed on the application.
- Selecting multiple housing choices: Line 7 says to fill in only one oval. Choose “Both” if you were both a homeowner and a tenant during the year.
- Claiming the Property Tax Credit despite an ineligible answer: “None” on line 7, or “No” to all applicable questions on lines 8a and 8b, means you are not eligible.
- Completing Part II after answering “No” on line 9: The form says you are not eligible for the Wounded Warrior Caregivers Credit and should not complete Part II.
- Leaving out required information: Your Social Security number is required. A spouse’s/CU partner’s signature is required when filing jointly.
Questions people ask
Can I apply for just one credit?
Yes. Complete Part I for the Property Tax Credit or Part II for the Wounded Warrior Caregivers Credit. Complete both if applying for both.
Can a tenant apply for the Property Tax Credit?
The form includes tenants who paid rent for their main home in New Jersey during 2025. The other eligibility conditions on the application also apply.
What if I shared caregiving expenses with someone else?
Answer “No” on line 11 and enter your percentage of total care expenses for the year. Multiply that percentage by line 10c to calculate line 12.
What if I lived in New Jersey for only part of 2025?
Line 6 asks part-year residents to enter the beginning and ending dates of their New Jersey residency during 2025.