NJ-1040: Resident Income Tax Return (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-1040 is the 2024 New Jersey Resident Income Tax Return. It reports income, exemptions, deductions, credits, withholding, and payments to calculate New Jersey taxable income and tax due.
What you'll need
Have your Social Security number ready, along with your spouse’s/CU partner’s number if filing jointly or separately. For each dependent, provide their name, Social Security number, birth year, and health insurance information.
The form requires Schedule NJ-HCC. Other documents to include depend on what you report:
- Wages and withholding: Forms W-2 and 1099, as directed on lines 15 and 55.
- Interest: Federal Schedule B if taxable interest exceeds $1,500, and a schedule for tax-exempt interest.
- Business income: Federal Schedule C for net business profits; Schedule NJK-1, NJ-K-1, or federal Schedule K-1 for partnership or S corporation income, as directed on the form.
- Other income: Supporting documents for line 26.
- Credit for taxes paid to other jurisdictions: Schedule NJ-COJ.
- Excess insurance contributions withheld: Form NJ-2450 for the claims on lines 59 through 61.
- Health insurance: NJ-EZ Enroll if you indicate on line 53a that anyone in your tax household does not currently have health insurance.
- Mailed payment: NJ-1040-V payment voucher.
How to file
Complete and sign the return. If filing jointly, your spouse/CU partner must also sign. Include the required schedules and supporting documents.
If you have a refund or no tax due, mail to:
State of New Jersey
Division of Taxation
Revenue Processing Center - Refunds
PO Box 555
Trenton, NJ 08647-0555
If you owe tax, enclose payment and the NJ-1040-V payment voucher, and mail the return to:
State of New Jersey
Division of Taxation
Revenue Processing Center - Payments
PO Box 111
Trenton, NJ 08645-0111
Include your Social Security number and make your check or money order payable to State of New Jersey - TGI.
You can also make a payment at nj.gov/taxation. Fill in the oval beside line 79 if paying by e-check or credit card.
Keep a copy of the return and all supporting documents for your records.
Common mistakes
- Select only one filing status.
- Use a preprinted address label only if its information is correct.
- For exemptions, enter the totals in the boxes and complete the calculations. Do not just fill in the ovals.
- Do not include tax-exempt interest from line 16b on line 16a.
- On line 50, make no entry if the balance of tax after credits is zero or less.
- On line 51, enter 0.00 if you have no use tax.
- Enclose the required Schedule NJ-HCC and fill in its oval.
- Make sure your spouse/CU partner signs if you file jointly.
- Keep a copy of the return and all supporting documents.
Questions people ask
What information do part-year residents need to provide?
Enter the months and days you were a New Jersey resident during 2024 in the “From” and “To” fields.
Can I put an overpayment toward next year’s tax?
Yes. Line 69 lets you enter the amount of your overpayment from line 68 that you want to credit to your 2025 tax.
Can I make a donation if I owe tax?
Yes. The form says you can still make a donation on lines 70 through 77 if you owe tax.
Will designating $1 to the Gubernatorial Elections Fund change my refund or balance due?
No. The form says this designation does not reduce your refund or increase your balance due. Joint filers can each choose whether to designate $1.