NJ-1040: Resident Income Tax Return (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040 is New Jersey’s 2025 Resident Income Tax Return. It reports income, exemptions, deductions, credits, withholding, and payments to calculate your New Jersey tax and any amount you owe.
Who files this form
NJ-1040 is New Jersey’s resident income tax return for tax year 2025. The form also provides for part-year residents, who must enter the months and days they were New Jersey residents during 2025.
The supplied form does not state income thresholds or other rules for determining whether you must file.
What you'll need
Have your Social Security number, address, and county/municipality code ready. Joint filers must provide their spouse’s or civil union partner’s Social Security number. For each dependent, provide their name, Social Security number, birth year, and health insurance information.
The form requires Schedule NJ-HCC. Other enclosures depend on the income, deductions, or credits you report:
- Wages and withholding: Forms W-2 and 1099, as directed on lines 15 and 55.
- Interest: Federal Schedule B if taxable interest is over $1,500, and a schedule for tax-exempt interest.
- Business income: Federal Schedule C for net business profits. Schedule NJ-BUS-1 is used for business, partnership, S corporation, and rental or royalty income.
- Partnership or S corporation income: The applicable New Jersey Schedule K-1 or federal Schedule K-1 specified on lines 21 and 22.
- Property dispositions: Schedule NJ-DOP.
- Other income: Supporting documents for line 26.
- Taxes paid to other jurisdictions: Schedule NJ-COJ.
- Excess insurance contributions withheld: Form NJ-2450 for claims on lines 59 through 61.
- Uninsured household members: NJ-EZ Enroll if anyone in your tax household does not currently have health insurance, as indicated on line 53a.
If mailing a payment with the return, enclose the NJ-1040-V payment voucher.
How to file
Complete and sign the return. Your spouse or civil union partner must also sign if you file jointly.
If you expect a refund or owe no tax, mail to:
State of New Jersey
Division of Taxation
Revenue Processing Center - Refunds
PO Box 555
Trenton, NJ 08647-0555
If you owe tax, mail the return with your payment and NJ-1040-V payment voucher 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 on line 79 if paying by e-check or credit card. The supplied text does not provide e-filing directions.
Keep a copy of the return and all supporting documents for your records.
Common mistakes
- Use a preprinted address label only if its information is correct. Fill in the address-change oval if your address has changed.
- Select only one filing status.
- For exemptions, enter the totals in the boxes and complete the calculations. Do not only fill in the ovals.
- Do not include tax-exempt interest from line 16b on taxable interest line 16a.
- Leave line 50 blank if the balance of tax after credits is zero or less.
- Enter 0.00 on line 51 if you have no use tax.
- Enclose the required Schedule NJ-HCC and fill in its oval.
- Make sure both spouses or civil union partners sign a joint return.
Questions people ask
What must I enter if I lived in New Jersey for only part of 2025?
Enter the beginning and ending months and days of your New Jersey residency during 2025 in the part-year resident fields.
Does the return ask about digital assets?
Yes. Answer whether you or your spouse or civil union partner received a digital asset as a reward, award, or payment for property or services, or sold, exchanged, or otherwise disposed of a digital asset or a financial interest in one during 2025.
Can I apply an overpayment to next year’s tax?
Yes. On line 69, enter the amount of your line 68 overpayment that you want credited to your 2026 tax.
Will a Gubernatorial Elections Fund designation reduce my refund?
No. The form states that the $1 designation does not reduce your refund or increase your balance due. On a joint return, each spouse or civil union partner can make a separate designation.