NJ-1040NR: Nonresident Income Tax Return (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-1040NR is New Jersey’s 2024 Nonresident Income Tax Return. It reports income from all sources and from New Jersey sources, along with exemptions, deductions, credits, and payments used to calculate your tax due or refund.
Who files this form
NJ-1040NR is New Jersey’s Nonresident Income Tax Return for tax year 2024. The supplied form does not state income thresholds or other rules for who must file.
If you were a New Jersey resident for any part of the tax year, enter the beginning and ending dates of your New Jersey residency.
What you'll need
Have the information and attachments that apply to your return:
- Your Social Security number and, if applicable, your spouse’s or civil union partner’s number. For dependents, provide names, Social Security numbers, and birth years.
- Income amounts from everywhere and from New Jersey sources for the form’s two income columns.
- Forms W-2 and 1099 showing New Jersey income tax withheld. Line 50 calls for these forms to be enclosed.
- Schedule NJ-BUS-1 for the business, rental, partnership, or S corporation income listed on the form; Schedule NJ-BUS-2 if claiming the alternative business calculation adjustment.
- Federal Schedule D information for property dispositions, including descriptions, acquisition and sale dates, sales prices, and adjusted costs or other basis and selling expenses.
- Workday counts inside and outside New Jersey if allocating wages in Part II, and Schedule NJ-NR-A if allocating business income in Part III.
- Form GIT-317 if claiming the Sheltered Workshop Tax Credit, and Form NJ-2450 for the excess withholding claims on lines 53 through 55.
The form also provides a checkbox for an attached federal extension application, or a space to enter a confirmation number.
How to file
Complete and sign the return. If filing jointly, both spouses or civil union partners must sign.
For payment, the form says to pay the amount on line 63 in full. Write your Social Security number(s) on the check or money order and make it payable to State of New Jersey – TGI. The address printed with the payment directions is:
Division of Taxation
Revenue Processing Center
PO Box 244
Trenton, NJ 08646-0244
You can also make a payment at nj.gov/taxation. The supplied text does not provide e-filing directions or a separate mailing address for returns without a payment.
Common mistakes
- Checking more than one filing status. The form says to check only one box.
- Missing a joint filer’s signature. Both spouses or civil union partners must sign a joint return.
- Forgetting identifying information on a payment. Write your Social Security number(s) on your check or money order.
- Overlooking payments on line 51. The form reminds you to include payments connected with the sale of New Jersey real property and payments by an S corporation for a nonresident shareholder.
- Expecting the full overpayment as a refund after making allocations. Entries on lines 60 through 61F reduce your refund.
- Skipping the wage-allocation warning. Residents of states that impose a convenience of the employer test are told to see the instructions before completing Part II.
Questions people ask
What is the difference between income columns A and B?
Column A is for gross income from everywhere. Column B is for income from New Jersey sources.
Will choosing the Gubernatorial Elections Fund increase my tax?
No. The form says designating $1 of your taxes for this fund will not increase your tax or reduce your refund. Joint filers can each make a designation.
Can I apply an overpayment to next year’s tax?
Yes. On the 2024 return, line 60 lets you apply part or all of the overpayment on line 59 to your 2025 tax. This reduces your refund.
Can I make a donation if I owe tax?
Yes. The form says you can still make a donation on lines 61A through 61F if you owe tax.
How do I mark an amended return?
Check the box labeled “Check box if this is an amended return” on the first page.