NJ-1040NR: Nonresident Income Tax Return (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040NR is New Jersey’s 2025 Nonresident Income Tax Return. It reports income from everywhere and from New Jersey sources, along with exemptions, deductions, credits, and payments used to calculate New Jersey tax and any balance due or refund.
What you'll need
Have the information and applicable attachments requested on the form ready:
- Your Social Security number, address, and state of residency outside New Jersey. Include spouse/CU partner information where requested.
- Dependents’ names, Social Security numbers, and birth years.
- Income amounts from everywhere and from New Jersey sources.
- 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 applicable business, rental, partnership, and S corporation income; Schedule NJ-BUS-2 for the alternative business calculation adjustment; and Schedule NJ-NR-A for business income allocation.
- Federal Schedule D information for property dispositions, including acquisition and sale dates, sales price, adjusted basis, and sale expenses.
- Form GIT-317 if claiming the Sheltered Workshop Tax Credit, and Form NJ-2450 if claiming excess withholding on lines 53 through 55.
For wage allocation in Part II, have the number of nonworking days and days worked inside and outside New Jersey.
How to file
Complete the return and sign and date it. If filing jointly, both spouses/CU partners must sign.
The form gives these instructions for paying a balance due:
- Pay the amount on line 63 in full.
- Write your Social Security number(s) on the check or money order.
- Make it payable to State of New Jersey - TGI.
The printed payment mailing address 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 form does not provide e-filing instructions or a separate mailing address for returns without payment.
Common mistakes
- Selecting more than one filing status: The form says to check only one box.
- Missing a joint filer’s signature: Both spouses/CU partners must sign a joint return.
- Leaving out a period of New Jersey residency: If you were a New Jersey resident for any part of the tax year, enter that residency period.
- Overlooking payments on line 51: Include payments made in connection with a 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 columns A and B?
Column A reports gross income from everywhere. Column B reports amounts from New Jersey sources.
Will choosing the Gubernatorial Elections Fund designation change my tax or refund?
No. The form says designating $1 of your taxes for this fund will not increase your tax or reduce your refund.
Can I apply my overpayment to next year’s tax?
Yes. On the 2025 return, line 60 lets you apply an amount from your overpayment on line 59 to your 2026 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.
Does the form ask about digital assets?
Yes. It asks whether you or your spouse/CU 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.