NJ-1040X: Amended Resident Income Tax Return (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-1040X is New Jersey’s Amended Resident Income Tax Return for 2024. It shows originally reported and amended information for filing status, exemptions, income, deductions, credits, taxes, and payments.
Who files this form
Use the 2024 Form NJ-1040X if you already filed a 2024 New Jersey resident Income Tax return and need to change information or add information that was missing.
- File NJ-1040X only after filing your original resident return. It cannot be used as an original return.
- Use the version for the same tax year as the return you are amending.
- Do not use NJ-1040X to amend a nonresident return. Use Form NJ-1040NR for the appropriate year and check the amendment box at the top.
What you'll need
Include the supporting documents that apply to your changes:
- W-2s and/or 1099s showing New Jersey Income Tax withheld, even if you are not changing the withholding amount. Also include copies when claiming excess New Jersey unemployment insurance/workforce fund contributions or family leave insurance contributions.
- Required schedules or forms supporting income, deductions, or credits you are amending.
- All supporting schedules and forms that would have accompanied a paper original return if you originally filed electronically. Include documents for items you are not changing.
- A copy of the other state's tax return, if one was filed or required, when amending the credit on line 44. If multiple credit calculations are necessary, include a separate Schedule NJ-COJ for each calculation.
- A copy of federal Form 1040X if changing your filing status after the original filing due date based on a federal filing-status change.
If you need more room to explain your changes, attach a statement with your name and Social Security number. If you claim more than four dependents, attach the required information for the additional dependents.
How to file
- Enter your identifying information. Include your name and Social Security number on the return and all accompanying schedules. For a joint return, include both Social Security numbers in the same order as on the original return.
- Complete both the “As Originally Reported” and “Amended” columns fully, including items that have not changed.
- Explain each change to income, deductions, or credits and identify the line being changed. Attach the required documents.
- Sign and date the return in blue or black ink. Both spouses or civil union partners must sign a joint amended return.
- Mail the return to:
State of New Jersey
Division of Taxation
Revenue Processing Center
PO Box 664
Trenton NJ 08646-0664
If you owe tax: Pay the amount on line 70 in full. Make a check or money order payable to “State of New Jersey - TGI” and write your Social Security number on it. Include both numbers for a joint return. You can also pay through nj.gov/taxation by e-check or credit card. Credit card fees apply.
Keep a copy of your amended return and all supporting documents, forms, schedules, and worksheets.
Common mistakes
- Using the wrong form or tax year. Use the 2024 NJ-1040X to amend a 2024 resident return only.
- Leaving unchanged entries blank. Both columns must be completed fully, including filing status and exemptions.
- Omitting a Social Security number or signature. The return cannot be processed without the required numbers and signatures. Both spouses or civil union partners must sign a joint return.
- Leaving out supporting documents. If you originally filed electronically, include all documents that would have accompanied a paper return, even for unchanged items.
- Entering the refund requested instead of the refund received. On line 68, enter the refund you actually received in both columns. Leave it blank if no refund was issued.
- Paying only the tax when filing after the original due date. The printed checklist says to include penalties and interest with the balance due to avoid additional charges.
Questions people ask
How long do I have to claim a refund on an amended return?
For the 2024 return, the printed guidance says to file within three years from when the return was filed or two years from when the tax was paid, whichever is later. It also warns that a refund claim will be disallowed if the return is not received within that time limit.
Can I use an overpayment toward next year's tax?
Yes. Enter the amount you want refunded on line 72A and/or the amount you want credited toward your 2025 tax liability on line 72B.
Can I change my filing status after the original filing due date?
The printed guidance says you cannot change your filing status after that due date unless you have done so for federal income tax purposes. Enclose a copy of your federal Form 1040X.
What if I lived in New Jersey for only part of 2024?
Enter the dates your New Jersey residency began and ended. Part-year residents are subject to tax on all income received while New Jersey residents and must prorate exemptions, deductions, credits, and exclusions to reflect the period covered by the return.