NJ-1040X: Amended Resident Income Tax Return (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-1040X is New Jersey’s Amended Resident Income Tax Return for 2025. It reports originally reported and amended filing information, income, exemptions, deductions, taxes, credits, and payments.
Who files this form
Form NJ-1040X is New Jersey’s Amended Resident Income Tax Return. The 2025 version is for amending a resident income tax return for tax year 2025.
The form also includes space for part-year residents to enter the dates they were New Jersey residents during 2025.
What you'll need
- Enclose copies of your W-2s, 1099s, and supporting schedules.
- Have the information from your original return available. You must enter both the originally reported and amended amounts, plus the name, Social Security number, and address shown on the original return.
- If changing from separate returns to a joint return, provide the names, Social Security numbers, and addresses used on both original returns.
- If amending line 44, the credit for income taxes paid to other jurisdictions, complete the calculation on page 4 and include a copy of the other state’s tax return if one was filed or required to be filed.
- If you check line 53a because someone in your tax household lacked health insurance on the date the original return was filed, enclose Form NJ-EZ Enroll.
How to file
- Enter your identifying information, filing status, exemptions, and any applicable part-year residency dates.
- Fully complete both the “As Originally Reported” and “Amended” columns.
- On page 4, identify each line you changed and explain the reason for each change. Attach the required copies and supporting schedules.
- Sign and date the return. Both spouses or civil union partners must sign a joint return.
If you owe tax on line 70, the form says to pay it in full. Make your check or money order payable to State of New Jersey – TGI and write your Social Security number(s) on it.
The mailing address printed with the payment directions is:
Division of Taxation
Revenue Processing Center
PO Box 664
Trenton, NJ 08646-0664
You can also make a payment at nj.gov/taxation.
Common mistakes
- Leaving one column incomplete. The form says both columns must be fully completed.
- Including tax-exempt interest from line 16b on taxable interest line 16a. The form says not to include it there.
- Missing a signature on a joint return. Both filers must sign.
- Leaving out W-2s, 1099s, or supporting schedules. The form requires copies.
- Changing from a joint return to separate returns after the due date without having done so for federal tax purposes. The form says this is not allowed.
- Entering an amount on line 50 when the result is zero or less. The form says to make no entry.
Questions people ask
Do I need to explain each change?
Yes. In the explanation area on page 4, enter the line reference and the reason for each change to income, deductions, or credits.
What if I also filed a federal amended return?
Check the box on page 1 indicating that you also filed a federal amended return.
What can I do with an overpayment?
Line 72 provides spaces to enter the amount you want refunded and the amount you want credited to your 2026 tax.
Does designating $1 for the Gubernatorial Elections Fund affect my refund?
No. The form says checking the “yes” box will not increase your tax or reduce your refund. Joint filers have a separate designation box for the spouse or civil union partner.