NJ-2210NR: Underpayment of Estimated Tax by Nonresident Individuals (2024)

Who files this form

Nonresident individuals use Form NJ-2210NR to determine whether they owe interest on underpaid estimated tax for 2024.

You may owe interest if your estimated payments, including withholding, did not reach at least 80% of your 2024 tax liability or 100% of your 2023 tax liability. The prior-year rule requires your 2023 New Jersey return to cover a full 12-month period.

• If line 3 is less than $400, do not complete the rest of the form.
• If line 12 is zero for every payment period, you do not owe underpayment interest and do not have to file NJ-2210NR.
• If you meet Exception 1 on line 15, do not file this form. The Division of Taxation will verify those amounts.

When it's due

The form lists these estimated tax payment due dates for tax year 2024:

• April 15, 2024
• June 17, 2024
• September 16, 2024
• January 15, 2025

What you'll need

Have these returns and payment details available:

• Your 2024 Form NJ-1040NR, including tax on line 47 and the amounts on lines 50, 52, 53, 54, 55, and 56.
• Your 2023 Form NJ-1040NR, if using your prior-year tax liability or income for an exception.
• Your estimated tax payment amounts and dates, withholding amounts, and any credit from your prior-year return.
• Income, exemption, and nonresident income percentage details needed for any exception you claim. Exceptions 3 and 4 use income for the periods shown on their worksheets.

For Exceptions 2, 3, and 4, complete the appropriate worksheets and attach all calculations for each exception claimed.

How to file

1. Complete Part I to check for underpayments in each payment period. Complete lines 7 through 13 for one column before moving to the next.
2. If you have an underpayment on line 12, complete Part II to check whether an exception applies. Attach the required worksheets and calculations for Exceptions 2, 3, and 4.
3. If no exception applies, calculate interest using the interest instructions. If any 2024 estimated tax was not paid on time, the instructions require calculation based on the Option 2 Interest Rate Schedule.
4. Enter total interest on line 19 of NJ-2210NR and line 48 of NJ-1040NR.
5. When filing NJ-2210NR, check the box at line 48 of NJ-1040NR and enclose NJ-2210NR with your return.

The supplied text does not give a mailing address or e-file directions.

Common mistakes

• Do not keep completing the form if line 3 is less than $400.
• Do not work across all columns at once for lines 7 through 13. Finish one column before starting the next.
• Include any credit from your prior-year return in column B of line 6.
• Treat total withholding as paid evenly across the four payment due dates unless you can show otherwise.
• Do not include withholding after December 31, 2024, on line 14.
• Do not omit the worksheets and calculations required for Exceptions 2, 3, and 4.
• Do not file NJ-2210NR if you meet Exception 1 on line 15.

Questions people ask

Does withholding count toward my estimated tax payments?

Yes. For line 6, tax withheld includes the amounts on NJ-1040NR lines 50, 52, 53, 54, 55, and 56. The total is treated as paid one-fourth on each payment due date unless you can show otherwise.

Can an exception remove interest for a payment period?

Yes. You will not owe interest for a period if your payments on line 14 were made on time and equal or exceed the amount calculated under an available exception for that same period.

What if I was not required to file a prior-year return?

For Exception 1, your prior-year tax liability is zero if a return was not required. Exception 1 also states that the prior-year return must cover a full 12-month period.

Is there a different percentage for qualified farmers?

Yes. Line 4a uses two-thirds of the tax on line 1 for qualified farmers instead of 80%.

Official sources

• https://www.nj.gov/treasury/taxation/pdf/other_forms/tgi-ee/2024/2210nr.pdf