NJ-2210NR: Underpayment of Estimated Tax by Nonresident Individuals and Instructions (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-2210NR helps nonresident individuals determine whether they owe interest on underpaid New Jersey estimated tax for 2025. It figures underpayments by payment period, checks exceptions to interest, and reports total interest to include on Form NJ-1040NR.
Who files this form
Nonresident individuals use Form NJ-2210NR to determine whether they owe interest for underpaying estimated tax for 2025.
You may owe interest if your estimated payments and withholding did not equal at least 80% of your 2025 tax liability or 100% of your 2024 tax liability. The prior-year rule requires a 2024 New Jersey return covering a full 12 months. Line 4a uses two-thirds instead of 80% for qualified farmers.
Complete Part I to check for an underpayment, then Part II if an underpayment exists. Follow these stopping rules:
- 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 have to file NJ-2210NR.
- If you meet Exception 1 at line 15, do not file this form. The Division of Taxation will verify those amounts.
When it's due
For tax year 2025, the form lists these estimated tax payment due dates:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
The text does not state a separate filing deadline for Form NJ-2210NR.
What you'll need
Have these returns and figures available:
- Your 2025 Form NJ-1040NR, including the tax on line 47 and amounts on lines 50, 52, 53, 54, 55, and 56.
- Your 2024 Form NJ-1040NR, if using prior-year tax or income for the calculation.
- Records of estimated tax payments, withholding, and any credit from your prior-year return.
- Income, exemption, and nonresident income percentage figures needed for any exception you claim.
For Exceptions 3 and 4, you need income figures for January 1 through March 31, May 31, and August 31, 2025. Complete the appropriate worksheets for Exceptions 2, 3, and 4 and attach all calculations for each exception claimed.
How to file
- Complete Part I to determine whether you underpaid estimated tax during any payment period.
- If there is an underpayment, complete Part II to check whether an exception applies. Attach the required worksheets and calculations for Exceptions 2, 3, and 4.
- If no exception applies, calculate interest for that period using the interest calculation instructions. If any 2025 estimated tax was not paid on time, use the interest rate schedule in Option 2.
- Enter total interest on line 19 of NJ-2210NR and line 48 of NJ-1040NR.
- Check the box at line 48 of NJ-1040NR and enclose NJ-2210NR with your return, unless a rule says not to file it.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Completing the columns out of order. Complete lines 7 through 13 for one column before starting the next.
- Putting the prior-year return credit in the wrong column. Include the full credit in the payment amount in column B.
- Assigning withholding unevenly without support. Withholding is treated as paid one-fourth on each payment due date unless you can show otherwise.
- Including later withholding on line 14. Do not include withholding after December 31, 2025.
- Leaving out exception calculations. Complete the appropriate worksheets and attach all calculations for Exceptions 2, 3, and 4 claimed.
- Filing when Exception 1 applies. The form says not to file NJ-2210NR if you meet Exception 1 at line 15.
Questions people ask
What if line 3 is less than $400?
Do not complete the rest of the form. If line 3 is $400 or more, the instructions say to complete lines 4 through 13.
What counts as withholding for this calculation?
The instructions include New Jersey tax withheld, tax paid on your behalf by partnerships, excess NJ UI/WF/SWF withholding, excess NJ Disability Insurance withholding, excess NJ Family Leave Insurance withholding, and the Pass-Through Business Alternative Income Tax Credit. These are the amounts on NJ-1040NR lines 50, 52, 53, 54, 55, and 56.
Can an exception eliminate 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 period.
What if I was not required to file a 2024 return?
For Exception 1, your prior-year tax liability is zero if a return was not required to be filed.
Where do I report the interest?
Enter total interest on line 19 of NJ-2210NR and include it on line 48 of NJ-1040NR.