NJ-2450: Employee's Claim for Credit for Excess WD/HC and Disability Contributions for Calendar Year (2024)
New Jersey · NJ Division of Taxation · Used for tax years 2024
Form NJ-2450 is used to claim a New Jersey income tax credit for excess employee contributions to unemployment insurance/workforce funds and family leave insurance for 2024. It reports wages and deductions from your W-2 forms and calculates the credit to enter on Form NJ-1040. It
Who files this form
Use Form NJ-2450 to claim a credit if you received wages from two or more employers during 2024 and your employee contributions exceeded either of these amounts:
- $179.78 for unemployment insurance/workforce development partnership fund/supplemental workforce fund (UI/WF/SWF).
- $145.26 for family leave insurance.
If both spouses or civil union partners claim excess contributions on a joint NJ-1040 return, each must complete a separate NJ-2450.
Excess withholding by a single employer must be refunded by that employer, not claimed as a credit on your income tax return.
When it's due
For this claim covering wages paid in calendar year 2024, the form states that claims submitted later than two years after the calendar year in which the wages were paid cannot be processed. It does not print a specific calendar deadline date.
What you'll need
You will need:
- Your W-2 forms showing each employer's name, federal employer identification number, wages, private plan number if shown, and contributions withheld.
- Your New Jersey Form NJ-1040 return.
- Your name, Social Security number, and address.
- An additional list with the same required employer information if the form does not have enough space.
UI/WF/SWF, disability insurance, and family leave insurance withholding must be reported separately on the W-2 statements. Enclose your W-2s and completed NJ-2450 with your New Jersey income tax return.
How to file
- Enter your identifying information and take the employer, wage, and withholding information from your W-2 forms.
- Report each type of contribution in its separate column. If one employer withheld more than the maximum, enter only the maximum and ask that employer to refund the balance.
- If you need more space, enclose a list with all required information and enter its totals on line 1F.
- Add lines 1A through 1F on line 2. Complete the calculations on lines 3 through 6. For 2024, line 3 lists $179.78 for UI/WF/SWF, $0.00 for disability insurance, and $145.26 for family leave insurance.
- Transfer the amount on line 4 to NJ-1040 line 59 and the amount on line 6 to NJ-1040 line 61. Employee disability insurance contributions were not required for 2024; ask your employer to refund any withheld in error.
- Sign and date the claim. Enclose NJ-2450, your W-2s, and any required additional list with your NJ-1040 return.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Leaving out NJ-2450 or W-2 support. The credit will be denied if the claim form is not enclosed or the required W-2 information does not substantiate the claim. Incomplete information also causes rejection.
- Combining both partners' claims on one form. Each spouse or civil union partner claiming excess contributions must file a separate NJ-2450 with the joint return.
- Claiming excess withholding from one employer. Enter only the maximum for that employer. The employer must refund any amount withheld above it.
- Omitting an additional employer list or leaving it incomplete. If the list is needed, an incomplete or missing list will cause denial.
- Claiming 2024 disability insurance withholding on NJ-2450. The employee contribution rate was 0%. Any contributions withheld in error must be refunded by the employer.
Questions people ask
Can I claim a refund of disability insurance contributions withheld in 2024?
Not on Form NJ-2450. The employee disability insurance contribution rate was 0% for 2024. Contact the employer that withheld the contributions to get a refund.
Can my spouse or civil union partner and I use one NJ-2450?
No. If you both claim excess contributions, each must file a separate NJ-2450 with your joint NJ-1040 return.
What if one employer withheld too much?
Enter only the maximum in the appropriate column on NJ-2450. Ask that employer to refund the excess. You cannot claim that employer's overwithholding as an income tax credit.
What if the Division of Taxation denies my claim?
You must refile your claim for excess UI/WF/SWF or family leave insurance contributions with the Department of Labor and Workforce Development using Form UC-9A, “Employees Claim for Refund of Excess Contributions.” Once the Division of Taxation denies the claim, it cannot be reinstated.