NJ-2450: Employee's Claim for Credit for Excess WD/HC and Disability Contributions (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form NJ-2450 is an employee’s claim for credit for excess New Jersey unemployment insurance and workforce fund, disability insurance, and/or family leave insurance contributions for 2025. It uses information from your W-2 forms to report wages and deductions by employer and calcu
Who files this form
Use Form NJ-2450 to claim a credit if you received wages from two or more employers during calendar year 2025 and your worker contributions exceeded any of these amounts:
- Unemployment insurance/workforce development partnership fund/supplemental workforce fund (UI/WF/SWF): $184.02.
- Disability insurance: $380.42.
- Family leave insurance: $545.82.
If you file a joint NJ-1040, each spouse or civil union partner claiming excess contributions must complete a separate Form NJ-2450.
What you'll need
- Your W-2 forms, showing wages, employer information, and the contributions withheld. UI/WF/SWF, disability insurance, and family leave insurance withholding must be reported separately on all W-2 statements.
- Your New Jersey income tax return, with Form NJ-2450 and the W-2s enclosed.
- An additional sheet if you need more space for employer entries. Enter its totals on line 1F.
Use your W-2s to complete the employer names, federal employer identification numbers, private plan numbers, wages, and deduction amounts requested on the form.
How to file
- Enter the names and Social Security number shown on your NJ-1040, then complete the claimant name, Social Security number, and address fields.
- Use your W-2s to list each employer and the contributions deducted in columns A, B, and C. If any one employer deducted more than the maximum for a contribution type, enter only that maximum and contact the employer for a refund of the balance.
- Add lines 1A through 1F for each column and enter the totals on line 2.
- Subtract the line 3 amount from the line 2 total in each column. Enter the results on NJ-2450 lines 4, 5, and 6, and transfer them to NJ-1040 lines 59, 60, and 61, respectively.
- Sign and date Form NJ-2450. Enclose it and your W-2s with your New Jersey income tax return.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving information incomplete or unsupported. The form warns that incomplete information or items not substantiated by a W-2 will cause the claim to be rejected.
- Combining contribution types. UI/WF/SWF, disability insurance, and family leave insurance withholding must be reported separately on all W-2 statements.
- Claiming one employer’s overwithholding on this form. If one employer deducted more than the maximum, enter only the maximum for that contribution type and ask that employer to refund the balance.
- Using one form for both spouses or civil union partners. On a joint NJ-1040, each partner claiming excess contributions must file a separate NJ-2450.
- Forgetting attachments. Enclose Form NJ-2450 and your W-2s with your New Jersey income tax return.
Questions people ask
What contributions does the 2025 form cover?
It covers excess UI/WF/SWF, disability insurance, and family leave insurance contributions deducted from wages received from two or more employers during calendar year 2025.
What if a single employer withheld more than the maximum?
Enter only the maximum in the appropriate column and contact that employer for a refund of the balance. The 2025 maximums are $184.02 for UI/WF/SWF, $380.42 for disability insurance, and $545.82 for family leave insurance.
Can we use one NJ-2450 with a joint return?
Each spouse or civil union partner claiming excess contributions must file a separate NJ-2450, even when filing a joint NJ-1040.
What if I need more space to list employers?
Enclose an additional sheet and enter its totals on line 1F.