Schedule NJ-DOP / Schedule NJ-WCC: Net Gains or Income from Disposition of Property and Wounded Warrior Caregivers Credit (2025)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Schedule NJ-DOP reports net gains or income from property dispositions, capital gains distributions, and other net gains for 2025. Schedule NJ-WWC calculates the New Jersey Wounded Warrior Caregivers Credit for care provided to a relative who was a qualifying armed services membe
Who files this form
The 2025 form includes two schedules:
- Schedule NJ-DOP: Reports net gains or income, less net losses, from selling, exchanging, or otherwise disposing of property, as reported on federal Schedule D. This includes real or personal property, whether tangible or intangible.
- Schedule NJ-WWC: Calculates the Wounded Warrior Caregivers Credit for someone who provided care for a relative who was a qualifying armed services member. If you did not provide that care, the form says you are not eligible.
The form refers to instructions for the definition of a qualifying armed services member. Those instructions are not included in the supplied text.
What you'll need
Have the following information ready to complete the applicable schedule:
Schedule NJ-DOP
- Your name as shown on Form NJ-1040 and your Social Security number.
- Federal Schedule D information about property dispositions.
- Each property's description, acquisition date, sale date, gross sales price, adjusted cost or other basis, and sale expenses.
- Capital gains distributions and other net gains.
Schedule NJ-WWC
- The qualifying service member's name and Social Security number, and your relationship to them.
- The service member's federal disability compensation amount.
- If you were not the only caregiver, your percentage share of the total care expenses for the year.
Common mistakes
- Do not carry a net loss to NJ-1040 line 19. If the total on NJ-DOP line 4 is a loss, enter zero on the schedule and leave line 19 blank.
- Do not claim the caregiver credit if you answer “No” to the qualifying-care question. The form says you are not eligible and must leave NJ-1040 line 62 blank.
- Do not overlook the shared-caregiver calculation. If you were not the only caregiver, multiply NJ-WWC line 3 by your percentage share on line 4.
- Keep a copy of the schedule for your records.
Questions people ask
How do I calculate the gain or loss for each property?
Subtract column (e), adjusted cost or other basis and sale expenses, from column (d), gross sales price. Enter the result in column (f).
Where does my total net gain go?
Add NJ-DOP lines 1, 2, and 3. Enter the total on line 4 and on NJ-1040 line 19. If the total is a loss, enter zero on line 4 and leave line 19 blank.
What is the maximum Wounded Warrior Caregivers Credit shown for 2025?
The maximum shown is $675. On NJ-WWC line 3, enter the lesser of the service member's federal disability compensation or $675.
What if I shared caregiving with someone else?
Enter your percentage share of the year's total care expenses on NJ-WWC line 4. Multiply line 3 by that percentage, then enter the result on line 5 and NJ-1040 line 62.
What if I was the only caregiver?
If you answered “Yes” on NJ-WWC line 4, enter the amount from line 3 on line 5 and NJ-1040 line 62.