New Jersey - No Tax Liability Only Filing for Refund (Lines 29-43)
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Instructions for Form NJ-1040, Page 6:

Guidelines for Part-Year Residents

If you were a New Jersey resident for only part of the taxable year, you are subject to the tax if your income for the entire year exceeds $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return), even though the income reported for your period of residence was below these thresholds. If the income received during the entire year was $20,000 or less ($10,000 if filing status is single or married/CU partner, filing separate return), you must enclose a copy of your Federal income tax return or a statement to that effect if you did not file a Federal return.

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Gross income means taxable income after exclusions but before personal exemptions and deductions are subtracted. It does not include nontaxable benefits. See page 18 to find out which types of income are not taxable.

Additional Information

On Page 27, the instructions for Line 28 of the New Jersey Form NJ-1040 state that if you are filing a return only to obtain a refund of taxes withheld or estimated payments made, do not complete Lines 29 through 44. Continue completing the return with Line 45.