New Jersey instructions for Form NJ-1040 State of New Jersey Income Tax-Resident Return
, page 28:
Line 28 - New Jersey Gross Income
Subtract Line 27c from Line 26 and enter the result on Line 29. If less than zero, make no entry.
Tax Tip: If you were a New Jersey resident for the entire year and your Gross Income on Line 28 is $20,000 or less ($10,000 if filing status is single or married/CU partner, filing separate return), you have no tax liability to New Jersey and no return must be filed. 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. See instructions on page 35.