New Jersey - No Tax Liability
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If you are under the New Jersey filing threshold, Lines 29 through 44 of your New Jersey Form NJ-1040 should not be completed.
 
New Jersey instructions for Form NJ-1040 State of New Jersey Income Tax-Resident Return, page 29:

Line 28 - New Jersey Gross Income

Subtract Line 27c from Line 26 and enter the result on Line 28. If less than zero, make no entry.

Not Required to File a Return

If your income for the entire year is not more than $20,000 ($10,000 if your filing status is single or married/CU partner filing separate return), you have no tax liability to New Jersey and are not required to file a return.

Even if you have no tax liability, you need to file to claim a refund if you:
  • Had New Jersey income tax withheld
  • ??Paid estimated taxes
  • ??Are eligible for a New Jersey earned income tax credit or other credit

Do not complete Lines 29 through 44. Continue completing the return with Line 45. (See instructions on page 36.)