New Jersey - No Tax Liability

If you are under the New Jersey filing threshold, Lines 30 through 49 of your New Jersey Form NJ-1040 should not be completed.

Per the New Jersey Instructions for the NJ-1040 New Jersey Resident Return, page 22:

Line 29 - New Jersey Gross Income

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

Not Required to File a Return

You are not required to file a return if your income is at or below the filing threshold. However, you still need to file if you:

  • Had New Jersey income tax withheld;
  • Paid estimated taxes or had a credit from the prior year; or
  • Are eligible for a New Jersey Earned Income Tax Credit or other credit and are due a refund.

Do not complete lines 30 through 50. Continue completing the return with line 51.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.