Due to the large number of different jurisdictions that could be paired with a New Jersey return, the taxpayer must determine the amounts for Lines 1 and 9 of New Jersey Schedule NJ-COJ. These amounts (income properly taxed by both New Jersey and other jurisdiction during the tax year and an actual tax paid to other jurisdiction) are not automatically transferred to Schedule NJ-COJ from any other form or entry in the program. There are too many jurisdictions that could be paired with the New Jersey return for the program to calculate these amounts.
To enter these amounts:
For help determining the amounts to enter, see the Line 42 instructions for NJ-1040 on page 30. The amount will depend on which "other jurisdiction" you are working with (there are 42 other states that could be paired with the New Jersey return).
The amount of actual tax paid to the other jurisdiction is calculated on the tax return for that jurisdiction.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.