You must file a New Jersey income tax return for 2025 if your gross income from all sources is more than $10,000 as a single filer or someone married filing separately, or more than $20,000 if you file jointly, as head of household, or as a qualifying surviving spouse. The return is due April 15, 2026, filed on Form NJ-1040 for residents or Form NJ-1040NR for nonresidents. Rates run from 1.4% on the first $20,000 of taxable income up to 10.75% on income above $1 million. New Jersey tax filing requirements apply to full-year residents, part-year residents, and nonresidents with New Jersey-source income alike, and the thresholds are measured against your total worldwide gross income regardless of which category you fall into.
Who Has to File
New Jersey sorts taxpayers into three groups, and where you land depends on your domicile, where you keep a permanent home, and how many days you spend in the state.
Full-Year Residents
You’re a full-year resident if New Jersey is your domicile, meaning your permanent legal home. Extensive travel doesn’t change that as long as you haven’t given up your permanent home in the state. You can also become a statutory resident even without a New Jersey domicile: this happens when you maintain a permanent home here and spend more than 183 days in the state during the year.1New Jersey Department of the Treasury, Division of Taxation. Part-Year Residents and Nonresidents Understanding Income Tax If New Jersey is your domicile, the only way out of resident status is to maintain no permanent home in the state, keep a permanent home outside it, and spend 30 days or fewer here.
Part-Year Residents and Nonresidents
Part-year residents moved into or out of New Jersey during the year. You report the income earned while living in the state plus any New Jersey-source income earned during the nonresident portion of the year. Nonresidents who never lived in New Jersey but earned income here, whether from wages at a New Jersey job, rental property, or a business operating in the state, must also file if their total gross income from all sources exceeds the filing threshold.2New Jersey Division of Taxation. NJ Division of Taxation – Income Tax – Nonresidents
Income Thresholds
You must file if your gross income from everywhere for the year exceeds:
- $10,000 for single filers, or married and civil union partners filing separately
- $20,000 for married and civil union couples filing jointly, head of household, or qualifying surviving spouse
These thresholds apply regardless of residency status. Nonresidents also measure their total worldwide gross income against them to decide whether a return is required.3State of New Jersey. NJ Division of Taxation – Income Tax – Forms W-4 and NJ-W-4 Some people below the threshold still need to file to claim a refundable credit like the New Jersey Earned Income Tax Credit.
The Rates and How They Apply
New Jersey uses a graduated rate structure. Different portions of your taxable income are taxed at increasing rates, and the brackets differ by filing status.
Married Filing Jointly, Head of Household, Surviving Spouse
- 1.4% on taxable income up to $20,000
- 1.75% from $20,001 to $50,000
- 2.45% from $50,001 to $70,000
- 3.5% from $70,001 to $80,000
- 5.525% from $80,001 to $150,000
- 6.37% from $150,001 to $500,000
- 8.97% from $500,001 to $1,000,000
- 10.75% on income over $1,000,000
Single, Married Filing Separately, Estates and Trusts
- 1.4% on taxable income up to $20,000
- 1.75% from $20,001 to $35,000
- 3.5% from $35,001 to $40,000
- 5.525% from $40,001 to $75,000
- 6.37% from $75,001 to $500,000
- 8.97% from $500,001 to $1,000,000
- 10.75% on income over $1,000,000
These rates apply after exemptions and deductions. A single filer with $60,000 of taxable income pays 5.525% only on the portion between $40,001 and $60,000; lower rates apply to the income beneath that.4Justia. New Jersey Code 54A:2-1 – Imposition of Tax
Deadline and Extensions
The 2025 return is due April 15, 2026. You can request a six-month extension that moves the filing deadline to October 15, 2026, but the extension only covers filing, not payment. To qualify, you must have paid at least 80% of your total tax liability by April 15. If you haven’t, the Division of Taxation will deny the extension and charge late filing penalties.5NJ Division of Taxation. Income Tax – How and When to File an Extension
Estimate what you owe and send payment by April 15 even if you plan to file later. Request the extension online or file Form NJ-630. If you already have a federal extension, you can supply the federal confirmation number with your New Jersey return instead of filing a separate state form.
Penalties and Interest
Missing the deadline without a valid extension gets expensive quickly. The late filing penalty is 5% of the tax due for each month or partial month the return is late, capped at 25% of the balance. The state may also assess an additional $100 for each month the return remains unfiled.6NJ Division of Taxation. Penalties, Interest, and Collection Fees
Interest on unpaid balances accrues at the prime rate plus 3%. For 2026, that comes out to 10% annually, compounded at year-end. Any unpaid tax, penalties, and interest at the close of the calendar year folds into the balance on which future interest is calculated.7New Jersey Division of Taxation. Interest Rate Assessed on Tax Balances
A separate penalty applies to underpayment of estimated taxes. If you owe more than $400 when you file and didn’t make the required estimated payments through the year, the state charges interest on the underpayment. Form NJ-2210 walks through whether this applies to you and how much you’d owe.8State of New Jersey. Interest on Underpayment of Estimated Tax
How to File and Pay
Most taxpayers can file electronically through the NJ Online Filing portal, which is free and handles both resident and nonresident returns. The system accepts uploaded copies of financial documents and lets you pay any balance by e-check or credit card.9State of New Jersey – Department of the Treasury. E-File Individual Income Tax Returns Approved third-party tax software also connects to the state’s e-file system.
If you mail a paper return, the address depends on whether money is going in or out:
- Refund or no tax due: NJ Division of Taxation, Revenue Processing Center – Refunds, PO Box 555, Trenton, NJ 08647-0555
- Sending a payment: NJ Division of Taxation, Revenue Processing Center – Payments, PO Box 111, Trenton, NJ 08645-0111, with your payment voucher
The wrong address can delay a refund or misapply a payment.10State of New Jersey. Where to Mail Your Return To pay a balance separately, use the NJ Treasury’s online payment portal, which accepts electronic check, debit card, or credit card and provides an immediate confirmation worth saving.11New Jersey Department of the Treasury. Individual Income Tax Payment and Filing
Things on the Return That Change What You Owe
New Jersey Earned Income Tax Credit
The New Jersey EITC mirrors the federal credit and is claimed directly on Form NJ-1040, with no separate schedule. It’s refundable, so you can receive money back even if you owe no state tax. If your income falls below the filing threshold but you qualify for the credit, you still need to file a return to claim it.12NJ Division of Taxation. NJ Earned Income Tax Credit – Know NJEITC
Retirement Income Exclusion
Taxpayers age 62 or older, and those who are disabled, can exclude a large portion of pension, annuity, IRA, and 401(k) income from New Jersey taxable income, provided gross income is $150,000 or less. The exclusion amount depends on filing status and income. Joint filers with gross income of $100,000 or less can exclude up to $100,000 of qualifying retirement income; single filers in that range can exclude up to $75,000. The exclusion phases down between $100,001 and $150,000 and disappears above $150,000. Social Security benefits aren’t taxed in New Jersey at any income level and don’t factor into this calculation.
Health Coverage
New Jersey requires most residents to keep minimum essential health coverage through the year. You report your coverage status on Schedule NJ-HCC when you file. Going without coverage for three or more consecutive months without an exemption triggers a Shared Responsibility Payment.13State of New Jersey. NJ Shared Responsibility Requirement Exemptions exist for hardship, religious reasons, and short coverage gaps of less than three months.14State of New Jersey. NJ Shared Responsibility Requirement – Exemptions
ANCHOR Is Separate
The ANCHOR property tax relief program is not claimed on your income tax return. It’s a separate application filed through the Division of Taxation, with a filing deadline of November 2, 2026 for the current benefit year based on 2025 residency and income.15NJ Division of Taxation. Affordable New Jersey Communities for Homeowners and Renters (ANCHOR) Filing your NJ-1040 does not enroll you.