New Jersey State Tax Return
| New Jersey's Official Website | http://www.state.nj.us/treasury/taxation/ |
| Refund Status Hotline | 1-800-323-4400 (NJ, NY, PA, DE, and MD) 1-609-826-4400 (anywhere) |
| General Information | 1-609-292-6400 |
New Jersey State Individual Income Tax Provisions
When assessing income tax on a state level, there are three different methods states can use: joint, combined, or some combination of the two. New Jersey uses the joint system which taxes both members of a married coupled together, adding their income into a single amount to be taxed. This is similar to the federal system of taxing a family as a single economic entity.
Civil union partnerships are recognized in New Jersey, meaning those taxpayers in these relationships are taxed the same way married couples are. They may file joint or separate returns.
New Jersey uses the taxpayer's state gross income as a starting point for the tax base, and there are several differences from the federal law.
Exemptions
Certain forms of income are exempt from inclusion in the state gross income as follows:
- Interest from U.S. Government Bonds
- Distributions from a qualified state investment fund
- Capital gains from New Jersey obligations
- $15,000 ($20,00 married joint, $10,000 married single) in private, public, and civil service pension
- Military pensions
- Unemployment compensation
- Social Security benefits
- Disability income
- State lottery winnings under $10,000
- Medical expenses exceeding 2% of state gross income
- Withdrawals from qualified state tuition program accounts
- Alimony payments
- Conservation contributions
Property tax/rent exemptions can't be claimed if a tax credit for the rent/payment is claimed. Coverdell education savings account earnings and non 401(l) employee contributions to retirement plans are taxed.
Deductions
There is no standard state deduction in New Jersey, and itemized deductions are not taken by taxpayers.
2023 New Jersey Tax Rates
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $20,000 | 1.4% of the amount over $0 |
| $20,000 | $35,000 | $280 plus 1.75% of the amount over $20,000 |
| $35,000 | $40,000 | $542.50 plus 3.5% of the amount over $35,000 |
| $40,000 | $75,000 | $717.50 plus 5.525% of the amount over $40,000 |
| $75,000 | $500,000 | $2,651.25 plus 6.37% of the amount over $75,000 |
| $500,000 | - | $29,723.75 plus 8.97% of the amount over $500,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $20,000 | 1.4% of the amount over $0 |
| $20,000 | $50,000 | $280 plus 1.75% of the amount over $20,000 |
| $50,000 | $70,000 | $805 plus 2.45% of the amount over $50,000 |
| $70,000 | $80,000 | $1,295 plus 3.5% of the amount over $70,000 |
| $80,000 | $150,000 | $1,645 plus 5.525% of the amount over $80,000 |
| $150,000 | $500,000 | $5,512.50 plus 6.37% of the amount over $150,000 |
| $500,000 | - | $27,807.50 plus 8.97% of the amount over $500,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $20,000 | 1.4% of the amount over $0 |
| $20,000 | $35,000 | $280 plus 1.75% of the amount over $20,000 |
| $35,000 | $40,000 | $542.50 plus 3.5% of the amount over $35,000 |
| $40,000 | $75,000 | $717.50 plus 5.525% of the amount over $40,000 |
| $75,000 | $500,000 | $2,651.25 plus 6.37% of the amount over $75,000 |
| $500,000 | - | $29,723.75 plus 8.97% of the amount over $500,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $20,000 | 1.4% of the amount over $0 |
| $20,000 | $50,000 | $280 plus 1.75% of the amount over $20,000 |
| $50,000 | $70,000 | $805 plus 2.45% of the amount over $50,000 |
| $70,000 | $80,000 | $1,295 plus 3.5% of the amount over $70,000 |
| $80,000 | $150,000 | $1,645 plus 5.525% of the amount over $80,000 |
| $150,000 | $500,000 | $5,512.50 plus 6.37% of the amount over $150,000 |
| $500,000 | - | $27,807.50 plus 8.97% of the amount over $500,000 |
eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.
When you prepare a federal return with eTax.com, we make it quick and easy to complete your New Jersey state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.
File My Federal & New Jersey State Returns!
| New Jersey | Services Available |
| Preparation | Preparation of a state tax return for New Jersey is available for $29.95. |
| E-File | E-File is available for New Jersey. |
| Direct Deposit | Direct Deposit is available for New Jersey. |
| Non-Resident Preparation | Non-resident NJ state return's are available upon request. |
| Non-Resident E-File | E-Filing non-resident NJ state returns is not available. |
| Filing Deadline | 4/18/2023 |
| NJ Counties | NJ Cities |
| Atlantic | Absecon, Atlantic City, Brigantine, Buena, Cologne, Dorothy, Egg Harbor City, Egg Harbor Townshi, Elwood, Estell Manor, Hammonton, Landisville, Leeds Point, Linwood, Longport, Margate City, Mays Landing, Milmay, Minotola, Mizpah, Newtonville, Northfield, Oceanville, Pleasantville, Pomona, Port Republic, Richland, Somers Point, Ventnor City |
| Bergen | Allendale, Alpine, Bergenfield, Bogota, Carlstadt, Cliffside Park, Closter, Cresskill, Demarest, Dumont, East Rutherford, Edgewater, Elmwood Park, Emerson, Englewood, Englewood Cliffs, Fair Lawn, Fairview, Fort Lee, Franklin Lakes, Garfield, Glen Rock, Hackensack, Harrington Park, Hasbrouck Heights, Haworth, Hillsdale, Ho Ho Kus, Leonia, Little Ferry, Lodi, Lyndhurst, Mahwah, Maywood, Midland Park, Montvale, Moonachie, New Milford, North Arlington, Northvale, Norwood, Oakland, Oradell, Palisades Park, Paramus, Park Ridge, Ramsey, Ridgefield, Ridgefield Park, Ridgewood, River Edge, Rochelle Park, Rutherford, Saddle Brook, Saddle River, South Hackensack, Teaneck, Tenafly, Teterboro, Township of Washin, Waldwick, Wallington, Westwood, Wood Ridge, Woodcliff Lake, Wyckoff |
| Burlington | Beverly, Birmingham, Bordentown, Browns Mills, Burlington, Chatsworth, Columbus, Cookstown, Crosswicks, Florence, Hainesport, Jobstown, Juliustown, Lumberton, Maple Shade, Marlton, Medford, Moorestown, Mount Holly, Mount Laurel, New Gretna, New Lisbon, Palmyra, Pemberton, Rancocas, Riverside, Riverton, Roebling, Trenton, Vincentown, Willingboro, Wrightstown |
| Camden | Atco, Audubon, Barrington, Bellmawr, Berlin, Blackwood, Camden, Cedar Brook, Cherry Hill, Clementon, Collingswood, Gibbsboro, Glendora, Gloucester City, Haddon Heights, Haddonfield, Lawnside, Magnolia, Merchantville, Mount Ephraim, Oaklyn, Pennsauken, Runnemede, Sicklerville, Somerdale, Stratford, Voorhees, Waterford Works, West Berlin, Winslow |
| Cape May | Avalon, Cape May, Cape May Court Hou, Cape May Point, Dennisville, Goshen, Green Creek, Marmora, Ocean City, Ocean View, Rio Grande, Sea Isle City, South Dennis, South Seaville, Stone Harbor, Strathmere, Tuckahoe, Villas, Whitesboro, Wildwood, Woodbine |
| Cumberland | Bridgeton, Cedarville, Deerfield Street, Delmont, Dividing Creek, Dorchester, Fairton, Fortescue, Greenwich, Heislerville, Leesburg, Mauricetown, Millville, Newport, Port Elizabeth, Port Norris, Rosenhayn, Shiloh, Vineland |
| Essex | Belleville, Bloomfield, Caldwell, Cedar Grove, East Orange, Essex Fells, Fairfield, Glen Ridge, Irvington, Livingston, Maplewood, Millburn, Montclair, Newark, Nutley, Orange, Roseland, Short Hills, South Orange, Verona, West Orange |
| Gloucester | Bridgeport, Clarksboro, Clayton, Ewan, Franklinville, Gibbstown, Glassboro, Grenloch, Harrisonville, Malaga, Mantua, Mickleton, Monroeville, Mount Royal, Mullica Hill, National Park, Newfield, Paulsboro, Pitman, Richwood, Sewell, Swedesboro, Thorofare, Wenonah, Westville, Williamstown, Woodbury, Woodbury Heights |
| Hudson | Bayonne, Harrison, Hoboken, Jersey City, Kearny, North Bergen, Secaucus, Union City, Weehawken, West New York |
| Hunterdon | Annandale, Asbury, Baptistown, Bloomsbury, Califon, Clinton, Flemington, Frenchtown, Glen Gardner, Hampton, High Bridge, Lambertville, Lebanon, Little York, Milford, Oldwick, Pittstown, Pottersville, Quakertown, Readington, Ringoes, Rosemont, Sergeantsville, Stanton, Stockton, Three Bridges, Whitehouse, Whitehouse Station |
| Mercer | Hightstown, Hopewell, Pennington, Princeton, Princeton Junction, Titusville, Trenton, Windsor |
| Middlesex | Avenel, Carteret, Colonia, Cranbury, Dayton, Dunellen, East Brunswick, Edison, Fords, Helmetta, Highland Park, Iselin, Keasbey, Kendall Park, Metuchen, Middlesex, Milltown, Monmouth Junction, Monroe Township, New Brunswick, North Brunswick, Old Bridge, Parlin, Perth Amboy, Piscataway, Plainsboro, Port Reading, Sayreville, Sewaren, South Amboy, South Plainfield, South River, Spotswood, Woodbridge |
| Monmouth | Adelphia, Allenhurst, Allentown, Allenwood, Asbury Park, Atlantic Highlands, Avon by the Sea, Belford, Belmar, Bradley Beach, Brielle, Clarksburg, Cliffwood, Colts Neck, Cream Ridge, Deal, Eatontown, Englishtown, Fair Haven, Farmingdale, Fort Monmouth, Freehold, Hazlet, Highlands, Holmdel, Howell, Imlaystown, Keansburg, Keyport, Leonardo, Lincroft, Little Silver, Long Branch, Manasquan, Marlboro, Matawan, Middletown, Monmouth Beach, Morganville, Navesink, Neptune, Oakhurst, Ocean Grove, Oceanport, Perrineville, Port Monmouth, Red Bank, Roosevelt, Rumson, Sea Girt, Shrewsbury, Spring Lake, Tennent, West Long Branch, Wickatunk |
| Morris | Boonton, Brookside, Budd Lake, Butler, Cedar Knolls, Chatham, Chester, Denville, Dover, East Hanover, Flanders, Florham Park, Gillette, Green Village, Hibernia, Ironia, Kenvil, Lake Hiawatha, Lake Hopatcong, Landing, Ledgewood, Lincoln Park, Long Valley, Madison, Mendham, Millington, Mine Hill, Montville, Morris Plains, Morristown, Mount Arlington, Mount Freedom, Mount Tabor, Mountain Lakes, Netcong, New Vernon, Parsippany, Pequannock, Picatinny Arsenal, Pine Brook, Pompton Plains, Randolph, Riverdale, Rockaway, Schooleys Mountain, Stirling, Succasunna, Towaco, Wharton, Whippany |
| Ocean | Barnegat, Barnegat Light, Bayville, Beach Haven, Beachwood, Brick, Forked River, Island Heights, Jackson, Lakehurst, Lakewood, Lanoka Harbor, Lavallette, Manahawkin, Manchester Townshi, Mantoloking, New Egypt, Normandy Beach, Ocean Gate, Pine Beach, Point Pleasant Bea, Seaside Heights, Seaside Park, Toms River, Tuckerton, Waretown, West Creek |
| Passaic | Bloomingdale, Clifton, Haledon, Haskell, Hawthorne, Hewitt, Little Falls, Newfoundland, Oak Ridge, Passaic, Paterson, Pompton Lakes, Ringwood, Totowa, Wanaque, Wayne, West Milford |
| Salem | Alloway, Deepwater, Elmer, Hancocks Bridge, Norma, Pedricktown, Penns Grove, Pennsville, Quinton, Salem, Woodstown |
| Somerset | Basking Ridge, Bedminster, Belle Mead, Bernardsville, Blawenburg, Bound Brook, Bridgewater, Far Hills, Flagtown, Franklin Park, Gladstone, Hillsborough, Kingston, Liberty Corner, Lyons, Manville, Martinsville, Neshanic Station, Peapack, Pluckemin, Raritan, Rocky Hill, Skillman, Somerset, Somerville, South Bound Brook, Warren, Watchung, Zarephath |
| Sussex | Andover, Augusta, Branchville, Franklin, Glasser, Glenwood, Greendell, Hamburg, Highland Lakes, Hopatcong, Lafayette, Layton, McAfee, Middleville, Montague, Newton, Ogdensburg, Sparta, Stanhope, Stillwater, Stockholm, Sussex, Swartswood, Tranquility, Vernon, Wallpack Center |
| Union | Berkeley Heights, Clark, Cranford, Elizabeth, Fanwood, Garwood, Hillside, Kenilworth, Linden, Mountainside, New Providence, Plainfield, Rahway, Roselle, Roselle Park, Scotch Plains, Springfield, Summit, Union, Vauxhall, Westfield |
| Warren | Allamuchy, Belvidere, Blairstown, Broadway, Buttzville, Changewater, Columbia, Delaware, Great Meadows, Hackettstown, Hope, Johnsonburg, Oxford, Phillipsburg, Port Murray, Stewartsville, Vienna, Washington |
Get Started
Tax Resources
Help & Support
About
