New Jersey State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 1.40%
$20,000+ $20,000+ 1.75%
$35,000+ $50,000+ 3.50%
$40,000+ $70,000+ 5.53%
$75,000+ $80,000+ 6.37%
$500,000+ $150,000+ 8.97%

Who has to file a New Jersey Income Tax Return?

You must file an income tax return with the New Jersey Division of Revenue of you are earned more then $10,000 in the preceding tax year (of more then $20,000 as couple or head of household). Both full-year residents and nonresidents who meet these requirements and have earned income in New Jersey must file.

You must submit estimated tax payments quarterly to New Jersey using Form NJ-1040-ES if your estimated tax owed exceeds $400 (taking witheld tax payments into account). If you do not pay enough estimated tax throughout the year, you may be required to pay additional interest - use Form NJ-2210 to calculate interest owed.

If at least 80% of your expected tax liability has been paid through tax witholding or quarterly payments, you can file for a 6-month extension to submit your resident income tax return.

New Jersey Property Tax / Rent Deduction

New Jersey has a special tax program that allows all residents to deduct as much as 100% of their property tax burden from their taxable income. If you own your residence, 100% of your paid property tax may be deducted, up to $10,000. If you rent an apartment or a house, you can deduct 18% of your yearly rent to cover paid property taxes. Note that in order to qualify for this rent deduction, your rental unit must have its own kichen and bathroom.

Other New Jersey Deductions

Other New Jersey deductions and credits include the Earned Income Tax Credit (20% of your Federal Earned Income Tax Credit), military pension income, and certain retirement account contributions.

New Jersey State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

New Jersey Standard Deduction

Unlike many other states, New Jersey has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your New Jersey income tax return.

New Jersey Personal Exemptions

New Jersey's personal income tax exemptions include a personal exemption of $1,000.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

New Jersey Dependent Deduction

New Jersey has a dependent exemption of $1,500.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

New Jersey Itemized Deductions

Unlike the Federal income tax, the New Jersey income tax does not allow itemized deductions. You may claim the New Jersey standard deduction if applicable, and specific deductions may be available to New Jersey taxpayers as limited deductions or tax credits.

New Jersey State Income Tax Data Sheet


© 2019

Web Resources:

Division of Revenue Website:

New Jersey Tax Forms:

New Jersey Income Tax Information:

Important Tax Addresses:

Refunds & Account Statements
State of New Jersey
N.J. Division of Taxation
P.O. Box 999
Trenton, N.J. 08646-0999;

Income Tax Returns (With Payment)
State of New Jersey
Division of Taxation
Revenue Processing Center - Refunds
PO Box 555
Trenton, New Jersey 08647-0555;

Income Tax Returns (Refund Owed)
State of New Jersey
Division of Taxation
Revenue Processing Center - Refunds
PO Box 555
Trenton, New Jersey 08647-0555;

State of New Jersey New Jersey Division of Taxation
Technical Information Branch
PO Box 281
Trenton, NJ 08695-0281
Tax Hotline: 1-800-323-4400 or (609) 826-4400;