SOI Tax Year 2010
STATE OF NEW JERSEY
DEPARTMENT OF THE TREASURY
STATISTICS OF INCOME
2010 Income Tax Returns
Tax Filing Date April 15, 2011
Office of Revenue and Economic Analysis
Summer 2012
New Jersey Statistics of Income
2010 Income Tax Returns
TABLE OF CONTENTS
INTRODUCTION
Summary Tables
A
Full Year Resident Gross Income Tax Summary
B
Full Year Taxable Returns Summary by Taxable Income Level
C
Summary by Return Type
D
Tax Payment Analysis Summary: All Returns
E
Full Year Resident Gross Income Tax Data Summary In
Current Dollars (2005-2009)
F
Gross Income Percentiles by Return-type
CHAPTER 1. INCOME
Summary Tables
1.1a
Income Sources by Filing Status, Age: Amounts ($000s)
1.1b
Income Sources by Filing Status, Age: Returns (000s)
1.2a
Other Income Detail by Filing Status, Age: Amounts ($000s)
1.2b
Other Income Detail by Filing Status, Age: Returns (000s)
1.3
Income Sources as Percent of Total Income by Filing Status, Age
1.4a
Income Distribution by Age and Gross Income Level
1.4b
Income Distribution by Gross Income Percentile
1.5a
Gross Income Component by Gross Income Level
1.5b
Gross Income Component by Gross Income Percentile
1.6a
Components Of Other Income by Gross Income Level
1.6b
Components Of Other Income by Gross Income Percentile
1.7
Gross Income Distribution by Filing Status
Detailed Tables by Gross Income Level
1.11a
Income Source: All Returns (Amounts, $000s)
1.11b
Income Source: All Returns (Returns, 000s)
1.12a
Income Source: At Least One Filer 65+ (Amounts, $000s)
1.12b
Income Source: At Least One Filer 65+ (Returns, 000s)
1.13a
Income Source: All Filers < 65 (Amounts, $000s)
1.13b
Income Source: All Filers < 65 (Returns, 000s)
1.14a
Income Source: Married Filing Joint (Amounts, $000s)
1.14b
Income Source: Married Filing Joint (Returns, 000s)
1.15a
Income Source: Single Filers (Amounts, $000s)
1.15b
Income Source: Single Filers (Returns, 000s)
1.16a
Income Source: All Returns (Amounts, $000s, Percentiles)
1.16b
Income Source: All Returns (Returns, 000s, Percentiles)
1.21a
1.21b
1.22a
1.22b
1.23a
1.23b
1.24a
1.24b
1.25a
1.25b
1.26a
1.26b
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
Other Income Source:
All Returns (Amounts, $000s)
All Returns (Returns, 000s)
At Least One Filer 65+ (Amounts, $000s)
At Least One Filer 65+ (Returns, 000s)
All Filers < 65 (Amounts, $000s)
All Filers < 65 (Returns, 000s)
Married Filing Joint (Amounts, $000s)
Married Filing Joint (Returns, 000s)
Single Filers (Amounts, $000s)
Single Filers (Returns, 000s)
All Returns (Amounts, $000s, Percentiles)
All Returns (Returns, 000s, Percentiles)
CHAPTER 2. EXEMPTIONS AND DEDUCTIONS
Summary Tables
2.1
Number of Exemptions By Filing Status
Percent of Total Exemptions By Filing Status
2.2a
Value Of Exemptions and Deductions and Percent of Gross Income
2.2b
Value Of Exemptions and Deductions and Percent of Gross Income
Detailed Tables by Gross Income Level
2.11a
Exemptions & Deductions: All Returns (Amounts, $000s)
2.11b
Exemptions & Deductions: All Returns (Returns, 000s)
2.12a
Exemptions & Deductions: At Least One Filer 65+ (Amounts, $000s)
2.12b
Exemptions & Deductions: At Least One Filer 65+ (Returns, 000s)
2.13a
Exemptions & Deductions: All Filers < 65 (Amounts, $000s)
2.13b
Exemptions & Deductions: All Filers < 65 (Returns, 000s)
2.14a
Exemptions & Deductions: Married Filing Joint (Amounts, $000s)
2.14b
Exemptions & Deductions: Married Filing Joint (Returns, 000s)
2.15a
Exemptions & Deductions: Single Filers (Amounts, $000s)
2.15b
Exemptions & Deductions: Single Filers (Returns, 000s)
2.16a
Exemptions & Deductions: Single Filers (Amounts, $000s, Percentiles)
2.16b
Exemptions & Deductions: Single Filers (Returns, 000s, Percentiles)
CHAPTER 3. TAX CALCULATIONS AND PAYMENT
Summary Tables
3.1a
Amount Of Net Charged Tax By Gross Income Level
3.1b
Amount Of Net Charged Tax By Gross Income Percentile
3.2a
Average Tax And Effective Rate By Gross Income Level
3.2b
Average Tax And Effective Rate By Gross Income Percentile
3.3
Tax Payment Analysis: Taxable And Nontaxable Returns
3.4
Tax Payment Analysis By Filing Status
3.5
Property Tax Deduction and Credit By Tax Rate Schedule Type
Total Gross Income Tax Effect of Property Tax Deduction/Credit
Detailed Tables
3.11a
Tax Calculations By Gross Income Level: All Returns (Amounts $000s)
3.11b
Tax Calculations By Gross Income Level: All Returns (Returns 000s)
3.12a
Tax Calculations By Taxable Income Level: All Returns (Amounts $000s)
3.12b
Tax Calculations By Taxable Income Level: All Returns (Returns 000s)
3.13a
Tax Calculations By Gross Income Percentile: All Returns (Amounts $000s)
3.13b
Tax Calculations By Gross Income Percentile: All Returns (Returns 000s)
3.21a
Tax Payments By Gross Income Level: All Returns (Amounts $000s)
3.21b
Tax Payments By Gross Income Level: All Returns (Returns 000s)
3.22a
Tax Payments By Taxable Income Level: All Returns (Amounts $000s)
3.22b
Tax Payments By Taxable Income Level: All Returns (Returns 000s)
3.23a
Tax Payments By Gross Income Percentile: All Returns (Amounts $000s)
3.23b
Tax Payments By Gross Income Percentile: All Returns (Returns 000s)
CHAPTER 4. COMPONENTS OF CHANGE
Summary Tables
4.1
Sources of Income: All Returns 2009-2010 Comparison
4.2a
Income Distribution, Gross Income Level: All Returns 2009-2010 Comparison
4.2b
Income Distribution, Gross Income Percentile: All Returns 2009-2010 Comparison
4.3a
Tax Liability And Effective Rate by Gross Income Level: All Returns 2009-2010 Comparison
4.3b
Tax Liability And Effective Rate by Gross Income Percentile: All Returns 2009-2010 Comparison
4.4a
4.4b
4.5
4.6
Average Tax And Effective Rate by Gross Income Level: All Returns 2009-2010 Comparison
Average Tax And Effective Rate by Gross Income Percentile: All Returns 2009-2010 Comparison
Comparative Tax Payments: All Returns
Change In Number Of Returns And Gross Income Amount By County
CHAPTER 5. COUNTY DATA
Summary Tables
5.1
Income Tax Return Amounts
5.2
Income by Age Bracket
5.3
Component Income
5.4a
Total Income by Filing Status with at least one filer Age < 65
5.4b
Total Income by Filing Status with at least one filer Age 65+
5.5a
Summary of Filing Characteristics: Exemption Counts
5.5b
Summary of Filing Characteristics: returns by Filing Status
5.6
Income Per Capita Summary
5.7a
Distribution of Gross Income by County and Gross income class
5.7b
Distribution of Gross Income by County and Gross income percentile class
Change In Number Of Returns And Total Income Amount By County
5.8
CHAPTER 6. NON-RESIDENTS
Summary Tables
6.1a
Non-resident Returns by Place of Origin: Taxable
6.1b
Non-resident Returns by Place of Origin: Non-Taxable
6.11a
Income by Gross Income Level: All Returns (Amounts, $000s)
6.11b
Income by Gross Income Level: All Returns (Returns, 000s)
6.12a
Income by Gross Income Percentile: All Returns (Amounts, $000s)
6.12b
Income by Gross Income Percentile: All Returns (Returns, 000s)
6.21a
Tax Calculations By Gross Income Level: All Returns (Amounts, $000s)
6.21b
Tax Calculations By Gross Income Level: All Returns (Returns, 000s)
6.22a
Tax Calculations By Gross Income Percentile: All Returns (Amounts, $000s)
6.22b
Tax Calculations By Gross Income Percentile: All Returns (Returns, 000s)
6.31a
Tax Payments By Gross Income Level: All Returns (Amounts $000s)
6.31b
Tax Payments By Gross Income Level: All Returns (Returns 000s)
6.32a
Tax Payments By Gross Income Percentile: All Returns (Amounts $000s)
6.32b
Tax Payments By Gross Income Percentile: All Returns (Returns 000s)
APPENDIXES
1
Explanation of Terms, Data Sources and Limitations
2
New Jersey 2010 Resident Income Tax Return Including
Homestead Rebate, Forms and Instructions Packet
3
New Jersey 2010 Nonresident Income Tax Return
Forms and Instructions Packet
State of New Jersey
Department of the Treasury
NEW JERSEY STATISTICS OF INCOME
2010 Income Tax Returns: Tax Filing Date April 15, 2011
INTRODUCTION
This report contains individual gross income tax data for Tax Year 2010, complete through January, 2012.
The statistics were based on the New Jersey Division of Taxation’s Gross Income Tax file for Tax Year
2010. It contains records of the tax transactions of almost than 4.4 million individual gross income tax
accounts.
The report includes data on resident, non-resident, and fiduciary taxpayers. The total number of
individual tax returns increased by 23.7 thousand or 5.4% to 4,385.1 thousand. Total gross income
increased $54.9 billion, or 13.8%, from $396.9 billion to $451.8 billion. Net charged tax increased $193.4
million, or 2.0% to $9,727.2 million.
In tax year 2010 the minimum filing threshold for married filing jointly, household heads and surviving
spouses was $20,000. It was $10,000 for married filing separately and single filers. If the taxpayer’s gross
income was $100,000, the amount of retirement income that can be excluded from gross income was
$20,000 for joint filers, $10,000 for married filing separately filers, and $15,000 for individual filers.
The Property Tax Deduction/Credit program allowed eligible homeowners and tenants to deduct property
taxes paid on their principal residence. The maximum level is $10,000, regardless of the homeowner’s
gross income level. In 2009, the temporary tax increase measures required the deduction to be means
tested. If the filer reported at most $150,000 in New Jersey Gross income, the ceiling remained at
$10,000. The ceiling fell to $5,000 for returns reporting between $150,000 and $250,000. Filers reporting
over $250,000 were not eligible for the deduction. In 2010, the deduction saved 2,216.0 thousand
taxpayers $519.5 million in tax liabilities. In 2009, the program generated a tax savings of $396.5 million
for 2,226.4 thousand taxpayers. The Earned Income Credit has been 20% of the Federal credit since
2010. The recipient cannot report more than $20,000 in New Jersey Gross Income. In 2010, 529.1
thousand returns claimed the credit for a total liabilities reduction $232.2 million.
Two definitional changes were made in 2009: a change with respect to return taxability and the income
brackets. A return was classified as taxable if positive net payments are observed. Originally, a return
was classified as taxable, if a positive net charged tax was reported. Net charged tax is defined as
schedule tax less nonrefundable- and refundable credits. Net payments are defined as the sum of
withholdings, estimated payments, final payments less refunds and credit requests. In theory, these two
quantities are equal for a given return. For example, the 2008 data indicate that under the previous
classification 2,753.9 thousand full-year resident returns were deemed taxable. Under the current
classification, 2,769.2 thousand returns are viewed as taxable. Currently, 3,060.4 thousand returns are
classified as taxable. In 2009, there were 2,888.3 thousand taxable returns. Taxation’s definition of
taxability seems the most workable: if gross income is less than the filing threshold, liabilities are zeroedout and any payments and refundable credits are returned. This definition indicates that 2,665.7
thousand returns were taxable in 2010 and 2,632.8 thousand returns in 2009. Secondly, the income
brackets have been changed to the breaks used by the Internal Revenue Service in their Statistics of
Income publications.
Full Year Resident Filers
In order to provide consistency across years for the maximum amount of data, most of the information in
this report deals with tax returns filed by those who were residents of New Jersey for all of 2010. The
number of these taxpayers increased by 11.2 thousand (0.3%) from a 2009 level of 3,903.6 thousand.
Total gross income increased by 4.5% to $295.4 billion, and tax liabilities increased by 1.4% to $8,493.6
million. Total taxes paid by taxpayers with incomes under $100,000 rose by 2.9% to $1,230.5 billion. Total
taxes paid by taxpayers with incomes between $100,000 and $500,000 increased by 2.3% to $4,067.9
million. Total taxes paid by taxpayers reporting at least $500,000 fell by 0.1% to $3,195.2 million.
Wage income increased by 2.2% to $224.6 billion between 2009 and 2010. Net profits from business and
distributive shares of partnership income increased by 4.7% and 15.8%, respectively. Income from
Subchapter-S Corporations increased 7.1% and net capital gains income rose by 48.0%. Interest income
decreased by 21.5% and dividend income increased by 9.9%.
Both income and tax liability are highly concentrated. In 2010, returns reporting at least $100,000 in gross
income comprised 20.3% of full-year resident returns (818.0 thousand of 3,915.4 thousand). This group
accounted for 85.5% of net tax liabilities ($7.26 billion of $8.5 billion) and 65.6% of gross income reported
($193.7 billion of $295.4 billion). Returns reporting more than $500,000 in gross income made 37.6% of
net tax payments ($3.2 billion) and accounted for 20.1% of gross income reported ($59.5 billion). This
group numbered about 44.6 thousand returns, or 1.1% of the full-year filing population. The 14.4
thousand returns (0.4%) that reported at least one million in gross income accounted for 13.2% of gross
income ($39.1 billion) and 27.0% of net liabilities ($2.3 billion).
Tables I.1 presents a picture of growth patterns over the 2009 and 2010 return years. Returns, gross
income, and net charged tax are presented by gross income percentile for 2009 and 2010. The gross
income percentiles for full-year residents can be found in Table F.
Table I.1: Gross Income Tax Totals: 2009-2010
New Jersey
Net
New Jersey
Net
Gross
Charged
Gross
Charged
Returns
Income
Tax
Income
Tax
< 40.0
$26,748 1,566,156
$16,844.6
-$94.5
40.0 < 75.0
85,609 1,370,386
69,949.8
1,028.7
4,067
795.6
24.4
151,969.7
4,476.1
2,821
5,582.2
161.6
Upper
Class Limit
2010
75.0 < 99.0
539,843
99.0 < 100.0
939,693
40.0 < 75.0
75.0 < 99.0
99.0 < 100.0
Year-year difference: level
4,749
$237.4
$45.7
39,154
56,648.1
3,083.3
117
6,225.4
-111.3
3,915,389
295,412.3
8,493.6
11,754
12,840.6
120.4
$26,780 1,561,407
$16,607.2
-$140.2
2009
< 40.0
Returns
84,361 1,366,319
501,833
Year-year difference: Distribution
40.4%
1.8%
13.3%
69,154.2
1,004.3
34.6%
6.2%
7.1%
146,387.5
4,314.5
24.0%
43.5%
47.1%
39,037
50,422.7
3,194.7
1.0%
48.5%
32.5%
3,903,635
282,571.7
8,373.2
100.0%
100.0%
100.0%
936,872
Source: SOI Files, 2009 and 2010.
Full-year resident returns, amounts in millions.
Differences distribution based on absolute values of year-to-year changes.
Gross income percentiles in Table F.
Full-year resident returns filed increased by 11,754 returns between 2009 and 2010. Differences by
percentile group (see Figure I.1) indicate the lower 40 percent (below $26,748) of the return distribution
gained 4,749 returns (upper right-hand panel). This amounts to about 40.4% of the total return growth
(lower right-hand panel). The distribution of growth shares decreased as gross income increased: the top
one percent group (gross income at least $539,843) added a negligible 117 returns. The 40th to 75th
percentile class ($26,748 to $85,609) accounted for 35% of return growth. The top quartile, excluding the
top one percent, grew such that its return growth contribution was 24% of the total.
Gross income and net charged tax vary in an opposite manner: growth accrues to higher income levels.
Gross income increased by $12.9 billion from 282.6 billion in 2009, or 4.5%; net charged tax rose by
120.4 million, or 1.4%. These developments tend to be concentrated at the top end of the return
distribution. 92.0% of the increase in gross income was reported by the top quartile. This is consistent
with a minimum income of $85,609. The top one percent, whose lower bound is $539,843 accounted for
48.5% of the observed growth. It was noted in last year’s discussion that almost one-half of the
aggregate income loss was borne by the top one percent of returns. This group seems to have benefitted
the most from the national economic recovery. Alternatively, the 1.8% contribution from returns below the
40th percentile ($237.4 million) can be related to declining income or negligible income growth. Since this
group accounted for 40% of net return growth, the growth in income could be the result of returns being
forced down the distribution.
Net charged tax growth exhibits a similar pattern: 79.6% of the liabilities increase was realized by the top
quartile of the return distribution. It is important to note the top one percent experienced a $111.3 million
reduction in liabilities as bracket rates fell from at least 10.25% (taxable income between $500,000 and
$1,000,000) to 8.97%. The 75th to 99th percentile group accounted for 47.1% of the liability increase. The
lower 75% of returns realized 20.4% of the liability increase. Returns between the 40th and 75th percentile
generally experienced the smallest in liabilities given a 24.4 million increase in net charged tax (7.1% of
the total). The bottom forty percent of returns experienced a $45.7 million rise in liabilities. This
amounted to 13.3% of the total gain. This trend might be attributed to income growth for the reasons
mentioned above. It is also likely to be a product of a gain in returns that reported an income above the
40th percentile in 2009, but below it in 2010.
The data presented in Table I.2 give a breakdown of the sources of change in the functional income
distribution. The year-to-year differences in income components sum to the change in total income.
Total income differs from gross income by the unused retirement income exclusion and the special
income exclusion. The difference in total income was $13.0 billion (or 4.5%) Employee compensation
increased by $4.8 billion (2.2%). This indicates that employee compensation accounted 32.5% of the
absolute increase in total income. The next largest contributors were unincorporated business income
(UBI) and miscellaneous income. UBI rose by $3.3 billion, or 22.3% of the absolute increase in total
income. The miscellaneous category contributed similarly at a rate of 21.1%. Interest and dividends
made a negative contribution (-$557.2 million), or an 8.5% share of the observed absolute change. This
is probably related to the continuation of the loose monetary policies implemented by the Federal
Reserve at the outset of the financial crisis in 2008. Net capital gains increased by $2.3 billion, given the
stock market recovery. This amounted to 15.6% of the absolute increase in total income.
The changes in total income reflect the high degree of concentration described above: 82.3% of the total
income gains were realized by returns in the top quartile of the return distribution. This is in stark
th
th
contrast to the bottom 75% of returns. Returns in the 75 to 99 percentile and those in the top one
percentile both contributed gains to total income in the neighborhood of 40 percent.
Employee compensation plays the largest role in determining the trend in total income: the top quartile
reported an increase of $5.3 billion; this accounted for almost one-third of the increase in total income.
This group performed well in UBI growth and capital gains growth: they captured 35.0% of the absolute
increase in total income. The upper quartile captured almost two-thirds (65.5%) absolute increase in total
income. Interest and dividends fell by $557.2 million, which is largely attributed to the decline in interest
income. Miscellaneous income contributed 21.1% to total income growth. Much of this contribution can
be traced to pension and annuity income, which comprise more than 80.0 of the miscellaneous category.
The top one percent of returns accounted for 42.0% of the growth through their dominance of UBI growth:
14.4% of total income growth, given a 22.3% contribution of all returns. A slightly smaller growth share of
wage income (13.5% of total income growth) was also important. A 9.6% growth share for capital gains
permitted returns in this group to lead the all-filer share of 15.6%. The top one percent of returns was the
only part of the return distribution to experience positive growth in interest and dividends ($351.0 million).
th
th
The 75 to 99 percentile group accounted for 40.3 percent of the total income growth. 40% of the
increase was concentrated in employee compensation. UBI and net capital gains were also
Table I.2: Total Income Distriibution: 2009-2010
Employee
Compensation
Interest
and
Dividends
Uninc'd
Business
Income
Net
Capital
Gains
Miscellaneous
Income
Total
Income
$12,708.7
59,007.3
125,244.6
27,605.1
224,565.7
$1,206.9
1,740.4
3,371.2
2,631.8
8,950.3
$1,687.0
3,103.4
12,421.3
20,484.8
37,696.5
$203.4
500.4
2,390.0
4,008.6
7,102.5
$5,088.1
8,156.3
8,558.2
1,917.9
23,720.5
$20,894.2
72,507.9
151,985.3
56,648.2
302,035.5
$12,548.3
58,875.6
122,728.1
25,604.1
$1,598.5
2,062.8
3,565.5
2,280.8
$1,605.6
2,991.6
11,439.2
18,352.9
$129.8
346.3
1,733.5
2,589.2
$4,865.4
7,191.0
6,939.7
1,595.7
$20,747.6
71,467.3
146,406.0
50,422.8
219,756.1
9,507.5
34,389.3
4,798.9
20,591.8
289,043.7
Differences: Amounts
< 40.0
$160.4
40.0 < 75.0
131.8
75.0 < 99.0
2,516.5
99.0 < 100.0
2,001.0
-$391.6
-322.4
-194.2
351.0
$81.4
111.8
982.1
2,131.8
$73.6
154.1
656.5
1,419.4
$222.7
965.3
1,618.4
322.2
$146.6
1,040.6
5,579.3
6,225.4
4,809.6
-557.2
3,307.2
2,303.7
3,128.7
12,991.9
Differences: Distribution
< 40.0
1.1%
40.0 < 75.0
0.9%
75.0 < 99.0
17.0%
99.0 < 100.0
13.5%
2.6%
2.2%
1.3%
2.4%
0.5%
0.8%
6.6%
14.4%
0.5%
1.0%
4.4%
9.6%
1.5%
6.5%
10.9%
2.2%
6.3%
11.4%
40.3%
42.0%
32.5%
8.5%
22.3%
15.6%
21.1%
100.0%
2010
< 40.0
40.0 < 75.0
75.0 < 99.0
99.0 < 100.0
2009
< 40.0
40.0 < 75.0
75.0 < 99.0
99.0 < 100.0
Source: SOI Files, 2009 and 2010.
Full-year resident returns, amounts in millions.
Differences distribution based on absolute values of year-to-year changes.
Gross income percentiles in Table F.
important, given a combined growth share of 11.0%. This group’s contribution was further enhanced by a
10.9% growth share for miscellaneous income. This is attributed to increased reporting of pension and
annuity income.
The bottom 75% of returns accounted for 17.7% of total income growth. Employee compensation
contributed little (about 11%) to the observed change in total income. Interest and dividend income
losses in excess of $700 million hurt this group, given a net income gain of $1,187.2 million. Aside from a
8.0% growth share in the miscellaneous category (probably related to retirement income), the bottom
three quartiles showed a significant lag in recovery relative to the top quartile.
This report is divided into 3 sections. Section 1 is concerned with overall summary information. Section 2
is divided into 6 chapters that contain summary tables as well as tables of detailed aggregate statistics by
size of income on full year resident income tax returns for the entire state. Chapter 5 is a disaggregation
of the data by county. Data from non-resident returns are presented in Chapter 6. Section 3 (Appendix)
provides an explanation of the terms used in the tables, explains the filing requirements, and details the
sources and limitations of the date. Internet links to the 2010 tax forms and instruction packets on the
Division of Taxation website are included.
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table A. Full Year Resident Gross Income Tax Summary
Item
Taxable Returns
Number
000s
Amount
$m
Non-taxable Returns
Number
000s
Amount
$m
All Returns
Number
000s
Amount
$m
Taxable
Percent of Total Income
Nontaxable
Total
Gross Income:
Employee Compensation
Interest
Dividends
Other
2,424.0
1,353.1
835.0
1,133.4
209,828.3
3,254.6
4,764.0
62,967.2
834.4
398.6
229.5
472.5
14,737.4
482.6
449.1
5,552.4
3,258.4
1,751.6
1,064.5
1,605.9
224,565.7
3,737.2
5,213.1
68,519.5
69.5%
1.1%
1.6%
20.8%
4.9%
0.2%
0.1%
1.8%
74.4%
1.2%
1.7%
22.7%
Total Income
Retirement Exclusion
Other Retirement Exclusion
Excess Retirement Exclusion
Gross Income
2,665.7
230.7
18.4
0.0
2,665.7
280,814.1
3,218.9
169.0
0.0
277,426.2
1,200.4
235.7
162.1
114.4
1,249.7
21,221.5
2,638.8
1,436.8
840.2
17,986.1
3,866.1
466.4
180.4
513.5
3,915.4
302,035.5
5,857.7
1,605.8
840.2
295,412.3
93.0%
1.1%
0.1%
0.0%
91.9%
7.0%
0.9%
0.5%
0.3%
6.0%
100.0%
1.9%
0.5%
0.3%
97.8%
Exemptions:
Regular
Aged
Blind or Disabled
Dependent Children
Other Dependents
Dependent College Student
2,665.7
2,665.7
329.8
45.8
984.8
125.1
173.6
7,478.2
3,904.2
446.6
46.9
2,627.2
246.8
204.9
1,249.7
1,249.7
279.9
45.4
420.1
47.8
33.5
3,145.2
1,518.7
373.8
48.2
1,074.5
90.8
39.2
3,915.4
3,915.4
609.7
91.2
1,404.9
172.8
207.1
10,623.4
5,422.9
820.5
95.0
3,701.7
337.6
244.1
2.5%
1.3%
0.1%
0.0%
0.9%
0.1%
0.1%
1.0%
0.5%
0.1%
0.0%
0.4%
0.0%
0.0%
3.5%
1.8%
0.3%
0.0%
1.2%
0.1%
0.1%
Deductions:
Unreimbursed Medical Expenses
Alimony Paid
Qualified Conservation Contribution
Health Enterprise Zone
1,070.4
1,055.9
23.9
1.0
0.1
6,021.6
5,471.0
538.3
6.4
6.0
216.5
215.7
2.0
0.1
0.0
1,732.4
1,703.3
28.4
0.5
0.1
1,286.9
1,271.6
25.9
1.2
0.1
7,754.0
7,174.3
566.7
6.9
6.1
2.0%
1.8%
0.2%
0.0%
0.0%
0.6%
0.6%
0.0%
0.0%
0.0%
2.6%
2.4%
0.2%
0.0%
0.0%
0.0
0.0
307.1
1,378.8
307.1
1,378.8
0.0%
0.5%
0.5%
Taxable Income
Property Tax Deduction
New Jersey Taxable Income
2,665.7
1,569.7
2,665.7
263,926.4
10,254.0
253,672.3
941.7
32.8
932.2
14,487.3
219.3
14,288.1
3,607.4
1,602.5
3,597.9
278,413.7
10,473.3
267,960.5
87.4%
3.4%
84.0%
4.8%
0.1%
4.7%
92.2%
3.5%
88.7%
Tax Before Credits
Credit for Income Taxes Paid to Other Jurisdiction
Sheltered Workspace Credit
Net Variance
Property Tax Credit
Earned Income Credit
2,665.7
342.2
0.1
2,658.5
391.7
92.5
10,955.0
2,234.5
0.0
(0.0)
19.4
14.6
221.6
93.0
0.0
188.3
221.9
428.8
307.1
272.8
0.0
0.0
11.0
216.0
2,887.3
435.2
11,262.1
2,507.3
3.6%
0.7%
0.1%
0.1%
3.7%
0.8%
2,846.8
613.6
521.3
0.0
30.4
230.7
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.1%
Net Charged Tax
2,665.7
8,686.4
589.7
(192.8)
3,255.4
8,493.6
2.9%
-0.1%
2.8%
Excess Exemptions and
Deductions
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table B. Full Year Taxable Returns Summary
Percent Distribution
NJ Taxable Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Totals
Number of
Returns
000s
Gross
Income
$000s
Net Charged
Tax
$000s
Number of
Returns
Gross
Income
Net Charged
Tax
Effective
Tax
Rate
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
0.0
459.1
1,170.2
2,687.5
3,479.8
4,344.2
5,371.4
12,272.7
12,798.1
30,432.7
27,776.0
71,113.7
47,944.8
19,221.8
7,990.6
4,502.4
10,507.5
5,068.9
10,284.8
0.0
0.0
0.0
17.1
21.5
32.6
40.8
113.4
157.3
520.9
518.8
2,129.8
1,939.0
905.5
413.8
244.1
606.0
313.0
712.9
0.0%
0.9%
2.7%
5.9%
5.7%
5.8%
6.1%
11.2%
9.2%
16.4%
10.7%
17.8%
6.0%
1.0%
0.2%
0.1%
0.1%
0.0%
0.0%
0.0%
0.2%
0.4%
1.0%
1.3%
1.6%
1.9%
4.4%
4.6%
11.0%
10.0%
25.6%
17.3%
6.9%
2.9%
1.6%
3.8%
1.8%
3.7%
0.0%
0.0%
0.0%
0.2%
0.2%
0.4%
0.5%
1.3%
1.8%
6.0%
6.0%
24.5%
22.3%
10.4%
4.8%
2.8%
7.0%
3.6%
8.2%
0.0%
0.0%
0.6%
0.6%
0.7%
0.8%
0.9%
1.2%
1.7%
1.9%
3.0%
4.0%
4.7%
5.2%
5.4%
5.8%
6.2%
6.9%
2,665.7
277,426.2
8,686.4
100.0%
100.0%
100.0%
3.1%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table C. Summary by Return Type
Item
Returns
Gross Income:
Employee Compensation
Interest
Dividends
Other
Total Income
Total Retirement Exclusion
Excess Retirement Exclusion
Fiduciary Distributions
Gross Income
Exemptions:
Regular
Aged
Blind or Disabled
Dependent Children
Other Dependents
Dependent College Student
Deductions:
Unreimbursed Medical Expenses
Alimony Paid
Qualified Conservation Contribution
Health Enterprise Zone
Income Commissions
Excess Exemptions and Deductions
Taxable Income
Property Tax Deduction
New Jersey Taxable Income
Tax Before Credits
Non-refundable credits
Net Variance
Charged Tax
Use Tax Due on Out-of-State Purchases
Estimated Tax Penalty
Total Tax and Penalty
Withholdings
Estimated Payments/Prior Year Credits
Excess Unemployment, Disability, Family Leave Insurance
Taxes Paid by Partnerships
Property Tax Credit
Earned Income Credit
Total Payments and Credits
Invoice payments
Final payments
Receivables
Underpayments
Refunds
Credit Forward
Payables
Overpayments
Full-year
Resident
3,915.4
Part-year
Resident
86.0
NonResident
319.9
$224,565.7
3,737.2
5,213.1
68,519.5
$3,565.5
31.4
36.7
556.5
302,035.5
7,463.5
840.2
4,190.1
34.8
3.7
141,085.7
155.3
8.0
295,412.3
4,159.0
140,939.8
10,623.4
5,422.9
820.5
95.0
3,701.7
337.6
245.7
94.5
58.2
3.6
0.4
28.9
2.3
1.1
885.4
479.5
46.0
2.0
344.6
24.0
12.2
61.7
61.7
11,665.0
6,022.3
870.0
97.4
4,075.2
363.9
259.1
7,754.0
7,174.3
566.7
6.9
6.1
60.4
53.4
6.9
0.0
0.0
662.8
485.7
175.1
1.8
0.2
66.0
1,378.8
19.3
109.2
0.0
20.7
45.3
8,543.2
7,713.5
748.7
8.7
6.3
20.7
1,552.5
278,413.7
10,473.3
267,960.5
4,023.4
62.7
3,962.3
139,413.8
5,748.9
139,413.8
5,748.9
11,262.1
2,507.4
0.0
8,754.7
2.2
12.2
8,769.0
151.9
44.0
0.0
108.1
0.0
0.2
108.2
949.4
0.0
0.0
949.4
184.4
6.7
0.0
177.7
1.0
950.5
177.7
6,917.8
2,891.0
20.8
116.3
30.4
0.1
608.6
391.8
0.5
159.2
30.4
230.7
10,090.8
0.3
1.6
148.7
1,160.1
100.0
7,642.8
3,392.7
21.4
179.7
30.8
232.2
11,499.6
34.5
929.5
-92.7
871.2
0.6
13.0
-1.8
11.8
3.8
88.0
-3.0
88.9
0.6
21.9
78.6
101.1
39.5
1,052.5
-18.9
1,073.0
1,624.7
509.9
58.4
2,193.0
47.8
2.4
2.1
52.2
209.3
101.4
-12.2
298.5
12.2
22.4
-11.5
23.1
1,894.0
636.1
36.7
2,566.8
100.0
23.1
101.1
11,236.6
2,566.8
1,073.0
15.5
9,727.2
9,727.2
0.0
0.0%
Net Payments Estimate of Net Charged Tax
Non-final payments
9,829.7
146.8
1,160.1
Overpayments
2,193.0
52.2
298.5
Underpayments
871.2
11.8
88.9
Other Taxes
14.3
0.2
1.0
Net Charged Tax (net payments calculation)
8,493.6
106.1
949.4
Net Charged Tax (net liability calculation)
8,493.6
106.1
949.4
Discrepancy: amount
0.0
0.0
0.0
percent
0.0%
0.0%
0.0%
Amounts in millions.
Non-final payments equal withholdings, estimates, prior-year credits, excess unemployment-, disability-, and family leave insurance,
and taxes paid by partnerships.
Fiduciary
63.8
All
Returns
4,385.1
494.1
1,226.4
9,538.6
$228,131.2
4,262.7
6,476.2
78,614.6
5,797.4
91.6
5,553.3
11,259.0
79.6
20.4
178.1
178.1
0.0
0.0%
453,108.7
7,653.6
943.6
5,553.3
451,770.1
427,599.8
10,536.0
417,085.5
12,547.9
2,558.2
0.0
9,989.9
2.2
13.4
10,005.4
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table D Tax Payment Analysis Summary- All Returns ($m)
Item
Full-year
Resident
Part-year
Resident
NonResident
Fiduciary
All
Returns
6,917.8
2,891.0
116.3
30.4
871.2
20.8
10,700.9
11.8
0.1
158.6
608.6
391.8
159.2
88.9
0.5
1,249.0
79.6
20.4
101.1
0.0
201.1
7,642.8
3,392.7
179.7
1,073.0
21.4
12,309.6
Refunds
Credits Approved
Gross Outflows
1,624.7
509.9
2,193.0
47.8
2.4
52.2
209.3
101.4
298.5
12.2
22.4
23.1
1,894.0
636.1
2,566.8
Net Collections
8,507.9
106.3
950.5
178.1
9,742.8
Withholdings
Estimated Payments and Credits
Taxes Paid by Partnerships
Cash Payments to Date
Excess UI, DI, FLI
Gross Collections
Statistics of Income 2012: New Jersey Income Tax Returns for 2009
Table E Full Year Resident Gross Income Tax Summary 2004 - 20010
Current Dollars ($000)
2004
2005
2006
2007
2008
2009
2010
Gross Income
247,344,911.7
270,850,408.1
291,004,777.8
314,238,875.1
304,381,122.2
282,571,651.0
295,412,285.9
%
change
'09-'10
4.5%
Employee Compensation
Interest
Dividends
Other Income
S-Corporation Income
Net Profits
Net Capital Gains
Pensions and Annuities
Partnership Shares
Misc. Income
Net Other Retirement Income Exclusion
188,114,569.3
3,204,937.3
4,418,607.5
52,452,197.2
8,178,861.7
9,751,240.6
10,627,749.8
8,137,604.3
11,471,236.3
2,230,581.9
845,399.6
200,613,443.5
4,211,709.6
5,153,915.3
61,786,833.6
9,296,690.1
10,437,399.3
13,334,366.7
9,606,990.0
14,633,182.9
4,478,204.6
915,493.9
212,124,833.3
5,988,724.3
5,981,444.3
67,873,927.5
10,040,513.5
10,684,625.9
15,801,796.8
10,666,794.0
15,906,785.6
4,773,411.7
601,437.2
225,965,575.0
7,154,358.6
6,873,311.1
81,697,634.7
10,264,294.5
11,012,348.9
19,125,678.7
10,634,018.4
19,111,977.6
3,073,710.0
8,230,035.3
232,043,732.4
6,160,519.9
6,257,922.2
67,656,078.7
10,066,874.4
10,958,660.5
8,384,991.5
11,441,231.4
15,450,728.6
2,467,414.2
8,535,627.9
219,756,104.4
4,763,777.3
4,743,761.2
59,780,027.2
8,613,388.1
10,504,067.2
4,798,868.7
17,408,613.6
13,881,876.8
2,278,630.0
7,389,756.1
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
9,227,086.5
11,001,059.8
7,102,535.7
20,418,636.8
16,068,567.3
4,701,661.9
7,463,478.8
2.2%
-21.5%
9.9%
14.6%
7.1%
4.7%
48.0%
17.3%
15.8%
106.3%
1.0%
Exemptions
Regular
Aged
Blind or Disabled
Dependent Children
Other Dependents
Dependent College Student
9,795,007.5
5,054,714.0
651,110.0
79,158.0
3,529,861.5
281,736.0
198,428.0
10,188,016.0
5,312,560.0
714,786.0
89,703.0
3,582,306.0
286,200.0
202,461.0
10,262,936.1
5,349,885.6
733,876.0
94,056.0
3,576,244.5
289,641.0
219,233.0
10,496,572.3
5,479,129.3
784,300.0
97,957.0
3,628,822.5
290,542.5
215,821.0
10,596,804.5
5,494,050.0
802,456.0
99,492.0
3,662,697.0
306,700.5
231,409.0
10,574,166.0
5,417,643.0
811,999.0
98,731.0
3,680,952.0
325,191.0
239,650.0
10,623,381.0
5,422,851.0
820,451.0
95,027.0
3,701,742.0
337,614.0
245,696.0
0.5%
0.1%
1.0%
-3.8%
0.6%
3.8%
2.5%
Deductions
Unreimbursed Medical Expenses
Alimony, Separate Maintenance Payments
Qualified Conservation Contribution
Health Enterprise Zone
Excess Exemptions and Deductions
4,822,961.7
4,425,160.9
389,281.9
8,518.9
0.0
1,261,854.2
5,811,408.8
5,374,114.8
424,134.2
10,701.3
2,458.6
1,850,201.2
6,289,179.6
5,823,699.5
450,617.8
11,917.5
2,944.8
962,873.3
7,260,024.7
6,763,475.4
478,300.5
14,831.3
3,417.4
1,514,212.2
7,149,127.1
6,613,181.6
520,360.1
12,613.5
2,971.9
1,129,553.9
7,281,373.3
6,732,595.2
535,156.1
6,798.8
6,823.2
1,358,330.7
7,754,019.1
7,174,333.6
566,720.8
6,870.1
6,094.6
1,378,776.4
6.5%
6.6%
5.9%
1.0%
-10.7%
1.5%
233,240,878.2
8,053,295.0
225,194,884.4
8,945,669.7
1,760,804.1
30,254.4
111,857.0
7,099,795.1
255,782,499.3
8,772,147.3
247,019,477.5
10,233,675.5
2,053,847.0
30,318.4
110,912.7
8,092,191.2
275,415,535.5
9,508,772.2
265,917,408.2
11,386,741.3
2,220,010.7
31,392.4
112,350.4
8,986,088.9
297,996,490.3
10,092,680.5
287,927,238.0
12,852,730.0
2,563,753.7
30,968.6
185,640.9
10,039,375.0
287,764,744.4
10,409,747.7
277,384,476.6
11,876,614.3
2,545,088.2
30,903.5
221,263.1
9,047,212.7
266,074,442.4
8,467,229.8
257,626,033.2
11,111,405.0
2,355,895.0
37,282.0
285,759.9
8,432,457.6
278,413,662.2
10,473,329.9
267,960,465.3
11,262,070.8
2,507,391.9
30,426.5
230,661.0
8,493,606.2
4.6%
23.7%
4.0%
1.4%
6.4%
-18.4%
-19.3%
0.7%
5,159,365.2
1,590,493.7
1,231,363.9
1,052,011.9
240,087.8
410,948.7
5,710,314.1
2,625,158.0
1,077,567.1
1,201,686.9
383,263.3
116,907.0
6,211,828.4
2,038,389.6
1,217,876.3
1,220,510.9
429,137.9
59,847.7
6,758,108.1
2,351,671.3
1,287,483.0
1,404,902.5
487,478.8
106,967.4
7,010,329.1
2,211,234.8
983,125.5
1,684,222.2
539,085.2
94,270.9
6,736,976.4
1,801,782.0
907,951.2
1,617,254.2
509,408.7
-107,369.4
6,917,840.1
2,891,018.8
963,996.5
1,624,689.9
509,939.3
-34,382.1
2.7%
60.5%
6.2%
0.5%
0.1%
68.0%
Item
Taxable Income
Property Tax Deduction
New Jersey Taxable Income
Tax before Credits
Other Credit
Property Tax Credit
Earned Income Credit
Net Charged Tax
Taxes Withheld
Estimated Payments and Credits Allowed
Cash Payments to Date
Refunds Issued
Credits Approved
Net Receivables
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table F. Gross Income Percentiles by Return-type
Gross Income
Percentile
1.0
5.0
10.0
20.0
25.0
30.0
40.0
50.0
60.0
70.0
75.0
80.0
90.0
95.0
99.0
99.5
99.9
Returns
Total
$0
245
3,359
9,759
13,262
17,119
26,401
37,702
52,261
71,481
84,797
102,315
154,350
217,868
536,882
823,192
2,275,949
Resident Returns
Full-year
$0
283
3,437
9,900
13,464
17,373
26,748
38,175
52,832
72,198
85,609
103,129
155,231
218,964
539,843
827,911
2,286,075
Part-year
$0
0
1,235
5,017
7,068
9,391
14,910
21,785
30,261
41,950
50,120
60,901
100,301
153,654
387,982
584,438
1,816,781
Nonresident
Returns
$0
4,164
8,747
18,948
25,179
32,375
49,667
70,428
98,113
136,488
163,863
204,473
425,284
912,561
5,301,964
10,585,795
43,610,710
Fiduciary
Returns
$0
0
2
596
1,398
2,504
5,787
10,532
16,057
25,004
32,056
43,159
104,207
253,854
2,018,457
4,535,318
19,930,429
4,001,388
3,915,389
85,999
319,931
63,781
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.1a Income Sources by Filing Status, Age: Amounts ($000s)
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
All Returns
Taxable Returns
Non-taxable returns
295,412,285.9
277,426,173.5
17,986,112.5
224,565,680.9
209,828,265.2
14,737,415.6
3,737,184.4
3,254,600.6
482,583.8
5,213,116.4
4,764,018.3
449,098.1
68,519,548.0
62,967,193.8
5,552,354.1
7,463,478.8
3,387,904.5
4,075,574.3
840,235.1
0.0
840,235.1
Seniors
Taxable Returns
Non-taxable returns
32,934,542.2
31,123,327.2
1,811,215.0
12,191,364.3
11,600,990.3
590,374.0
1,901,457.0
1,503,064.6
398,392.3
2,625,706.9
2,262,264.8
363,442.2
22,094,901.5
18,629,570.6
3,465,330.9
6,647,021.5
2,872,563.1
3,774,458.5
768,134.0
0.0
768,134.0
Non-seniors
Taxable Returns
Non-taxable returns
262,477,743.8
246,302,846.3
16,174,897.5
212,374,316.6
198,227,275.0
14,147,041.6
1,835,727.4
1,751,535.9
84,191.5
2,587,409.4
2,501,753.5
85,655.9
46,424,646.5
44,337,623.3
2,087,023.2
816,457.2
515,341.4
301,115.8
72,101.1
0.0
72,101.1
All Returns
Taxable Returns
Non-taxable returns
295,412,285.9
277,426,173.5
17,986,112.5
224,565,680.9
209,828,265.2
14,737,415.6
3,737,184.4
3,254,600.6
482,583.8
5,213,116.4
4,764,018.3
449,098.1
68,519,548.0
62,967,193.8
5,552,354.1
7,463,478.8
3,387,904.5
4,075,574.3
840,235.1
0.0
840,235.1
Single
Taxable Returns
Non-taxable returns
60,414,876.5
55,077,143.7
5,337,732.8
47,717,471.6
43,302,528.7
4,414,942.9
1,080,624.8
827,319.9
253,304.9
1,459,051.1
1,194,522.3
264,528.8
13,069,837.7
11,136,472.0
1,933,365.7
3,419,449.1
1,383,699.2
2,035,749.9
507,340.3
0.0
507,340.3
Married, Joint
Taxable Returns
Non-taxable returns
205,430,932.0
198,258,860.8
7,172,071.3
152,057,931.2
146,513,638.7
5,544,292.4
2,482,349.4
2,273,084.2
209,265.2
3,473,428.6
3,304,651.1
168,777.5
50,887,776.2
48,055,097.5
2,832,678.7
3,776,773.4
1,887,610.8
1,889,162.7
306,220.1
0.0
306,220.1
Married, Separate
Taxable Returns
Non-taxable returns
4,824,513.0
4,584,767.5
239,745.6
3,262,026.3
3,047,420.3
214,606.1
62,285.2
58,698.3
3,586.9
144,353.0
141,361.8
2,991.2
1,406,962.4
1,371,665.4
35,297.0
58,640.5
34,378.3
24,262.2
7,526.7
0.0
7,526.7
Head-of-Household
Taxable Returns
Non-taxable returns
24,543,457.1
19,321,129.3
5,222,327.8
21,401,753.0
16,848,334.2
4,553,418.8
105,290.4
89,570.6
15,719.8
131,274.3
118,832.6
12,441.7
3,091,785.4
2,345,402.4
746,383.0
205,610.5
81,010.5
124,600.0
18,964.5
0.0
18,964.5
Qualifying Spouse
Taxable Returns
Non-taxable returns
198,507.2
184,272.2
14,235.0
126,498.8
116,343.3
10,155.5
6,634.6
5,927.6
707.0
5,009.3
4,650.4
358.9
63,186.3
58,556.5
4,629.8
3,005.2
1,205.6
1,799.5
183.5
0.0
183.5
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.1b Income Sources by Filing Status, Age: Returns (000s)
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
All Returns
Taxable Returns
Non-Taxable Returns
3,915.4
2,665.7
1,249.7
3,258.4
2,424.0
834.4
1,751.6
1,353.1
398.6
1,064.5
835.0
229.5
1,605.9
1,133.4
472.5
513.5
236.9
276.5
114.4
0.0
114.4
Seniors
Taxable Returns
Non-Taxable Returns
609.7
329.8
279.9
238.6
183.8
54.8
469.8
265.5
204.4
326.6
199.0
127.6
528.1
287.7
240.3
448.1
195.7
252.4
107.0
0.0
107.0
Non-seniors
Taxable Returns
Non-Taxable Returns
3,305.7
2,335.9
969.8
3,019.8
2,240.2
779.6
1,281.8
1,087.6
194.2
737.9
636.0
101.9
1,077.8
845.7
232.1
65.4
41.2
24.2
7.5
0.0
7.5
All Returns
Taxable Returns
Non-Taxable Returns
3,915.4
2,665.7
1,249.7
3,258.4
2,424.0
834.4
1,751.6
1,353.1
398.6
1,064.5
835.0
229.5
1,605.9
1,133.4
472.5
513.5
236.9
276.5
114.4
0.0
114.4
Single
Taxable Returns
Non-Taxable Returns
1,732.2
1,067.5
664.7
1,367.4
943.3
424.1
656.1
431.6
224.5
386.7
244.7
142.0
562.5
339.9
222.6
260.8
107.5
153.2
74.6
0.0
74.6
Married, Joint
Taxable Returns
Non-Taxable Returns
1,506.6
1,237.8
268.7
1,289.4
1,138.6
150.8
951.7
813.9
137.8
616.6
540.8
75.8
862.6
695.5
167.1
228.7
118.4
110.3
35.9
0.0
35.9
Married, Separate
Taxable Returns
Non-Taxable Returns
68.1
54.9
13.1
55.4
48.4
6.9
24.7
20.7
4.0
13.3
11.3
1.9
24.4
19.5
4.8
6.7
3.9
2.8
1.2
0.0
1.2
Head-of-Household
Taxable Returns
Non-Taxable Returns
605.9
303.7
302.3
544.2
292.2
252.0
117.3
85.5
31.8
47.0
37.4
9.6
155.0
77.4
77.6
17.0
7.0
10.0
2.7
0.0
2.7
Qualifying Spouse
Taxable Returns
Non-Taxable Returns
2.6
1.8
0.8
2.0
1.5
0.5
1.8
1.3
0.5
1.0
0.8
0.2
1.5
1.1
0.4
0.2
0.1
0.1
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.2a Other Income Detail by Filing Status, Age: Amounts ($000s)
Net
Business
Profit
Net
Capital
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
Taxable Returns
Non-taxable returns
11,001,059.8
9,704,868.1
1,296,191.7
7,102,535.7
6,939,347.9
163,187.8
20,418,636.8
16,991,483.7
3,427,153.1
16,068,567.3
15,811,349.3
257,218.1
9,227,086.5
9,136,998.9
90,087.6
1,399,800.6
1,263,734.5
136,066.2
376,643.5
351,064.4
25,579.1
539,979.8
505,351.8
34,627.9
2,385,238.0
2,262,995.3
122,242.8
Seniors
Taxable Returns
Non-taxable returns
1,259,043.2
1,186,391.5
72,651.7
2,417,762.4
2,310,083.5
107,678.9
13,258,076.6
10,189,042.4
3,069,034.2
2,017,401.4
1,986,385.9
31,015.6
1,547,215.4
1,530,142.4
17,073.0
587,862.7
491,826.8
96,035.9
82,593.7
74,956.6
7,637.1
45,018.5
35,280.3
9,738.2
879,927.6
825,461.3
54,466.3
Non-seniors
Taxable Returns
Non-taxable returns
9,742,016.6
8,518,476.6
1,223,540.0
4,684,773.2
4,629,264.4
55,508.8
7,160,560.2
6,802,441.3
358,118.9
14,051,165.9
13,824,963.4
226,202.5
7,679,871.1
7,606,856.5
73,014.6
811,937.9
771,907.7
40,030.2
294,049.8
276,107.9
17,941.9
494,961.3
470,071.6
24,889.7
1,505,310.4
1,437,533.9
67,776.5
All Returns
Taxable Returns
Non-taxable returns
11,001,059.8
9,704,868.1
1,296,191.7
7,102,535.7
6,939,347.9
163,187.8
20,418,636.8
16,991,483.7
3,427,153.1
16,068,567.3
15,811,349.3
257,218.1
9,227,086.5
9,136,998.9
90,087.6
1,399,800.6
1,263,734.5
136,066.2
376,643.5
351,064.4
25,579.1
539,979.8
505,351.8
34,627.9
2,385,238.0
2,262,995.3
122,242.8
Single
Taxable Returns
Non-taxable returns
1,696,589.4
1,487,691.5
208,897.8
1,364,109.0
1,275,633.0
88,476.0
6,331,599.5
4,874,200.5
1,457,399.0
1,348,378.1
1,326,867.6
21,510.5
959,044.9
948,396.4
10,648.5
292,656.0
242,589.3
50,066.7
110,542.8
95,235.1
15,307.7
206,359.9
191,891.2
14,468.7
760,558.1
693,967.3
66,590.7
Married, Joint
Taxable Returns
Non-taxable returns
8,154,441.1
7,589,969.1
564,472.0
5,415,498.9
5,347,126.3
68,372.7
12,944,924.8
11,165,194.8
1,779,730.0
13,981,451.4
13,757,334.6
224,116.8
7,843,351.3
7,769,332.1
74,019.2
1,017,971.7
942,537.0
75,434.7
139,243.8
132,072.0
7,171.8
4,670.6
4,502.4
168.2
1,386,222.5
1,347,029.2
39,193.4
Married, Separate
Taxable Returns
Non-taxable returns
211,461.1
202,882.3
8,578.8
131,236.0
129,874.4
1,361.6
248,705.4
229,627.9
19,077.5
466,917.5
464,571.9
2,345.6
183,121.9
182,327.6
794.3
32,906.0
31,549.5
1,356.5
4,503.8
4,285.6
218.1
4,399.6
4,175.3
224.3
123,711.2
122,371.0
1,340.2
Head-of-Household
Taxable Returns
Non-taxable returns
932,923.8
419,939.8
512,983.9
186,659.1
181,755.4
4,903.7
870,989.2
702,854.2
168,135.0
259,198.0
249,993.9
9,204.0
238,053.1
233,501.8
4,551.3
55,288.2
46,213.7
9,074.5
122,301.8
119,446.0
2,855.7
324,549.7
304,783.0
19,766.8
101,822.5
86,914.5
14,908.1
Qualifying Spouse
Taxable Returns
Non-taxable returns
5,644.4
4,385.3
1,259.1
5,032.6
4,958.8
73.8
22,417.9
19,606.3
2,811.6
12,622.3
12,581.2
41.1
3,515.3
3,440.8
74.4
978.6
845.0
133.7
51.4
25.7
25.7
0.0
0.0
0.0
12,923.7
12,713.3
210.4
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.2b Other Income Detail by Filing Status, Age: Returns (000s)
Net
Business
Profit
Net
Capital
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
Taxable Returns
Non-taxable returns
429.2
284.6
144.6
377.2
309.6
67.5
845.1
578.2
266.9
120.1
108.8
11.2
72.6
68.1
4.4
105.4
80.7
24.7
20.6
15.0
5.7
23.0
18.8
4.2
176.2
141.1
35.2
Seniors
Taxable Returns
Non-taxable returns
46.8
33.6
13.2
117.0
80.1
36.9
476.6
256.2
220.4
25.8
22.1
3.7
10.6
9.6
1.0
37.8
22.1
15.6
5.8
3.2
2.6
2.9
1.7
1.2
47.2
33.3
13.9
Non-seniors
Taxable Returns
Non-taxable returns
382.4
33.6
13.2
260.1
80.1
36.9
368.6
256.2
220.4
94.3
22.1
3.7
62.0
9.6
1.0
67.6
22.1
15.6
14.8
3.2
2.6
20.1
1.7
1.2
129.0
33.3
13.9
All Returns
Taxable Returns
Non-taxable returns
429.2
284.6
144.6
377.2
309.6
67.5
845.1
578.2
266.9
120.1
108.8
11.2
72.6
68.1
4.4
105.4
80.7
24.7
20.6
15.0
5.7
23.0
18.8
4.2
176.2
141.1
35.2
Single
Taxable Returns
Non-taxable returns
109.5
66.4
43.1
132.9
89.5
43.4
324.5
187.3
137.2
25.0
20.1
4.8
11.1
10.0
1.1
28.2
18.2
10.0
6.9
4.8
2.1
10.2
8.4
1.8
63.4
43.6
19.8
Married, Joint
Taxable Returns
Non-taxable returns
246.6
198.1
48.5
224.0
202.9
21.1
450.6
342.3
108.3
89.0
83.6
5.4
57.1
54.3
2.8
68.9
56.8
12.1
10.6
8.2
2.4
0.4
0.3
0.0
98.3
87.5
10.8
Married, Separate
Taxable Returns
Non-taxable returns
7.1
5.4
1.7
4.8
4.2
0.5
11.4
9.1
2.3
1.8
1.7
0.2
1.3
1.2
0.1
1.7
1.4
0.3
0.3
0.3
0.1
0.2
0.2
0.0
2.5
2.1
0.4
Head-of-Household
Taxable Returns
Non-taxable returns
65.7
14.6
51.1
15.1
12.6
2.5
57.7
38.8
18.8
4.2
3.4
0.8
3.1
2.6
0.4
6.5
4.2
2.3
2.7
1.7
1.1
12.2
9.9
2.3
11.9
7.6
4.3
Qualifying Spouse
Taxable Returns
Non-taxable returns
0.2
0.1
0.1
0.4
0.4
0.1
0.9
0.7
0.2
0.1
0.1
0.0
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.3 Income Sources as Percent of Total Income by Filing Status, Age
All Full-year Resident Taxpayers
Number
of Returns
Amount
Percent
Total Income
3,258.4
1,751.6
1,064.5
1,605.9
3,866.1
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
302,035,529.6
74.4%
1.2%
1.7%
22.7%
100.0%
513.5
7,463,478.8
2.5%
3,915.4
295,412,285.9
97.8%
72.6
429.2
377.2
845.1
120.1
105.4
20.6
23.0
176.2
9,227,086.5
11,001,059.8
7,102,535.7
20,418,636.8
16,068,567.3
1,399,800.6
376,643.5
539,979.8
2,385,238.0
3.1%
3.6%
2.4%
6.8%
5.3%
0.5%
0.1%
0.2%
0.8%
1,605.9
68,519,548.0
22.7%
Number
of Returns
Amount
Percent
Total Income
Employee Compensation
Interest
Dividends
Other Income
Total Income
238.6
469.8
326.6
528.1
602.9
12,191,364.3
1,901,457.0
2,625,706.9
22,094,901.5
38,813,429.7
31.4%
4.9%
6.8%
56.9%
100.0%
Less Retirement Exclusion
448.1
6,647,021.5
17.1%
Gross Income
609.7
32,934,542.2
84.9%
Other Income
S-Corporation Income
Net Business Profits
Net Capital Gains
Pensions and Annuities
Partnership Income
Rental Income
Net Gambling Income
Alimony Received
Miscellaneous
10.6
46.8
117.0
476.6
25.8
37.8
5.8
2.9
47.2
1,547,215.4
1,259,043.2
2,417,762.4
13,258,076.6
2,017,401.4
587,862.7
82,593.7
45,018.5
879,927.6
4.0%
3.2%
6.2%
34.2%
5.2%
1.5%
0.2%
0.1%
2.3%
Total Other Income
528.1
22,094,901.5
56.9%
Income Source
Employee Compensation
Interest
Dividends
Other Income
Total Income
Less Retirement Exclusion
Gross Income
Other Income
S-Corporation Income
Net Business Profits
Net Capital Gains
Pensions and Annuities
Partnership Income
Rental Income
Net Gambling Income
Alimony Received
Miscellaneous
Total Other Income
Returns with at least One Filer 65+
Income Source
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.4a Gross Income Distribution by Gross Income Class
All Full-year Resident Returns
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Returns
(000s)
Gross Income
Amount
($000s)
173.7
314.6
300.7
269.1
233.6
205.7
187.9
326.8
267.1
506.4
311.9
582.9
190.5
30.2
6.8
2.7
3.7
0.8
0.4
$0.0
780,669.5
2,253,809.3
3,346,652.6
4,067,852.2
4,617,502.3
5,157,022.5
11,376,469.0
11,974,125.2
31,124,233.6
26,981,467.5
80,134,754.9
54,134,520.2
20,349,502.8
8,218,857.7
4,668,590.2
10,742,974.7
5,145,656.3
10,337,625.4
3,915.4
295,412,285.9
Amount
Gross
Income
Average
4.4%
8.0%
7.7%
6.9%
6.0%
5.3%
4.8%
8.3%
6.8%
12.9%
8.0%
14.9%
4.9%
0.8%
0.2%
0.1%
0.1%
0.0%
0.0%
0.0%
0.3%
0.8%
1.1%
1.4%
1.6%
1.7%
3.9%
4.1%
10.5%
9.1%
27.1%
18.3%
6.9%
2.8%
1.6%
3.6%
1.7%
3.5%
$0
2,481
7,494
12,437
17,417
22,449
27,446
34,814
44,835
61,463
86,517
137,478
284,124
674,651
1,205,465
1,719,554
2,902,722
6,735,152
24,850,061
100.0%
100.0%
75,449
Amount
Gross
Income
Average
Percent of Total:
Returns
Full-year Resident Returns with at least one Filer 65+
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns
(000s)
Gross Income
Amount
($000s)
121.9
45.1
48.6
44.5
38.6
33.8
29.4
48.9
37.9
61.5
19.5
56.4
18.2
3.5
0.8
0.3
0.5
0.1
0.1
$0.0
112,205.2
362,973.4
554,002.2
672,616.8
758,284.2
806,704.0
1,700,153.4
1,697,903.6
3,758,895.1
1,629,270.0
7,629,891.3
5,280,739.2
2,356,005.3
1,001,046.1
582,303.1
1,366,918.9
853,185.1
1,811,445.2
20.0%
7.4%
8.0%
7.3%
6.3%
5.5%
4.8%
8.0%
6.2%
10.1%
3.2%
9.3%
3.0%
0.6%
0.1%
0.1%
0.1%
0.0%
0.0%
0.0%
0.3%
1.1%
1.7%
2.0%
2.3%
2.4%
5.2%
5.2%
11.4%
4.9%
23.2%
16.0%
7.2%
3.0%
1.8%
4.2%
2.6%
5.5%
$0
2,489
7,475
12,444
17,423
22,438
27,433
34,781
44,772
61,159
83,420
135,272
289,419
675,073
1,203,180
1,712,656
2,971,563
6,613,838
24,478,989
609.7
32,934,542.2
100.0%
100.0%
54,021
Percent of Total:
Returns
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.4b Gross Income Distribution by Gross Income Percentile
All Full-year Resident Returns
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
Total
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Returns
(000s)
Gross Income
Amount
($000s)
391.5
391.5
195.8
195.8
391.5
391.5
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
373,315.0
2,599,833.3
2,280,431.0
3,008,523.4
8,582,499.9
12,630,487.7
17,701,424.5
24,227,549.7
15,390,343.8
18,430,812.8
49,217,474.5
35,594,339.6
48,727,109.7
12,856,623.5
19,628,089.1
24,163,428.3
3,915.4
295,412,285.9
Amount
Gross
Income
Average
10.0%
10.0%
5.0%
5.0%
10.0%
10.0%
10.0%
10.0%
5.0%
5.0%
10.0%
5.0%
4.0%
0.5%
0.4%
0.1%
0.1%
0.9%
0.8%
1.0%
2.9%
4.3%
6.0%
8.2%
5.2%
6.2%
16.7%
12.0%
16.5%
4.4%
6.6%
8.2%
953
6,640
11,649
15,368
21,920
32,259
45,210
61,878
78,615
94,146
125,703
181,818
311,126
656,723
1,253,266
6,171,399
100.0%
100.0%
75,449
Percent of Total:
Returns
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.5a Gross Income Component By Gross Income Level: Amounts ($000s)
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Employee
Compensation
Interest
Dividends
Other
Total
Income
Retirement
Exclusion
11,245.6
560,728.0
1,607,361.7
2,380,962.4
3,090,541.1
3,634,789.5
4,152,427.0
9,320,310.4
9,962,178.0
26,444,729.9
24,050,357.4
67,937,109.4
41,899,068.4
12,931,188.4
4,635,052.1
2,496,447.3
5,045,248.1
1,993,616.0
2,412,320.3
127,032.5
87,106.8
92,293.0
96,190.9
91,902.9
91,166.3
87,807.2
166,764.3
153,986.1
333,830.1
182,895.6
678,942.6
592,143.4
286,032.0
141,571.2
86,341.3
187,487.5
89,705.5
163,985.3
91,963.6
83,166.6
91,563.1
95,179.6
96,200.0
96,830.8
94,389.0
182,661.9
172,330.7
389,428.9
206,376.5
921,019.1
919,938.4
464,264.1
217,102.8
118,429.8
313,498.4
196,131.3
462,641.9
781,190.9
729,228.4
1,099,487.5
1,359,771.3
1,311,371.5
1,259,640.3
1,229,765.8
2,390,661.0
2,224,894.2
4,862,821.8
2,724,188.8
10,600,344.8
10,723,984.1
6,668,054.0
3,225,146.6
1,967,371.8
5,196,743.7
2,866,203.5
7,298,677.9
1,011,432.5
1,460,229.8
2,890,705.3
3,932,104.3
4,590,015.5
5,082,426.9
5,564,389.0
12,060,397.5
12,513,389.0
32,030,810.7
27,163,818.2
80,137,415.8
54,135,134.3
20,349,538.4
8,218,872.7
4,668,590.2
10,742,977.7
5,145,656.3
10,337,625.4
1,851,667.6
679,560.3
636,896.0
585,451.7
522,163.3
464,924.6
407,366.5
683,928.5
539,263.8
906,577.1
182,350.7
2,660.9
614.0
35.7
15.0
0.0
3.0
0.0
0.0
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
302,035,529.6
7,463,478.8
Gross Income Component By Gross Income Level: Returns (000s)
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Employee
Compensation
Interest
Dividends
Other
Total
Income
Retirement
Exclusion
9.2
217.7
232.3
208.5
190.2
172.9
161.6
287.3
239.9
467.3
300.2
553.5
178.5
26.8
5.9
2.3
3.1
0.7
0.3
91.8
103.6
76.3
67.6
61.2
57.7
55.9
109.8
105.7
242.4
174.2
404.0
159.4
28.2
6.6
2.6
3.6
0.8
0.4
52.5
69.3
44.2
37.1
33.1
30.9
29.1
56.0
53.8
126.2
94.3
267.9
132.0
25.1
6.0
2.4
3.4
0.7
0.4
106.1
93.0
106.5
102.7
79.4
66.4
59.9
107.2
93.6
193.3
125.7
303.1
130.1
25.6
6.1
2.5
3.5
0.7
0.4
124.4
314.6
300.7
269.1
233.6
205.7
187.9
326.8
267.1
506.4
311.9
582.9
190.5
30.2
6.8
2.7
3.7
0.8
0.4
128.9
45.5
44.0
40.3
35.3
31.2
27.5
46.5
36.8
60.9
15.8
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
3,258.4
1,751.6
1,064.5
1,605.9
3,866.1
513.5
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.5b Gross Income Component By Gross Income Percentile: Amounts ($000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Employee
Compensation
Interest
Dividends
Other
Total
Income
Retirement
Exclusion
271,002.1
1,866,886.5
1,619,622.4
2,214,669.7
6,736,537.1
10,302,101.2
14,757,722.3
20,598,642.8
13,348,874.1
16,488,171.5
41,812,691.7
29,948,107.3
36,995,589.9
8,248,476.5
10,935,994.0
8,420,591.6
185,986.2
118,768.8
69,146.9
72,042.2
171,701.9
192,667.0
225,291.8
259,839.2
137,053.3
111,460.1
419,581.5
301,125.1
555,564.7
176,897.6
334,707.4
405,350.8
147,905.8
116,796.7
67,974.5
74,863.7
181,704.7
208,548.9
253,602.4
302,570.1
160,836.3
124,848.7
549,890.9
444,014.8
864,763.4
295,500.9
504,305.2
914,989.4
1,253,358.2
1,328,813.4
948,122.9
1,077,840.0
2,370,418.6
2,756,252.9
3,246,167.7
3,764,969.0
1,992,721.7
1,718,791.6
6,437,220.0
4,901,799.4
10,311,694.3
4,135,781.1
7,853,100.6
14,422,496.5
1,858,252.3
3,431,265.4
2,704,866.6
3,439,415.6
9,460,362.4
13,459,570.0
18,482,784.2
24,926,021.1
15,639,485.4
18,443,272.0
49,219,384.1
35,595,046.6
48,727,612.2
12,856,656.1
19,628,107.1
24,163,428.3
2,325,172.4
831,432.1
424,435.6
430,892.3
877,862.4
829,082.4
781,359.6
698,471.3
249,141.7
12,459.2
1,909.6
706.9
502.6
32.7
18.0
0.0
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
302,035,529.6
7,463,478.8
Gross Income Component By Gross Income Percentile: Returns (000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Gross income percentiles based on full-year resident returns
Employee
Compensation
Interest
Dividends
Other
Total
Income
Retirement
Exclusion
151.1
303.5
151.7
155.5
327.9
342.1
352.0
361.7
184.9
189.8
371.3
186.8
145.9
17.4
13.5
3.3
168.3
102.0
49.2
49.8
108.8
126.1
155.5
188.4
106.1
113.6
264.2
149.2
133.2
18.3
15.0
3.9
104.8
60.4
27.1
26.9
58.3
64.7
79.1
97.9
57.2
62.9
169.7
109.5
112.2
16.3
13.7
3.6
170.0
133.0
74.8
70.8
127.4
126.8
136.6
150.0
80.5
80.4
198.1
112.5
110.6
16.6
14.0
3.8
342.2
391.4
196.0
195.8
391.5
391.6
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
160.4
57.3
29.3
29.4
59.0
56.3
53.2
46.9
17.9
3.2
0.4
0.1
0.1
0.0
0.0
0.0
3,258.4
1,751.6
1,064.5
1,605.9
3,866.1
513.5
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.6a Components of Other Income By Gross Income Level: Amounts ($000s)
S-Corporation
Net Business
Profits
Net Capital
Gains
Pensions and
Annuities
Partnership
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
179.8
767.5
3,062.9
5,687.1
8,909.8
10,158.0
14,250.0
35,087.4
43,671.4
135,591.2
155,123.4
702,558.4
1,332,491.6
1,231,128.2
706,529.5
523,649.4
1,483,911.3
1,014,243.9
1,820,085.8
3,918.3
46,105.6
263,076.7
425,538.5
328,320.5
255,990.9
232,593.7
418,241.9
356,502.4
828,967.5
745,510.6
2,372,823.6
2,706,336.7
1,026,190.6
336,312.1
132,274.3
304,889.8
111,839.8
105,626.4
21,082.0
24,748.0
32,683.9
35,205.7
36,012.0
39,008.2
39,579.0
80,072.9
83,491.8
225,816.2
162,152.5
860,530.0
1,344,309.3
928,440.8
445,104.0
263,869.0
838,484.8
497,610.1
1,144,335.3
697,576.6
615,432.9
731,635.9
811,201.4
843,583.8
856,642.1
839,268.0
1,638,770.5
1,510,116.0
3,087,719.2
1,172,438.5
4,859,178.4
2,034,696.0
418,965.1
110,541.6
51,399.9
88,964.2
24,050.2
26,456.7
693.6
2,870.3
9,251.8
15,071.4
20,484.0
24,398.1
27,268.9
61,929.4
70,736.3
198,764.0
215,787.0
976,245.7
2,489,394.5
2,643,679.2
1,444,616.7
887,303.8
2,194,662.7
1,020,150.8
3,765,259.2
38,346.1
18,279.6
22,797.5
23,084.3
25,134.4
24,924.7
25,443.6
49,970.3
51,908.3
123,797.8
87,829.6
292,630.5
286,425.1
129,038.2
50,711.7
21,650.7
54,501.7
19,045.2
54,281.4
3,095.0
2,333.6
2,963.3
3,286.4
4,031.7
3,913.5
3,732.0
7,709.4
7,756.4
17,582.6
12,334.4
39,326.7
69,034.3
36,502.1
6,871.5
9,202.7
13,987.1
21,206.0
111,774.8
3,933.8
2,846.8
5,838.5
10,519.7
13,853.5
15,049.2
16,978.9
41,269.2
44,506.6
112,959.8
77,265.4
133,823.6
49,484.1
6,870.0
0.0
532.2
3,711.4
476.0
61.1
12,365.7
15,844.1
28,177.0
30,176.8
31,041.8
29,555.7
30,651.9
57,610.1
56,205.1
131,623.5
95,747.3
363,228.1
411,812.6
247,239.8
124,459.5
77,489.8
213,630.6
157,581.5
270,797.2
Total
9,227,086.5
11,001,059.8
7,102,535.7
20,418,636.8
16,068,567.3
1,399,800.6
376,643.5
539,979.8
2,385,238.0
Gross Income
Components of Other Income By Gross Income Level: Returns (000s)
S-Corporation
Net Business
Profits
Net Capital
Gains
Pensions and
Annuities
Partnership
Income
Rental
Income
Net
Gambling
Alimony
Received
Other
Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
0.2
0.4
0.7
0.9
1.1
1.1
1.3
2.7
2.8
7.0
6.6
20.7
17.4
5.8
1.7
0.8
1.2
0.3
0.2
3.4
21.4
42.3
44.8
27.6
19.1
15.9
26.5
21.8
47.3
35.9
80.1
34.5
6.0
1.2
0.4
0.6
0.1
0.1
13.8
19.9
14.3
12.0
10.6
10.3
9.7
18.5
17.6
41.4
30.2
96.0
60.4
14.3
3.8
1.5
2.2
0.5
0.3
95.0
49.5
50.1
47.6
42.9
39.4
36.2
65.4
56.3
108.8
56.2
143.2
44.9
6.6
1.4
0.6
0.8
0.2
0.1
0.9
2.2
2.4
2.5
2.6
2.5
2.4
4.8
4.5
11.0
8.9
28.9
27.6
11.1
3.3
1.4
2.2
0.5
0.3
8.4
3.7
4.0
4.0
4.0
3.7
3.5
6.4
6.0
13.0
8.8
22.7
12.5
2.9
0.8
0.3
0.4
0.1
0.1
1.2
1.0
1.1
1.1
1.2
1.0
1.0
1.8
1.7
3.0
1.8
3.3
1.3
0.2
0.0
0.0
0.0
0.0
0.0
0.7
0.5
0.8
1.1
1.3
1.3
1.3
2.8
2.7
5.3
2.6
2.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
5.4
8.4
8.9
7.6
6.8
6.0
5.6
10.3
9.7
21.7
15.1
40.0
21.1
5.6
1.6
0.7
1.2
0.3
0.2
Total
72.6
429.2
377.2
845.1
120.1
105.4
20.6
23.0
176.2
Gross Income
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.6b Components of Other Income By Gross Income Percentile: Amounts ($000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Total
S-Corporation
Net Business
Profits
Net Capital
Gains
Pensions and
Annuities
Partnership
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
486.7
3,407.0
3,513.7
6,178.2
20,007.7
37,737.0
63,603.7
105,386.0
82,786.5
112,590.8
375,889.0
419,281.8
1,346,078.6
750,026.3
1,818,105.1
4,082,008.4
23,578.5
278,723.1
288,393.2
317,548.4
500,865.4
492,823.8
524,357.1
640,523.3
427,957.7
504,431.0
1,376,631.0
1,220,194.2
2,557,235.0
655,160.4
740,662.6
451,975.2
36,989.4
40,736.1
25,331.0
27,532.2
72,849.2
88,684.0
125,182.0
174,587.6
111,983.2
106,834.1
474,470.2
488,310.7
1,320,397.2
584,844.5
1,083,319.9
2,340,484.3
1,107,461.7
922,702.7
573,538.7
655,413.5
1,591,489.9
1,891,854.2
2,196,448.8
2,390,850.5
1,076,392.8
666,633.7
3,204,360.0
1,763,475.2
1,725,081.4
269,451.2
260,338.8
123,143.6
2,108.5
10,433.7
10,241.8
14,357.0
45,246.7
67,940.5
102,140.9
155,340.0
116,107.9
152,639.4
511,797.6
611,894.4
2,594,897.7
1,615,922.4
3,504,475.7
6,553,023.1
50,685.2
28,211.5
16,050.4
19,518.9
47,453.7
56,864.0
74,383.5
96,237.3
59,189.9
56,925.6
172,061.8
143,337.4
265,454.3
83,754.0
110,551.9
119,121.1
4,663.1
3,644.4
2,385.8
2,940.4
7,263.5
8,828.7
11,818.9
13,422.9
7,661.5
7,773.2
23,209.6
22,479.0
66,440.1
18,827.0
30,279.9
145,005.6
5,751.4
6,769.6
7,307.7
9,920.2
28,369.9
44,742.8
65,721.6
87,244.7
47,415.5
50,314.7
88,619.6
47,246.2
41,097.9
3,572.7
3,539.9
2,345.4
21,633.7
34,185.4
21,360.6
24,431.2
56,872.6
66,777.9
82,511.1
101,376.6
63,226.8
60,649.3
210,181.3
185,580.5
395,012.0
154,222.6
301,826.7
605,389.7
9,227,086.5
11,001,059.8
7,102,535.7
20,418,636.8
16,068,567.3
1,399,800.6
376,643.5
539,979.8
2,385,238.0
Components of Other Income By Gross Income Percentile: Returns (000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Total
Gross income percentiles based on full-year resident returns.
S-Corporation
Net Business
Profits
Net Capital
Gains
Pensions and
Annuities
Partnership
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
0.4
0.8
0.6
0.8
2.1
3.0
4.0
5.5
3.7
4.5
12.4
9.9
15.8
3.7
3.9
1.3
16.9
48.7
32.7
28.3
37.9
32.1
31.9
36.7
21.4
23.6
52.3
29.9
29.2
3.9
2.8
0.7
28.3
19.4
8.8
8.6
19.3
21.4
25.7
32.3
18.9
20.0
59.1
42.3
53.0
9.3
8.5
2.5
129.0
64.6
34.4
35.3
74.2
77.3
82.0
84.2
40.8
34.1
96.7
47.5
36.7
4.3
3.3
0.8
2.4
3.0
1.8
2.0
4.7
5.5
6.6
8.6
5.3
6.1
17.2
13.9
25.9
7.2
7.6
2.4
11.0
5.0
2.8
3.2
7.0
7.5
8.8
10.1
5.6
5.8
14.2
9.4
10.9
1.9
1.7
0.5
1.9
1.4
0.8
0.9
1.9
2.1
2.3
2.4
1.2
1.1
2.2
1.1
1.1
0.1
0.1
0.0
0.9
1.0
0.8
1.0
2.4
3.1
3.9
4.1
1.7
1.5
1.7
0.5
0.3
0.0
0.0
0.0
11.0
11.5
5.5
5.6
11.5
12.0
14.2
16.9
9.5
9.8
25.5
15.9
18.5
3.6
3.7
1.4
72.6
429.2
377.2
845.1
120.1
105.4
20.6
23.0
176.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.7 Gross Income Distribution by Filing Status
Married Filing Jointly
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Returns
(000s)
43.6
26.3
33.0
41.3
44.7
43.7
43.1
84.4
81.4
204.8
181.7
468.9
169.8
27.0
6.1
2.4
3.3
0.7
0.4
1,506.6
Amount
($000s)
0.0
63,710.1
251,269.1
518,677.3
780,929.2
983,077.2
1,185,627.8
2,949,016.2
3,658,963.8
12,797,464.7
15,818,151.5
65,403,709.4
48,236,694.8
18,231,383.9
7,385,708.2
4,212,982.2
9,530,667.5
4,401,294.0
9,021,605.2
205,430,932.0
Percent of Total:
Returns
2.9%
1.7%
2.2%
2.7%
3.0%
2.9%
2.9%
5.6%
5.4%
13.6%
12.1%
31.1%
11.3%
1.8%
0.4%
0.2%
0.2%
0.0%
0.0%
100.0%
Amount
0.0%
0.0%
0.1%
0.3%
0.4%
0.5%
0.6%
1.4%
1.8%
6.2%
7.7%
31.8%
23.5%
8.9%
3.6%
2.1%
4.6%
2.1%
4.4%
100.0%
Average ($)
0
2,422
7,603
12,557
17,484
22,491
27,486
34,950
44,964
62,487
87,080
139,497
284,084
674,986
1,206,027
1,720,287
2,895,979
6,740,113
24,515,232
136,357
Returns
(000s)
2.9
3.4
3.7
3.8
3.7
3.7
3.8
7.5
6.9
12.8
6.9
6.7
1.6
0.3
0.1
0.0
0.1
0.0
0.0
68.1
Amount
($000s)
0.0
7,969.7
28,088.9
47,267.0
63,936.3
83,334.5
104,357.7
263,234.1
310,424.2
784,365.9
589,124.3
871,420.3
467,451.1
210,574.1
97,594.4
77,481.5
203,367.2
138,498.1
476,023.8
4,824,513.0
Percent of Total:
Returns
4.3%
5.0%
5.5%
5.6%
5.4%
5.4%
5.6%
11.1%
10.2%
18.9%
10.1%
9.9%
2.4%
0.5%
0.1%
0.1%
0.1%
0.0%
0.0%
100.0%
Amount
0.0%
0.2%
0.6%
1.0%
1.3%
1.7%
2.2%
5.5%
6.4%
16.3%
12.2%
18.1%
9.7%
4.4%
2.0%
1.6%
4.2%
2.9%
9.9%
100.0%
Average ($)
0
2,326
7,527
12,449
17,488
22,486
27,499
34,991
44,833
61,102
85,991
129,869
286,956
679,271
1,219,930
1,684,380
2,947,351
6,595,148
43,274,888
70,896
Returns
Amount
Percent of Total:
Married Filing Separately
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Single
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
(000s)
116.9
260.1
212.9
154.6
122.6
104.5
92.4
157.8
124.9
205.0
85.7
77.2
14.5
2.2
0.5
0.2
0.3
0.1
0.0
1,732.2
($000s)
0.0
642,007.1
1,572,108.4
1,913,349.9
2,133,023.0
2,344,598.8
2,534,988.2
5,491,117.7
5,593,489.8
12,449,862.6
7,341,283.6
10,001,994.2
4,132,452.0
1,466,255.1
575,672.6
291,930.2
831,465.9
506,356.7
592,920.7
60,414,876.5
Returns
6.7%
15.0%
12.3%
8.9%
7.1%
6.0%
5.3%
9.1%
7.2%
11.8%
4.9%
4.5%
0.8%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
100.0%
Amount
0.0%
1.1%
2.6%
3.2%
3.5%
3.9%
4.2%
9.1%
9.3%
20.6%
12.2%
16.6%
6.8%
2.4%
1.0%
0.5%
1.4%
0.8%
1.0%
100.0%
Average ($)
0
2,469
7,384
12,374
17,401
22,430
27,431
34,799
44,800
60,742
85,646
129,533
284,702
673,521
1,194,341
1,717,236
3,012,558
6,751,423
19,126,473
34,877
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.7 Gross Income Distribution by Filing Status
(continued)
Head of Household
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Returns
(000s)
10.2
24.7
50.9
69.2
62.5
53.6
48.4
76.9
53.7
83.4
37.3
29.7
4.5
0.7
0.1
0.0
0.1
0.0
0.0
605.9
Amount
($000s)
0.0
66,733.7
401,291.9
865,368.0
1,087,477.2
1,203,496.8
1,328,586.0
2,664,953.9
2,401,768.0
5,066,192.0
3,206,169.5
3,804,026.9
1,270,109.7
430,846.6
155,347.2
82,619.3
174,115.0
99,507.4
234,848.1
24,543,457.1
Percent of Total:
Returns
1.7%
4.1%
8.4%
11.4%
10.3%
8.8%
8.0%
12.7%
8.9%
13.8%
6.2%
4.9%
0.7%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
100.0%
Amount
0.0%
0.3%
1.6%
3.5%
4.4%
4.9%
5.4%
10.9%
9.8%
20.6%
13.1%
15.5%
5.2%
1.8%
0.6%
0.3%
0.7%
0.4%
1.0%
100.0%
Average ($)
0
2,701
7,882
12,504
17,398
22,448
27,434
34,677
44,719
60,779
85,864
128,077
282,686
661,823
1,213,650
1,721,235
2,720,546
6,633,827
46,969,623
40,505
Returns
(000s)
Amount
($000s)
Percent of Total:
Returns
Amount
Average ($)
Qualifying Spouse
Gross Income
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
0.1
0.1
0.1
0.2
0.1
0.1
0.1
0.2
0.2
0.4
0.3
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
2.6
0.0
249.0
1,051.0
1,990.5
2,486.4
2,995.0
3,462.8
8,147.2
9,479.5
26,348.4
26,738.5
53,604.1
27,812.6
10,442.9
4,535.3
3,577.1
3,359.2
0.0
12,227.6
198,507.2
2.5%
4.6%
5.4%
6.1%
5.6%
5.1%
4.9%
9.0%
8.1%
16.6%
11.8%
15.8%
3.7%
0.6%
0.2%
0.1%
0.0%
0.0%
0.0%
100.0%
0.0%
0.1%
0.5%
1.0%
1.3%
1.5%
1.7%
4.1%
4.8%
13.3%
13.5%
27.0%
14.0%
5.3%
2.3%
1.8%
1.7%
0.0%
6.2%
100.0%
0
2,092
7,507
12,598
17,267
22,519
27,483
35,117
44,926
61,418
87,381
131,061
286,728
696,196
1,133,820
1,788,568
3,359,200
12,227,603
76,585
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.11a Income Source by Gross Income Level: All Returns (Amounts, $000s)
Gross Income
Level
Employee
Compensation
Interest
Dividends
All Returns
295,412,285.9
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
7,463,478.8
840,235.1
Taxable Returns
277,426,173.5
0.0
0.0
0.0
1,712,810.7
2,028,248.4
3,216,439.6
4,034,037.0
10,255,687.7
11,416,274.6
29,626,246.2
25,661,544.8
77,617,328.7
52,980,238.0
20,089,432.8
8,148,351.5
4,614,265.5
10,631,305.5
5,109,135.6
10,284,826.8
209,828,265.2
0.0
0.0
0.0
1,396,721.7
1,632,453.2
2,480,665.2
3,206,330.5
8,397,171.4
9,467,039.7
25,023,655.6
22,762,495.1
65,495,723.0
40,815,347.4
12,719,692.7
4,585,195.4
2,461,410.7
5,007,188.7
1,982,211.1
2,394,964.1
3,254,600.6
0.0
0.0
0.0
34,948.3
42,935.4
73,146.5
77,909.1
156,975.3
148,155.4
325,894.9
179,328.5
672,964.7
589,994.2
285,456.2
141,289.4
86,089.0
186,131.4
89,607.8
163,774.4
4,764,018.3
0.0
0.0
0.0
36,978.5
49,157.7
77,168.5
83,297.1
170,114.2
164,930.1
379,240.7
202,850.3
915,287.6
917,362.5
463,664.6
215,346.0
118,164.7
312,785.0
195,837.7
461,833.1
62,967,193.8
0.0
0.0
0.0
423,343.1
504,846.7
973,605.3
1,039,433.7
2,185,846.4
2,159,376.7
4,784,424.7
2,695,494.5
10,535,963.4
10,658,132.9
6,620,651.9
3,206,535.8
1,948,601.1
5,125,203.4
2,841,479.0
7,264,255.1
3,387,904.5
0.0
0.0
0.0
179,180.9
201,144.6
388,145.9
372,933.4
654,419.6
523,227.3
886,969.6
178,623.6
2,609.9
599.0
32.7
15.0
0.0
3.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
17,986,112.5
0.0
780,669.5
2,253,809.3
1,633,841.9
2,039,603.7
1,401,062.7
1,122,985.5
1,120,781.3
557,850.6
1,497,987.3
1,319,922.8
2,517,426.2
1,154,282.2
260,070.0
70,506.2
54,324.8
111,669.3
36,520.7
52,798.6
14,737,415.6
11,245.6
560,728.0
1,607,361.7
984,240.7
1,458,087.8
1,154,124.3
946,096.5
923,139.0
495,138.3
1,421,074.4
1,287,862.3
2,441,386.4
1,083,720.9
211,495.7
49,856.8
35,036.6
38,059.4
11,404.9
17,356.2
482,583.8
127,032.5
87,106.8
92,293.0
61,242.6
48,967.5
18,019.9
9,898.1
9,789.0
5,830.7
7,935.2
3,567.0
5,977.8
2,149.2
575.7
281.8
252.4
1,356.1
97.6
210.9
449,098.1
91,963.6
83,166.6
91,563.1
58,201.2
47,042.3
19,662.3
11,092.0
12,547.7
7,400.6
10,188.2
3,526.2
5,731.5
2,575.9
599.4
1,756.9
265.1
713.4
293.5
808.7
5,552,354.1
781,190.9
729,228.4
1,099,487.5
936,428.2
806,524.8
286,035.0
190,332.1
204,814.6
65,517.5
78,397.1
28,694.2
64,381.4
65,851.2
47,402.1
18,610.8
18,770.7
71,540.3
24,724.6
34,422.8
4,075,574.3
1,851,667.6
679,560.3
636,896.0
406,270.8
321,018.7
76,778.7
34,433.1
29,509.0
16,036.5
19,607.4
3,727.1
51.0
15.0
3.0
0.0
0.0
0.0
0.0
0.0
840,235.1
840,235.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Other Retirement Income
Income Exclusion
Excess
Retirement Income
Exclusion
Gross
Income
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.11b Income Source by Gross Income Level: All Returns (Returns, 000s)
Gross Income
Level
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Income
Exclusion
Excess
Retirement
Income
Exclusion
All Returns
3,915.4
3,258.4
1,751.6
1,064.5
1,605.9
513.5
114.4
Taxable Returns
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
2,424.0
0.0
0.0
0.0
118.2
98.7
118.6
124.9
257.9
228.5
444.1
285.1
535.0
174.4
26.4
5.8
2.3
3.1
0.7
0.3
1,353.1
0.0
0.0
0.0
33.9
32.1
46.1
48.0
101.4
101.2
232.5
166.7
392.9
156.5
27.8
6.5
2.6
3.6
0.8
0.4
835.0
0.0
0.0
0.0
18.1
17.6
25.6
25.9
52.4
51.9
122.1
91.1
262.4
130.1
24.9
6.0
2.4
3.4
0.7
0.4
1,133.4
0.0
0.0
0.0
36.2
33.4
49.5
48.9
96.8
90.4
188.6
122.9
299.1
129.0
25.4
6.1
2.5
3.4
0.7
0.4
236.9
0.0
0.0
0.0
14.2
15.5
26.4
25.3
44.5
35.6
59.4
15.4
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1,249.7
173.7
314.6
300.7
131.1
117.1
62.5
41.2
33.2
12.5
24.2
15.3
18.8
4.1
0.4
0.1
0.0
0.0
0.0
0.0
834.4
9.2
217.7
232.3
90.3
91.5
54.3
36.7
29.5
11.4
23.3
15.1
18.5
4.0
0.4
0.1
0.0
0.0
0.0
0.0
398.6
91.8
103.6
76.3
33.7
29.1
11.6
7.9
8.4
4.4
9.9
7.4
11.1
2.9
0.3
0.1
0.0
0.0
0.0
0.0
229.5
52.5
69.3
44.2
19.0
15.4
5.3
3.2
3.7
2.0
4.0
3.2
5.5
1.9
0.2
0.0
0.0
0.0
0.0
0.0
472.5
106.1
93.0
106.5
66.5
46.0
16.9
11.0
10.5
3.2
4.7
2.8
3.9
1.2
0.2
0.0
0.0
0.0
0.0
0.0
276.5
128.9
45.5
44.0
26.1
19.8
4.8
2.2
2.0
1.2
1.6
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
114.4
114.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.12a Income Source by Gross Income Level: At least One Filer 65+ (Amounts, $000s)
Gross Income
Level
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
1,901,457.0
2,625,706.9
22,094,901.5
6,647,021.5
768,134.0
11,600,990.3
0.0
0.0
0.0
69,366.1
89,695.6
204,983.6
251,437.6
590,487.2
638,802.1
1,548,332.9
957,952.9
3,226,764.6
2,147,652.0
800,206.1
295,802.0
150,033.9
327,853.8
147,655.9
153,963.9
1,503,064.6
0.0
0.0
0.0
22,830.5
31,765.2
56,949.5
59,382.9
114,910.4
101,994.9
199,379.1
63,533.2
307,523.3
226,510.8
91,529.4
47,558.7
27,560.1
54,237.5
26,650.9
70,748.3
2,262,264.8
0.0
0.0
0.0
22,346.5
35,858.9
60,046.6
65,195.0
130,004.9
120,718.3
253,203.6
78,634.3
459,601.4
362,829.4
160,954.6
71,832.3
43,920.6
104,297.8
64,969.6
227,850.8
18,629,570.6
0.0
0.0
0.0
250,590.7
321,442.3
663,742.6
690,800.9
1,350,125.9
1,213,495.5
2,364,486.2
615,261.4
3,569,621.0
2,523,699.3
1,299,603.5
581,767.6
355,648.1
870,179.0
600,224.4
1,358,882.2
2,872,563.1
0.0
0.0
0.0
160,860.4
180,906.5
345,741.0
327,666.5
562,482.3
439,640.8
717,693.9
136,187.9
1,125.9
228.0
12.0
15.0
0.0
3.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
590,374.0
8,964.6
16,706.6
96,653.7
94,023.7
114,284.6
31,136.9
18,675.5
23,563.4
26,714.8
60,464.5
37,334.8
41,147.4
10,491.9
969.8
1,598.8
0.0
2,168.0
5,475.1
0.0
398,392.3
121,764.2
66,266.5
71,326.6
53,240.0
40,740.9
15,007.6
7,534.7
7,376.9
4,453.1
5,456.0
1,620.5
2,254.9
685.9
175.8
68.7
19.2
329.5
71.3
0.0
363,442.2
87,592.4
56,408.6
68,012.7
51,698.1
40,328.7
17,309.7
9,032.8
10,386.5
6,360.6
8,239.8
2,219.2
3,393.2
492.1
78.7
1,434.9
22.2
260.1
172.0
0.0
3,465,330.9
738,283.7
599,239.4
714,719.1
527,126.2
472,035.7
127,038.1
64,282.2
63,003.0
40,027.0
54,204.6
11,875.3
20,729.4
8,605.9
2,502.3
997.9
5,099.1
7,596.3
7,965.9
0.0
3,774,458.5
1,724,738.9
626,415.8
587,738.7
376,359.3
292,628.5
72,189.4
31,971.2
27,222.5
15,021.9
17,177.8
2,973.6
18.0
0.0
3.0
0.0
0.0
0.0
0.0
0.0
768,134.0
768,134.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross
Income
Employee
Compensation
Interest
All Returns
32,934,542.2
12,191,364.3
Taxable Returns
31,123,327.2
0.0
0.0
0.0
204,273.5
297,855.5
639,981.4
739,149.9
1,623,046.0
1,635,370.0
3,647,708.0
1,579,193.8
7,562,384.5
5,260,463.4
2,352,281.7
996,945.7
577,162.7
1,356,565.1
839,500.8
1,811,445.2
1,811,215.0
0.0
112,205.2
362,973.4
349,728.6
374,761.4
118,302.8
67,554.0
77,107.4
62,533.6
111,187.1
50,076.2
67,506.8
20,275.8
3,723.6
4,100.4
5,140.4
10,353.8
13,684.3
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.12b Income Source by Gross Income Level: At least One Filer 65+ (Returns, 000s)
Gross Income
Level
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
All Returns
609.7
238.6
469.8
326.6
528.1
448.1
107.0
Taxable Returns
329.8
0.0
0.0
0.0
16.2
17.1
28.5
26.9
46.6
36.5
59.6
18.9
55.9
18.2
3.5
0.8
0.3
0.5
0.1
0.1
183.8
0.0
0.0
0.0
6.5
6.4
12.2
12.3
23.1
19.6
35.3
14.2
37.8
12.8
2.4
0.6
0.2
0.3
0.1
0.1
265.5
0.0
0.0
0.0
10.8
12.4
21.2
20.4
36.1
29.0
48.9
15.4
49.1
16.9
3.4
0.8
0.3
0.5
0.1
0.1
199.0
0.0
0.0
0.0
6.6
8.3
14.5
14.2
25.6
21.1
37.0
11.2
40.5
15.2
3.1
0.8
0.3
0.4
0.1
0.1
287.7
0.0
0.0
0.0
13.4
14.5
24.7
23.3
40.2
31.5
51.7
14.8
51.1
17.3
3.4
0.8
0.3
0.5
0.1
0.1
195.7
0.0
0.0
0.0
12.5
13.8
23.2
21.8
37.3
29.0
46.6
11.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
279.9
121.9
45.1
48.6
28.3
21.5
5.3
2.5
2.2
1.4
1.8
0.6
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
54.8
7.5
6.2
15.7
10.1
9.0
1.9
0.9
0.8
0.7
1.0
0.5
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
204.4
86.8
34.7
34.2
21.4
16.2
4.1
1.9
1.7
1.1
1.4
0.4
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
127.6
49.9
21.4
22.1
14.7
11.1
3.2
1.5
1.3
0.7
0.9
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
240.3
99.6
41.8
42.5
25.5
19.0
4.7
2.1
1.9
1.1
1.4
0.4
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
252.4
118.8
41.0
40.0
24.0
17.8
4.4
2.0
1.8
1.1
1.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
107.0
107.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.13a Income Source by Gross Income Level: All Filers <65 (Amounts, $000s)
Gross Income
Level
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
1,835,727.4
2,587,409.4
46,424,646.5
816,457.2
72,101.1
198,227,275.0
0.0
0.0
0.0
1,327,355.5
1,542,757.6
2,275,681.6
2,954,892.8
7,806,684.2
8,828,237.6
23,475,322.6
21,804,542.2
62,268,958.3
38,667,695.5
11,919,486.5
4,289,393.4
2,311,376.8
4,679,334.9
1,834,555.1
2,241,000.2
1,751,535.9
0.0
0.0
0.0
12,117.8
11,170.2
16,196.9
18,526.2
42,064.9
46,160.4
126,515.8
115,795.3
365,441.5
363,483.5
193,926.8
93,730.7
58,528.9
131,893.9
62,957.0
93,026.1
2,501,753.5
0.0
0.0
0.0
14,632.0
13,298.8
17,121.9
18,102.1
40,109.3
44,211.8
126,037.1
124,216.0
455,686.1
554,533.1
302,710.0
143,513.6
74,244.1
208,487.1
130,868.1
233,982.3
44,337,623.3
0.0
0.0
0.0
172,752.4
183,404.4
309,862.7
348,632.9
835,720.5
945,881.2
2,419,938.5
2,080,233.2
6,966,342.4
8,134,433.6
5,321,048.3
2,624,768.2
1,592,953.0
4,255,024.4
2,241,254.6
5,905,372.9
515,341.4
0.0
0.0
0.0
18,320.5
20,238.1
42,404.9
45,266.9
91,937.3
83,586.4
169,275.8
42,435.8
1,484.0
371.0
20.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14,147,041.6
2,280.9
544,021.5
1,510,708.0
890,217.1
1,343,803.3
1,122,987.4
927,421.0
899,575.5
468,423.5
1,360,609.9
1,250,527.5
2,400,239.0
1,073,229.0
210,526.0
48,257.9
35,036.6
35,891.5
5,929.8
17,356.2
84,191.5
5,268.3
20,840.3
20,966.4
8,002.6
8,226.6
3,012.3
2,363.4
2,412.1
1,377.6
2,479.2
1,946.6
3,722.9
1,463.3
399.9
213.0
233.2
1,026.7
26.3
210.9
85,655.9
4,371.2
26,758.0
23,550.4
6,503.0
6,713.6
2,352.6
2,059.1
2,161.2
1,040.0
1,948.3
1,307.0
2,338.3
2,083.8
520.8
321.9
242.9
453.3
121.6
808.7
2,087,023.2
42,907.2
129,989.0
384,768.4
409,302.0
334,489.1
158,997.0
126,049.9
141,811.6
25,490.4
24,192.5
16,819.0
43,652.1
57,245.3
44,899.8
17,612.9
13,671.7
63,944.0
16,758.7
34,422.8
301,115.8
126,928.7
53,144.5
49,157.3
29,911.5
28,390.2
4,589.4
2,462.0
2,286.5
1,014.6
2,429.7
753.5
33.0
15.0
0.0
0.0
0.0
0.0
0.0
0.0
72,101.1
72,101.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross
Income
Employee
Compensation
Interest
All Returns
262,477,743.8
212,374,316.6
Taxable Returns
246,302,846.3
0.0
0.0
0.0
1,508,537.2
1,730,393.0
2,576,458.2
3,294,887.0
8,632,641.7
9,780,904.6
25,978,538.3
24,082,351.0
70,054,944.2
47,719,774.6
17,737,151.0
7,151,405.9
4,037,102.7
9,274,740.4
4,269,634.8
8,473,381.6
16,174,897.5
0.0
668,464.2
1,890,835.9
1,284,113.2
1,664,842.4
1,282,759.9
1,055,431.5
1,043,673.9
495,317.0
1,386,800.2
1,269,846.5
2,449,919.3
1,134,006.4
256,346.4
66,405.7
49,184.4
101,315.5
22,836.4
52,798.6
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.13b Income Source by Gross Income Level: All Filers <65 (Returns, 000s)
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
1,281.8
737.9
1,077.8
65.4
7.5
2,240.2
0.0
0.0
0.0
111.7
92.3
106.4
112.6
234.8
208.8
408.8
271.0
497.2
161.6
24.0
5.3
2.1
2.8
0.6
0.3
1,087.6
0.0
0.0
0.0
23.1
19.6
24.9
27.6
65.3
72.3
183.6
151.4
343.8
139.5
24.5
5.7
2.3
3.1
0.6
0.3
636.0
0.0
0.0
0.0
11.5
9.3
11.1
11.7
26.8
30.8
85.1
79.8
221.9
115.0
21.8
5.2
2.1
2.9
0.6
0.3
845.7
0.0
0.0
0.0
22.9
18.9
24.8
25.6
56.6
58.9
136.9
108.0
248.0
111.7
22.0
5.3
2.1
3.0
0.6
0.3
41.2
0.0
0.0
0.0
1.6
1.7
3.2
3.5
7.2
6.6
12.7
4.3
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
779.6
1.7
211.5
216.7
80.2
82.5
52.4
35.8
28.6
10.8
22.2
14.7
18.2
4.0
0.4
0.1
0.0
0.0
0.0
0.0
194.2
5.0
68.9
42.1
12.2
13.0
7.5
6.0
6.7
3.4
8.5
7.0
10.6
2.9
0.3
0.1
0.0
0.0
0.0
0.0
101.9
2.6
47.8
22.0
4.3
4.3
2.1
1.8
2.4
1.2
3.1
2.9
5.2
1.8
0.2
0.0
0.0
0.0
0.0
0.0
232.1
6.5
51.2
64.0
41.0
27.0
12.2
8.9
8.5
2.0
3.3
2.5
3.6
1.1
0.2
0.0
0.0
0.0
0.0
0.0
24.2
10.2
4.5
4.0
2.2
2.0
0.4
0.2
0.2
0.1
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.5
7.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross Income
Level
Gross
Income
Employee
Compensation
Interest
All Returns
3,305.7
3,019.8
Taxable Returns
2,335.9
0.0
0.0
0.0
121.8
99.4
114.7
119.7
246.9
218.1
422.6
277.6
508.2
168.2
26.3
5.9
2.3
3.2
0.6
0.3
969.8
51.8
269.5
252.2
102.8
95.6
57.2
38.8
31.0
11.1
22.4
14.7
18.2
4.1
0.4
0.1
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.14a Income Source by Gross Income Level: Married Filing Joint (Amounts, $000s)
Gross Income
Level
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
2,482,349.4
3,473,428.6
50,887,776.2
3,776,773.4
306,220.1
146,513,638.7
0.0
0.0
0.0
0.0
0.0
337,781.2
478,406.1
1,611,984.9
2,499,439.9
9,711,401.0
13,447,814.7
54,419,932.6
37,168,378.4
11,670,414.2
4,233,340.0
2,294,828.1
4,626,794.7
1,800,881.0
2,212,241.9
2,273,084.2
0.0
0.0
0.0
0.0
0.0
25,946.9
31,581.7
71,483.6
72,644.9
176,943.2
102,188.8
488,963.5
477,854.3
241,159.9
121,713.8
77,926.3
159,749.5
74,468.0
150,459.8
3,304,651.1
0.0
0.0
0.0
0.0
0.0
22,508.4
28,775.4
69,152.2
75,432.9
195,003.1
106,914.9
641,310.1
729,667.4
393,559.6
185,367.3
103,164.5
259,385.8
148,677.2
345,732.3
48,055,097.5
0.0
0.0
0.0
0.0
0.0
395,193.9
466,213.2
1,065,217.8
1,181,940.1
2,921,564.9
1,730,122.7
8,219,965.5
8,921,445.6
5,694,392.8
2,780,887.2
1,691,611.0
4,376,085.3
2,350,084.9
6,260,372.6
1,887,610.8
0.0
0.0
0.0
0.0
0.0
191,480.4
205,483.0
389,608.7
340,569.7
637,311.3
120,386.8
2,167.6
558.6
32.7
12.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5,544,292.4
4,113.8
20,666.3
108,575.5
252,001.7
419,589.8
236,332.4
265,840.7
376,640.7
135,656.5
397,261.4
535,125.5
1,585,730.2
882,117.4
188,303.4
44,172.0
26,510.1
36,981.6
11,317.2
17,356.2
209,265.2
45,872.9
25,149.4
30,141.6
33,970.7
35,698.9
12,361.8
6,136.6
5,311.8
2,593.0
3,040.6
1,401.0
3,364.3
1,768.0
528.7
276.2
236.0
1,109.3
93.6
210.9
168,777.5
27,849.4
16,690.0
23,647.0
27,592.7
31,296.5
12,265.9
6,519.2
6,288.4
2,926.7
3,364.5
1,056.7
3,255.5
1,985.0
561.2
1,748.9
157.7
469.8
293.5
808.7
2,832,678.7
315,009.4
263,860.5
363,418.7
476,043.5
558,118.3
190,249.8
131,130.1
149,202.7
37,011.3
36,320.5
15,632.3
43,379.3
54,049.3
42,496.8
18,214.9
18,548.5
70,091.5
15,478.6
34,422.8
1,889,162.7
699,065.6
262,656.1
274,513.7
270,931.4
263,774.2
58,082.8
23,492.3
16,657.3
8,111.8
10,123.3
1,718.3
24.0
12.0
0.0
0.0
0.0
0.0
0.0
0.0
306,220.1
306,220.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross
Income
Employee
Compensation
Interest
All Returns
205,430,932.0
152,057,931.2
Taxable Returns
198,258,860.8
0.0
0.0
0.0
0.0
0.0
589,950.0
799,493.5
2,428,229.8
3,488,888.1
12,367,600.9
15,266,654.3
63,768,004.1
47,296,787.1
17,999,493.8
7,321,296.3
4,167,529.9
9,422,015.2
4,374,111.1
8,968,806.6
7,172,071.3
0.0
63,710.1
251,269.1
518,677.3
780,929.2
393,127.2
386,134.2
520,786.3
170,075.7
429,863.8
551,497.2
1,635,705.3
939,907.7
231,890.1
64,411.9
45,452.2
108,652.2
27,183.0
52,798.6
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.14b Income Source by Gross Income Level: Married Filing Joint (Returns, 000s)
Gross Income
Level
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
All Returns
1,506.6
1,289.4
951.7
616.6
862.6
228.7
35.9
Taxable Returns
1,237.8
0.0
0.0
0.0
0.0
0.0
26.1
29.0
69.1
77.5
197.9
175.3
456.9
166.5
26.7
6.1
2.4
3.3
0.6
0.4
1,138.6
0.0
0.0
0.0
0.0
0.0
18.1
21.0
54.3
65.3
178.1
169.7
438.6
158.3
24.1
5.3
2.1
2.8
0.6
0.3
813.9
0.0
0.0
0.0
0.0
0.0
13.8
15.7
36.1
40.2
108.7
101.2
320.8
140.0
25.0
5.9
2.3
3.2
0.6
0.4
540.8
0.0
0.0
0.0
0.0
0.0
8.0
9.3
20.6
22.5
60.5
55.6
213.7
116.5
22.5
5.4
2.2
3.0
0.6
0.3
695.5
0.0
0.0
0.0
0.0
0.0
16.5
18.1
39.9
42.7
103.1
81.0
245.2
114.7
22.7
5.4
2.2
3.1
0.6
0.4
118.4
0.0
0.0
0.0
0.0
0.0
11.4
12.3
23.7
20.9
39.3
10.2
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
268.7
43.6
26.3
33.0
41.3
44.7
17.6
14.1
15.3
3.8
6.9
6.3
11.9
3.3
0.4
0.1
0.0
0.0
0.0
0.0
150.8
3.6
8.3
17.1
24.7
29.0
12.5
11.2
12.8
3.4
6.5
6.3
11.8
3.3
0.3
0.0
0.0
0.0
0.0
0.0
137.8
29.9
16.8
17.3
19.2
20.0
6.3
4.4
5.1
1.8
3.4
3.4
7.4
2.4
0.3
0.0
0.0
0.0
0.0
0.0
75.8
16.8
9.2
10.2
11.0
11.5
3.5
2.0
2.3
0.8
1.4
1.5
3.7
1.6
0.2
0.0
0.0
0.0
0.0
0.0
167.1
34.4
18.8
23.6
28.1
28.5
9.9
6.9
7.3
1.7
2.1
1.6
2.9
1.0
0.2
0.0
0.0
0.0
0.0
0.0
110.3
39.9
15.0
16.3
16.2
15.6
3.4
1.4
1.0
0.6
0.8
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
35.9
35.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.15a Income Source by Gross Income Level: Single Filers (Amounts, $000s)
Gross Income
Level
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
1,080,624.8
1,459,051.1
13,069,837.7
3,419,449.1
507,340.3
43,302,528.7
0.0
0.0
0.0
1,366,211.9
1,587,475.9
1,778,903.5
1,997,383.8
4,427,674.9
4,557,285.0
10,231,541.4
6,098,491.6
7,341,915.3
2,473,825.1
685,370.7
216,677.5
89,766.5
244,672.8
129,587.1
75,745.7
827,319.9
0.0
0.0
0.0
34,113.4
41,867.4
43,761.4
42,066.0
77,340.3
66,508.3
128,288.1
62,613.9
152,300.7
90,669.9
35,842.8
14,023.4
6,137.8
15,290.4
10,440.9
6,054.9
1,194,522.3
0.0
0.0
0.0
36,104.7
48,099.2
51,272.2
50,340.5
92,381.1
80,140.4
162,677.5
78,609.5
234,854.5
152,214.3
58,899.5
24,067.4
12,017.1
30,902.0
37,655.1
44,287.4
11,136,472.0
0.0
0.0
0.0
408,276.5
487,086.9
509,590.7
486,414.9
921,364.6
778,947.1
1,419,730.0
666,836.4
1,703,175.9
1,269,163.6
668,811.4
316,270.6
177,048.1
537,586.7
319,336.0
466,832.7
1,383,699.2
0.0
0.0
0.0
175,700.7
197,575.4
180,710.4
151,711.1
239,766.0
163,688.4
223,073.4
51,077.3
356.3
34.4
0.0
3.0
0.0
3.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4,414,942.9
6,405.9
483,138.9
1,202,673.7
113,343.4
107,712.6
108,976.4
87,120.6
179,769.7
248,769.7
691,626.5
473,252.6
548,618.1
137,254.2
14,252.7
4,228.4
6,633.9
1,077.8
87.7
0.0
253,304.9
78,532.8
58,857.7
58,417.4
23,915.9
9,656.4
4,580.0
3,242.2
3,985.0
2,997.5
4,406.3
1,753.5
2,327.9
320.8
42.5
4.5
13.7
246.8
4.0
0.0
264,528.8
62,337.1
64,276.0
64,740.5
28,068.4
12,689.5
6,670.1
4,131.5
5,792.5
4,303.5
6,271.1
2,299.2
2,268.7
305.6
31.2
8.0
92.3
243.6
0.0
0.0
1,933,365.7
444,143.1
425,807.4
581,721.7
193,936.0
74,755.8
38,721.7
26,352.4
34,601.9
25,862.9
37,133.9
10,373.3
16,904.3
8,732.8
3,007.2
395.9
220.8
1,448.8
9,246.0
0.0
2,035,749.9
1,098,759.2
390,072.8
335,445.0
114,919.7
38,745.4
17,166.8
10,352.5
12,026.3
7,636.3
8,738.8
1,869.1
15.0
0.0
3.0
0.0
0.0
0.0
0.0
0.0
507,340.3
507,340.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross
Income
Employee
Compensation
Interest
All Returns
60,414,876.5
47,717,471.6
Taxable Returns
55,077,143.7
0.0
0.0
0.0
1,669,005.9
1,966,954.0
2,202,817.4
2,424,494.1
5,278,994.9
5,319,192.5
11,719,163.7
6,855,474.1
9,431,890.2
3,985,838.6
1,448,924.5
571,035.8
284,969.5
828,448.9
497,019.1
592,920.7
5,337,732.8
0.0
642,007.1
1,572,108.4
244,344.0
166,069.1
141,781.4
110,494.2
212,122.8
274,297.3
730,698.9
485,809.5
570,104.0
146,613.4
17,330.7
4,636.8
6,960.6
3,017.0
9,337.7
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.15b Income Source by Gross Income Level: Single Filers (Returns, 000s)
Gross Income
Level
Gross
Income
Employee
Compensation
Interest
Dividends
Other
Income
Retirement
Exclusion
Excess
Retirement
Exclusion
All Returns
1,732.2
1,367.4
656.1
386.7
562.5
260.8
74.6
Taxable Returns
1,067.5
0.0
0.0
0.0
134.5
113.0
98.2
88.4
151.7
118.8
193.1
80.0
72.8
14.0
2.2
0.5
0.2
0.3
0.1
0.0
943.3
0.0
0.0
0.0
115.6
95.9
83.5
76.5
133.9
107.1
178.0
75.6
63.9
11.0
1.6
0.3
0.1
0.2
0.1
0.0
431.6
0.0
0.0
0.0
33.2
31.2
29.1
27.7
52.9
48.1
94.9
47.3
52.3
11.9
2.0
0.5
0.2
0.3
0.1
0.0
244.7
0.0
0.0
0.0
17.7
17.2
16.4
15.0
27.6
24.6
50.0
26.8
36.8
10.0
1.7
0.4
0.1
0.2
0.1
0.0
339.9
0.0
0.0
0.0
34.9
32.1
28.8
25.3
43.7
34.9
60.9
28.2
38.0
10.2
1.9
0.4
0.2
0.3
0.1
0.0
107.5
0.0
0.0
0.0
13.8
15.1
13.6
11.6
18.5
12.8
17.6
4.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
664.7
116.9
260.1
212.9
20.2
9.6
6.3
4.1
6.1
6.1
11.9
5.7
4.4
0.5
0.0
0.0
0.0
0.0
0.0
0.0
424.1
5.1
188.8
172.3
10.5
6.6
5.0
3.3
5.3
5.6
11.3
5.6
4.3
0.5
0.0
0.0
0.0
0.0
0.0
0.0
224.5
59.4
81.4
54.0
9.0
3.3
1.8
1.2
1.9
2.2
4.8
2.7
2.5
0.4
0.0
0.0
0.0
0.0
0.0
0.0
142.0
34.5
58.1
32.1
6.5
2.4
1.1
0.7
1.0
1.0
2.1
1.2
1.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
222.6
68.3
66.6
62.2
12.3
4.0
1.9
1.1
1.5
1.2
1.9
0.8
0.7
0.1
0.0
0.0
0.0
0.0
0.0
0.0
153.2
84.3
28.3
25.4
8.2
2.7
1.2
0.7
0.9
0.6
0.7
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
74.6
74.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.16a Income Source by Gross Income Percentile: Full-year Resident Returns (Amounts, $000s)
Gross
Income
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
295,412,285.9
373,315.0
2,599,833.3
2,280,431.0
3,008,523.4
8,582,499.9
12,630,487.7
17,701,424.5
24,227,549.7
15,390,343.8
18,430,812.8
49,217,474.5
35,594,339.6
48,727,109.7
12,856,623.5
19,628,089.1
24,163,428.3
Employee
Compensation
224,565,680.9
271,002.1
1,866,886.5
1,619,622.4
2,214,669.7
6,736,537.1
10,302,101.2
14,757,722.3
20,598,642.8
13,348,874.1
16,488,171.5
41,812,691.7
29,948,107.3
36,995,589.9
8,248,476.5
10,935,994.0
8,420,591.6
Interest
3,737,184.4
185,986.2
118,768.8
69,146.9
72,042.2
171,701.9
192,667.0
225,291.8
259,839.2
137,053.3
111,460.1
419,581.5
301,125.1
555,564.7
176,897.6
334,707.4
405,350.8
Dividends
5,213,116.4
147,905.8
116,796.7
67,974.5
74,863.7
181,704.7
208,548.9
253,602.4
302,570.1
160,836.3
124,848.7
549,890.9
444,014.8
864,763.4
295,500.9
504,305.2
914,989.4
Other
Income
68,519,548.0
1,253,358.2
1,328,813.4
948,122.9
1,077,840.0
2,370,418.6
2,756,252.9
3,246,167.7
3,764,969.0
1,992,721.7
1,718,791.6
6,437,220.0
4,901,799.4
10,311,694.3
4,135,781.1
7,853,100.6
14,422,496.5
Retirement
Exclusion
7,463,478.8
2,325,172.4
831,432.1
424,435.6
430,892.3
877,862.4
829,082.4
781,359.6
698,471.3
249,141.7
12,459.2
1,909.6
706.9
502.6
32.7
18.0
0.0
Excess
Retirement
Exclusion
840,235.1
840,235.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.16b Income Source by Gross Income Percentile: Full-year Resident Returns (Returns, $000s)
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Gross
Income
Employee
Compensation
3,915.4
391.5
391.5
195.8
195.8
391.5
391.5
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
3,258.4
151.1
303.5
151.7
155.5
327.9
342.1
352.0
361.7
184.9
189.8
371.3
186.8
145.9
17.4
13.5
3.3
Interest
1,751.6
168.3
102.0
49.2
49.8
108.8
126.1
155.5
188.4
106.1
113.6
264.2
149.2
133.2
18.3
15.0
3.9
Dividends
1,064.5
104.8
60.4
27.1
26.9
58.3
64.7
79.1
97.9
57.2
62.9
169.7
109.5
112.2
16.3
13.7
3.6
Other
Income
1,605.9
170.0
133.0
74.8
70.8
127.4
126.8
136.6
150.0
80.5
80.4
198.1
112.5
110.6
16.6
14.0
3.8
Retirement
Exclusion
Excess
Retirement
Exclusion
513.5
160.4
57.3
29.3
29.4
59.0
56.3
53.2
46.9
17.9
3.2
0.4
0.1
0.1
0.0
0.0
0.0
114.4
114.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.21a Other Income Source by Gross Income Level: All Returns (Amounts, $000s)
Gross Income
Level
All Returns
Net
Business
Profit
Net
Capital
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Excess
Net
Gambling
Alimony
Received
Miscellaneous
Income
11,001,059.8
7,102,535.7
20,418,636.8
16,068,567.3
9,227,086.5
1,399,800.6
376,643.5
539,979.8
2,385,238.0
Taxable Returns
9,704,868.1
0.0
0.0
0.0
85,052.2
81,930.3
128,476.1
133,526.2
312,160.2
342,450.3
820,270.4
739,434.3
2,357,631.4
2,693,164.5
1,023,139.3
335,024.9
131,942.9
303,199.0
111,839.8
105,626.4
6,939,347.9
0.0
0.0
0.0
17,913.5
19,974.6
31,460.0
34,389.7
73,181.9
79,312.4
217,956.0
159,757.8
854,904.7
1,340,785.1
927,607.1
444,414.9
262,036.1
835,697.9
497,426.7
1,142,529.4
16,991,483.7
0.0
0.0
0.0
279,757.2
354,524.4
732,635.3
775,741.6
1,576,919.1
1,473,832.5
3,041,414.1
1,162,095.0
4,843,343.8
2,032,312.2
418,709.6
110,189.5
51,298.8
88,961.9
23,326.1
26,422.6
15,811,349.3
0.0
0.0
0.0
7,979.6
9,435.3
16,986.5
19,587.0
50,368.7
67,235.7
195,610.3
212,906.8
967,338.1
2,459,252.1
2,613,623.3
1,431,531.2
875,222.6
2,138,885.0
1,012,706.9
3,732,680.4
9,136,998.9
0.0
0.0
0.0
2,990.3
4,291.5
7,722.9
11,428.8
29,847.9
41,570.4
132,193.9
152,117.4
692,302.7
1,319,262.1
1,219,169.9
704,334.8
519,355.9
1,473,206.8
1,007,117.7
1,820,085.8
1,263,734.5
0.0
0.0
0.0
7,767.5
8,858.0
19,758.3
22,496.5
45,864.9
50,228.9
119,899.5
86,385.0
289,636.7
284,962.1
128,862.8
50,037.7
21,606.3
54,043.8
19,045.2
54,281.4
351,064.4
0.0
0.0
0.0
1,439.6
1,617.8
2,893.2
2,976.4
7,122.4
7,627.1
17,217.5
12,256.1
38,937.3
68,846.7
36,335.6
6,870.1
9,202.7
13,987.1
11,960.0
111,774.8
505,351.8
0.0
0.0
0.0
4,949.8
6,796.5
11,125.0
13,985.8
39,293.2
44,183.0
112,843.3
77,239.8
133,800.5
49,484.1
6,870.0
0.0
532.2
3,711.4
476.0
61.1
2,262,995.3
0.0
0.0
0.0
15,493.4
17,418.2
22,548.1
25,301.7
51,088.2
52,936.5
127,019.7
93,302.4
358,068.2
410,064.1
246,334.1
124,132.7
77,403.5
213,510.4
157,580.5
270,793.3
Non-taxable Returns
1,296,191.7
3,918.3
46,105.6
263,076.7
340,486.3
246,390.2
127,514.8
99,067.4
106,081.7
14,052.2
8,697.1
6,076.4
15,192.2
13,172.2
3,051.3
1,287.2
331.4
1,690.8
0.0
0.0
163,187.8
21,082.0
24,748.0
32,683.9
17,292.2
16,037.4
7,548.2
5,189.3
6,891.0
4,179.4
7,860.2
2,394.8
5,625.2
3,524.2
833.6
689.2
1,832.9
2,786.9
183.4
1,805.9
3,427,153.1
697,576.6
615,432.9
731,635.9
531,444.2
489,059.4
124,006.8
63,526.4
61,851.4
36,283.5
46,305.0
10,343.5
15,834.6
2,383.8
255.5
352.1
101.1
2.3
724.1
34.1
257,218.1
693.6
2,870.3
9,251.8
7,091.9
11,048.7
7,411.6
7,681.9
11,560.7
3,500.6
3,153.7
2,880.2
8,907.6
30,142.4
30,055.9
13,085.5
12,081.2
55,777.8
7,443.9
32,578.8
90,087.6
179.8
767.5
3,062.9
2,696.8
4,618.3
2,435.1
2,821.2
5,239.5
2,101.0
3,397.3
3,006.0
10,255.8
13,229.5
11,958.2
2,194.7
4,293.4
10,704.5
7,126.2
0.0
136,066.2
38,346.1
18,279.6
22,797.5
15,316.9
16,276.4
5,166.5
2,947.1
4,105.4
1,679.4
3,898.3
1,444.5
2,993.8
1,463.0
175.4
674.0
44.4
457.9
0.0
0.0
25,579.1
3,095.0
2,333.6
2,963.3
1,846.8
2,413.8
1,020.4
755.6
587.0
129.3
365.1
78.3
389.4
187.6
166.5
1.3
0.0
0.0
9,246.0
0.0
34,627.9
3,933.8
2,846.8
5,838.5
5,569.8
7,057.0
3,924.2
2,993.1
1,976.0
323.6
116.5
25.7
23.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
122,242.8
12,365.7
15,844.1
28,177.0
14,683.4
13,623.6
7,007.6
5,350.1
6,521.9
3,268.6
4,603.8
2,444.9
5,159.9
1,748.5
905.7
326.8
86.3
120.2
1.0
3.9
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.21b Other Income Source by Gross Income Level: All Returns (Returns, 000s)
Gross Income
Level
Net
Business
Profit
Net
Capital
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Excess
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
429.2
377.2
845.1
120.1
72.6
105.4
20.6
23.0
176.2
Taxable Returns
284.6
0.0
0.0
0.0
10.3
7.9
10.8
10.1
21.1
20.9
46.3
35.2
79.2
34.2
6.0
1.2
0.4
0.6
0.1
0.1
309.6
0.0
0.0
0.0
6.0
5.8
8.3
8.5
17.2
16.9
40.2
29.4
94.7
60.0
14.2
3.7
1.5
2.2
0.5
0.3
578.2
0.0
0.0
0.0
18.2
19.5
32.7
32.6
62.1
54.7
106.5
55.3
142.2
44.7
6.6
1.4
0.6
0.8
0.2
0.1
108.8
0.0
0.0
0.0
1.2
1.2
1.8
1.9
4.1
4.3
10.8
8.8
28.6
27.4
11.0
3.3
1.4
2.1
0.5
0.3
68.1
0.0
0.0
0.0
0.4
0.5
0.8
1.0
2.2
2.6
6.8
6.5
20.4
17.2
5.7
1.7
0.8
1.2
0.3
0.2
80.7
0.0
0.0
0.0
1.3
1.4
2.7
2.8
5.7
5.8
12.7
8.7
22.5
12.5
2.9
0.8
0.3
0.4
0.1
0.1
15.0
0.0
0.0
0.0
0.4
0.4
0.7
0.7
1.6
1.6
2.9
1.7
3.2
1.3
0.2
0.0
0.0
0.0
0.0
0.0
18.8
0.0
0.0
0.0
0.5
0.6
0.8
1.0
2.6
2.7
5.3
2.5
2.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
141.1
0.0
0.0
0.0
4.0
3.6
4.6
4.6
9.3
9.3
21.1
14.7
39.4
20.9
5.5
1.6
0.7
1.2
0.3
0.2
Non-taxable Returns
144.6
3.4
21.4
42.3
34.5
19.7
8.4
5.8
5.4
0.9
1.0
0.7
1.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
67.5
13.8
19.9
14.3
6.0
4.8
1.9
1.2
1.3
0.7
1.2
0.8
1.3
0.4
0.1
0.0
0.0
0.0
0.0
0.0
266.9
95.0
49.5
50.1
29.3
23.4
6.7
3.6
3.3
1.6
2.3
0.9
1.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
11.2
0.9
2.2
2.4
1.3
1.4
0.7
0.6
0.7
0.2
0.2
0.1
0.3
0.2
0.1
0.0
0.0
0.0
0.0
0.0
4.4
0.2
0.4
0.7
0.4
0.6
0.3
0.3
0.5
0.1
0.2
0.1
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
24.7
8.4
3.7
4.0
2.6
2.6
0.9
0.6
0.7
0.2
0.3
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
5.7
1.2
1.0
1.1
0.7
0.7
0.3
0.2
0.2
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.2
0.7
0.5
0.8
0.6
0.7
0.4
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
35.2
5.4
8.4
8.9
3.6
3.1
1.5
1.0
1.0
0.4
0.6
0.4
0.6
0.2
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.22a. Other Income by Gross Income Level: At least One Filer 65+ (Amounts, $000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Misc
Income
All Returns
1,259,043.2
2,417,762.4
13,258,076.6
2,017,401.4
1,547,215.4
587,862.7
82,593.7
45,018.5
879,927.6
Taxable Returns
1,186,391.5
0.0
0.0
0.0
5,341.5
7,219.1
17,290.0
19,504.4
44,765.9
44,281.6
108,412.6
64,615.2
292,343.1
319,564.5
124,807.8
40,863.8
21,692.0
29,493.2
16,627.0
29,569.7
2,310,083.5
0.0
0.0
0.0
5,453.9
8,469.2
16,792.3
20,000.4
42,198.9
44,067.1
111,538.0
44,500.4
332,400.1
458,680.1
300,030.6
140,938.0
75,660.6
202,271.7
158,457.5
348,624.7
10,189,042.4
0.0
0.0
0.0
230,976.8
292,013.3
602,452.2
619,661.0
1,196,181.5
1,054,116.2
1,972,037.4
409,569.2
2,443,459.0
966,301.0
235,648.8
60,305.0
32,569.1
52,082.3
9,700.9
11,968.7
1,986,385.9
0.0
0.0
0.0
766.3
1,333.3
3,711.4
4,643.9
11,218.6
13,330.8
40,043.0
29,953.4
161,077.2
347,555.1
316,587.1
155,414.0
104,050.1
221,844.5
151,993.9
422,863.3
1,530,142.4
0.0
0.0
0.0
404.7
615.0
1,849.5
2,699.5
6,385.8
7,337.6
21,462.8
18,240.8
87,735.2
169,454.5
173,263.0
118,796.7
81,245.9
261,517.9
184,862.1
394,271.4
491,826.8
0.0
0.0
0.0
3,392.9
4,232.2
10,169.9
10,797.6
21,588.0
21,955.3
46,173.5
21,650.2
103,432.8
97,680.1
46,741.9
20,050.0
8,280.6
25,297.9
8,056.6
42,327.3
74,956.6
0.0
0.0
0.0
482.2
592.0
872.5
1,132.3
2,662.1
2,409.1
5,268.7
1,579.2
10,677.8
21,960.3
10,451.4
1,043.9
610.3
9,520.2
5,694.4
0.0
35,280.3
0.0
0.0
0.0
1,149.8
1,886.9
2,147.0
2,403.8
4,020.3
4,032.3
8,085.0
2,923.3
6,186.5
1,983.7
457.2
0.0
0.0
4.5
0.0
0.0
825,461.3
0.0
0.0
0.0
2,622.5
5,081.3
8,457.9
9,958.0
21,104.8
21,965.4
51,465.1
22,229.8
132,309.4
140,519.9
91,615.8
44,356.2
31,539.5
68,146.8
64,831.8
109,257.2
72,651.7
3,285.5
4,325.5
18,296.7
17,448.5
15,003.7
5,132.8
3,051.9
2,144.9
582.9
833.8
374.2
1,115.5
889.7
126.1
40.0
0.0
0.0
0.0
0.0
107,678.9
19,675.1
13,353.7
16,672.4
14,031.1
12,195.0
5,750.3
4,074.1
4,827.7
3,163.9
6,512.8
1,780.8
3,280.0
437.6
178.8
40.2
1,577.1
10.5
118.0
0.0
3,069,034.2
661,679.1
555,979.8
649,924.9
473,743.3
425,038.0
108,003.7
52,913.2
50,033.6
32,257.9
39,719.9
6,645.6
10,959.4
901.5
200.7
329.6
3.0
0.0
701.1
0.0
31,015.6
634.6
502.6
1,836.3
2,066.1
2,611.2
1,372.8
617.1
988.1
661.1
1,150.6
1,046.6
1,420.8
4,457.7
1,743.7
275.5
3,474.5
6,136.6
19.7
0.0
17,073.0
151.4
137.3
915.9
1,140.2
1,515.2
491.1
416.6
435.8
320.8
613.4
470.5
978.5
487.6
215.4
277.7
0.0
1,379.4
7,126.2
0.0
96,035.9
35,670.2
14,654.8
14,840.6
9,814.2
9,046.7
3,278.5
1,262.3
1,956.4
918.5
2,445.7
539.2
880.3
580.0
0.0
34.3
44.4
69.7
0.0
0.0
7,637.1
2,746.2
1,370.8
1,329.3
830.3
859.3
213.8
40.5
108.7
20.7
69.9
11.6
1.0
35.3
0.0
0.0
0.0
0.0
0.0
0.0
9,738.2
3,146.1
1,847.1
2,438.7
1,443.9
509.2
95.7
95.9
65.1
87.2
0.8
8.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
54,466.3
11,295.4
7,067.9
8,464.4
6,608.7
5,257.4
2,699.3
1,810.6
2,442.9
2,014.0
2,857.8
998.1
2,094.0
816.5
37.6
0.6
0.0
0.1
1.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.22b Other Income by Gross Income Level: At least One Filer 65+ (Returns, 000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Misc
Income
All Returns
46.8
117.0
476.6
25.8
10.6
37.8
5.8
2.9
47.2
Taxable Returns
33.6
0.0
0.0
0.0
0.7
0.8
1.7
1.8
3.5
3.0
6.0
2.4
8.5
3.9
0.8
0.2
0.1
0.1
0.0
0.0
80.1
0.0
0.0
0.0
1.9
2.6
4.7
4.8
9.1
7.7
14.2
4.5
18.7
8.7
2.1
0.5
0.2
0.3
0.1
0.1
256.2
0.0
0.0
0.0
12.4
13.6
23.1
21.7
37.2
28.9
46.8
11.5
44.3
13.2
2.3
0.5
0.2
0.3
0.1
0.0
22.1
0.0
0.0
0.0
0.2
0.3
0.6
0.7
1.5
1.3
3.1
1.3
5.8
4.6
1.6
0.4
0.2
0.3
0.1
0.1
9.6
0.0
0.0
0.0
0.1
0.1
0.2
0.2
0.5
0.5
1.1
0.7
2.5
2.2
0.9
0.3
0.1
0.2
0.1
0.0
22.1
0.0
0.0
0.0
0.5
0.6
1.3
1.3
2.3
2.0
3.8
1.4
5.0
2.7
0.7
0.2
0.1
0.1
0.0
0.0
3.2
0.0
0.0
0.0
0.2
0.1
0.2
0.2
0.5
0.4
0.6
0.2
0.5
0.2
0.0
0.0
0.0
0.0
0.0
0.0
1.7
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.3
0.2
0.4
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
33.3
0.0
0.0
0.0
0.7
0.9
1.7
1.8
3.3
3.0
5.8
1.9
8.1
4.2
1.2
0.3
0.2
0.2
0.1
0.0
Non-taxable Returns
13.2
2.9
1.6
3.5
2.4
1.8
0.5
0.2
0.2
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
36.9
13.0
5.8
6.5
4.6
3.5
1.2
0.7
0.6
0.3
0.4
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
220.4
90.0
39.5
39.2
23.5
17.7
4.3
1.9
1.7
1.0
1.2
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.7
0.9
0.5
0.7
0.6
0.5
0.2
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.0
0.1
0.1
0.2
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
15.6
7.9
2.2
2.1
1.4
1.2
0.3
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.6
1.1
0.4
0.5
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.5
0.2
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
13.9
5.1
2.1
2.4
1.7
1.3
0.4
0.2
0.3
0.2
0.2
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.23a Other Income Source by Gross Income Level: All Filers <65 (Amounts, $000s)
Gross Income
Level
Net
Business
Profit
Net
Capital
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
9,742,016.6
4,684,773.2
7,160,560.2
14,051,165.9
7,679,871.1
811,937.9
294,049.8
494,961.3
1,505,310.4
Taxable Returns
8,518,476.6
0.0
0.0
0.0
79,710.7
74,711.2
111,186.1
114,021.8
267,394.2
298,168.6
711,857.8
674,819.1
2,065,288.3
2,373,599.9
898,331.5
294,161.1
110,250.9
273,705.8
95,212.8
76,056.7
4,629,264.4
0.0
0.0
0.0
12,459.6
11,505.5
14,667.7
14,389.3
30,983.1
35,245.3
106,418.0
115,257.4
522,504.7
882,105.0
627,576.6
303,476.8
186,375.5
633,426.3
338,969.2
793,904.7
6,802,441.3
0.0
0.0
0.0
48,780.4
62,511.0
130,183.1
156,080.6
380,737.6
419,716.2
1,069,376.7
752,525.8
2,399,884.8
1,066,011.2
183,060.9
49,884.5
18,729.6
36,879.6
13,625.2
14,453.9
13,824,963.4
0.0
0.0
0.0
7,213.2
8,102.0
13,275.0
14,943.1
39,150.1
53,905.0
155,567.3
182,953.4
806,260.9
2,111,697.0
2,297,036.2
1,276,117.2
771,172.5
1,917,040.5
860,713.0
3,309,817.1
7,606,856.5
0.0
0.0
0.0
2,585.7
3,676.5
5,873.4
8,729.3
23,462.1
34,232.8
110,731.1
133,876.5
604,567.5
1,149,807.6
1,045,907.0
585,538.1
438,110.0
1,211,688.9
822,255.6
1,425,814.4
771,907.7
0.0
0.0
0.0
4,374.5
4,625.9
9,588.4
11,698.9
24,276.9
28,273.6
73,726.0
64,734.9
186,203.9
187,282.0
82,120.9
29,987.7
13,325.7
28,745.9
10,988.6
11,954.1
276,107.9
0.0
0.0
0.0
957.4
1,025.8
2,020.6
1,844.1
4,460.2
5,218.0
11,948.8
10,676.9
28,259.5
46,886.3
25,884.2
5,826.2
8,592.4
4,466.9
6,265.6
111,774.8
470,071.6
0.0
0.0
0.0
3,800.0
4,909.6
8,978.0
11,582.0
35,272.9
40,150.8
104,758.3
74,316.5
127,614.0
47,500.4
6,412.8
0.0
532.2
3,707.0
476.0
61.1
1,437,533.9
0.0
0.0
0.0
12,870.9
12,336.9
14,090.2
15,343.7
29,983.5
30,971.1
75,554.6
71,072.6
225,758.8
269,544.2
154,718.4
79,776.6
45,864.0
145,363.6
92,748.7
161,536.1
Non-taxable Returns
1,223,540.0
632.7
41,780.2
244,780.0
323,037.7
231,386.5
122,382.0
96,015.6
103,936.8
13,469.2
7,863.3
5,702.2
14,076.7
12,282.5
2,925.2
1,247.2
331.4
1,690.8
0.0
0.0
55,508.8
1,407.0
11,394.3
16,011.5
3,261.1
3,842.3
1,797.9
1,115.2
2,063.3
1,015.5
1,347.4
614.0
2,345.2
3,086.7
654.9
649.0
255.7
2,776.4
65.5
1,805.9
358,118.9
35,897.5
59,453.1
81,710.9
57,700.9
64,021.4
16,003.1
10,613.2
11,817.8
4,025.6
6,585.1
3,697.9
4,875.2
1,482.3
54.8
22.5
98.1
2.3
23.0
34.1
226,202.5
59.0
2,367.7
7,415.6
5,025.8
8,437.5
6,038.8
7,064.8
10,572.7
2,839.4
2,003.2
1,833.6
7,486.8
25,684.7
28,312.1
12,810.0
8,606.7
49,641.2
7,424.1
32,578.8
73,014.6
28.3
630.2
2,147.0
1,556.6
3,103.1
1,944.0
2,404.6
4,803.7
1,780.2
2,783.9
2,535.5
9,277.3
12,741.9
11,742.8
1,917.0
4,293.4
9,325.1
0.0
0.0
40,030.2
2,675.8
3,624.8
7,956.9
5,502.7
7,229.6
1,887.9
1,684.7
2,149.0
760.8
1,452.7
905.3
2,113.5
883.0
175.4
639.7
0.0
388.2
0.0
0.0
17,941.9
348.8
962.8
1,634.0
1,016.6
1,554.6
806.6
715.1
478.3
108.6
295.2
66.7
388.4
152.3
166.5
1.3
0.0
0.0
9,246.0
0.0
24,889.7
787.7
999.7
3,399.8
4,125.9
6,547.9
3,828.5
2,897.2
1,910.9
236.4
115.7
17.0
23.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
67,776.5
1,070.2
8,776.2
19,712.6
8,074.7
8,366.2
4,308.3
3,539.6
4,079.0
1,254.6
1,746.0
1,446.8
3,065.9
932.0
868.0
326.2
86.3
120.1
0.0
3.9
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.23b Other Income by Gross Income Level: All Filers <65 (Returns, 000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
382.4
260.1
368.6
94.3
62.0
67.6
14.8
20.1
129.0
Taxable Returns
251.0
0.0
0.0
0.0
9.6
7.1
9.1
8.3
17.7
17.8
40.4
32.8
70.7
30.3
5.2
1.0
0.3
0.5
0.1
0.1
229.5
0.0
0.0
0.0
4.1
3.2
3.7
3.7
8.2
9.2
26.0
25.0
76.1
51.3
12.1
3.2
1.3
1.9
0.4
0.2
322.1
0.0
0.0
0.0
5.8
5.9
9.6
10.9
25.0
25.8
59.8
43.8
97.9
31.5
4.3
0.9
0.3
0.5
0.1
0.0
86.8
0.0
0.0
0.0
1.0
0.9
1.2
1.2
2.6
3.0
7.7
7.5
22.8
22.9
9.4
2.9
1.2
1.9
0.4
0.3
58.5
0.0
0.0
0.0
0.4
0.4
0.6
0.7
1.7
2.1
5.7
5.8
17.9
15.0
4.8
1.4
0.6
0.9
0.2
0.1
58.6
0.0
0.0
0.0
0.8
0.8
1.4
1.5
3.4
3.8
8.9
7.3
17.4
9.8
2.2
0.6
0.2
0.3
0.1
0.1
11.8
0.0
0.0
0.0
0.3
0.3
0.4
0.5
1.2
1.2
2.4
1.6
2.7
1.0
0.2
0.0
0.0
0.0
0.0
0.0
17.1
0.0
0.0
0.0
0.4
0.4
0.7
0.8
2.4
2.4
4.9
2.4
2.2
0.4
0.0
0.0
0.0
0.0
0.0
0.0
107.8
0.0
0.0
0.0
3.3
2.7
2.9
2.9
6.0
6.3
15.3
12.8
31.3
16.7
4.4
1.3
0.6
0.9
0.2
0.1
131.3
0.5
19.7
38.8
32.1
17.9
7.9
5.5
5.3
0.8
0.9
0.7
0.9
0.2
0.0
0.0
0.0
0.0
0.0
0.0
30.6
0.7
14.1
7.8
1.3
1.3
0.7
0.5
0.7
0.3
0.8
0.7
1.1
0.4
0.1
0.0
0.0
0.0
0.0
0.0
46.5
5.0
10.0
10.9
5.8
5.7
2.4
1.7
1.6
0.6
1.0
0.7
0.8
0.2
0.0
0.0
0.0
0.0
0.0
0.0
7.5
0.1
1.7
1.7
0.7
0.9
0.5
0.4
0.6
0.1
0.1
0.1
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
3.4
0.0
0.4
0.5
0.3
0.4
0.3
0.3
0.4
0.1
0.2
0.1
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
9.0
0.6
1.5
1.9
1.2
1.4
0.6
0.5
0.6
0.1
0.2
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
3.1
0.1
0.6
0.6
0.4
0.5
0.3
0.2
0.2
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.0
0.1
0.2
0.6
0.5
0.7
0.4
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
21.2
0.4
6.2
6.5
2.0
1.8
1.0
0.8
0.8
0.2
0.5
0.4
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.24a Other Income Source by Gross Income Level: Married Filing Joint (Amounts, $000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
8,154,441.1
5,415,498.9
12,944,924.8
13,981,451.4
7,843,351.3
1,017,971.7
139,243.8
4,670.6
1,386,222.5
Taxable Returns
7,589,969.1
0.0
0.0
0.0
0.0
0.0
41,312.0
47,981.1
142,342.6
202,427.2
538,471.0
538,940.5
1,954,799.2
2,365,237.4
898,197.1
292,601.8
109,078.0
271,260.3
98,170.0
89,150.9
5,347,126.3
0.0
0.0
0.0
0.0
0.0
7,495.9
10,802.1
27,415.7
33,879.8
106,191.9
84,013.5
571,667.3
1,041,633.4
744,988.3
368,378.3
222,099.3
687,256.7
389,848.7
1,051,455.4
11,165,194.8
0.0
0.0
0.0
0.0
0.0
325,043.5
378,366.5
814,651.0
830,665.2
1,918,412.3
721,364.7
3,865,418.5
1,706,565.1
355,214.9
93,292.0
42,441.4
72,013.7
19,619.4
22,126.5
13,757,334.6
0.0
0.0
0.0
0.0
0.0
5,105.0
7,071.4
23,791.6
39,811.2
131,406.8
153,074.7
793,338.1
2,142,576.9
2,357,687.5
1,299,547.6
786,674.5
1,906,313.6
893,318.1
3,217,617.6
7,769,332.1
0.0
0.0
0.0
0.0
0.0
2,687.6
4,790.6
13,740.2
24,104.2
86,712.6
111,755.0
563,376.0
1,116,713.4
1,038,067.9
603,925.0
452,278.8
1,253,178.4
851,025.0
1,646,977.4
942,537.0
0.0
0.0
0.0
0.0
0.0
8,722.3
10,657.9
26,224.5
29,961.9
79,997.0
63,243.5
229,727.3
230,575.0
105,267.8
37,296.1
19,306.5
43,967.1
15,341.5
42,248.6
132,072.0
0.0
0.0
0.0
0.0
0.0
802.0
988.0
2,424.2
2,945.5
7,546.9
6,009.5
22,610.7
44,263.3
22,684.5
1,778.7
5,849.3
2,703.2
1,241.7
10,224.6
4,502.4
0.0
0.0
0.0
0.0
0.0
1.9
53.7
96.3
79.6
417.5
444.7
1,694.9
1,600.2
79.2
0.0
0.0
34.3
0.0
0.0
1,347,029.2
0.0
0.0
0.0
0.0
0.0
4,023.7
5,502.0
14,531.7
18,065.3
52,408.9
51,276.7
217,333.5
272,281.0
172,205.5
84,067.6
53,883.2
139,357.9
81,520.5
180,571.5
564,472.0
1,684.1
6,580.7
37,382.0
96,177.0
124,409.2
82,176.7
73,951.1
91,426.6
12,000.2
5,401.1
4,419.1
12,516.8
10,572.2
2,528.2
1,287.2
269.0
1,690.8
0.0
0.0
68,372.7
7,970.5
5,221.9
7,067.8
9,014.6
10,912.9
4,193.6
2,500.7
3,265.3
1,620.4
2,205.1
667.9
2,922.5
2,875.8
785.6
689.2
1,682.5
2,786.9
183.4
1,805.9
1,779,730.0
281,804.8
239,105.3
302,516.6
348,901.4
390,211.8
89,482.0
41,164.4
33,377.0
17,095.5
20,962.2
4,020.6
8,116.5
1,520.5
237.8
351.8
101.1
2.3
724.1
34.1
224,116.8
306.6
474.7
2,006.5
4,361.7
8,005.7
5,338.0
6,088.9
10,366.9
2,607.4
1,922.1
1,869.1
7,338.5
26,278.7
26,216.9
13,062.4
12,071.9
55,777.8
7,443.9
32,578.8
74,019.2
75.7
195.8
843.4
1,594.3
3,552.5
1,861.7
2,131.9
4,308.5
1,550.6
2,068.4
2,467.9
7,737.3
11,209.8
11,678.8
1,997.2
4,293.4
9,325.5
7,126.2
0.0
75,434.7
18,011.9
8,623.8
9,282.4
9,532.3
12,407.1
3,776.5
2,105.9
2,876.1
906.5
2,216.3
1,094.0
2,409.3
910.6
175.4
674.0
44.4
388.2
0.0
0.0
7,171.8
1,288.6
822.0
779.8
992.3
1,534.9
442.5
371.3
341.7
79.7
198.5
40.6
47.5
181.0
50.0
1.3
0.0
0.0
0.0
0.0
168.2
7.4
25.0
30.1
54.4
3.7
19.1
0.0
27.4
0.0
0.1
0.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
39,193.4
3,859.7
2,811.3
3,509.9
5,415.4
7,080.4
2,959.6
2,815.7
3,213.1
1,150.9
1,346.6
1,052.3
2,290.9
500.5
824.0
151.8
86.3
120.1
1.0
3.9
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.24b Other Income by Gross Income Level: Married Filing Joint (Returns, 000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Misc
Income
All Returns
246.6
224.0
450.6
89.0
57.1
68.9
10.6
0.4
98.3
Taxable Returns
198.1
0.0
0.0
0.0
0.0
0.0
3.6
3.9
10.1
12.4
31.1
27.4
70.2
31.5
5.5
1.1
0.4
0.6
0.1
0.1
202.9
0.0
0.0
0.0
0.0
0.0
2.3
2.9
6.7
7.2
19.4
17.3
74.2
52.8
12.7
3.4
1.4
2.0
0.4
0.2
342.3
0.0
0.0
0.0
0.0
0.0
12.5
13.7
28.0
27.1
60.7
35.9
116.2
39.6
5.9
1.3
0.5
0.7
0.1
0.1
83.6
0.0
0.0
0.0
0.0
0.0
0.5
0.7
2.0
2.4
6.9
6.3
23.7
24.3
9.9
3.0
1.3
1.9
0.4
0.3
54.3
0.0
0.0
0.0
0.0
0.0
0.3
0.4
1.1
1.6
4.7
5.0
17.4
15.2
5.0
1.5
0.7
1.0
0.2
0.1
56.8
0.0
0.0
0.0
0.0
0.0
1.1
1.3
3.1
3.3
8.2
6.3
18.6
11.0
2.5
0.7
0.3
0.4
0.1
0.1
8.2
0.0
0.0
0.0
0.0
0.0
0.2
0.3
0.6
0.7
1.4
1.1
2.5
1.1
0.2
0.0
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
87.5
0.0
0.0
0.0
0.0
0.0
1.1
1.3
3.2
3.9
10.6
9.6
31.5
18.1
4.8
1.4
0.6
1.0
0.3
0.2
48.5
1.5
2.8
6.4
10.4
10.6
5.4
4.3
4.6
0.6
0.5
0.5
0.8
0.2
0.0
0.0
0.0
0.0
0.0
0.0
21.1
4.3
2.2
2.8
3.2
3.4
1.2
0.7
0.8
0.3
0.4
0.4
0.9
0.4
0.1
0.0
0.0
0.0
0.0
0.0
108.3
31.3
15.2
16.9
17.3
17.0
4.0
1.9
1.7
0.7
1.0
0.5
0.7
0.2
0.0
0.0
0.0
0.0
0.0
0.0
5.4
0.4
0.3
0.5
0.8
1.0
0.5
0.4
0.6
0.1
0.1
0.1
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
2.8
0.1
0.1
0.2
0.3
0.5
0.2
0.3
0.4
0.1
0.1
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
12.1
3.5
1.3
1.4
1.6
1.9
0.6
0.5
0.6
0.1
0.2
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
2.4
0.5
0.3
0.3
0.4
0.5
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.8
1.7
1.1
1.3
1.6
1.8
0.7
0.5
0.6
0.2
0.3
0.2
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.25a. Other Income Source by Gross Income Level: Single Filers (Amounts, $000s)
Gross Income
Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Net
Business
Profit
1,696,589.4
Net
Capital
Gain
1,364,109.0
Pension
Annuity
6,331,599.5
Distributive
Shares
1,348,378.1
S-Corp
Income
959,044.9
Rental
Income
292,656.0
Excess
Net
Gambling
110,542.8
Alimony
Received
206,359.9
Miscellaneous
Income
760,558.1
1,487,691.5
0.0
0.0
0.0
78,756.2
75,501.6
73,220.2
67,494.1
121,443.9
98,763.6
195,205.8
136,384.2
270,786.1
213,526.9
79,025.2
32,386.1
12,522.4
23,502.6
8,826.4
346.1
1,275,633.0
0.0
0.0
0.0
17,551.5
19,512.5
22,509.1
21,364.7
41,133.7
39,350.4
94,662.8
60,296.0
233,208.7
241,475.7
138,350.1
60,547.1
30,972.7
111,821.0
88,822.6
54,054.3
4,874,200.5
0.0
0.0
0.0
273,142.7
345,763.0
364,454.0
346,537.0
657,531.1
539,779.0
908,210.8
319,403.1
766,084.8
261,437.7
52,337.2
12,078.8
8,127.5
16,510.9
1,282.5
1,520.5
1,326,867.6
0.0
0.0
0.0
7,586.3
8,918.0
10,491.4
10,401.1
21,691.1
21,835.4
49,034.3
45,069.0
127,135.3
223,376.1
178,582.3
91,125.6
66,949.2
142,688.5
62,571.9
259,412.2
948,396.4
0.0
0.0
0.0
2,717.1
4,010.7
4,110.6
5,117.5
11,989.3
12,651.6
31,189.7
27,111.5
86,952.1
140,762.7
126,291.3
71,892.2
40,326.7
163,910.4
102,427.5
116,935.5
242,589.3
0.0
0.0
0.0
7,296.5
8,293.9
9,124.3
8,916.3
15,195.1
15,468.7
29,776.8
16,096.1
47,502.8
41,186.5
19,302.7
9,818.4
640.3
8,776.8
3,423.2
1,771.0
95,235.1
0.0
0.0
0.0
1,376.8
1,479.8
1,722.4
1,551.9
3,407.2
3,316.9
6,627.0
4,349.8
11,447.2
19,598.4
10,410.3
4,605.8
3,350.9
11,278.8
10,712.0
0.0
191,891.2
0.0
0.0
0.0
4,755.2
6,698.2
7,173.3
7,672.5
17,357.2
18,508.1
43,472.9
25,542.3
42,808.3
14,419.5
2,942.2
0.0
0.0
4.5
476.0
61.1
693,967.3
0.0
0.0
0.0
15,094.2
16,909.1
16,785.4
17,359.8
31,615.9
29,273.5
61,549.9
32,584.4
117,250.6
113,380.2
61,570.2
33,816.5
14,158.4
59,093.3
40,793.9
32,732.1
208,897.8
1,990.6
31,548.9
119,461.9
29,762.9
9,312.0
3,996.6
2,423.4
2,273.9
1,238.2
2,257.0
826.1
1,706.8
2,036.9
0.3
0.0
62.4
0.0
0.0
0.0
88,476.0
12,679.6
18,897.1
24,440.3
7,283.2
3,865.7
2,834.8
2,472.3
3,414.6
2,465.5
5,317.0
1,659.3
2,562.8
400.3
34.5
0.0
149.0
0.0
0.0
0.0
1,457,399.0
396,343.4
348,334.3
389,969.0
143,607.3
54,999.8
27,420.0
18,275.7
24,292.6
18,318.4
23,193.9
5,247.6
6,576.4
802.8
17.6
0.3
0.0
0.0
0.0
0.0
21,510.5
364.9
2,221.9
6,437.3
1,294.9
943.0
613.2
553.6
548.4
697.9
1,023.5
625.3
965.4
2,584.7
2,604.1
23.1
9.3
0.0
0.0
0.0
10,648.5
90.3
505.1
1,930.8
599.2
320.5
176.5
204.6
381.9
361.2
891.2
346.5
1,614.7
1,418.9
230.6
197.5
0.0
1,379.0
0.0
0.0
50,066.7
19,220.5
8,445.6
11,674.3
3,757.4
1,405.2
903.4
461.3
893.7
598.5
1,329.3
303.7
460.6
543.7
0.0
0.0
0.0
69.7
0.0
0.0
15,307.7
1,632.6
1,318.9
1,793.3
339.7
134.0
179.9
81.5
61.5
24.2
88.5
23.0
261.5
6.6
116.5
0.0
0.0
0.0
9,246.0
0.0
14,468.7
3,762.0
2,404.2
4,268.8
2,122.4
756.3
428.9
265.4
234.1
191.7
14.0
20.6
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
66,590.7
8,059.3
12,131.3
21,746.0
5,169.0
3,019.4
2,168.6
1,614.7
2,501.1
1,967.3
3,019.6
1,321.0
2,755.9
939.0
3.6
175.0
0.0
0.1
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.25b Other Income by Gross Income Level: Single Filers (Returns, 000s)
Gross Income
Level
Net
Profit
Net
Gain
Pension
Annuity
Distributive
Shares
S-Corp
Income
Rental
Income
Net
Gambling
Alimony
Received
Miscellaneous
Income
All Returns
109.5
132.9
324.5
25.0
11.1
28.2
6.9
10.2
63.4
66.4
0.0
0.0
0.0
9.7
7.4
6.1
5.0
8.0
6.0
10.8
5.2
6.0
1.8
0.3
0.1
0.0
0.0
0.0
0.0
89.5
0.0
0.0
0.0
5.9
5.7
5.6
5.0
9.3
8.2
17.2
9.4
16.0
5.4
1.1
0.3
0.1
0.2
0.0
0.0
187.3
0.0
0.0
0.0
17.7
18.9
17.7
15.8
27.1
20.8
33.0
12.8
18.8
3.9
0.6
0.1
0.0
0.1
0.0
0.0
20.1
0.0
0.0
0.0
1.1
1.1
1.1
1.0
1.8
1.6
3.1
1.9
3.8
2.3
0.8
0.2
0.1
0.1
0.0
0.0
10.0
0.0
0.0
0.0
0.4
0.4
0.4
0.4
0.8
0.7
1.5
1.0
2.1
1.4
0.5
0.1
0.1
0.1
0.0
0.0
18.2
0.0
0.0
0.0
1.3
1.3
1.3
1.2
2.0
1.8
3.2
1.6
2.9
1.1
0.3
0.1
0.0
0.1
0.0
0.0
4.8
0.0
0.0
0.0
0.4
0.4
0.4
0.3
0.7
0.6
1.0
0.4
0.5
0.2
0.0
0.0
0.0
0.0
0.0
0.0
8.4
0.0
0.0
0.0
0.5
0.6
0.6
0.6
1.2
1.1
2.1
0.9
0.8
0.1
0.0
0.0
0.0
0.0
0.0
0.0
43.6
0.0
0.0
0.0
3.9
3.5
3.2
2.8
5.0
4.2
8.0
3.7
6.1
2.2
0.5
0.2
0.1
0.1
0.0
0.0
43.1
1.7
15.5
20.4
3.2
0.8
0.3
0.2
0.2
0.2
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
43.4
9.2
17.2
11.0
2.3
1.0
0.5
0.3
0.4
0.3
0.6
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
137.2
60.8
31.0
29.1
8.3
2.8
1.3
0.8
1.0
0.7
0.9
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.8
0.5
1.7
1.7
0.3
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.1
0.1
0.3
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
4.7
2.0
2.1
0.5
0.2
0.1
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.1
0.6
0.6
0.6
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.8
0.6
0.3
0.6
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
19.8
3.5
6.7
6.6
1.0
0.5
0.3
0.2
0.2
0.2
0.3
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.26a Other Income Source by Gross Income Percentile: All Returns (Amounts, $000s)
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Net
Business
Profit
11,001,059.8
23,578.5
278,723.1
288,393.2
317,548.4
500,865.4
492,823.8
524,357.1
640,523.3
427,957.7
504,431.0
1,376,631.0
1,220,194.2
2,557,235.0
655,160.4
740,662.6
451,975.2
Net
Capital
Gain
7,102,535.7
36,989.4
40,736.1
25,331.0
27,532.2
72,849.2
88,684.0
125,182.0
174,587.6
111,983.2
106,834.1
474,470.2
488,310.7
1,320,397.2
584,844.5
1,083,319.9
2,340,484.3
Pension
Annuity
20,418,636.8
1,107,461.7
922,702.7
573,538.7
655,413.5
1,591,489.9
1,891,854.2
2,196,448.8
2,390,850.5
1,076,392.8
666,633.7
3,204,360.0
1,763,475.2
1,725,081.4
269,451.2
260,338.8
123,143.6
Distributive
Shares
S-Corp
Income
16,068,567.3
2,108.5
10,433.7
10,241.8
14,357.0
45,246.7
67,940.5
102,140.9
155,340.0
116,107.9
152,639.4
511,797.6
611,894.4
2,594,897.7
1,615,922.4
3,504,475.7
6,553,023.1
9,227,086.5
486.7
3,407.0
3,513.7
6,178.2
20,007.7
37,737.0
63,603.7
105,386.0
82,786.5
112,590.8
375,889.0
419,281.8
1,346,078.6
750,026.3
1,818,105.1
4,082,008.4
Rental
Income
1,399,800.6
50,685.2
28,211.5
16,050.4
19,518.9
47,453.7
56,864.0
74,383.5
96,237.3
59,189.9
56,925.6
172,061.8
143,337.4
265,454.3
83,754.0
110,551.9
119,121.1
Excess
Net
Gambling
376,643.5
4,663.1
3,644.4
2,385.8
2,940.4
7,263.5
8,828.7
11,818.9
13,422.9
7,661.5
7,773.2
23,209.6
22,479.0
66,440.1
18,827.0
30,279.9
145,005.6
Alimony
Received
539,979.8
5,751.4
6,769.6
7,307.7
9,920.2
28,369.9
44,742.8
65,721.6
87,244.7
47,415.5
50,314.7
88,619.6
47,246.2
41,097.9
3,572.7
3,539.9
2,345.4
Miscellaneous
Income
2,385,238.0
21,633.7
34,185.4
21,360.6
24,431.2
56,872.6
66,777.9
82,511.1
101,376.6
63,226.8
60,649.3
210,181.3
185,580.5
395,012.0
154,222.6
301,826.7
605,389.7
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 1.26b Other Income Source by Gross Income Percentile: All Returns (Returns, 000s)
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Net
Business
Profit
429.2
16.9
48.7
32.7
28.3
37.9
32.1
31.9
36.7
21.4
23.6
52.3
29.9
29.2
3.9
2.8
0.7
Net
Capital
Gain
Pension
Annuity
377.2
28.3
19.4
8.8
8.6
19.3
21.4
25.7
32.3
18.9
20.0
59.1
42.3
53.0
9.3
8.5
2.5
845.1
129.0
64.6
34.4
35.3
74.2
77.3
82.0
84.2
40.8
34.1
96.7
47.5
36.7
4.3
3.3
0.8
Distributive
Shares
120.1
2.4
3.0
1.8
2.0
4.7
5.5
6.6
8.6
5.3
6.1
17.2
13.9
25.9
7.2
7.6
2.4
S-Corp
Income
Rental
Income
72.6
0.4
0.8
0.6
0.8
2.1
3.0
4.0
5.5
3.7
4.5
12.4
9.9
15.8
3.7
3.9
1.3
105.4
11.0
5.0
2.8
3.2
7.0
7.5
8.8
10.1
5.6
5.8
14.2
9.4
10.9
1.9
1.7
0.5
Excess
Net
Gambling
20.6
1.9
1.4
0.8
0.9
1.9
2.1
2.3
2.4
1.2
1.1
2.2
1.1
1.1
0.1
0.1
0.0
Alimony
Received
23.0
0.9
1.0
0.8
1.0
2.4
3.1
3.9
4.1
1.7
1.5
1.7
0.5
0.3
0.0
0.0
0.0
Misc
Income
176.2
11.0
11.5
5.5
5.6
11.5
12.0
14.2
16.9
9.5
9.8
25.5
15.9
18.5
3.6
3.7
1.4
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.1 Number of Exemptions by Filing Status
Exemptions
Regular
Aged
Blind or Disabled
Dependent Children
Other Dependents
Dependent College Student
Total
All
Filers
Married, Filing:
Jointly
Separately
Single
Head of
Household
Surviving
Spouse
5,422,851
820,451
95,027
2,467,828
223,812
1,366,627
3,012,865
512,883
62,118
1,591,055
85,989
178,667
68,496
7,738
1,030
23,399
1,309
1,963
1,732,801
280,860
27,555
65,204
15,682
3,742
606,089
18,712
4,265
784,035
120,695
1,176,053
2,600
258
59
4,135
137
6,203
10,396,596
5,443,577
103,935
2,125,844
2,709,849
13,392
Percent of Total Exemptions by Filing Status
Exemptions
Regular
Aged
Blind or Disabled
Dependent Children
Other Dependents
Dependent College Student
Total
51.2%
7.7%
0.9%
34.8%
3.1%
2.3%
28.6%
4.8%
0.6%
22.7%
1.1%
1.7%
0.6%
0.1%
0.0%
0.3%
0.0%
0.0%
16.3%
2.7%
0.3%
0.9%
0.2%
0.0%
5.6%
0.2%
0.0%
10.8%
1.7%
0.5%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
100.0%
59.5%
1.1%
20.4%
18.9%
0.1%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.11a Exemptions and Deductions by Gross Income Level: All Returns
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Exemption Amounts $000s
Blind or
Dependent
Disabled
Children
95,027.0
3,701,742.0
College
Student
245,696.0
Other
Dependents
337,614.0
Medical
Expenses
7,174,333.6
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
566,720.8
6,870.1
Health Enterprize Zone
6,094.6
Regular
5,422,851.0
Aged
820,451.0
3,904,166.0
0.0
0.0
0.0
138,048.0
116,529.0
169,371.0
175,729.0
362,706.0
332,234.0
680,197.0
471,895.0
1,021,113.0
352,875.0
56,429.0
12,834.0
5,105.0
6,915.0
1,408.0
778.0
446,604.0
0.0
0.0
0.0
16,240.0
17,081.0
37,643.0
36,513.0
64,111.0
50,917.0
83,873.0
25,053.0
80,371.0
26,754.0
5,262.0
1,267.0
513.0
705.0
186.0
115.0
46,870.0
0.0
0.0
0.0
1,700.0
1,301.0
3,454.0
3,487.0
6,867.0
5,985.0
10,866.0
4,744.0
7,045.0
1,220.0
143.0
29.0
12.0
13.0
3.0
1.0
2,627,217.0
0.0
0.0
0.0
3,361.5
3,918.0
45,237.0
64,366.5
195,682.5
203,520.0
427,966.5
363,660.0
875,800.5
347,812.5
63,412.5
15,247.5
6,124.5
8,500.5
1,683.0
924.0
206,489.0
0.0
0.0
0.0
77.0
102.0
1,249.0
2,463.0
9,847.0
12,591.0
30,587.0
29,525.0
81,544.0
30,933.0
5,155.0
1,136.0
490.0
599.0
135.0
56.0
246,816.0
0.0
0.0
0.0
1,450.5
1,798.5
15,279.0
16,110.0
34,038.0
28,468.5
49,755.0
29,982.0
53,521.5
14,607.0
1,287.0
297.0
81.0
120.0
18.0
3.0
5,470,996.7
0.0
0.0
0.0
75,488.1
103,786.9
204,711.0
231,785.5
501,704.5
493,247.0
1,043,698.4
634,954.8
1,462,969.8
537,550.8
114,969.0
29,733.6
13,766.6
16,943.8
3,201.2
2,485.7
538,276.5
0.0
0.0
0.0
493.0
1,101.4
1,887.7
2,454.1
7,215.7
9,281.7
36,242.3
41,955.6
149,139.8
159,385.8
67,331.1
24,204.6
12,212.2
19,150.7
5,306.1
914.8
6,354.9
0.0
0.0
0.0
20.3
11.4
50.3
60.4
245.6
234.6
344.3
292.1
1,163.7
574.8
1,188.7
230.9
12.5
1,925.6
0.0
0.0
6,006.3
0.0
0.0
0.0
0.0
0.0
1.2
0.0
2.3
20.1
35.9
2.0
204.9
1,895.7
117.5
1,489.9
2,236.9
0.0
0.0
0.0
1,518,685.0
217,393.0
341,008.0
333,861.0
172,419.0
161,767.0
80,088.0
55,360.0
48,563.0
16,294.0
31,083.0
21,675.0
30,690.0
7,475.0
747.0
111.0
59.0
77.0
9.0
6.0
373,847.0
155,014.0
57,789.0
62,977.0
42,561.0
34,770.0
8,268.0
3,632.0
3,091.0
1,833.0
2,363.0
744.0
683.0
98.0
8.0
5.0
5.0
3.0
3.0
0.0
48,157.0
14,764.0
11,619.0
8,279.0
5,054.0
4,107.0
1,305.0
924.0
800.0
326.0
496.0
269.0
203.0
10.0
1.0
0.0
0.0
0.0
0.0
0.0
1,074,525.0
23,139.0
70,125.0
140,107.5
213,753.0
206,512.5
139,150.5
105,600.0
88,626.0
12,736.5
19,351.5
16,819.5
28,594.5
8,484.0
1,192.5
145.5
81.0
97.5
1.5
7.5
39,207.0
1,039.0
2,789.0
4,508.0
6,102.0
6,158.0
5,342.0
4,508.0
4,224.0
695.0
1,082.0
940.0
1,410.0
342.0
50.0
4.0
7.0
5.0
1.0
1.0
90,798.0
4,197.0
6,937.5
12,607.5
17,208.0
20,968.5
8,338.5
5,935.5
4,650.0
1,542.0
3,091.5
2,227.5
2,689.5
379.5
22.5
3.0
0.0
0.0
0.0
0.0
1,703,336.9
304,517.8
161,381.0
180,311.6
219,278.5
171,445.7
148,518.4
108,089.0
136,694.9
75,371.6
98,996.6
34,318.9
48,975.1
14,042.8
797.7
71.9
94.7
387.0
0.0
43.5
28,444.3
1,388.8
1,420.6
1,400.8
1,978.5
1,980.7
2,526.3
1,789.7
2,690.0
1,714.3
3,236.3
1,470.4
4,039.8
2,236.5
271.7
180.0
120.0
0.0
0.0
0.0
515.2
21.8
7.1
17.0
39.2
62.6
21.5
48.6
26.4
4.9
116.5
2.1
142.6
5.0
0.0
0.0
0.0
0.0
0.0
0.0
88.3
8.6
14.5
2.2
4.4
0.0
17.3
30.7
10.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.11b Exemptions and Deductions by Gross Income Level: All Returns (Returns, 000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns with Exemptions
Blind or
Dependent
Disabled
Children
91.2
1,404.9
College
Student
207.1
Other
Dependents
172.8
Medical
Expenses
1,271.6
Returns with Deductions
Alimony
Qualified
Paid
Conservation
25.9
1.2
Health Enterprize Zone
0.1
Regular
3,915.4
Aged
609.7
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
329.8
0.0
0.0
0.0
16.2
17.1
28.5
26.9
46.6
36.5
59.6
18.9
55.9
18.2
3.5
0.8
0.3
0.5
0.1
0.1
45.8
0.0
0.0
0.0
1.7
1.3
3.3
3.4
6.6
5.8
10.7
4.7
6.9
1.2
0.1
0.0
0.0
0.0
0.0
0.0
984.8
0.0
0.0
0.0
1.5
1.6
17.0
29.3
84.1
80.9
168.9
138.0
315.9
118.2
19.8
4.5
1.8
2.4
0.5
0.2
173.6
0.0
0.0
0.0
0.1
0.1
1.1
2.3
8.8
11.0
26.4
25.1
67.5
25.2
4.1
0.9
0.4
0.5
0.1
0.0
125.1
0.0
0.0
0.0
0.8
0.9
6.8
7.8
17.0
14.8
26.3
15.7
27.1
7.0
0.7
0.1
0.0
0.1
0.0
0.0
1,055.9
0.0
0.0
0.0
32.5
35.5
55.1
57.7
120.8
112.0
216.8
128.5
231.5
54.8
7.2
1.6
0.7
0.8
0.1
0.1
23.9
0.0
0.0
0.0
0.1
0.2
0.3
0.4
1.0
1.2
3.7
3.4
8.0
4.1
0.9
0.3
0.1
0.1
0.0
0.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.1
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1,249.7
173.7
314.6
300.7
131.1
117.1
62.5
41.2
33.2
12.5
24.2
15.3
18.8
4.1
0.4
0.1
0.0
0.0
0.0
0.0
279.9
121.9
45.1
48.6
28.3
21.5
5.3
2.5
2.2
1.4
1.8
0.6
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
45.4
13.8
11.0
7.9
4.7
3.9
1.2
0.9
0.8
0.3
0.5
0.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
420.1
11.1
31.9
64.2
86.2
79.4
54.0
36.0
25.0
4.3
7.8
6.5
10.4
2.8
0.3
0.0
0.0
0.0
0.0
0.0
33.5
0.9
2.5
4.0
5.3
5.3
4.6
3.8
3.3
0.6
0.9
0.8
1.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
47.8
2.5
4.0
7.0
8.9
10.2
4.5
3.1
2.4
0.8
1.6
1.1
1.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
215.7
52.4
28.3
31.9
25.2
18.6
16.0
11.9
11.5
4.4
7.0
4.0
4.0
0.5
0.0
0.0
0.0
0.0
0.0
0.0
2.0
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.12a Exemptions & Deductions By Gross Income Level: At Least One Filer 65+
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Exemption Amount $000s
Blind or
Dependent
Disabled
Children
37,079.0
54,808.5
College
Student
5,343.0
Other
Dependents
19,059.0
Medical
Expenses
3,072,618.8
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
57,146.7
1,148.8
Health Enterprize Zone
73.2
Regular
911,909.0
Aged
820,451.0
517,116.0
0.0
0.0
0.0
16,244.0
17,084.0
40,736.0
40,058.0
71,531.0
57,973.0
98,745.0
31,822.0
99,953.0
33,263.0
6,401.0
1,509.0
620.0
820.0
222.0
135.0
446,604.0
0.0
0.0
0.0
16,240.0
17,081.0
37,643.0
36,513.0
64,111.0
50,917.0
83,873.0
25,053.0
80,371.0
26,754.0
5,262.0
1,267.0
513.0
705.0
186.0
115.0
14,991.0
0.0
0.0
0.0
490.0
521.0
1,573.0
1,547.0
2,688.0
1,884.0
3,080.0
751.0
1,995.0
396.0
45.0
9.0
3.0
6.0
2.0
1.0
32,433.0
0.0
0.0
0.0
78.0
66.0
1,593.0
1,983.0
4,329.0
3,499.5
6,183.0
2,776.5
8,343.0
2,796.0
526.5
112.5
63.0
48.0
27.0
9.0
4,198.0
0.0
0.0
0.0
3.0
4.0
91.0
121.0
333.0
346.0
772.0
431.0
1,467.0
514.0
70.0
23.0
11.0
9.0
2.0
1.0
11,983.5
0.0
0.0
0.0
88.5
87.0
925.5
927.0
1,897.5
1,537.5
2,479.5
984.0
2,368.5
576.0
70.5
22.5
1.5
12.0
6.0
0.0
1,777,129.5
0.0
0.0
0.0
37,435.6
53,457.6
118,745.4
128,299.3
241,308.5
200,110.3
344,914.7
100,261.4
385,639.5
131,330.5
23,407.6
4,907.9
3,162.2
3,170.9
844.1
133.9
51,170.1
0.0
0.0
0.0
149.6
331.3
630.6
790.2
1,841.0
1,757.6
4,700.4
2,464.7
13,425.3
15,269.0
5,470.1
1,804.8
322.8
1,405.1
545.0
262.5
877.4
0.0
0.0
0.0
7.3
4.6
17.2
10.0
25.6
8.8
44.6
15.8
211.9
131.4
169.4
230.9
0.0
0.0
0.0
0.0
50.7
0.0
0.0
0.0
0.0
0.0
1.2
0.0
0.0
0.0
0.0
0.0
49.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
394,793.0
160,322.0
60,069.0
66,335.0
46,220.0
38,538.0
9,003.0
4,049.0
3,450.0
2,064.0
2,754.0
954.0
877.0
126.0
11.0
6.0
6.0
5.0
4.0
0.0
373,847.0
155,014.0
57,789.0
62,977.0
42,561.0
34,770.0
8,268.0
3,632.0
3,091.0
1,833.0
2,363.0
744.0
683.0
98.0
8.0
5.0
5.0
3.0
3.0
0.0
22,088.0
9,498.0
3,407.0
3,209.0
2,461.0
1,963.0
510.0
288.0
259.0
182.0
185.0
60.0
66.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
22,375.5
4,077.0
2,136.0
3,955.5
4,225.5
3,771.0
1,855.5
1,053.0
681.0
117.0
270.0
108.0
105.0
19.5
0.0
0.0
0.0
1.5
0.0
0.0
1,145.0
138.0
89.0
174.0
177.0
211.0
146.0
78.0
57.0
14.0
28.0
17.0
12.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
7,075.5
1,590.0
844.5
1,218.0
1,225.5
1,210.5
337.5
201.0
130.5
76.5
136.5
51.0
52.5
1.5
0.0
0.0
0.0
0.0
0.0
0.0
1,295,489.3
285,228.9
126,612.7
148,523.7
175,496.3
134,833.8
103,626.9
65,625.6
81,368.2
55,366.2
68,623.4
15,659.8
26,291.7
8,163.7
32.7
4.2
1.6
30.0
0.0
0.0
5,976.7
761.4
588.5
636.1
788.7
811.0
846.6
322.7
401.5
273.3
226.8
27.4
242.7
50.0
0.0
0.0
0.0
0.0
0.0
0.0
271.4
18.1
1.0
9.8
22.4
0.8
0.0
0.0
0.5
0.0
85.7
0.0
133.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
22.5
7.6
10.0
1.2
3.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.12b Exemptions & Deductions By Gross Income Level: At Least One Filer 65+ (Returns, 000s)
Gross Income
Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns with Exemptions
Blind or
Dependent
Disabled
Children
35.0
28.4
College
Student
4.8
Other
Dependents
11.2
Medical
Expenses
394.7
Returns with Deductions
Alimony
Qualified
Paid
Conservation
3.9
0.2
Health Enterprize Zone
0.0
Regular
609.7
Aged
609.7
329.8
0.0
0.0
0.0
16.2
17.1
28.5
26.9
46.6
36.5
59.6
18.9
55.9
18.2
3.5
0.8
0.3
0.5
0.1
0.1
329.8
0.0
0.0
0.0
16.2
17.1
28.5
26.9
46.6
36.5
59.6
18.9
55.9
18.2
3.5
0.8
0.3
0.5
0.1
0.1
14.4
0.0
0.0
0.0
0.5
0.5
1.5
1.5
2.6
1.8
3.0
0.7
1.9
0.4
0.0
0.0
0.0
0.0
0.0
0.0
16.8
0.0
0.0
0.0
0.0
0.0
0.9
1.1
2.3
1.8
3.2
1.4
4.3
1.4
0.2
0.1
0.0
0.0
0.0
0.0
3.7
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.3
0.3
0.7
0.4
1.3
0.5
0.1
0.0
0.0
0.0
0.0
0.0
7.0
0.0
0.0
0.0
0.1
0.1
0.5
0.6
1.1
0.9
1.4
0.6
1.4
0.3
0.0
0.0
0.0
0.0
0.0
0.0
262.5
0.0
0.0
0.0
13.4
14.8
24.9
23.5
40.5
31.3
48.6
13.6
39.8
10.4
1.3
0.2
0.1
0.1
0.0
0.0
3.2
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.3
0.3
0.5
0.3
0.9
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
279.9
121.9
45.1
48.6
28.3
21.5
5.3
2.5
2.2
1.4
1.8
0.6
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
279.9
121.9
45.1
48.6
28.3
21.5
5.3
2.5
2.2
1.4
1.8
0.6
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
20.6
8.8
3.2
3.0
2.3
1.8
0.5
0.3
0.3
0.2
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
11.6
2.3
1.2
2.1
2.1
1.9
0.9
0.5
0.3
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.1
0.1
0.1
0.2
0.2
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.2
1.0
0.5
0.7
0.7
0.7
0.2
0.1
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
132.1
48.2
19.0
22.5
17.9
12.1
4.9
2.2
2.0
1.2
1.4
0.4
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.7
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.13a Exemptions & Deductions By Gross Income Level: All Filers < 65
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Exemption Amount $000s
Blind or
Dependent
Disabled
Children
57,948.0
3,646,933.5
College
Student
240,353.0
Other
Dependents
318,555.0
Medical
Expenses
4,101,714.8
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
509,574.1
5,721.3
Health Enterprize Zone
6,021.4
Regular
4,510,942.0
Aged
0.0
3,387,050.0
0.0
0.0
0.0
121,804.0
99,445.0
128,635.0
135,671.0
291,175.0
274,261.0
581,452.0
440,073.0
921,160.0
319,612.0
50,028.0
11,325.0
4,485.0
6,095.0
1,186.0
643.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
31,879.0
0.0
0.0
0.0
1,210.0
780.0
1,881.0
1,940.0
4,179.0
4,101.0
7,786.0
3,993.0
5,050.0
824.0
98.0
20.0
9.0
7.0
1.0
0.0
2,594,784.0
0.0
0.0
0.0
3,283.5
3,852.0
43,644.0
62,383.5
191,353.5
200,020.5
421,783.5
360,883.5
867,457.5
345,016.5
62,886.0
15,135.0
6,061.5
8,452.5
1,656.0
915.0
202,291.0
0.0
0.0
0.0
74.0
98.0
1,158.0
2,342.0
9,514.0
12,245.0
29,815.0
29,094.0
80,077.0
30,419.0
5,085.0
1,113.0
479.0
590.0
133.0
55.0
234,832.5
0.0
0.0
0.0
1,362.0
1,711.5
14,353.5
15,183.0
32,140.5
26,931.0
47,275.5
28,998.0
51,153.0
14,031.0
1,216.5
274.5
79.5
108.0
12.0
3.0
3,693,867.3
0.0
0.0
0.0
38,052.4
50,329.3
85,965.5
103,486.2
260,396.0
293,136.7
698,783.7
534,693.4
1,077,330.3
406,220.3
91,561.5
24,825.7
10,604.4
13,772.9
2,357.1
2,351.8
487,106.5
0.0
0.0
0.0
343.4
770.2
1,257.1
1,664.0
5,374.6
7,524.1
31,542.0
39,490.9
135,714.4
144,116.8
61,861.0
22,399.8
11,889.4
17,745.6
4,761.1
652.3
5,477.5
0.0
0.0
0.0
13.0
6.8
33.0
50.4
220.0
225.8
299.7
276.2
951.8
443.5
1,019.3
0.0
12.5
1,925.6
0.0
0.0
5,955.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.3
20.1
35.9
2.0
155.3
1,895.7
117.5
1,489.9
2,236.9
0.0
0.0
0.0
1,123,892.0
57,071.0
280,939.0
267,526.0
126,199.0
123,229.0
71,085.0
51,311.0
45,113.0
14,230.0
28,329.0
20,721.0
29,813.0
7,349.0
736.0
105.0
53.0
72.0
5.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
26,069.0
5,266.0
8,212.0
5,070.0
2,593.0
2,144.0
795.0
636.0
541.0
144.0
311.0
209.0
137.0
10.0
1.0
0.0
0.0
0.0
0.0
0.0
1,052,149.5
19,062.0
67,989.0
136,152.0
209,527.5
202,741.5
137,295.0
104,547.0
87,945.0
12,619.5
19,081.5
16,711.5
28,489.5
8,464.5
1,192.5
145.5
81.0
96.0
1.5
7.5
38,062.0
901.0
2,700.0
4,334.0
5,925.0
5,947.0
5,196.0
4,430.0
4,167.0
681.0
1,054.0
923.0
1,398.0
338.0
50.0
4.0
7.0
5.0
1.0
1.0
83,722.5
2,607.0
6,093.0
11,389.5
15,982.5
19,758.0
8,001.0
5,734.5
4,519.5
1,465.5
2,955.0
2,176.5
2,637.0
378.0
22.5
3.0
0.0
0.0
0.0
0.0
407,847.6
19,288.9
34,768.3
31,787.9
43,782.2
36,611.9
44,891.5
42,463.4
55,326.7
20,005.4
30,373.2
18,659.2
22,683.4
5,879.2
765.0
67.7
93.1
357.1
0.0
43.5
22,467.6
627.4
832.1
764.7
1,189.8
1,169.8
1,679.7
1,467.1
2,288.5
1,441.0
3,009.5
1,443.0
3,797.0
2,186.5
271.7
180.0
120.0
0.0
0.0
0.0
243.8
3.7
6.1
7.1
16.8
61.8
21.4
48.6
25.9
4.9
30.8
2.1
9.5
5.0
0.0
0.0
0.0
0.0
0.0
0.0
65.8
1.0
4.5
1.1
0.6
0.0
17.3
30.7
10.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.13b Exemptions & Deductions By Gross Income Level: All Filers < 65 (Returns, 000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns with Exemptions
Blind or
Dependent
Disabled
Children
56.2
1,376.4
College
Student
202.3
Other
Dependents
161.7
Medical
Expenses
876.9
Returns with Deductions
Alimony
Qualified
Paid
Conservation
22.0
1.0
Health Enterprize Zone
0.1
Regular
3,305.7
Aged
0.0
2,335.9
0.0
0.0
0.0
121.8
99.4
114.7
119.7
246.9
218.1
422.6
277.6
508.2
168.2
26.3
5.9
2.3
3.2
0.6
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
31.4
0.0
0.0
0.0
1.2
0.8
1.8
1.9
4.1
4.0
7.7
3.9
5.0
0.8
0.1
0.0
0.0
0.0
0.0
0.0
968.0
0.0
0.0
0.0
1.5
1.6
16.1
28.3
81.8
79.1
165.6
136.6
311.6
116.8
19.6
4.5
1.8
2.4
0.5
0.2
169.8
0.0
0.0
0.0
0.1
0.1
1.0
2.2
8.5
10.7
25.7
24.7
66.2
24.7
4.0
0.9
0.4
0.5
0.1
0.0
118.1
0.0
0.0
0.0
0.7
0.8
6.2
7.2
15.9
13.9
24.9
15.2
25.7
6.7
0.6
0.1
0.0
0.1
0.0
0.0
793.4
0.0
0.0
0.0
19.1
20.7
30.2
34.2
80.3
80.7
168.3
114.9
191.7
44.4
5.9
1.4
0.6
0.7
0.1
0.1
20.7
0.0
0.0
0.0
0.1
0.1
0.2
0.2
0.7
0.9
3.2
3.2
7.2
3.6
0.8
0.2
0.1
0.1
0.0
0.0
0.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
969.8
51.8
269.5
252.2
102.8
95.6
57.2
38.8
31.0
11.1
22.4
14.7
18.2
4.1
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
24.9
5.0
7.8
4.9
2.5
2.0
0.8
0.6
0.5
0.1
0.3
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
408.5
8.7
30.7
62.1
84.1
77.5
53.1
35.5
24.8
4.2
7.6
6.5
10.4
2.8
0.3
0.0
0.0
0.0
0.0
0.0
32.4
0.8
2.4
3.8
5.1
5.1
4.5
3.7
3.2
0.5
0.9
0.8
1.2
0.3
0.0
0.0
0.0
0.0
0.0
0.0
43.6
1.5
3.5
6.3
8.2
9.5
4.3
3.0
2.3
0.8
1.6
1.1
1.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
83.5
4.2
9.2
9.4
7.3
6.5
11.1
9.7
9.5
3.2
5.6
3.6
3.7
0.5
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.14a Exemptions & Deductions By Gross Income Level: Married Filing Joint (Amounts, $000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Exemption Amount $000s
Blind or
Dependent
Disabled
Children
62,118.0
2,386,582.5
College
Student
178,667.0
Other
Dependents
128,983.5
Medical
Expenses
4,462,920.4
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
179,685.1
3,512.3
Health Enterprize Zone
5,851.2
Regular
3,012,865.0
Aged
512,883.0
2,475,531.0
0.0
0.0
0.0
0.0
0.0
52,281.0
58,054.0
138,121.0
155,066.0
395,805.0
350,587.0
913,867.0
332,912.0
53,318.0
12,142.0
4,844.0
6,506.0
1,298.0
730.0
304,121.0
0.0
0.0
0.0
0.0
0.0
21,460.0
22,711.0
42,364.0
35,842.0
63,356.0
19,008.0
68,580.0
23,661.0
4,695.0
1,118.0
459.0
611.0
154.0
102.0
37,175.0
0.0
0.0
0.0
0.0
0.0
2,276.0
2,521.0
5,447.0
5,094.0
9,674.0
4,390.0
6,490.0
1,102.0
131.0
27.0
10.0
9.0
3.0
1.0
2,029,825.5
0.0
0.0
0.0
0.0
0.0
15,544.5
19,656.0
63,802.5
98,590.5
278,158.5
299,406.0
823,477.5
337,849.5
61,701.0
14,899.5
5,952.0
8,265.0
1,636.5
886.5
164,276.0
0.0
0.0
0.0
0.0
0.0
545.0
840.0
3,373.0
5,759.0
18,366.0
22,833.0
75,494.0
29,766.0
4,963.0
1,100.0
470.0
583.0
129.0
55.0
112,878.0
0.0
0.0
0.0
0.0
0.0
1,759.5
2,365.5
6,420.0
7,663.5
19,255.5
17,238.0
43,156.5
13,437.0
1,132.5
265.5
76.5
97.5
7.5
3.0
3,726,095.3
0.0
0.0
0.0
0.0
0.0
81,239.0
105,403.0
246,206.3
273,144.5
667,675.3
470,879.1
1,237,250.9
480,247.3
104,382.1
27,189.5
11,906.8
15,687.6
2,531.0
2,352.8
174,952.5
0.0
0.0
0.0
0.0
0.0
210.7
418.8
1,261.0
1,564.6
6,404.2
6,751.4
40,179.0
60,635.2
29,657.5
10,492.8
5,893.6
7,808.3
3,244.1
431.2
3,246.4
0.0
0.0
0.0
0.0
0.0
9.6
9.7
43.9
52.3
117.6
167.0
819.9
520.4
1,020.6
87.5
0.2
397.5
0.0
0.0
5,799.7
0.0
0.0
0.0
0.0
0.0
1.2
0.0
2.3
19.5
32.5
2.0
198.5
1,699.3
117.5
1,489.9
2,236.9
0.0
0.0
0.0
537,334.0
87,288.0
52,579.0
66,073.0
82,586.0
89,313.0
35,125.0
28,202.0
30,608.0
7,666.0
13,758.0
12,692.0
23,810.0
6,682.0
702.0
106.0
54.0
76.0
8.0
6.0
208,762.0
71,452.0
27,653.0
32,179.0
32,204.0
30,246.0
6,587.0
2,718.0
2,047.0
1,097.0
1,464.0
507.0
500.0
86.0
7.0
5.0
5.0
2.0
3.0
0.0
24,943.0
6,356.0
4,245.0
3,713.0
3,713.0
3,436.0
1,027.0
775.0
642.0
239.0
383.0
227.0
176.0
10.0
1.0
0.0
0.0
0.0
0.0
0.0
356,757.0
6,429.0
16,068.0
25,671.0
48,723.0
60,667.5
43,407.0
39,052.5
50,127.0
8,604.0
11,250.0
12,118.5
25,068.0
8,086.5
1,155.0
142.5
81.0
97.5
1.5
7.5
14,391.0
344.0
768.0
987.0
1,561.0
2,020.0
1,756.0
1,643.0
2,229.0
452.0
544.0
560.0
1,155.0
308.0
46.0
4.0
7.0
5.0
1.0
1.0
16,105.5
883.5
957.0
1,368.0
2,035.5
2,575.5
1,303.5
1,230.0
1,518.0
433.5
909.0
895.5
1,680.0
301.5
12.0
3.0
0.0
0.0
0.0
0.0
736,825.1
116,738.3
60,230.2
75,893.3
80,688.6
85,223.9
77,752.2
51,752.7
63,741.9
32,392.7
37,554.5
14,622.0
27,057.7
11,816.1
763.9
71.9
94.7
387.0
0.0
43.5
4,732.6
397.1
204.1
227.0
195.5
470.9
463.8
272.1
490.7
429.3
287.0
184.4
646.5
400.9
62.9
0.0
0.0
0.0
0.0
0.0
265.8
0.0
1.2
3.6
4.3
17.4
0.0
3.1
7.1
0.0
85.7
2.0
136.4
5.0
0.0
0.0
0.0
0.0
0.0
0.0
51.5
2.3
3.5
0.0
4.4
0.0
0.0
30.7
10.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.14b Exemptions & Deductions By Gross Income Level: Married Filing Joint (Returns, 000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns with Exemptions
Blind or
Dependent
Disabled
Children
58.3
828.1
College
Student
147.5
Other
Dependents
65.0
Medical
Expenses
664.9
Returns with Deductions
Alimony
Qualified
Paid
Conservation
8.1
0.5
Health Enterprize Zone
0.1
Regular
1,506.6
Aged
302.2
1,237.8
0.0
0.0
0.0
0.0
0.0
26.1
29.0
69.1
77.5
197.9
175.3
456.9
166.5
26.7
6.1
2.4
3.3
0.6
0.4
187.3
0.0
0.0
0.0
0.0
0.0
12.3
13.1
24.9
21.5
39.1
12.9
44.1
15.1
2.9
0.7
0.3
0.4
0.1
0.1
36.1
0.0
0.0
0.0
0.0
0.0
2.2
2.4
5.2
4.9
9.5
4.3
6.4
1.1
0.1
0.0
0.0
0.0
0.0
0.0
711.3
0.0
0.0
0.0
0.0
0.0
5.6
7.2
25.0
34.9
99.4
107.3
290.3
113.5
19.1
4.4
1.7
2.3
0.5
0.2
135.7
0.0
0.0
0.0
0.0
0.0
0.5
0.7
3.0
4.9
15.5
19.1
62.1
24.1
3.9
0.9
0.4
0.5
0.1
0.0
56.5
0.0
0.0
0.0
0.0
0.0
0.9
1.2
3.2
3.8
9.9
8.9
21.5
6.4
0.6
0.1
0.0
0.0
0.0
0.0
580.5
0.0
0.0
0.0
0.0
0.0
16.1
18.4
41.8
46.3
114.5
88.3
196.0
49.5
6.5
1.5
0.6
0.8
0.1
0.1
7.7
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.3
0.8
0.7
2.8
2.0
0.5
0.1
0.1
0.1
0.0
0.0
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
268.7
43.6
26.3
33.0
41.3
44.7
17.6
14.1
15.3
3.8
6.9
6.3
11.9
3.3
0.4
0.1
0.0
0.0
0.0
0.0
114.9
38.4
15.0
17.8
17.9
17.0
3.7
1.6
1.2
0.7
0.9
0.4
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.0
22.2
5.4
3.6
3.3
3.4
3.2
1.0
0.7
0.6
0.2
0.4
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
116.8
2.7
6.0
9.5
16.7
19.7
13.8
12.4
13.6
2.4
4.0
4.3
8.7
2.6
0.3
0.0
0.0
0.0
0.0
0.0
11.8
0.3
0.6
0.9
1.3
1.7
1.4
1.4
1.7
0.4
0.5
0.5
1.0
0.2
0.0
0.0
0.0
0.0
0.0
0.0
8.5
0.5
0.5
0.7
1.1
1.4
0.7
0.7
0.8
0.2
0.5
0.4
0.8
0.1
0.0
0.0
0.0
0.0
0.0
0.0
84.4
16.1
8.0
10.0
11.0
11.4
6.9
5.0
6.1
1.9
2.7
2.0
2.8
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.5
0.1
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.15a Exemptions & Deductions By Gross Income Level: Single Filers
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Exemption Amounts $000s
Blind or
Dependent
Disabled
Children
27,555.0
97,806.0
College
Student
3,742.0
Other
Dependents
23,523.0
Medical
Expenses
2,128,986.9
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
230,249.7
2,680.5
Health Enterprize Zone
24.7
Regular
1,732,801.0
Aged
280,860.0
1,067,842.0
0.0
0.0
0.0
134,511.0
112,997.0
98,205.0
88,395.0
151,750.0
118,784.0
193,149.0
80,063.0
72,832.0
13,980.0
2,151.0
479.0
166.0
275.0
74.0
31.0
129,231.0
0.0
0.0
0.0
15,755.0
16,614.0
14,720.0
12,304.0
19,258.0
13,289.0
18,052.0
5,180.0
10,526.0
2,746.0
503.0
130.0
42.0
79.0
25.0
8.0
8,129.0
0.0
0.0
0.0
1,640.0
1,251.0
987.0
763.0
1,083.0
679.0
910.0
244.0
455.0
100.0
10.0
2.0
2.0
3.0
0.0
0.0
39,828.0
0.0
0.0
0.0
1,906.5
2,463.0
2,509.5
3,792.0
7,539.0
4,782.0
7,447.5
3,508.5
4,255.5
1,249.5
223.5
63.0
25.5
52.5
4.5
6.0
2,248.0
0.0
0.0
0.0
31.0
41.0
57.0
121.0
282.0
257.0
537.0
305.0
432.0
142.0
26.0
9.0
1.0
7.0
0.0
0.0
16,230.0
0.0
0.0
0.0
1,347.0
1,635.0
1,740.0
1,660.5
2,677.5
1,939.5
2,721.0
1,129.5
1,180.5
157.5
28.5
4.5
0.0
7.5
1.5
0.0
1,272,852.9
0.0
0.0
0.0
73,130.2
100,333.7
107,792.0
104,500.1
187,906.6
149,626.7
246,349.9
97,356.2
152,481.9
41,199.4
7,425.4
1,794.0
1,537.3
730.5
601.4
87.7
214,470.0
0.0
0.0
0.0
421.7
993.1
1,328.4
1,566.8
4,385.2
5,363.8
19,058.1
20,035.6
59,662.9
57,517.9
21,204.9
9,424.1
3,714.7
7,578.8
1,730.5
483.6
2,508.1
0.0
0.0
0.0
20.3
11.4
29.3
33.1
111.5
71.4
146.5
48.1
283.2
1.5
168.0
55.9
0.0
1,528.0
0.0
0.0
6.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
664,959.0
116,901.0
260,141.0
212,957.0
20,164.0
9,628.0
6,349.0
4,053.0
6,107.0
6,107.0
11,859.0
5,687.0
4,422.0
547.0
27.0
4.0
4.0
1.0
1.0
0.0
151,629.0
79,569.0
28,116.0
28,059.0
8,365.0
2,741.0
1,244.0
748.0
932.0
673.0
810.0
193.0
166.0
11.0
1.0
0.0
0.0
1.0
0.0
0.0
19,426.0
7,493.0
6,347.0
3,785.0
835.0
318.0
171.0
106.0
129.0
82.0
99.0
37.0
24.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
57,978.0
1,770.0
8,026.5
15,024.0
13,405.5
8,641.5
6,081.0
2,968.5
1,183.5
183.0
259.5
192.0
201.0
42.0
0.0
0.0
0.0
0.0
0.0
0.0
1,494.0
50.0
227.0
345.0
282.0
222.0
173.0
107.0
38.0
7.0
17.0
12.0
12.0
2.0
0.0
0.0
0.0
0.0
0.0
0.0
7,293.0
570.0
1,062.0
2,032.5
1,171.5
865.5
619.5
310.5
181.5
99.0
151.5
111.0
100.5
18.0
0.0
0.0
0.0
0.0
0.0
0.0
856,134.0
180,083.4
94,483.7
95,961.6
128,854.3
76,090.2
52,437.0
40,247.5
58,306.1
39,611.9
53,358.7
15,822.6
18,986.1
1,873.6
17.3
0.0
0.0
0.0
0.0
0.0
15,779.8
768.9
1,016.6
930.9
1,439.9
1,237.4
1,343.2
855.9
1,167.8
900.2
2,253.8
820.0
1,637.7
1,048.6
58.8
180.0
120.0
0.0
0.0
0.0
172.4
21.7
5.8
13.3
32.5
42.2
0.0
11.2
8.4
1.7
30.8
0.0
4.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
18.4
6.3
10.9
1.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.15b Exemptions & Deductions By Gross Income Level: Single Filers (Returns, 000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-Taxable
Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns with Exemptions
Blind or
Dependent
Disabled
Children
27.6
49.1
College
Student
3.4
Other
Dependents
12.7
Medical
Expenses
450.3
Returns with Deductions
Alimony
Qualified
Paid
Conservation
10.5
0.4
Health Enterprize Zone
0.0
Regular
1,732.2
Aged
280.8
1,067.5
0.0
0.0
0.0
134.5
113.0
98.2
88.4
151.7
118.8
193.1
80.0
72.8
14.0
2.2
0.5
0.2
0.3
0.1
0.0
129.2
0.0
0.0
0.0
15.8
16.6
14.7
12.3
19.3
13.3
18.1
5.2
10.5
2.7
0.5
0.1
0.0
0.1
0.0
0.0
8.1
0.0
0.0
0.0
1.6
1.3
1.0
0.8
1.1
0.7
0.9
0.2
0.5
0.1
0.0
0.0
0.0
0.0
0.0
0.0
19.9
0.0
0.0
0.0
0.9
1.0
1.0
1.9
3.6
2.4
4.0
1.9
2.3
0.7
0.1
0.0
0.0
0.0
0.0
0.0
2.1
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.3
0.2
0.5
0.3
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
8.6
0.0
0.0
0.0
0.7
0.8
0.8
0.9
1.4
1.1
1.5
0.6
0.7
0.1
0.0
0.0
0.0
0.0
0.0
0.0
351.2
0.0
0.0
0.0
31.5
34.4
33.6
31.6
56.2
44.4
67.3
24.7
23.0
3.7
0.5
0.1
0.0
0.1
0.0
0.0
9.6
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.5
0.6
1.8
1.5
2.8
1.2
0.3
0.1
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
664.7
116.9
260.1
212.9
20.2
9.6
6.3
4.1
6.1
6.1
11.9
5.7
4.4
0.5
0.0
0.0
0.0
0.0
0.0
0.0
151.6
79.6
28.1
28.1
8.4
2.7
1.2
0.7
0.9
0.7
0.8
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
19.4
7.5
6.3
3.8
0.8
0.3
0.2
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
29.2
1.0
4.3
8.1
6.6
4.2
3.0
1.2
0.4
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.4
0.0
0.2
0.3
0.3
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.1
0.3
0.6
1.2
0.7
0.5
0.3
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
99.1
34.4
18.2
19.0
11.3
4.0
2.2
1.5
2.0
1.8
2.9
1.1
0.7
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.9
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 201
Table 2.16a Exemptions and Deductions by Gross Income Percentile: All Returns
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Regular
5,422,851.0
453,014.0
432,355.0
224,553.0
230,628.0
474,029.0
488,897.0
510,936.0
551,018.0
299,798.0
319,879.0
699,328.0
367,984.0
296,217.0
37,119.0
29,725.0
7,371.0
Aged
820,451.0
193,555.0
81,074.0
42,543.0
43,135.0
86,772.0
81,608.0
76,393.0
66,251.0
25,134.0
13,604.0
55,728.0
24,719.0
22,805.0
3,399.0
2,888.0
843.0
Exemption Amounts $000s
Blind or
Dependent
Disabled
Children
95,027.0
23,582.0
10,916.0
5,041.0
4,641.0
9,076.0
9,098.0
9,195.0
8,849.0
3,782.0
2,780.0
5,318.0
1,598.0
969.0
107.0
61.0
14.0
3,701,742.0
66,529.5
162,871.5
147,417.0
178,524.0
352,396.5
346,941.0
316,777.5
346,597.5
213,712.5
256,756.5
588,192.0
341,577.0
297,337.5
41,835.0
35,319.0
8,958.0
College
Student
245,696.0
2,926.0
5,293.0
4,173.0
5,134.0
12,332.0
16,045.0
19,392.0
24,687.0
16,728.0
20,887.0
52,658.0
33,031.0
25,645.0
3,406.0
2,704.0
655.0
Other
Dependents
337,614.0
8,719.5
14,680.5
12,589.5
17,208.0
43,579.5
46,389.0
43,746.0
40,785.0
20,125.5
20,269.5
37,594.5
18,741.0
11,599.5
846.0
634.5
106.5
Medical
Expenses
7,174,333.6
414,028.5
228,283.7
208,666.1
222,538.8
617,102.7
744,887.1
830,549.9
885,756.8
452,900.2
414,139.1
1,019,894.9
504,015.4
468,400.4
74,865.5
69,575.7
18,728.6
Deduction Amount $000s
Alimony
Qualified
Paid
Conservation
566,720.8
2,435.4
1,738.1
1,822.8
2,116.7
7,673.4
10,409.5
16,901.7
30,632.2
22,831.7
32,399.3
89,857.8
75,868.7
152,891.0
41,678.4
57,417.7
20,046.6
6,870.1
27.3
18.5
48.7
50.6
151.7
279.9
383.5
334.6
170.6
200.0
837.1
471.6
704.9
562.6
703.1
1,925.6
Health Enterprize Zone
6,094.6
23.1
2.2
3.8
0.6
49.2
12.8
20.1
32.5
3.3
2.0
52.6
362.1
1,731.6
71.8
3,726.8
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 201
Table 2.16b Exemptions and Deductions by Gross Income Percentile: All Returns (Returns, 000s)
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Regular
3,915.4
391.5
391.4
196.0
195.8
391.5
391.6
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
Aged
609.7
152.1
62.6
32.3
32.3
64.0
59.5
55.0
47.2
18.4
10.2
38.8
17.1
15.4
2.2
1.9
0.6
Returns with Exemptions
Blind or
Dependent
Disabled
Children
91.2
22.1
10.4
4.8
4.4
8.7
8.8
8.9
8.7
3.7
2.7
5.2
1.6
1.0
0.1
0.1
0.0
1,404.9
30.9
74.4
61.7
68.6
135.4
133.2
125.0
136.7
82.3
96.5
213.5
120.7
100.0
13.1
10.5
2.5
College
Student
207.1
2.6
4.7
3.6
4.4
10.7
13.9
16.9
21.3
14.3
17.7
43.8
27.1
20.8
2.7
2.1
0.5
Other
Dependents
172.8
5.1
8.2
6.6
8.5
20.9
23.1
22.8
21.6
10.6
10.6
19.2
9.2
5.6
0.4
0.3
0.1
Medical
Expenses
1,271.6
71.5
40.4
41.1
43.7
123.6
154.1
169.8
173.1
86.3
82.2
164.1
68.4
44.0
4.7
3.8
0.9
Returns with Deductions
Alimony
Qualified
Paid
Conservation
25.9
0.3
0.2
0.3
0.3
0.9
1.2
1.9
3.0
2.0
2.4
5.4
3.1
3.6
0.6
0.6
0.1
1.2
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.1
0.1
0.2
0.1
0.1
0.0
0.0
0.0
Health Enterprize Zone
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.2a Value of Exemptions and Deductions
Full-year Resident Returns
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Returns
(000s)
173.7
314.6
300.7
269.1
233.6
205.7
187.9
326.8
267.1
506.4
311.9
582.9
190.5
30.2
6.8
2.7
3.7
0.8
0.4
3,915.4
Total Gross Income (GI)
Amount
% of
($000s)
total GI
0.0
0.0%
780,669.5
0.3%
2,253,809.3
0.8%
3,346,652.6
1.1%
4,067,852.2
1.4%
4,617,502.3
1.6%
5,157,022.5
1.7%
11,376,469.0
3.9%
11,974,125.2
4.1%
31,124,233.6
10.5%
26,981,467.5
9.1%
80,134,754.9
27.1%
54,134,520.2
18.3%
20,349,502.8
6.9%
8,218,857.7
2.8%
4,668,590.2
1.6%
10,742,974.7
3.6%
5,145,656.3
1.7%
10,337,625.4
3.5%
295,412,285.9
100.0%
Total Exemptions and Deductions
Amount
% of
($000s)
total E&D
721,483.0
3.9%
653,090.6
3.6%
744,071.6
4.0%
915,276.0
5.0%
853,401.2
4.6%
872,458.5
4.7%
818,886.1
4.5%
1,471,795.3
8.0%
1,247,016.1
6.8%
2,523,381.8
13.7%
1,680,529.9
9.1%
3,850,300.6
21.0%
1,506,681.5
8.2%
318,385.2
1.7%
86,989.9
0.5%
40,920.2
0.2%
55,442.1
0.3%
11,954.9
0.1%
5,335.5
0.0%
18,377,400.1
100.0%
as %
of GI
0.0%
83.1%
32.8%
27.1%
20.8%
18.8%
15.6%
12.7%
10.1%
7.9%
6.2%
4.7%
2.7%
1.6%
1.0%
0.9%
0.5%
0.2%
0.1%
6.3%
Married, Filing Jointly
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Returns
(000s)
43.6
26.3
33.0
41.3
44.7
43.7
43.1
84.4
81.4
204.8
181.7
468.9
169.8
27.0
6.1
2.4
3.3
0.7
0.4
1,506.6
Total Gross Income (GI)
Amount
% of
($000s)
total GI
0.0
0.0%
63,710.1
0.0%
251,269.1
0.1%
518,677.3
0.2%
780,929.2
0.3%
983,077.2
0.3%
1,185,627.8
0.4%
2,949,016.2
1.0%
3,658,963.8
1.2%
12,797,464.7
4.3%
15,818,151.5
5.4%
65,403,709.4
22.1%
48,236,694.8
16.3%
18,231,383.9
6.2%
7,385,708.2
2.5%
4,212,982.2
1.4%
9,530,667.5
3.2%
4,401,294.0
1.5%
9,021,605.2
3.1%
205,430,932.0
69.5%
Total Exemptions and Deductions
Amount
% of
($000s)
total E&D
289,890.3
1.6%
162,709.0
0.9%
206,114.9
1.1%
251,715.3
1.4%
273,970.2
1.5%
342,748.0
1.9%
337,658.3
1.8%
658,462.3
3.6%
634,109.4
3.5%
1,525,079.9
8.3%
1,233,069.9
6.7%
3,289,743.1
17.9%
1,309,525.8
7.1%
263,868.1
1.4%
69,144.2
0.4%
32,090.6
0.2%
40,532.5
0.2%
9,016.5
0.0%
4,619.6
0.0%
10,934,067.9
59.5%
as %
of GI
255.4%
82.0%
48.5%
35.1%
34.9%
28.5%
22.3%
17.3%
11.9%
7.8%
5.0%
2.7%
1.4%
0.9%
0.8%
0.4%
0.2%
0.1%
5.3%
Married, Filing Separately
Gross Income Class
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Number of
Returns
2.9
3.4
3.7
3.8
3.7
3.7
3.8
7.5
6.9
12.8
6.9
6.7
1.6
0.3
0.1
0.0
0.1
0.0
0.0
68.1
Gross Income
Amount
0.0
7,969.7
28,088.9
47,267.0
63,936.3
83,334.5
104,357.7
263,234.1
310,424.2
784,365.9
589,124.3
871,420.3
467,451.1
210,574.1
97,594.4
77,481.5
203,367.2
138,498.1
476,023.8
4,824,513.0
Percent
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.1%
0.3%
0.2%
0.3%
0.2%
0.1%
0.0%
0.0%
0.1%
0.0%
0.2%
1.6%
Total Exemptions and Deductions
Amount
Percent
8,341.8
0.0%
7,127.1
0.0%
7,878.2
0.0%
10,616.9
0.1%
11,250.6
0.1%
11,388.7
0.1%
11,751.8
0.1%
24,672.5
0.1%
23,377.9
0.1%
46,383.4
0.3%
25,745.7
0.1%
31,266.6
0.2%
12,795.5
0.1%
4,413.3
0.0%
1,600.7
0.0%
521.0
0.0%
1,806.5
0.0%
392.6
0.0%
58.7
0.0%
241,389.3
1.3%
% GI
89.4%
28.0%
22.5%
17.6%
13.7%
11.3%
9.4%
7.5%
5.9%
4.4%
3.6%
2.7%
2.1%
1.6%
0.7%
0.9%
0.3%
0.0%
5.0%
Single
Gross Income Class
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Number of
Returns
116.9
260.1
212.9
154.6
122.6
104.5
92.4
157.8
124.9
205.0
85.7
77.2
14.5
2.2
0.5
0.2
0.3
0.1
0.0
1,732.2
Gross Income
Amount
0.0
642,007.1
1,572,108.4
1,913,349.9
2,133,023.0
2,344,598.8
2,534,988.2
5,491,117.7
5,593,489.8
12,449,862.6
7,341,283.6
10,001,994.2
4,132,452.0
1,466,255.1
575,672.6
291,930.2
831,465.9
506,356.7
592,920.7
60,414,876.5
Percent
0.0%
0.2%
0.5%
0.6%
0.7%
0.8%
0.9%
1.9%
1.9%
4.2%
2.5%
3.4%
1.4%
0.5%
0.2%
0.1%
0.3%
0.2%
0.2%
20.5%
Total Exemptions and Deductions
Amount
Percent
387,233.4
2.1%
399,436.5
2.2%
359,109.4
2.0%
403,312.5
2.2%
336,125.0
1.8%
295,785.9
1.6%
262,543.1
1.4%
443,046.1
2.4%
342,457.1
1.9%
557,210.3
3.0%
230,744.5
1.3%
327,669.3
1.8%
120,635.9
0.7%
31,844.4
0.2%
12,145.5
0.1%
5,612.5
0.0%
10,263.3
0.1%
2,438.0
0.0%
616.3
0.0%
4,528,228.8
24.6%
% GI
62.2%
22.8%
21.1%
15.8%
12.6%
10.4%
8.1%
6.1%
4.5%
3.1%
3.3%
2.9%
2.2%
2.1%
1.9%
1.2%
0.5%
0.1%
7.5%
Head of Household
Gross Income Class
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Number of
Returns
10.2
24.7
50.9
69.2
62.5
53.6
48.4
76.9
53.7
83.4
37.3
29.7
4.5
0.7
0.1
0.0
0.1
0.0
0.0
605.9
Gross Income
Amount
0.0
66,733.7
401,291.9
865,368.0
1,087,477.2
1,203,496.8
1,328,586.0
2,664,953.9
2,401,768.0
5,066,192.0
3,206,169.5
3,804,026.9
1,270,109.7
430,846.6
155,347.2
82,619.3
174,115.0
99,507.4
234,848.1
24,543,457.1
Percent
0.0%
0.0%
0.1%
0.3%
0.4%
0.4%
0.4%
0.9%
0.8%
1.7%
1.1%
1.3%
0.4%
0.1%
0.1%
0.0%
0.1%
0.0%
0.1%
8.3%
Total Exemptions and Deductions
Amount
Percent
35,636.4
0.2%
83,266.0
0.5%
170,277.5
0.9%
248,802.5
1.4%
231,367.8
1.3%
221,558.4
1.2%
206,040.2
1.1%
343,999.9
1.9%
245,739.3
1.3%
391,708.2
2.1%
188,963.2
1.0%
198,581.1
1.1%
63,022.9
0.3%
18,005.8
0.1%
4,081.1
0.0%
2,679.6
0.0%
2,837.2
0.0%
107.7
0.0%
35.5
0.0%
2,656,710.4
14.5%
% GI
124.8%
42.4%
28.8%
21.3%
18.4%
15.5%
12.9%
10.2%
7.7%
5.9%
5.2%
5.0%
4.2%
2.6%
3.2%
1.6%
0.1%
0.0%
10.8%
Surviving Spouse
Gross Income Class
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Amounts in thousands.
Number of
Returns
0.1
0.1
0.1
0.2
0.1
0.1
0.1
0.2
0.2
0.4
0.3
0.4
0.1
0.0
0.0
0.0
0.0
0.0
0.0
2.6
Gross Income
Amount
0.0
249.0
1,051.0
1,990.5
2,486.4
2,995.0
3,462.8
8,147.2
9,479.5
26,348.4
26,738.5
53,604.1
27,812.6
10,442.9
4,535.3
3,577.1
3,359.2
0.0
12,227.6
198,507.2
Percent
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
Total Exemptions and Deductions
Amount
Percent
381.2
0.0%
552.1
0.0%
691.8
0.0%
828.7
0.0%
687.6
0.0%
977.6
0.0%
892.6
0.0%
1,614.4
0.0%
1,332.4
0.0%
3,000.1
0.0%
2,006.6
0.0%
3,040.5
0.0%
701.4
0.0%
253.7
0.0%
18.5
0.0%
16.5
0.0%
2.5
0.0%
0.0
0.0%
5.5
0.0%
17,003.6
0.1%
% GI
221.7%
65.8%
41.6%
27.7%
32.6%
25.8%
19.8%
14.1%
11.4%
7.5%
5.7%
2.5%
2.4%
0.4%
0.5%
0.1%
0.0%
8.6%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 2.2b Value of Exemptions and Deductions
and Percent of Gross Income
Full-year Resident Returns
Returns
(000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
All returns
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
391.5
391.5
195.8
195.8
391.5
391.5
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
3,915.4
New Jersey Gross Income
Amount
($000s)
373,315.0
2,599,833.3
2,280,431.0
3,008,523.4
8,582,499.9
12,630,487.7
17,701,424.5
24,227,549.7
15,390,343.8
18,430,812.8
49,217,474.5
35,594,339.6
48,727,109.7
12,856,623.5
19,628,089.1
24,163,428.3
295,412,285.9
% of
total GI
0.1%
0.9%
0.8%
1.0%
2.9%
4.3%
6.0%
8.2%
5.2%
6.2%
16.7%
12.0%
16.5%
4.4%
6.6%
8.2%
100.0%
Total Exemptions and Deductions
Amount
% of
($000s)
total E&D
1,164,840.4
6.3%
937,232.5
5.1%
646,857.8
3.5%
703,976.7
3.8%
1,603,162.0
8.7%
1,744,567.3
9.5%
1,824,294.7
9.9%
1,954,943.6
10.6%
1,055,185.7
5.7%
1,080,916.4
5.9%
2,549,461.0
13.9%
1,368,367.8
7.4%
1,278,300.8
7.0%
203,890.2
1.1%
202,754.8
1.1%
58,648.3
0.3%
18,377,400.1
100.0%
as %
of GI
312.0%
36.0%
28.4%
23.4%
18.7%
13.8%
10.3%
8.1%
6.9%
5.9%
5.2%
3.8%
2.6%
1.6%
1.0%
0.2%
6.2%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.1a Amount of Net Charged Tax by Gross Income Level ($000s)
Taxable Returns
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Tax
Before
Credit
Credit for Taxes
Paid to Other
Jurisdictions
Sheltered
Workspace
Credit
Net
Variance
Property
Tax
Credit
New Jersey
Earned
Income Credit
Net
Charged Tax
0.0
0.0
0.0
19,896.4
23,791.9
36,088.6
47,904.9
130,388.3
169,371.2
562,106.6
577,541.2
2,464,309.4
2,463,553.9
1,250,157.9
604,014.4
362,963.5
884,228.6
443,892.5
914,796.7
0.0
0.0
0.0
557.6
777.8
1,066.0
1,333.7
4,210.8
8,114.1
38,634.6
57,953.3
333,326.2
523,930.1
344,528.7
190,201.7
118,867.9
278,210.3
130,917.9
201,908.9
0.0
0.0
0.0
0.1
0.0
0.3
0.1
0.4
0.4
4.4
2.2
8.6
9.4
0.0
0.0
0.0
0.0
0.0
22.8
0.0
0.0
0.0
(0.2)
0.0
(0.0)
(0.2)
(0.7)
(0.2)
(0.2)
(0.4)
0.1
0.0
(0.0)
0.0
0.0
0.0
(0.0)
(0.0)
0.0
0.0
0.0
1,567.8
1,525.7
2,184.3
2,240.5
4,279.1
2,306.8
2,537.2
759.0
1,179.5
619.6
131.3
34.0
14.6
18.4
3.3
1.4
0.0
0.0
0.0
629.6
4.0
287.7
3,569.4
8,458.6
1,659.8
16.2
5.1
0.2
0.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
17,141.2
21,484.5
32,550.3
40,761.4
113,439.5
157,290.2
520,914.2
518,821.5
2,129,794.8
1,938,994.2
905,498.0
413,778.6
244,081.0
605,999.9
312,971.4
712,863.6
10,955,006.0
2,234,539.4
48.6
(1.6)
19,402.3
14,631.3
8,686,384.4
All Returns
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Tax
Before
Credit
Credit for Taxes
Paid to Other
Jurisdictions
Sheltered
Workspace
Credit
Variance
Property
Tax
Credit
New Jersey
Earned
Income Credit
Net
Charged Tax
0.0
0.0
0.0
21,240.3
25,119.3
50,017.0
59,671.4
142,655.6
177,962.1
595,123.5
613,022.3
2,554,223.0
2,519,847.6
1,266,518.0
609,311.3
367,267.7
893,531.5
447,083.8
919,476.4
0.0
0.0
0.0
871.9
1,213.8
1,871.4
2,584.4
8,655.6
16,289.4
71,493.0
93,331.5
423,087.9
580,178.3
360,884.6
195,498.3
123,172.0
287,513.1
134,109.2
206,588.6
0.0
0.0
0.0
0.1
0.0
0.3
0.1
0.5
0.4
4.4
2.2
8.6
9.4
0.0
0.0
0.0
0.0
0.0
22.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1,700.9
734.9
841.5
2,332.3
2,037.1
3,691.2
3,228.8
5,051.8
2,753.8
3,539.0
1,428.2
2,043.5
815.4
150.3
36.7
16.1
20.3
3.5
1.6
125.0
6,903.4
34,488.9
58,571.1
49,023.2
34,886.9
23,999.5
20,382.5
2,244.9
28.5
6.2
0.2
0.6
0.0
0.0
0.0
0.0
0.0
0.0
-1,825.9
-7,638.2
-35,330.4
-40,534.9
-27,154.5
9,567.6
29,859.1
108,566.6
156,675.7
520,063.6
518,257.4
2,129,084.3
1,938,844.1
905,483.2
413,776.3
244,079.6
605,998.1
312,971.1
712,863.4
11,262,070.8
2,507,343.2
48.7
(0.0)
30,426.5
230,661.0
8,493,606.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.1b Amount of Net Charged Tax by Gross Income Percentile ($000s)
Taxable Returns
Tax
Before
Credit
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
< $3,437
$3,437 - $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,075
Total
Credit for Taxes
Paid to Other
Jurisdictions
Sheltered
Workspace
Credit
Variance
Property
Tax
Credit
New Jersey
Earned
Income Credit
Net
Charged Tax
0.0
0.0
13,436.7
17,393.3
64,294.2
136,374.5
254,199.6
440,039.7
309,094.5
417,015.5
1,406,999.3
1,298,700.4
2,287,486.8
780,576.6
1,451,489.1
2,077,905.8
0.0
0.0
352.6
563.9
1,931.3
4,135.0
12,216.8
30,240.2
27,907.2
43,975.8
173,370.2
208,121.5
505,288.2
212,063.5
457,846.5
556,526.7
0.0
0.0
0.1
0.0
0.3
0.4
0.6
3.4
1.9
1.1
7.0
5.6
5.4
0.0
0.0
22.8
0.0
0.0
(0.1)
0.0
(0.3)
(0.7)
(0.2)
(0.2)
(0.2)
(0.3)
0.2
0.0
0.0
0.0
0.0
(0.0)
0.0
0.0
1,031.1
1,202.6
3,631.5
5,159.2
3,497.9
1,912.5
595.3
418.5
790.1
429.8
551.7
83.9
80.2
18.1
0.0
0.0
620.7
10.2
801.7
10,131.3
3,048.3
12.6
4.0
1.6
0.0
0.2
0.6
0.0
0.0
0.0
0.0
0.0
10,645.6
15,265.0
55,899.3
113,626.0
230,613.9
404,130.7
278,601.3
369,931.9
1,233,662.5
1,094,614.9
1,788,323.8
569,996.1
996,342.1
1,524,731.4
10,955,006.0
2,234,539.4
48.6
(1.6)
19,402.3
14,631.3
8,686,384.4
All Returns
Tax
Before
Credit
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
Total
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Credit for Taxes
Paid to Other
Jurisdictions
Sheltered
Workspace
Credit
Variance
Property
Tax
Credit
New Jersey
Earned
Income Credit
Net
Charged Tax
0.0
0.0
14,360.7
18,454.7
83,721.2
154,229.5
267,194.1
465,691.8
329,100.4
440,937.4
1,463,293.7
1,336,376.0
2,338,611.6
790,175.6
1,466,614.7
2,093,309.3
0.0
0.0
547.9
883.9
3,364.7
8,436.1
24,410.4
55,771.0
47,847.4
67,834.6
229,560.5
245,749.1
556,376.1
221,660.2
472,971.1
571,930.1
0.0
0.0
0.1
0.0
0.3
0.5
0.6
3.4
1.9
1.1
7.0
5.6
5.4
0.0
0.0
22.8
0.0
(0.1)
0.0
0.1
0.0
(0.3)
0.1
0.1
(0.1)
(0.1)
0.8
0.2
0.2
0.0
0.0
(0.0)
2,169.7
1,068.4
1,617.0
1,654.1
5,790.1
6,443.5
4,150.6
2,683.2
1,031.8
824.8
1,408.4
670.0
711.9
95.4
87.9
19.9
2,940.1
35,579.3
39,331.6
45,750.2
68,334.2
34,342.9
4,351.8
23.2
5.1
1.6
0.0
0.2
0.6
0.0
0.0
0.0
(5,109.8)
(36,647.7)
(27,965.4)
(30,187.1)
3,497.3
102,310.7
229,581.3
403,475.4
278,231.4
369,592.0
1,233,150.9
1,094,423.8
1,788,201.0
569,987.1
996,335.6
1,524,729.7
11,262,070.8
2,507,343.2
48.7
1.0
30,426.5
230,661.0
8,493,606.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.11a Tax Calculations By Gross Income Level: All Returns (Amounts, $000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Taxable
Income
278,413,662.2
Property Tax
Deduction
10,473,329.9
Excess
Property Tax
Deduction
190,535.2
Liability Loss:
Property Tax
Deduction
489,069.7
N. J.
Taxable
Income
267,960,465.3
Schedule
Tax
11,262,070.8
Other
Credits
2,507,391.9
Tax after
Credit
8,754,693.7
Tax Variance
Under
356.1
Over
357.1
Net Charged
Tax
8,493,606.2
263,926,377.1
0.0
0.0
0.0
1,475,932.4
1,782,619.2
2,737,556.5
3,501,068.5
9,073,268.2
10,279,775.7
27,262,680.8
24,059,481.3
73,884,455.7
51,506,629.4
19,774,137.9
8,061,882.0
4,573,711.9
10,576,432.9
5,097,195.3
10,279,549.3
10,254,040.0
0.0
0.0
0.0
54,760.4
83,196.3
188,031.5
221,353.1
537,499.2
644,476.0
1,673,024.1
1,383,603.1
3,631,787.8
1,471,900.8
246,240.7
55,755.3
22,049.1
30,401.3
6,384.4
3,576.9
104,702.8
0.0
0.0
0.0
23,595.6
21,516.3
29,716.2
16,349.6
10,395.5
2,079.4
817.4
72.6
156.6
3.5
0.0
0.0
0.0
0.0
0.0
0.0
485,871.8
0.0
0.0
0.0
766.6
1,164.7
2,669.6
3,385.4
9,418.6
16,888.2
53,408.3
61,995.2
210,196.5
93,736.8
21,642.7
5,000.7
1,977.8
2,727.0
572.7
320.9
253,672,337.0
0.0
0.0
0.0
1,421,172.0
1,699,422.9
2,549,525.1
3,279,715.3
8,535,769.0
9,635,299.8
25,589,656.7
22,675,878.2
70,252,667.9
50,034,728.6
19,527,897.2
8,006,126.8
4,551,662.8
10,546,031.6
5,090,810.9
10,275,972.4
10,955,006.0
0.0
0.0
0.0
19,896.4
23,791.9
36,088.6
47,904.9
130,388.3
169,371.2
562,106.6
577,541.2
2,464,309.4
2,463,553.9
1,250,157.9
604,014.4
362,963.5
884,228.6
443,892.5
914,796.7
2,234,588.0
0.0
0.0
0.0
557.7
777.8
1,066.3
1,333.8
4,211.2
8,114.4
38,639.0
57,955.5
333,334.8
523,939.5
344,528.7
190,201.7
118,867.9
278,210.3
130,917.9
201,931.7
8,720,418.0
0.0
0.0
0.0
19,338.7
23,014.2
35,022.4
46,571.2
126,177.2
161,256.7
523,467.6
519,585.7
2,130,974.6
1,939,614.5
905,629.3
413,812.6
244,095.6
606,018.3
312,974.6
712,865.0
333.9
0.0
0.0
0.0
17.2
14.5
17.9
18.4
37.1
32.0
60.4
37.2
70.4
23.3
3.7
0.8
0.3
0.5
0.1
0.1
332.2
0.0
0.0
0.0
17.1
14.5
17.9
18.2
36.4
31.8
60.2
36.9
70.5
23.3
3.7
0.9
0.3
0.5
0.1
0.0
8,686,384.4
0.0
0.0
0.0
17,141.2
21,484.5
32,550.3
40,761.4
113,439.5
157,290.2
520,914.2
518,821.5
2,129,794.8
1,938,994.2
905,498.0
413,778.6
244,081.0
605,999.9
312,971.4
712,863.6
14,487,285.1
0.0
388,208.3
1,603,664.5
1,033,035.2
1,482,560.5
1,047,250.6
865,851.6
871,434.4
470,706.5
1,364,254.3
1,246,024.0
2,405,593.1
1,127,432.2
256,979.6
69,985.7
53,958.1
111,099.7
36,506.2
52,740.6
219,289.8
0.0
0.0
4.4
33,035.1
12,168.6
57,324.5
49,013.0
54,066.0
6,984.6
2,385.1
1,883.0
2,086.9
328.7
10.0
0.0
0.0
0.0
0.0
0.0
85,832.5
0.0
0.0
4.4
32,243.2
11,697.8
24,033.1
9,564.6
5,906.2
1,264.0
807.7
171.0
130.6
10.0
0.0
0.0
0.0
0.0
0.0
0.0
3,197.9
0.0
0.0
0.0
350.3
133.4
729.4
706.2
866.9
116.7
64.2
91.7
117.7
20.4
0.9
0.0
0.0
0.0
0.0
0.0
14,288,128.3
0.0
388,208.3
1,603,664.5
1,008,015.4
1,473,033.1
995,351.7
818,889.6
818,670.9
464,040.4
1,362,162.0
1,244,184.1
2,403,539.8
1,127,108.6
256,969.6
69,985.7
53,958.1
111,099.7
36,506.2
52,740.6
307,064.8
0.0
0.0
0.0
1,343.9
1,327.4
13,928.4
11,766.4
12,267.2
8,591.0
33,016.9
35,481.1
89,913.6
56,293.7
16,360.1
5,296.9
4,304.3
9,302.9
3,191.3
4,679.7
272,803.9
0.0
0.0
314.3
436.1
805.5
1,250.8
4,444.9
8,175.3
32,858.4
35,378.2
89,761.7
56,248.3
16,356.0
5,296.6
4,304.1
9,302.8
3,191.3
4,679.7
0.0
34,275.7
0.0
0.0
0.0
1,029.9
891.6
13,123.3
10,516.2
7,823.6
417.6
163.4
106.2
153.4
45.6
4.1
0.4
0.1
0.1
0.0
0.0
22.3
0.0
0.1
0.1
1.5
0.7
6.9
4.5
3.3
0.8
1.6
1.1
1.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
24.9
0.0
0.1
0.1
1.5
0.8
7.1
4.8
3.6
1.0
2.0
1.4
2.1
0.5
0.0
0.0
0.0
0.0
0.0
0.0
-192,778.2
-1,825.9
-7,638.2
-35,330.4
-57,676.1
-48,639.0
-22,982.7
-10,902.3
-4,873.0
-614.5
-850.6
-564.1
-710.6
-150.1
-14.8
-2.3
-1.4
-1.8
-0.3
-0.1
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.11b Tax Calculations By Gross Income Level: All Returns (Returns, 000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Taxable
Income
3,607.4
Property Tax
Deduction
1,602.5
Excess
Property Tax
Deduction
41.7
Liability Loss:
Property Tax
Deduction
1,602.4
N.J.
Taxable
Income
3,597.9
Schedule
Tax
2,887.3
Other
Credits
435.4
Tax after
Credit
2,853.6
Tax Variance
Under
1,416.7
Over
1,430.1
Net Charged
Tax
3,255.4
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
1,569.7
0.0
0.0
0.0
10.2
14.0
30.3
36.3
94.3
127.0
316.4
238.4
500.3
164.8
25.7
5.7
2.3
3.1
0.7
0.4
29.7
0.0
0.0
0.0
6.7
5.9
8.4
4.7
3.1
0.6
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1,569.7
0.0
0.0
0.0
10.2
14.0
30.3
36.3
94.3
127.0
316.4
238.4
500.3
164.8
25.7
5.7
2.3
3.1
0.7
0.4
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
342.4
0.0
0.0
0.0
6.4
5.7
6.2
6.0
13.8
16.2
43.2
40.9
116.9
64.4
14.1
3.8
1.6
2.3
0.5
0.3
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
1,328.5
0.0
0.0
0.0
68.5
57.5
70.8
72.8
146.4
126.8
240.4
148.4
281.6
93.2
15.0
3.4
1.3
1.8
0.4
0.2
1,330.0
0.0
0.0
0.0
68.4
58.2
71.5
72.9
145.7
127.1
241.1
147.6
282.4
93.2
14.8
3.4
1.4
1.8
0.4
0.2
2,665.7
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
941.7
0.0
211.2
286.5
123.9
114.1
60.4
40.1
31.9
11.7
23.4
15.2
18.6
4.1
0.4
0.1
0.0
0.0
0.0
0.0
32.8
0.0
0.0
0.0
4.4
1.5
8.4
7.9
8.6
1.0
0.4
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
0.0
0.0
0.0
4.4
1.4
3.7
1.4
0.8
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
32.6
0.0
0.0
0.0
4.4
1.5
8.4
7.9
8.6
1.0
0.4
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
932.2
0.0
211.2
286.5
119.9
112.7
58.0
39.1
31.4
11.6
23.3
15.2
18.6
4.1
0.4
0.1
0.0
0.0
0.0
0.0
221.6
0.0
0.0
0.0
12.9
7.1
57.8
39.1
31.4
11.6
23.3
15.2
18.6
4.1
0.4
0.1
0.0
0.0
0.0
0.0
93.0
0.0
0.0
0.0
2.2
2.0
3.2
3.8
9.5
10.6
23.3
15.2
18.6
4.1
0.4
0.1
0.0
0.0
0.0
0.0
187.9
0.0
0.0
0.0
11.8
5.9
56.4
37.4
27.4
7.3
14.7
10.1
13.5
3.2
0.3
0.0
0.0
0.0
0.0
0.0
88.2
0.0
0.2
0.4
5.7
2.9
27.8
18.3
12.9
3.0
6.2
4.5
5.0
1.2
0.1
0.0
0.0
0.0
0.0
0.0
100.1
0.0
0.2
0.2
6.1
3.0
28.2
18.9
14.3
4.2
8.5
5.6
8.5
2.0
0.2
0.0
0.0
0.0
0.0
0.0
589.7
35.8
69.3
118.9
95.3
76.6
58.7
39.0
30.2
10.1
20.4
13.6
17.5
3.9
0.4
0.1
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.12a Tax Calculations By Taxable Income Level: All Returns (Amounts, $000s)
Taxable Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Taxable
Income
278,413,662.2
Property Tax
Deduction
10,473,329.9
Excess
Property Tax
Deduction
190,535.2
Liability Loss:
Property Tax
Deduction
489,069.7
N.J.
Taxable
Income
267,960,465.3
Schedule
Tax
11,262,070.8
Other
Credits
2,507,391.9
Tax after
Credit
8,754,693.7
Tax Variance
Under
356.1
Over
357.1
Net Charged
Tax
8,493,606.2
263,926,377.1
0.0
206,546.1
778,068.1
2,172,159.2
2,911,896.9
3,745,260.9
4,724,441.3
11,031,535.8
11,722,661.0
28,396,449.6
26,183,812.9
68,168,899.0
46,761,526.3
18,948,892.3
7,911,206.5
4,467,003.5
10,458,784.7
5,057,683.9
10,279,549.3
10,254,040.0
0.0
139,944.3
183,892.1
207,048.5
227,406.7
259,037.6
284,734.4
618,844.9
673,139.7
1,565,135.1
1,425,682.5
3,087,220.4
1,240,232.0
227,286.8
53,649.8
21,119.9
29,770.3
6,318.2
3,576.9
104,702.8
0.0
85,776.2
18,926.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
485,871.8
0.0
1,959.2
2,574.5
2,970.6
3,684.5
4,533.2
5,099.7
15,224.2
21,939.2
56,668.4
79,208.6
182,210.2
79,147.0
20,387.6
4,812.4
1,894.5
2,670.4
566.7
320.9
253,672,337.0
0.0
66,601.8
594,176.0
1,965,110.6
2,684,490.2
3,486,223.4
4,439,706.9
10,412,690.9
11,049,521.3
26,831,314.5
24,758,130.4
65,081,678.6
45,521,294.3
18,721,605.5
7,857,556.7
4,445,883.6
10,429,014.4
5,051,365.8
10,275,972.4
10,955,006.0
0.0
932.4
8,318.5
27,511.5
37,582.9
50,172.7
66,393.3
164,412.7
208,135.2
616,898.2
683,564.0
2,414,074.2
2,284,686.6
1,212,175.4
594,753.3
355,173.6
874,936.2
440,488.7
914,796.7
2,234,588.0
0.0
4.1
118.5
689.3
956.2
1,285.5
1,685.2
5,488.3
9,989.2
44,948.1
69,823.2
344,356.6
504,252.3
339,622.5
187,103.2
117,103.0
275,058.1
130,172.7
201,931.7
8,720,418.0
0.0
928.3
8,199.9
26,822.2
36,626.6
48,887.2
64,708.1
158,924.4
198,145.9
571,950.2
613,740.8
2,069,717.5
1,780,434.3
872,552.9
407,650.1
238,070.5
599,878.1
310,316.0
712,865.0
333.9
0.0
3.0
9.0
19.5
19.2
19.5
20.5
37.6
30.9
54.8
35.7
59.3
19.8
3.5
0.8
0.3
0.4
0.1
0.1
332.2
0.0
3.0
8.7
19.7
19.1
19.2
20.0
37.2
30.7
54.6
35.5
59.6
19.8
3.5
0.8
0.3
0.4
0.1
0.0
8,686,384.4
0.0
858.8
7,143.8
24,763.0
34,163.3
43,873.7
56,119.8
150,586.0
196,171.8
570,028.5
613,094.4
2,068,609.5
1,779,838.0
872,424.8
407,616.6
238,056.2
599,859.9
310,312.8
712,863.6
14,487,285.1
57,961.8
829,519.9
1,960,644.2
1,458,166.1
1,304,264.7
991,782.4
464,559.4
380,448.5
476,888.3
1,413,569.3
1,203,320.8
2,290,193.4
1,084,573.1
249,098.5
70,984.9
50,963.3
111,099.7
36,506.2
52,740.6
219,289.8
78,090.4
8,222.1
21,405.2
37,458.9
37,977.2
24,135.5
5,452.6
1,073.2
616.9
1,590.8
1,437.3
1,585.1
234.7
10.0
0.0
0.0
0.0
0.0
0.0
85,832.5
78,090.4
5,300.3
2,441.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3,197.9
811.5
115.0
299.7
536.2
608.9
422.4
95.5
23.7
22.1
67.3
84.6
95.2
14.9
0.9
0.0
0.0
0.0
0.0
0.0
14,288,128.3
0.0
821,302.2
1,939,239.0
1,420,707.1
1,266,287.5
967,646.9
459,106.8
379,375.4
476,271.4
1,411,978.5
1,201,883.5
2,288,608.3
1,084,338.5
249,088.5
70,984.9
50,963.3
111,099.7
36,506.2
52,740.6
307,064.8
0.0
226.7
1,014.1
3,097.6
11,923.0
13,882.9
6,843.7
5,992.7
9,205.4
34,826.7
35,522.1
87,401.2
54,547.4
15,951.0
5,386.5
4,069.7
9,302.9
3,191.3
4,679.7
272,803.9
0.0
3.5
77.6
411.5
680.1
1,051.4
1,683.7
5,309.9
9,138.9
34,679.9
35,426.3
87,260.1
54,504.4
15,947.0
5,386.2
4,069.6
9,302.8
3,191.3
4,679.7
34,275.7
0.0
223.2
936.6
2,686.4
11,243.3
12,832.0
5,160.7
684.3
68.6
151.8
98.8
142.2
43.2
4.0
0.4
0.1
0.1
0.0
0.0
22.3
0.0
1.0
1.2
2.0
5.7
5.1
1.8
0.7
0.7
1.6
1.1
1.1
0.3
0.0
0.0
0.0
0.0
0.0
0.0
24.9
0.0
1.0
1.1
2.1
5.8
5.4
2.0
0.9
0.9
2.0
1.3
2.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
-192,778.2
-7,545.1
-24,595.1
-64,952.8
-53,960.9
-26,985.5
-9,584.9
-2,034.5
-614.2
-366.7
-810.9
-518.3
-649.2
-140.3
-14.1
-2.3
-1.3
-1.8
-0.3
-0.1
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.12b Tax Calculations By Taxable Income Level: All Returns (Returns, 000s)
Taxable
Income
3,607.4
Property Tax
Deduction
1,602.5
Excess
Property Tax
Deduction
41.7
Liability Loss:
Property Tax
Deduction
1,602.4
N.J.
Taxable
Income
2,887.3
Schedule
Tax
2,887.3
Other
Credits
435.4
Tax after
Credit
2,853.6
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
2,665.7
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
1,569.7
0.0
20.3
27.5
31.4
35.4
42.3
47.1
113.7
132.1
295.9
233.1
417.4
138.1
23.7
5.5
2.2
3.1
0.6
0.4
29.7
0.0
19.4
10.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1,569.7
0.0
20.3
27.5
31.4
35.4
42.3
47.1
113.7
132.1
295.9
233.1
417.4
138.1
23.7
5.5
2.2
3.1
0.6
0.4
2,665.7
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
2,665.7
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
342.4
0.0
0.2
2.0
7.0
6.8
6.9
7.1
16.2
18.0
46.3
44.3
108.5
57.6
13.3
3.6
1.5
2.3
0.5
0.3
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
941.7
9.5
334.0
269.9
114.4
73.5
43.6
17.0
10.9
10.6
22.8
14.0
17.1
3.9
0.4
0.1
0.0
0.0
0.0
0.0
32.8
9.6
1.1
2.9
5.8
6.5
4.7
1.1
0.2
0.1
0.3
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
9.6
1.1
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
32.6
9.5
1.1
2.9
5.8
6.5
4.7
1.1
0.2
0.1
0.3
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
221.6
0.0
7.2
8.8
17.4
47.8
43.6
17.0
10.9
10.6
22.8
14.0
17.1
3.9
0.4
0.1
0.0
0.0
0.0
0.0
221.6
0.0
7.2
8.8
17.4
47.8
43.6
17.0
10.9
10.6
22.8
14.0
17.1
3.9
0.4
0.1
0.0
0.0
0.0
0.0
93.0
0.0
0.1
0.8
2.5
3.1
3.6
4.4
9.8
10.6
22.8
14.0
17.1
3.9
0.4
0.1
0.0
0.0
0.0
0.0
Taxable Income Level
All Returns
Taxable Returns
Tax Variance
Under
1,416.7
Over
1,430.1
Net Charged
Tax
3,255.4
2,665.7
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
1,328.5
0.0
11.8
36.0
77.8
75.9
76.8
80.9
148.5
122.6
218.5
142.5
237.0
79.4
13.9
3.3
1.3
1.8
0.4
0.2
1,330.0
0.0
11.9
35.1
78.8
76.4
77.1
79.8
148.9
123.0
218.7
142.1
238.3
79.3
13.8
3.3
1.3
1.8
0.4
0.2
2,665.7
0.0
23.8
71.3
157.9
153.2
154.8
161.5
298.8
246.1
437.8
285.0
475.4
158.7
27.7
6.5
2.6
3.6
0.8
0.4
187.9
0.0
7.2
8.6
16.1
46.4
42.1
15.1
6.6
6.3
14.3
9.4
12.4
3.0
0.3
0.0
0.0
0.0
0.0
0.0
88.2
0.1
3.9
4.5
7.8
22.8
20.6
7.2
2.7
2.5
6.1
4.2
4.5
1.1
0.1
0.0
0.0
0.0
0.0
0.0
100.1
0.1
3.9
4.5
8.2
23.2
21.2
7.8
3.9
3.7
8.2
5.2
8.0
1.9
0.2
0.0
0.0
0.0
0.0
0.0
589.7
82.7
101.4
131.4
83.5
62.2
42.7
16.0
8.9
8.6
19.5
12.5
16.0
3.7
0.4
0.1
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.13a Tax Calculations By Gross Income Percentile: All Returns (Amounts, $000s)
Gross Income Percentile
All Returns
under 10.0
below $3,437
10.0 under 20.0
$3,4037- $9,900
20.0 under 25.0
$9,900 - $13,464
25.0 under 30.0
$13,464 - $17,373
30.0 under 40.0
$17,373 - $26,748
40.0 under 50.0
$26,748 - $38,175
50.0 under 60.0
$38,175 - $52,832
60.0 under 70.0
$52,832 - $72,198
70.0 under 75.0
$72,198 - $85,609
75.0 under 80.0
$85,609 - $103,129
80.0 under 90.0
$103,129 - $155,231
90.0 under 95.0
$155,231 - $218,964
95.0 under 99.0
$218,964 - $539,843
99.0 under 99.5
$539,843 - $827,911
99.5 under 99.9 $827,911 - $2,286,075
99.9 to 100.0
at least $2,286,975
Taxable
Income
Property Tax
Deduction
Excess
Property Tax
Deduction
Liability Loss:
Property Tax
Deduction
New Jersey
Taxable
Income
Schedule
Tax
Credits for IT
Paid to Other
Jurisdictions
Tax after
Credit
278,413,662.2
145,240.0
1,800,329.6
1,691,523.5
2,350,639.1
7,055,022.4
10,938,318.8
15,911,207.2
22,292,949.6
14,340,607.9
17,350,843.1
46,672,503.7
34,226,763.7
47,454,866.0
12,652,733.3
19,425,334.3
24,104,780.0
10,473,329.9
0.0
4.4
59,253.8
74,252.2
388,757.7
652,766.4
956,323.7
1,309,435.2
809,650.4
935,688.0
2,346,194.5
1,399,795.9
1,220,699.3
160,586.7
127,439.1
32,482.7
190,535.2
0.0
4.4
40,533.5
34,270.1
79,860.1
29,057.7
5,096.3
1,093.9
281.6
68.0
222.3
33.9
13.5
0.0
0.0
0.0
489,069.7
0.0
0.0
742.2
991.4
5,452.8
10,728.6
25,064.5
41,929.6
29,451.0
48,539.0
131,370.0
87,607.3
78,477.7
14,371.8
11,430.0
2,913.7
267,960,465.3
145,240.0
1,800,329.6
1,638,506.0
2,279,823.0
6,673,617.4
10,287,857.8
14,955,383.7
20,983,719.6
13,530,997.6
16,415,169.3
44,326,339.0
32,826,971.3
46,234,171.9
12,492,146.6
19,297,895.2
24,072,297.3
11,262,070.8
0.0
0.0
14,360.7
18,454.7
83,721.2
154,229.5
267,194.1
465,691.8
329,100.4
440,937.4
1,463,293.7
1,336,376.0
2,338,611.6
790,175.6
1,466,614.7
2,093,309.3
2,507,391.9
0.0
0.0
548.0
883.9
3,365.1
8,436.7
24,411.0
55,774.4
47,849.3
67,835.6
229,567.4
245,754.8
556,381.4
221,660.2
472,971.1
571,952.9
8,754,693.7
0.0
0.0
13,812.9
17,571.0
80,356.9
145,794.2
242,786.0
409,921.3
281,253.2
373,103.6
1,233,727.3
1,090,621.5
1,782,230.3
568,515.4
993,643.6
1,521,356.5
Tax Variance
Under
356.1
0.0
0.1
13.4
12.8
40.9
48.3
48.0
48.0
24.0
24.2
48.0
24.2
19.4
2.4
1.9
0.5
Over
Net Charged
Tax
357.1
0.0
0.1
13.4
12.9
40.9
47.9
48.1
48.0
23.9
24.1
48.8
24.5
19.5
2.5
2.0
0.5
8,493,606.2
-5,261.7
-38,338.8
-28,021.2
-29,593.9
6,706.1
106,318.3
234,858.8
407,272.7
280,238.8
372,294.7
1,232,336.5
1,089,958.7
1,781,523.0
568,420.8
993,556.6
1,521,336.7
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.13b Tax Calculations By Gross Income Percentile (Returns, 000s)
Gross Income Level
Gross Income Percentile
Taxable
Income
All returns
3,607.4
124.6
367.1
190.2
192.4
387.7
389.8
390.4
390.9
195.6
195.7
391.4
195.7
156.6
19.6
15.7
3.9
under 10.0
below $3,437
10.0 under 20.0
$3,4037- $9,900
20.0 under 25.0
$9,900 - $13,464
25.0 under 30.0
$13,464 - $17,373
30.0 under 40.0
$17,373 - $26,748
40.0 under 50.0
$26,748 - $38,175
50.0 under 60.0
$38,175 - $52,832
60.0 under 70.0
$52,832 - $72,198
70.0 under 75.0
$72,198 - $85,609
75.0 under 80.0
$85,609 - $103,129
80.0 under 90.0
$103,129 - $155,231
90.0 under 95.0
$155,231 - $218,964
95.0 under 99.0
$218,964 - $539,843
99.0 under 99.5
$539,843 - $827,911
99.5 under 99.9 $827,911 - $2,286,075
99.9 to 100.0
at least $2,286,975
Property Tax
Deduction
1,602.5
0.0
0.0
9.9
12.2
61.9
110.1
186.7
248.3
143.6
155.5
334.2
172.4
134.6
16.7
13.1
3.3
Excess
Property Tax
Deduction
41.7
0.0
0.0
8.0
7.2
18.1
6.9
1.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Liability Loss:
Property Tax
Deduction
1,602.4
0.0
0.0
9.9
12.1
61.9
110.0
186.7
248.3
143.6
155.5
334.2
172.4
134.6
16.7
13.1
3.3
N.J.
Taxable
Income
3,597.9
124.6
367.1
187.0
190.7
384.3
388.8
390.2
390.9
195.6
195.7
391.4
195.7
156.6
19.6
15.7
3.9
Schedule
Tax
2,887.3
0.0
0.0
108.7
104.1
330.5
388.8
390.2
390.9
195.6
195.7
391.4
195.7
156.6
19.6
15.7
3.9
Credits for IT
Paid to Other
Jurisdictions
435.2
0.0
0.0
6.0
6.5
16.8
25.1
39.0
51.7
32.6
37.0
85.5
55.8
58.7
9.3
8.8
2.6
Tax after
Credit
2,853.6
0.0
0.0
108.0
103.0
327.9
384.4
384.0
384.2
192.1
193.0
387.7
194.5
155.8
19.5
15.6
3.9
Tax Variance
Under
1,416.7
0.2
0.4
53.3
50.9
162.2
190.7
190.4
190.8
95.6
96.3
192.1
96.7
77.6
9.7
7.8
2.0
Over
1,430.1
0.2
0.3
53.8
51.5
163.7
191.7
192.5
192.9
96.1
96.4
195.5
97.7
78.3
9.8
7.8
1.9
Net Charged
Tax
3,255.4
77.9
143.2
168.6
165.1
365.2
387.7
388.1
388.6
194.5
194.9
390.6
195.5
156.5
19.6
15.7
3.9
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.2a Average Tax and Effective rate By Gross Income Level
Gross Income Level
under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Gross Income Level
under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Returns
(000s)
Gross Income
Amount
($000s)
488.3
300.7
269.1
233.6
205.7
187.9
326.8
267.1
506.4
311.9
582.9
190.5
30.2
6.8
2.7
3.7
0.8
0.4
All Returns
Average
($)
Returns
(000s)
Net Charged Tax
Amount
($000s)
Average
($)
Effective
Rate on
Gross Income
780,669.5
2,253,809.3
3,346,652.6
4,067,852.2
4,617,502.3
5,157,022.5
11,376,469.0
11,974,125.2
31,124,233.6
26,981,467.5
80,134,754.9
54,134,520.2
20,349,502.8
8,218,857.7
4,668,590.2
10,742,974.7
5,145,656.3
10,337,625.4
1,599
7,494
12,437
17,417
22,449
27,446
34,814
44,835
61,463
86,517
137,478
284,124
674,651
1,205,465
1,719,554
2,902,722
6,735,152
24,850,061
105.1
118.9
233.3
193.0
201.8
185.6
323.7
264.7
502.6
310.1
581.6
190.3
30.1
6.8
2.7
3.7
0.8
0.4
-9,464.1
-35,330.4
-40,534.9
-27,154.5
9,567.6
29,859.1
108,566.6
156,675.7
520,063.6
518,257.4
2,129,084.3
1,938,844.1
905,483.2
413,776.3
244,079.6
605,998.1
312,971.1
712,863.4
-90
-297
-174
-141
47
161
335
592
1,035
1,671
3,661
10,186
30,036
60,733
89,934
163,783
409,648
1,713,614
-1.2%
-1.6%
-1.2%
-0.7%
0.2%
0.6%
1.0%
1.3%
1.7%
1.9%
2.7%
3.6%
4.4%
5.0%
5.2%
5.6%
6.1%
6.9%
3,915.4
295,412,285.9
75,449
3,255.4
8,493,606.2
2,609
2.9%
Returns
(000s)
Gross Income
Amount
($000s)
Average
($)
Returns
(000s)
Net Charged Tax
Amount
($000s)
Average
($)
Effective
Rate on
Gross Income
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
0.0
0.0
1,712,810.7
2,028,248.4
3,216,439.6
4,034,037.0
10,255,687.7
11,416,274.6
29,626,246.2
25,661,544.8
77,617,328.7
52,980,238.0
20,089,432.8
8,148,351.5
4,614,265.5
10,631,305.5
5,109,135.6
10,284,826.8
12,413
17,416
22,465
27,508
34,939
44,837
61,441
86,537
137,593
284,230
674,889
1,205,377
1,719,816
2,903,142
6,731,404
24,902,728
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
0.0
0.0
17,141.2
21,484.5
32,550.3
40,761.4
113,439.5
157,290.2
520,914.2
518,821.5
2,129,794.8
1,938,994.2
905,498.0
413,778.6
244,081.0
605,999.9
312,971.4
712,863.6
124
184
227
278
386
618
1,080
1,750
3,775
10,402
30,420
61,210
90,973
165,483
412,347
1,726,062
1.0%
1.1%
1.0%
1.0%
1.1%
1.4%
1.8%
2.0%
2.7%
3.7%
4.5%
5.1%
5.3%
5.7%
6.1%
6.9%
2,665.7
277,426,173.5
104,073
2,665.7
8,686,384.4
3,259
3.1%
Taxable Returns
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.2b Average Tax and Effective rate by Gross Income Percentile
Returns
(000s)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Total
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
Total
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Average
($)
Returns
(000s)
Net Charged Tax
Amount
($000s)
Average
($)
Effective
Rate on
Gross Income
391.5
391.5
195.8
195.8
391.5
391.5
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
373,315.0
2,599,833.3
2,280,431.0
3,008,523.4
8,582,499.9
12,630,487.7
17,701,424.5
24,227,549.7
15,390,343.8
18,430,812.8
49,217,474.5
35,594,339.6
48,727,109.7
12,856,623.5
19,628,089.1
24,163,428.3
953
6,640
11,649
15,368
21,920
32,259
45,210
61,878
78,615
94,146
125,703
181,818
311,126
656,723
1,253,266
6,171,399
77.9
143.2
168.6
165.1
365.2
387.7
388.1
388.6
194.5
194.9
390.6
195.5
156.5
19.6
15.7
3.9
-5,261.7
-38,338.8
-28,021.2
-29,593.9
6,706.1
106,318.3
234,858.8
407,272.7
280,238.8
372,294.7
1,232,336.5
1,089,958.7
1,781,523.0
568,420.8
993,556.6
1,521,336.7
-68
-268
-166
-179
18
274
605
1,048
1,441
1,910
3,155
5,576
11,386
29,050
63,474
388,592
-1.4%
-1.5%
-1.2%
-1.0%
0.1%
0.8%
1.3%
1.7%
1.8%
2.0%
2.5%
3.1%
3.7%
4.4%
5.1%
6.3%
3,915.4
295,412,285.9
75,449
3,255.4
8,493,606.2
2,609
2.9%
Average
($)
Returns
(000s)
Net Charged Tax
Amount
($000s)
Average
($)
Effective
Rate on
Gross Income
Returns
(000s)
Gross Income Percentile
All Returns
Gross Income
Amount
($000s)
Taxable Returns
Gross Income
Amount
($000s)
0.0
0.0
98.8
97.2
252.5
337.8
372.9
372.9
185.6
186.8
378.3
190.7
153.3
19.3
15.5
3.9
0.0
0.0
1,155,670.0
1,494,678.7
5,625,638.5
10,962,691.6
16,865,013.8
23,066,736.8
14,595,039.1
17,594,261.8
47,564,967.1
34,680,904.2
47,704,906.2
12,703,847.1
19,427,649.1
23,984,169.4
11,694
15,378
22,276
32,449
45,222
61,862
78,616
94,165
125,739
181,852
311,241
656,733
1,253,316
6,183,081
0.0
0.0
98.8
97.2
252.5
337.8
372.9
372.9
185.6
186.8
378.3
190.7
153.3
19.3
15.5
3.9
0.0
0.0
11,364.1
15,610.3
57,598.1
116,857.0
235,830.6
407,928.7
280,606.0
372,627.6
1,232,840.1
1,090,146.2
1,781,644.6
568,429.6
993,563.1
1,521,338.5
115
161
228
346
632
1,094
1,511
1,994
3,259
5,716
11,624
29,385
64,097
392,199
1.0%
1.0%
1.0%
1.1%
1.4%
1.8%
1.9%
2.1%
2.6%
3.1%
3.7%
4.5%
5.1%
6.3%
2,665.7
277,426,173.5
104,073
2,665.7
8,686,384.4
3,259
3.1%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.21a Tax Payments By Gross Income Level: All Returns (Amounts, $000s)
Withholdings
6,917,840.1
Estimated
Payments
1,773,404.7
Prior Year's
Credit
1,117,614.1
Cash
Payments &
Receivables
871,247.9
Refunds
Issued
1,624,689.9
Credits
Approved
509,939.3
6,791,545.2
0.0
0.0
0.0
22,909.8
28,042.4
45,293.2
60,380.0
164,145.3
209,206.8
657,603.0
631,130.2
2,053,405.0
1,562,133.2
557,837.1
210,503.9
117,649.0
247,112.1
97,730.0
126,464.2
1,766,444.8
0.0
0.0
0.0
394.0
917.7
1,459.3
1,887.9
5,372.5
6,977.9
23,170.8
19,224.7
139,431.9
281,585.7
247,348.6
143,396.2
87,738.2
239,211.7
148,574.2
419,753.6
1,101,192.2
0.0
0.0
0.0
708.6
792.2
1,687.3
1,965.7
4,770.4
6,225.0
16,718.7
13,206.7
78,418.9
151,156.6
136,005.2
81,082.7
53,870.3
171,039.4
106,062.2
277,482.5
871,205.6
0.0
0.0
0.0
2,317.1
2,623.1
3,819.4
3,923.9
8,494.0
10,494.0
34,634.6
33,665.5
224,789.0
220,206.2
109,418.8
45,380.6
24,625.2
61,469.3
22,196.7
63,148.4
1,278,406.7
0.0
0.0
0.0
8,984.8
10,331.6
18,726.4
26,101.7
67,099.1
72,932.4
203,153.8
172,253.8
328,300.2
200,155.0
73,647.1
25,371.3
12,701.9
31,100.7
14,491.8
13,055.1
500,560.3
0.0
0.0
0.0
401.4
645.8
960.7
1,273.0
3,200.4
4,168.8
10,196.7
7,623.2
38,931.3
72,097.8
66,926.8
38,934.2
25,817.5
78,739.0
45,869.0
104,774.9
19,402.3
0.0
0.0
0.0
1,567.8
1,525.7
2,184.3
2,240.5
4,279.1
2,306.8
2,537.2
759.0
1,179.5
619.6
131.3
34.0
14.6
18.4
3.3
1.4
14,631.3
0.0
0.0
0.0
629.6
4.0
287.7
3,569.4
8,458.6
1,659.8
16.2
5.1
0.2
0.6
0.0
0.0
0.0
0.0
0.0
0.0
126,294.9
3,489.2
10,909.9
26,131.6
16,101.1
23,183.9
16,582.0
13,127.6
9,934.9
1,074.6
1,604.7
1,242.8
2,225.7
495.1
95.3
25.6
18.1
38.5
0.6
13.6
6,959.9
815.0
831.6
708.2
500.2
560.4
291.3
215.9
277.3
136.0
280.3
111.3
289.2
309.9
369.4
45.0
193.1
701.1
15.0
310.0
16,421.9
1,138.8
1,192.2
1,597.3
1,034.0
897.7
704.0
453.2
468.1
234.8
289.3
176.7
304.6
448.5
676.5
412.5
213.1
495.4
6.6
5,678.5
42.3
4.2
6.8
11.3
1.8
4.1
0.8
0.6
0.4
0.5
3.3
1.4
3.0
3.9
0.3
0.0
0.0
0.0
0.0
0.0
346,283.2
11,899.2
19,392.9
65,394.2
81,924.7
72,194.3
39,830.9
24,157.4
15,044.7
1,869.0
2,730.4
1,989.6
3,234.4
1,095.6
336.9
132.8
171.0
867.3
15.7
4,002.3
9,379.0
625.6
809.8
937.0
652.2
546.4
402.3
340.5
372.1
150.0
269.4
102.8
213.1
294.9
747.3
352.6
254.7
302.0
6.4
2,000.0
11,024.2
1,700.9
734.9
841.5
764.5
511.4
1,506.9
988.4
772.7
447.1
1,001.8
669.2
864.0
195.8
19.0
2.7
1.5
1.9
0.3
0.2
216,029.7
125.0
6,903.4
34,488.9
57,941.5
49,019.2
34,599.1
20,430.1
11,923.9
585.1
12.3
1.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Property Tax
Credit
30,426.5
NJ Earned
Income
Credit
230,661.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.21b Tax Payments By Gross Income Level: All Returns (Returns, 000s)
Withholdings
3,102.3
Estimated
Payments
191.1
Prior Year's
Credit
177.5
Cash
Payments &
Receivables
714.3
Refunds
Issued
2,794.5
Credits
Approved
129.3
Property Tax
Credit
613.6
NJ Earned
Income
Credit
521.3
2,356.3
0.0
0.0
0.0
116.2
98.5
120.7
127.1
260.4
227.8
436.3
272.0
509.4
156.6
21.8
4.6
1.8
2.4
0.5
0.2
183.8
0.0
0.0
0.0
1.2
1.8
3.2
3.8
9.1
10.0
23.5
14.2
56.6
40.8
11.9
3.3
1.4
2.1
0.5
0.3
163.1
0.0
0.0
0.0
2.3
2.6
3.9
4.5
9.5
9.6
21.4
12.7
45.2
33.4
10.4
3.1
1.4
2.1
0.5
0.3
713.7
0.0
0.0
0.0
31.1
24.6
28.5
24.4
43.0
44.9
96.5
73.4
241.7
87.7
12.8
2.7
1.0
1.1
0.2
0.1
1,848.3
0.0
0.0
0.0
104.6
89.6
111.7
118.9
243.5
203.1
372.2
215.4
296.7
78.6
10.0
1.9
0.7
1.0
0.2
0.1
117.5
0.0
0.0
0.0
2.1
2.3
3.4
3.7
7.7
7.7
15.7
9.0
29.4
22.7
7.9
2.4
1.1
1.8
0.4
0.3
391.7
0.0
0.0
0.0
31.8
31.0
44.2
45.3
86.3
46.3
51.0
15.4
23.9
12.5
2.6
0.7
0.3
0.4
0.1
0.0
92.5
0.0
0.0
0.0
21.0
0.0
2.0
15.3
44.6
9.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
746.0
19.3
207.8
224.7
88.0
89.3
50.9
33.0
21.4
2.5
3.7
2.3
2.6
0.4
0.0
0.0
0.0
0.0
0.0
0.0
7.2
0.9
1.0
1.4
1.1
1.1
0.5
0.3
0.4
0.1
0.2
0.1
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
14.4
1.8
2.7
3.0
1.8
1.6
0.9
0.6
0.7
0.2
0.3
0.2
0.4
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.6
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
946.2
48.3
225.8
256.3
116.2
104.9
59.6
39.2
30.3
10.2
20.5
13.6
17.2
3.7
0.3
0.0
0.0
0.0
0.0
0.0
11.7
1.0
2.6
2.5
1.4
1.2
0.7
0.5
0.6
0.2
0.3
0.2
0.3
0.2
0.1
0.0
0.0
0.0
0.0
0.0
221.9
34.2
14.8
16.9
15.3
10.3
30.2
19.8
15.5
9.1
20.4
13.6
17.5
3.9
0.4
0.1
0.0
0.0
0.0
0.0
428.8
2.0
55.6
103.6
83.5
68.2
54.7
36.0
23.9
1.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.22a Tax Payments By Taxable Income Level: All Returns (Amounts, $000s)
Withholdings
6,917,840.1
Estimated
Payments
1,773,404.7
Prior Year's
Credit
1,117,614.1
Cash
Payments &
Receivables
871,247.9
Refunds
Issued
1,624,689.9
Credits
Approved
509,939.3
6,791,545.2
0.0
4,265.6
13,093.4
34,382.5
47,093.5
63,009.9
82,659.2
208,448.9
256,177.5
710,873.8
690,573.0
1,942,161.0
1,418,296.0
531,502.4
208,735.7
112,186.8
245,102.2
96,519.8
126,464.2
1,766,444.8
0.0
669.7
1,344.4
1,876.1
2,722.5
2,954.8
3,604.5
7,818.2
9,173.4
23,172.0
28,931.4
141,379.7
271,770.0
240,609.5
139,924.2
86,697.8
236,919.4
147,123.6
419,753.6
1,101,192.2
0.0
1,012.7
1,776.0
2,333.6
2,481.0
3,026.3
3,266.6
6,684.9
6,566.5
15,787.9
18,134.5
76,728.8
145,219.7
132,824.8
79,428.3
54,277.6
168,275.2
105,885.4
277,482.5
871,205.6
0.0
348.3
1,754.3
3,970.8
4,582.0
4,761.9
4,793.1
10,114.8
12,549.9
36,431.2
48,395.6
221,698.9
201,123.1
105,707.3
44,577.3
24,266.7
60,923.0
22,059.0
63,148.4
1,278,406.7
0.0
4,675.0
9,650.6
16,360.0
20,844.0
27,791.2
36,240.6
79,896.5
85,441.9
209,012.6
164,055.9
276,874.1
183,253.2
69,072.6
24,914.8
12,344.8
30,626.9
14,296.8
13,055.1
500,560.3
0.0
703.5
1,178.1
1,560.3
1,721.1
2,111.6
2,089.0
4,349.5
4,091.5
9,310.0
10,219.3
37,027.5
69,366.6
64,852.2
37,956.4
25,735.4
77,799.2
45,714.3
104,774.9
19,402.3
0.0
55.9
705.6
1,732.0
2,073.9
2,148.5
2,406.3
3,883.2
1,937.3
1,911.7
646.0
1,107.8
595.7
128.1
33.5
14.4
18.2
3.2
1.4
14,631.3
0.0
13.7
350.6
327.3
389.4
2,864.9
6,182.0
4,455.2
36.9
10.0
0.4
0.2
0.6
0.0
0.0
0.0
0.0
0.0
0.0
126,294.9
11,661.6
18,242.0
28,037.0
21,140.3
19,597.1
15,080.3
5,940.1
996.6
476.1
1,348.9
1,182.0
1,930.0
471.7
94.9
25.6
18.1
38.5
0.6
13.6
6,959.9
2,662.1
799.1
486.7
278.9
182.3
59.2
22.7
107.3
33.2
94.0
58.9
250.3
297.2
368.3
40.5
193.1
701.1
15.0
310.0
16,421.9
4,423.5
1,645.9
962.3
619.9
232.1
84.5
36.1
102.2
24.7
72.5
125.9
211.8
414.9
659.5
457.5
168.1
495.4
6.6
5,678.5
42.3
11.0
8.3
6.0
3.7
0.1
0.6
0.2
0.3
0.4
3.5
1.2
2.8
3.9
0.3
0.0
0.0
0.0
0.0
0.0
346,283.2
28,641.8
44,940.0
94,868.6
82,848.9
46,497.3
24,550.1
7,920.8
1,650.1
891.1
2,253.2
1,837.7
2,836.6
1,044.6
313.6
132.8
170.9
867.3
15.7
4,002.3
9,379.0
2,590.0
1,014.3
766.1
351.3
190.4
79.8
39.9
153.0
9.9
57.0
63.8
138.5
262.7
751.3
393.1
209.7
302.0
6.4
2,000.0
11,024.2
2,935.9
1,046.5
503.1
423.9
1,145.2
1,109.5
474.7
384.3
425.2
959.7
617.1
791.4
183.5
18.1
2.7
1.4
1.9
0.3
0.2
216,029.7
4,609.2
23,771.9
65,386.3
56,223.4
37,083.6
21,307.4
6,720.5
914.2
10.1
3.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Taxable Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Property Tax
Credit
30,426.5
NJ Earned
Income
Credit
230,661.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.22b Tax Payments By Taxable Income Level: All Returns (Returns, 000s)
Withholdings
3,102.3
Estimated
Payments
191.1
Prior Year's
Credit
177.5
Cash
Payments &
Receivables
714.3
Refunds
Issued
2,794.5
Credits
Approved
129.3
Property Tax
Credit
613.6
NJ Earned
Income
Credit
521.3
2,356.3
0.0
11.8
50.3
130.7
130.6
135.9
145.2
272.1
225.5
403.1
260.2
429.4
131.9
20.2
4.5
1.8
2.4
0.5
0.2
183.8
0.0
1.3
2.8
3.9
4.6
5.1
5.5
10.7
9.9
18.6
17.0
49.9
36.1
11.1
3.2
1.4
2.1
0.5
0.3
163.1
0.0
2.2
3.7
5.2
5.4
5.4
5.5
10.2
8.9
16.5
14.5
38.9
29.7
9.7
3.0
1.3
2.1
0.5
0.3
713.7
0.0
10.0
21.2
35.8
29.9
25.5
22.3
40.7
44.6
88.6
90.1
213.7
74.4
12.0
2.6
0.9
1.1
0.2
0.1
1,848.3
0.0
12.5
47.5
118.0
119.2
125.3
135.0
251.1
195.8
339.0
186.4
239.3
66.3
9.2
1.9
0.7
1.0
0.2
0.1
117.5
0.0
1.8
3.2
4.5
4.5
4.4
4.5
8.0
6.6
11.7
9.8
25.1
20.3
7.4
2.3
1.1
1.7
0.4
0.3
391.7
0.0
1.1
14.3
35.1
42.0
43.5
48.6
78.3
38.9
38.5
13.1
22.4
12.0
2.6
0.7
0.3
0.4
0.1
0.0
92.5
0.0
0.5
8.4
12.8
2.7
13.1
28.7
25.9
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
746.0
80.4
249.2
203.6
88.1
62.4
37.6
12.6
2.6
1.5
3.4
2.0
2.3
0.4
0.0
0.0
0.0
0.0
0.0
0.0
7.2
3.1
1.4
1.1
0.6
0.3
0.1
0.0
0.0
0.0
0.1
0.1
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
14.4
6.3
3.3
2.1
0.9
0.5
0.2
0.1
0.1
0.1
0.1
0.1
0.3
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.6
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
946.2
128.7
273.1
240.8
105.6
70.3
42.5
15.9
9.0
8.7
19.6
12.5
15.7
3.5
0.3
0.0
0.0
0.0
0.0
0.0
11.7
4.2
3.2
1.9
0.7
0.4
0.2
0.1
0.1
0.1
0.2
0.1
0.3
0.2
0.1
0.0
0.0
0.0
0.0
0.0
221.9
59.0
21.0
10.1
8.5
22.9
22.2
9.5
7.8
8.6
19.5
12.5
16.0
3.7
0.4
0.1
0.0
0.0
0.0
0.0
428.8
25.4
82.4
124.1
79.4
60.2
40.9
13.9
2.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Taxable Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.23a Tax Payments By Gross Income Percentile: All Returns (Amounts, $000s)
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Withholdings
Estimated
Payments
6,917,840.1
9,008.9
29,895.9
25,802.8
35,537.6
112,080.0
184,882.2
309,633.6
511,735.0
345,561.5
440,067.2
1,229,160.6
985,981.3
1,415,510.2
356,613.6
501,301.9
425,067.8
1,773,404.7
1,468.3
852.5
590.2
809.6
3,304.5
5,744.9
10,539.7
17,779.3
13,002.6
13,026.8
73,155.7
87,702.7
282,339.9
152,803.0
343,681.4
766,603.5
Prior Year's
Credit
1,117,614.1
1,999.8
1,858.2
1,207.0
1,364.1
4,016.6
5,647.5
9,304.1
13,034.7
9,104.9
8,592.3
42,486.6
46,579.2
152,423.4
82,904.5
204,190.5
532,900.7
Cash
Payments &
Receivables
871,247.9
9.6
12.5
1,488.5
1,944.6
6,469.4
9,256.8
15,351.7
26,813.8
18,514.9
25,169.5
127,688.6
120,841.1
202,797.0
69,901.8
108,975.8
136,012.4
Refunds
Issued
1,624,689.9
21,432.7
70,600.4
56,102.7
76,505.3
119,051.6
99,464.3
111,316.1
159,560.2
103,473.9
113,314.8
218,643.1
125,091.8
186,045.9
48,069.6
58,893.6
57,124.0
Credits
Approved
509,939.3
1,222.7
1,095.6
694.0
845.6
2,598.6
3,823.6
6,289.8
7,969.9
5,217.5
4,968.0
21,930.5
22,144.5
73,453.1
41,142.5
98,162.8
218,380.7
Property Tax
Credit
30,426.5
2,169.7
1,068.4
1,617.0
1,654.1
5,790.1
6,443.5
4,150.6
2,683.2
1,031.8
824.8
1,408.4
670.0
711.9
95.4
87.9
19.9
NJ Earned
Income
Credit
230,661.0
2,940.1
35,579.3
39,331.6
45,750.2
68,334.2
34,342.9
4,351.8
23.2
5.1
1.6
0.0
0.2
0.6
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.23b Tax Payments By Gross Income Percentile (Returns, 000s)
Gross Income Percentile
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Withholdings
Estimated
Payments
Prior Year's
Credit
Cash
Payments &
Receivables
Refunds
Issued
Credits
Approved
Property Tax
Credit
NJ Earned
Income
Credit
3,102.3
150.3
290.7
146.5
151.5
323.0
335.7
338.7
342.2
171.1
174.7
348.5
173.0
128.6
14.4
10.8
2.6
191.1
1.5
1.7
1.5
1.9
6.5
10.2
14.7
18.3
10.1
9.0
34.9
26.0
36.8
7.8
7.7
2.4
177.5
3.6
3.7
2.8
3.2
8.7
11.5
14.4
16.7
9.2
8.1
28.2
20.3
30.6
6.8
7.2
2.5
714.3
0.2
0.1
21.3
21.3
49.1
50.4
64.7
74.8
40.7
52.8
159.2
91.9
71.7
8.6
6.3
1.1
2,794.5
191.0
326.1
159.7
161.3
325.2
328.6
314.6
305.5
149.6
138.9
220.1
93.9
67.7
6.7
4.6
1.0
129.3
2.8
3.2
2.4
2.6
7.2
9.4
11.5
12.2
6.6
5.7
18.2
13.5
21.1
5.1
5.7
2.1
613.6
43.6
21.5
32.7
33.5
116.8
129.9
83.5
54.1
20.9
16.7
28.5
13.5
14.3
1.9
1.8
0.4
521.3
34.1
120.3
81.2
61.8
108.2
95.2
20.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.3 Tax Payment Analysis: Full-year Resident Returns
Taxes Withheld
Estimated Payments and
Credits Applied
Cash Payments
Excess UI and DI
Gross Collections
Refunds Issued
Credits Approved
Accounts Payable
Gross Outflows
Net collections
Percent of New Jersey Gross Income
NonTaxable
taxable
Taxable
Amounts (m$)
Nontaxable
Total
6,791.5
126.3
6,917.8
2.4%
0.7%
2.3%
2,867.6
871.2
20.8
10,551.2
23.4
0.0
0.0
149.8
2,891.0
871.2
20.8
10,700.9
1.0%
0.3%
0.0%
3.8%
0.1%
0.0%
0.0%
0.8%
1.0%
0.3%
0.0%
3.6%
1,278.4
500.6
71.6
1,850.6
346.3
9.4
-13.2
342.4
1,624.7
509.9
58.4
2,193.0
0.5%
0.2%
0.0%
0.7%
1.9%
0.1%
-0.1%
1.9%
0.5%
0.2%
0.0%
0.7%
8,700.6
-192.7
8,507.9
3.1%
-1.1%
2.9%
Tax Payment Components
Total
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.4 Tax Payment Analysis By Filing Status ($ 000)
Component Amounts
Single
Taxes Withheld
Estimated Payments and
Credits Applied
Cash Payments
Excess UI and DI
Gross Collections
Refunds Issued
Credits Approved
Accounts Payable
Gross Outflows
Net Collections
Married, Filing:
Jointly
Separately
Head of
Household
Surviving
Spouse
Total
1,365.0
4,908.3
98.1
542.4
4.0
6,917.8
359.8
152.0
4.5
1,881.3
2,389.7
665.6
13.5
7,977.2
80.6
27.5
0.3
206.5
59.3
25.7
2.5
629.8
1.6
0.5
0.0
6.2
2,891.0
871.2
20.8
10,700.9
334.6
65.0
-4.9
394.7
900.0
421.6
61.3
1,382.9
17.6
13.1
0.4
31.1
371.0
9.9
1.5
382.4
1.5
0.4
0.0
1.9
1,624.7
509.9
58.4
2,193.0
1,486.6
6,594.3
175.3
247.4
4.3
8,507.9
Component Percent of
New Jersey Gross Income
Taxes Withheld
Estimated Payments and
Credits Applied
Cash Payments
Excess UI and DI
Gross Collections
2.3%
2.4%
2.0%
2.2%
2.0%
2.3%
0.6%
0.3%
0.0%
3.1%
1.2%
0.3%
0.0%
3.9%
1.7%
0.6%
0.0%
4.3%
0.2%
0.1%
0.0%
2.6%
0.8%
0.2%
0.0%
3.1%
1.0%
0.3%
0.0%
3.6%
Refunds Issued
Credits Approved
Accounts Payable
Gross Outflows
0.6%
0.1%
0.0%
0.7%
0.4%
0.2%
0.0%
0.7%
0.4%
0.3%
0.0%
0.6%
1.5%
0.0%
0.0%
1.6%
0.8%
0.2%
0.0%
0.9%
0.5%
0.2%
0.0%
0.7%
Net Collections
2.5%
3.2%
3.6%
1.0%
2.2%
2.9%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 3.5 Income Tax Effect of Property Tax Deduction and Credit, Full-year Residents
By Tax Rate Schedule
Single-filer Brackets
New Jersey
Taxable Income
Multi-filer Brackets
All Returns
Affected
Returns
(000s)
Deduction
Amount
($000)
Liability
Decrease
($000)
Affected
Returns
(000s)
Deduction
Amount
($000)
Liability
Decrease
($000)
Affected
Returns
(000s)
Deduction
Amount
($000)
Liability
Decrease
($000)
64.1
52.7
29.9
62.6
91.1
15.1
13.5
74.9
18.6
1.1
1.8
0.9
426.2
406,951.7
285,050.2
118,751.0
240,331.8
376,876.7
68,414.0
62,732.3
410,661.2
132,091.4
9,241.0
14,532.3
8,019.1
2,133,652.7
5,745.0
6,248.5
5,335.6
13,278.3
20,860.9
4,076.6
3,996.0
26,159.0
8,414.2
595.6
1,303.6
719.3
96,732.7
76.3
94.2
32.4
69.7
153.2
36.8
36.4
396.5
233.8
14.3
21.9
10.8
1,176.2
534,519.7
585,960.1
203,575.5
433,471.5
901,717.8
219,608.6
223,581.6
2,771,795.0
2,010,031.1
136,235.8
212,764.5
106,416.0
8,339,677.2
7,815.7
10,254.3
3,562.6
8,684.5
23,679.1
8,116.1
10,600.9
154,138.9
128,039.0
8,815.5
19,085.0
9,545.5
392,337.0
140.3
146.9
62.3
132.2
244.3
51.8
49.9
471.3
252.4
15.4
23.7
11.7
1,602.4
941,471.4
871,010.3
322,326.5
673,803.3
1,278,594.5
288,022.6
286,313.9
3,182,456.2
2,142,122.5
145,476.8
227,296.8
114,435.1
10,473,329.9
13,560.7
16,502.7
8,898.2
21,962.8
44,540.0
12,192.7
14,596.9
180,297.9
136,453.2
9,411.1
20,388.5
10,264.8
489,069.7
6,510.7
3,927.4
618.0
526.2
786.0
151.9
119.4
652.8
189.7
8.3
9.5
3.1
13,502.9
82.3
94.7
22.4
36.7
33.7
4.9
4.4
32.1
21.1
1.9
2.7
1.5
338.5
4,113.8
4,736.7
1,122.4
1,836.4
1,686.1
246.7
217.7
1,604.7
1,055.3
93.4
136.8
74.0
16,923.7
214.1
174.7
35.1
47.5
49.9
8.1
6.8
45.7
25.1
2.0
2.9
1.5
613.6
12,255.7
10,175.8
5,953.6
13,804.5
21,647.0
4,228.5
4,115.4
26,811.8
8,603.9
603.9
1,313.0
722.4
110,235.6
158.5
188.9
54.9
106.4
186.9
41.7
40.8
428.6
255.0
16.1
24.7
12.3
1,514.7
11,929.4
14,991.0
4,685.0
10,520.9
25,365.1
8,362.8
10,818.6
155,743.6
129,094.3
8,908.8
19,221.7
9,619.5
409,260.6
354.5
321.6
97.4
179.8
294.2
59.9
56.8
517.1
277.6
17.4
26.6
13.3
2,216.0
Property Tax Deduction
0 - 20,000
20,000+ - 35,000
35,000 - 40,000
40,000+ - 50,000
50,000+ - 70,000
70,000+ - 75,000
75,000+ - 80,000
80,000+ - 150,000
150,000+ - 400,000
400,000+ - 500,000
500,000 - 1,000,000
at least 1,000,000
Subtotal
Property Tax Credit
0 - 20,000
20,000+ - 35,000
35,000 - 40,000
40,000+ - 50,000
50,000+ - 70,000
70,000+ - 75,000
75,000+ - 80,000
80,000+ - 150,000
150,000+ - 400,000
400,000+ - 500,000
500,000+ - 1,000,000
at least 1,000,000
Subtotal
131.9
80.0
12.6
10.8
16.2
3.1
2.5
13.6
4.0
0.2
0.2
0.1
275.1
0 - 20,000
20,000+ - 35,000
35,000 - 40,000
40,000+ - 50,000
50,000+ - 70,000
70,000+ - 75,000
75,000+ - 80,000
80,000+ - 150,000
150,000+ - 400,000
400,000+ - 500,000
500,000+ - 1,000,000
at least 1,000,000
Total
195.9
132.7
42.5
73.3
107.3
18.2
16.0
88.5
22.6
1.3
2.0
1.0
701.3
10,624.4
8,664.1
1,740.4
2,362.6
2,472.1
398.6
337.0
2,257.5
1,245.0
101.6
146.2
77.0
30,426.5
Total
406,951.7
285,050.2
118,751.0
240,331.8
376,876.7
68,414.0
62,732.3
410,661.2
132,091.4
9,241.0
14,532.3
8,019.1
2,133,652.7
Multi-bracket filers comprised of married filing jointly, head-of-household, and qualifying survivor returns.
Single-bracket filers comprised of single and married filing separately returns.
534,519.7
585,960.1
203,575.5
433,471.5
901,717.8
219,608.6
223,581.6
2,771,795.0
2,010,031.1
136,235.8
212,764.5
106,416.0
8,339,677.2
941,471.4
871,010.3
322,326.5
673,803.3
1,278,594.5
288,022.6
286,313.9
3,182,456.2
2,142,122.5
145,476.8
227,296.8
114,435.1
10,473,329.9
24,185.1
25,166.8
10,638.6
24,325.4
47,012.1
12,591.3
14,934.0
182,555.4
137,698.2
9,512.7
20,534.7
10,341.8
519,496.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.1 Sources of Income: All Returns 2009-2010 Comparison
Income Source
Number of Returns
Amounts ($000)
2010
2009
Percent
Change
Employee Compensation
Interest
Dividends
Other Income
3,258.4
1,751.6
1,064.5
1,605.9
3,258.4
1,881.5
1,113.9
1,516.8
0.0%
-6.9%
-4.4%
5.9%
224,565,680.9
3,737,184.4
5,213,116.4
68,519,548.0
219,756,104.4
4,763,777.3
4,743,761.2
59,780,027.2
Total Income
Retirement Exclusion
3,866.1
513.5
3,858.5
510.7
0.2%
0.5%
302,035,529.6
7,463,478.8
Gross Income
3,915.4
3,903.6
0.3%
72.6
429.2
377.2
845.1
71.2
419.1
258.9
792.3
120.1
105.4
20.6
23.0
176.2
1,605.9
113.7
103.5
20.7
22.1
177.1
1,516.8
Sources of Other Income:
S-Corporation Income
Net Profits from Business
Net Capital Gains
Pensions and Annuities
Distributive Share of
Partnership Income
Rental Income
Net Gambling Income
Alimony Received
Miscellaneous
Sub Total: Other Income
2010
2009
Percent
Change
Percent of Gross Income
2010
2009
Change
2.2%
-21.5%
9.9%
14.6%
76.0%
1.3%
1.8%
23.2%
77.8%
1.7%
1.7%
21.2%
-1.8%
-0.4%
0.1%
2.0%
289,043,670.1
7,389,756.1
4.5%
1.0%
102.2%
2.5%
102.3%
2.6%
0.0%
-0.1%
295,412,285.9
282,571,651.0
4.5%
100.0%
100.0%
0.0%
1.9%
2.4%
45.7%
6.7%
9,227,086.5
11,001,059.8
7,102,535.7
20,418,636.8
8,613,388.1
10,504,067.2
4,798,868.7
17,408,613.6
7.1%
4.7%
48.0%
17.3%
3.1%
3.7%
2.4%
6.9%
3.0%
3.7%
1.7%
6.2%
0.1%
0.0%
0.7%
0.8%
5.6%
1.8%
-0.3%
4.1%
-0.5%
5.9%
16,068,567.3
1,399,800.6
376,643.5
539,979.8
2,385,238.0
68,519,548.0
13,881,876.8
1,390,016.8
394,007.0
510,558.9
2,278,630.0
59,780,027.2
15.8%
0.7%
-4.4%
5.8%
4.7%
14.6%
5.4%
0.5%
0.1%
0.2%
0.8%
23.2%
4.9%
0.5%
0.1%
0.2%
0.8%
21.2%
-0.2%
0.0%
0.0%
0.0%
0.0%
2.0%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.2a Income Distribution: All Returns 2009-2010 Comparison
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Number of Returns (000s)
2010
2009
173.7
314.6
300.7
269.1
233.6
205.7
187.9
326.8
267.1
506.4
311.9
582.9
190.5
30.2
6.8
2.7
3.7
0.8
0.4
3,915.4
2010
4.4%
8.0%
7.7%
6.9%
6.0%
5.3%
4.8%
8.3%
6.8%
12.9%
8.0%
14.9%
4.9%
0.8%
0.2%
0.1%
0.1%
0.0%
0.0%
100.0%
178.8
324.7
295.6
261.0
227.4
204.5
187.6
329.4
273.5
509.9
316.9
576.5
178.5
26.9
6.0
2.5
3.0
0.6
0.3
3,903.6
% Change
2010
Amounts ($m)
2009
% Change
-2.8%
-3.1%
1.7%
3.1%
2.7%
0.6%
0.2%
-0.8%
-2.4%
-0.7%
-1.6%
1.1%
6.7%
12.2%
13.9%
10.7%
21.8%
30.6%
24.6%
0.3%
0.0
780.7
2,253.8
3,346.7
4,067.9
4,617.5
5,157.0
11,376.5
11,974.1
31,124.2
26,981.5
80,134.8
54,134.5
20,349.5
8,218.9
4,668.6
10,743.0
5,145.7
10,337.6
295,412.3
0.0
799.5
2,207.9
3,246.6
3,963.6
4,593.2
5,149.1
11,472.2
12,267.8
31,303.7
27,444.5
79,039.0
50,537.6
18,140.6
7,210.1
4,212.1
8,927.9
4,006.5
8,049.7
282,571.7
-2.4%
2.1%
3.1%
2.6%
0.5%
0.2%
-0.8%
-2.4%
-0.6%
-1.7%
1.4%
7.1%
12.2%
14.0%
10.8%
20.3%
28.4%
28.4%
4.5%
Percentage Distribution by Gross Income Level
Number of Returns
2009
change
2010
4.6%
-0.1%
0.0%
8.3%
-0.3%
0.3%
7.6%
0.1%
0.8%
6.7%
0.2%
1.1%
5.8%
0.1%
1.4%
5.2%
0.0%
1.6%
4.8%
0.0%
1.7%
8.4%
-0.1%
3.9%
7.0%
-0.2%
4.1%
13.1%
-0.1%
10.5%
8.1%
-0.2%
9.1%
14.8%
0.1%
27.1%
4.6%
0.3%
18.3%
0.7%
0.1%
6.9%
0.2%
0.0%
2.8%
0.1%
0.0%
1.6%
0.1%
0.0%
3.6%
0.0%
0.0%
1.7%
0.0%
0.0%
3.5%
100.0%
0.0%
100.0%
Amount
2009
0.0%
0.3%
0.8%
1.1%
1.4%
1.6%
1.8%
4.1%
4.3%
11.1%
9.7%
28.0%
17.9%
6.4%
2.6%
1.5%
3.2%
1.4%
2.8%
100.0%
change
0.0%
0.0%
0.0%
0.0%
0.0%
-0.1%
-0.1%
-0.2%
-0.3%
-0.5%
-0.6%
-0.8%
0.4%
0.5%
0.2%
0.1%
0.5%
0.3%
0.7%
0.0%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.2b Income Distribution: All Returns 2009-2010 Comparison
Gross Income Percentile
All returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
All returns
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Number of Returns (000s)
2010
2009
391.5
391.5
195.8
195.8
391.5
391.5
391.5
391.5
195.8
195.8
391.5
195.8
156.6
19.6
15.7
3.9
3,915.4
390.4
390.4
195.2
195.2
390.4
390.4
390.4
390.4
195.2
195.2
390.4
195.2
156.1
19.5
15.6
3.9
3,903.6
% Change
2010
Gross Income ($m)
2009
% Change
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
0.3%
373.3
2,599.8
2,280.4
3,008.5
8,582.5
12,630.5
17,701.4
24,227.5
15,390.3
18,430.8
49,217.5
35,594.3
48,727.1
12,856.6
19,628.1
24,163.4
295,412.3
336.5
2,489.6
2,236.1
2,983.4
8,561.6
12,590.2
17,553.6
23,872.5
15,137.9
18,050.6
47,948.9
34,368.2
46,019.8
11,849.0
17,698.1
20,875.6
282,571.7
10.9%
4.4%
2.0%
0.8%
0.2%
0.3%
0.8%
1.5%
1.7%
2.1%
2.6%
3.6%
5.9%
8.5%
10.9%
15.7%
4.5%
Percentage Distribution by Gross Income Level
Number of Returns
2010
2009
% Change
2010
10.0%
10.0%
5.0%
5.0%
10.0%
10.0%
10.0%
10.0%
5.0%
5.0%
10.0%
5.0%
4.0%
0.5%
0.4%
0.1%
100.0%
10.0%
10.0%
5.0%
5.0%
10.0%
10.0%
10.0%
10.0%
5.0%
5.0%
10.0%
5.0%
4.0%
0.5%
0.4%
0.1%
100.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.9%
0.8%
1.0%
2.9%
4.3%
6.0%
8.2%
5.2%
6.2%
16.7%
12.0%
16.5%
4.4%
6.6%
8.2%
100.0%
Amount
2009
% Change
0.1%
0.9%
0.8%
1.1%
3.0%
4.5%
6.2%
8.4%
5.4%
6.4%
17.0%
12.2%
16.3%
4.2%
6.3%
7.4%
100.0%
0.0%
0.0%
0.0%
0.0%
-0.1%
-0.2%
-0.2%
-0.2%
-0.1%
-0.1%
-0.3%
-0.1%
0.2%
0.2%
0.4%
0.8%
0.0%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.3a Net Charged Tax: Taxable Returns 2009-2010 Comparison
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Number of Returns (000s)
2010
2009
%Change
2010
Amount ($000s)
2009
%Change
0.0
0.0
0.0
138.0
116.5
143.2
146.6
293.5
254.6
482.2
296.5
564.1
186.4
29.8
6.8
2.7
3.7
0.8
0.4
0.0
0.0
0.0
133.5
112.6
140.1
138.8
288.8
260.2
485.5
301.6
558.1
174.7
26.6
5.9
2.4
3.0
0.6
0.3
3.3%
3.4%
2.2%
5.7%
1.6%
-2.2%
-0.7%
-1.7%
1.1%
6.7%
11.9%
14.2%
9.8%
21.1%
30.0%
24.8%
0.0
0.0
0.0
17,141.2
21,484.5
32,550.3
40,761.4
113,439.5
157,290.2
520,914.2
518,821.5
2,129,794.8
1,938,994.2
905,498.0
413,778.6
244,081.0
605,999.9
312,971.4
712,863.6
0.0
0.0
0.0
16,350.9
20,690.7
31,987.1
39,440.1
112,639.4
162,475.4
525,617.9
528,311.0
2,118,754.6
1,860,145.6
903,059.7
425,851.2
268,759.3
621,406.2
302,035.0
678,741.8
4.8%
3.8%
1.8%
3.3%
0.7%
-3.2%
-0.9%
-1.8%
0.5%
4.2%
0.3%
-2.8%
-9.2%
-2.5%
3.6%
5.0%
2,665.7
2,632.8
1.2%
8,686,384.4
8,616,266.1
0.8%
2010
0.0%
0.0%
0.0%
5.2%
4.4%
5.4%
5.5%
11.0%
9.6%
18.1%
11.1%
21.2%
7.0%
1.1%
0.3%
0.1%
0.1%
0.0%
0.0%
Number of Returns
2009
0.0%
0.0%
0.0%
5.1%
4.3%
5.3%
5.3%
11.0%
9.9%
18.4%
11.5%
21.2%
6.6%
1.0%
0.2%
0.1%
0.1%
0.0%
0.0%
%Change
0.0%
0.0%
0.0%
0.1%
0.1%
0.0%
0.2%
0.0%
-0.3%
-0.4%
-0.3%
0.0%
0.4%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
2010
0.0%
0.0%
0.0%
0.2%
0.2%
0.4%
0.5%
1.3%
1.8%
6.0%
6.0%
24.5%
22.3%
10.4%
4.8%
2.8%
7.0%
3.6%
8.2%
2009
0.0%
0.0%
0.0%
0.2%
0.2%
0.4%
0.5%
1.3%
1.9%
6.1%
6.1%
24.6%
21.6%
10.5%
4.9%
3.1%
7.2%
3.5%
7.9%
%Change
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-0.1%
-0.1%
-0.2%
-0.1%
0.7%
-0.1%
-0.2%
-0.3%
-0.2%
0.1%
0.3%
100.0%
100.0%
0.0%
100.0%
100.0%
0.0%
Percent Distribution by Gross Income Level
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Total
Amount
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.3b Net Charged Tax: Taxable Returns 2009-2010 Comparison
Number of Returns (000s)
2010
2009
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Total
%Change
2010
Amount ($000s)
2009
%Change
0.0
0.0
10,242.1
15,437.9
56,546.8
114,075.4
233,743.6
401,630.9
274,293.5
360,551.8
1,184,532.6
1,059,224.0
1,711,320.7
562,445.6
1,036,912.1
1,595,309.2
3.9%
-1.1%
-1.1%
-0.4%
-1.3%
0.6%
1.6%
2.6%
4.1%
3.3%
4.5%
1.3%
-3.9%
-4.4%
8,616,266.1
0.8%
0.0
0.0
98.8
97.2
252.5
337.8
372.9
372.9
185.6
186.8
378.3
190.7
153.3
19.3
15.5
3.9
0.0
0.0
91.6
97.3
245.7
326.0
370.6
371.8
185.1
186.2
377.1
190.0
152.8
19.3
15.5
3.9
7.9%
-0.1%
2.8%
3.6%
0.6%
0.3%
0.3%
0.3%
0.3%
0.4%
0.3%
0.2%
0.2%
-0.2%
0.0
0.0
10,645.6
15,265.0
55,899.3
113,626.0
230,613.9
404,130.7
278,601.3
369,931.9
1,233,662.5
1,094,614.9
1,788,323.8
569,996.1
996,342.1
1,524,731.4
2,665.7
2,632.8
1.2%
8,686,384.4
2010
0.0%
0.0%
3.7%
3.6%
9.5%
12.7%
14.0%
14.0%
7.0%
7.0%
14.2%
7.2%
5.7%
0.7%
0.6%
0.1%
Number of Returns
2009
0.0%
0.0%
3.5%
3.7%
9.3%
12.4%
14.1%
14.1%
7.0%
7.1%
14.3%
7.2%
5.8%
0.7%
0.6%
0.1%
%Change
0.0%
0.0%
0.2%
0.0%
0.1%
0.3%
-0.1%
-0.1%
-0.1%
-0.1%
-0.1%
-0.1%
-0.1%
0.0%
0.0%
0.0%
2010
0.0%
0.0%
0.1%
0.2%
0.6%
1.3%
2.7%
4.7%
3.2%
4.3%
14.2%
12.6%
20.6%
6.6%
11.5%
17.6%
2009
0.0%
0.0%
0.1%
0.2%
0.7%
1.3%
2.7%
4.7%
3.2%
4.2%
13.7%
12.3%
19.9%
6.5%
12.0%
18.5%
%Change
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-0.1%
0.0%
0.0%
0.1%
0.5%
0.3%
0.7%
0.0%
-0.6%
-1.0%
100.0%
100.0%
0.0%
100.0%
100.0%
0.0%
Percent Distribution by Gross Income Percentile
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
Total
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Amount
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.4a Average Tax And Effective Rate - All Returns 2009-2010 Comparison
Average Tax ($)
Gross Income Level
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
All returns
Effective Tax Rate
2010
2009
Change
2010
2009
Change
-11
-24
-117
-151
-116
47
159
332
587
1,027
1,662
3,653
10,176
30,020
60,689
89,900
163,739
409,648
1,713,614
-8
-29
-143
-200
-173
-4
120
317
591
1,029
1,665
3,674
10,419
33,587
71,129
109,563
204,477
516,299
2,032,161
-27.3%
15.6%
18.1%
24.8%
32.9%
1351.9%
32.1%
5.0%
-0.8%
-0.2%
-0.2%
-0.6%
-2.3%
-10.6%
-14.7%
-17.9%
-19.9%
-20.7%
-15.7%
-1.0%
-1.6%
-1.2%
-0.7%
0.2%
0.6%
1.0%
1.3%
1.7%
1.9%
2.7%
3.6%
4.4%
5.0%
5.2%
5.6%
6.1%
6.9%
-0.6%
-1.1%
-1.3%
-0.6%
0.0%
0.4%
0.9%
1.3%
1.7%
1.9%
2.7%
3.7%
5.0%
6.0%
6.4%
7.1%
7.7%
8.3%
-0.3%
-0.4%
0.1%
-0.1%
0.2%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
-0.1%
-0.6%
-1.0%
-1.2%
-1.4%
-1.6%
-1.5%
2,169
2,145
1.1%
2.9%
3.0%
-0.1%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.4b Average Tax And Effective Rate - All Returns 2009-2010 Comparison
Average Tax ($)
Gross Income Percentile
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
All returns
below $3,437
$3,4037- $9,900
$9,900 - $13,464
$13,464 - $17,373
$17,373 - $26,748
$26,748 - $38,175
$38,175 - $52,832
$52,832 - $72,198
$72,198 - $85,609
$85,609 - $103,129
$103,129 - $155,231
$155,231 - $218,964
$218,964 - $539,843
$539,843 - $827,911
$827,911 - $2,286,075
at least $2,286,975
Effective Tax Rate
2010
2009
Change
2010
2009
Change
-13
-94
-143
-154
9
261
586
1,030
1,421
1,888
3,149
5,590
11,418
29,115
63,617
389,420
-13
-112
-193
-207
-34
248
595
1,027
1,403
1,846
3,033
5,426
10,959
28,816
66,404
408,634
0.5%
16.2%
25.8%
25.6%
126.1%
5.2%
-1.5%
0.3%
1.3%
2.3%
3.8%
3.0%
4.2%
1.0%
-4.2%
-4.7%
-1.4%
-1.4%
-1.2%
-1.0%
0.0%
0.8%
1.3%
1.7%
1.8%
2.0%
2.5%
3.1%
3.7%
4.4%
5.1%
6.3%
-1.3%
-1.0%
-1.3%
-1.0%
-0.1%
0.8%
1.3%
1.7%
1.8%
2.0%
2.5%
3.1%
3.7%
4.8%
5.9%
7.7%
-0.1%
-0.4%
0.1%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
-0.1%
-0.3%
-0.9%
-1.4%
2,169
2,145
1.1%
2.9%
3.0%
-0.1%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.5 Comparative Tax Payments- All Returns ($M)
Tax Year
2010
Taxes Withheld
Estimated Payments and
Credits Applied
Excess UI and DI
Cash Payments
Gross Collections
Refunds Issued
Credits Approved
Gross Payables
Gross Outflows
Net Collections
Amounts in millions.
2009
Change
Amount
Percent
6,917.8
6,737.0
180.9
2.7%
2,891.0
20.8
871.2
10,700.9
3,120.8
17.7
880.2
10,755.7
-229.8
3.1
-9.0
-54.8
-7.4%
17.5%
-1.0%
-0.5%
1,624.7
509.9
58.4
2,193.0
1,617.3
509.4
190.8
2,317.4
7.4
0.5
-132.4
-124.5
0.5%
0.1%
-69.4%
-5.4%
8,507.9
8,438.3
69.7
0.8%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 4.6 Change In Number Of Returns And Total Income Amount By County
Number of Returns
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
TOTALS
2009
126,563
410,292
197,797
219,690
45,084
63,889
325,672
124,661
277,394
58,609
154,248
357,347
285,484
226,478
252,696
223,460
28,454
148,669
67,358
239,408
48,801
21,581
3,903,635
Change
2010
126,501
411,462
197,998
219,483
45,080
64,719
326,542
124,526
279,098
58,349
154,747
358,191
285,105
226,451
252,256
224,159
28,580
148,272
67,216
240,360
48,571
27,723
3,915,389
Number
Total Income Amount ($000)
%
2009
2010
Change
Amount
%
-62
1,170
201
-207
-4
830
870
-135
1,704
-260
499
844
-379
-27
-440
699
126
-397
-142
952
-230
6,142
0.0%
0.3%
0.1%
-0.1%
0.0%
1.3%
0.3%
-0.1%
0.6%
-0.4%
0.3%
0.2%
-0.1%
0.0%
-0.2%
0.3%
0.4%
-0.3%
-0.2%
0.4%
-0.5%
28.5%
6,259,805.1
39,140,055.1
13,933,427.7
12,880,067.9
2,351,452.7
2,836,835.7
24,772,530.6
7,912,284.1
14,968,256.4
6,261,610.5
12,791,630.3
23,674,151.5
25,680,558.8
24,162,409.2
14,094,522.6
11,748,955.3
1,594,884.6
16,027,806.7
4,947,131.0
17,504,420.0
3,156,225.7
2,344,648.7
6,339,204.1
41,894,491.0
14,271,106.1
13,105,732.9
2,453,584.2
2,914,119.3
25,858,409.5
8,065,802.2
15,715,802.4
6,405,500.4
13,503,540.4
24,229,442.4
26,949,365.8
25,746,359.4
14,512,015.2
11,915,916.9
1,583,486.2
17,099,974.1
5,024,016.5
18,390,738.7
3,172,109.1
2,884,812.7
79,399.0
2,754,435.9
337,678.4
225,665.0
102,131.5
77,283.6
1,085,878.9
153,518.1
747,546.0
143,889.9
711,910.1
555,290.9
1,268,807.0
1,583,950.2
417,492.6
166,961.6
-11,398.4
1,072,167.4
76,885.5
886,318.7
15,883.4
540,164.0
1.3%
7.0%
2.4%
1.8%
4.3%
2.7%
4.4%
1.9%
5.0%
2.3%
5.6%
2.3%
4.9%
6.6%
3.0%
1.4%
-0.7%
6.7%
1.6%
5.1%
0.5%
23.0%
-70,178
-1.8%
289,043,670.2
302,035,529.6
12,991,859.4
4.5%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.1 Income Tax Return Amounts Summarized by County
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
NET
CHARGED
TAX
($000)
AVERAGE
TOTAL
INCOME
($)
AVERAGE
TAXABLE
INCOME
($)
AVERAGE
NET CHARGED
TAX
($)
TOTAL
INCOME
($000)
TAXABLE
INCOME
($000)
126,501
411,462
197,998
219,483
45,080
64,719
326,542
124,526
279,098
58,349
154,747
358,191
285,105
226,451
252,256
224,159
28,580
148,272
67,216
240,360
48,571
27,723
6,339,204.1
41,894,491.0
14,271,106.1
13,105,732.9
2,453,584.2
2,914,119.3
25,858,409.5
8,065,802.2
15,715,802.4
6,405,500.4
13,503,540.4
24,229,442.4
26,949,365.8
25,746,359.4
14,512,015.2
11,915,916.9
1,583,486.2
17,099,974.1
5,024,016.5
18,390,738.7
3,172,109.1
2,884,812.7
5,359,733.5
37,919,886.5
12,415,478.6
11,327,998.0
2,049,679.5
2,480,788.4
23,428,517.5
6,947,735.1
14,347,765.9
5,728,270.0
12,103,348.5
21,211,592.1
24,064,593.7
23,265,728.2
11,941,138.8
10,242,857.2
1,348,445.4
15,569,136.4
4,353,122.9
16,399,927.4
2,708,289.9
2,746,431.9
145,099.3
1,255,194.7
388,964.0
296,957.6
62,086.8
62,923.6
742,731.5
177,511.3
243,904.3
235,952.5
442,600.9
567,819.3
836,189.6
931,311.0
345,946.6
257,990.6
32,524.9
655,151.9
141,344.3
479,005.7
80,415.5
111,980.5
50,112
101,819
72,077
59,712
54,427
45,027
79,189
64,772
56,309
109,779
87,262
67,644
94,524
113,695
57,529
53,158
55,405
115,328
74,744
76,513
65,309
104,058
42,369
92,159
62,705
51,612
45,468
38,332
71,747
55,793
51,408
98,173
78,214
59,219
84,406
102,741
47,337
45,695
47,181
105,004
64,763
68,231
55,759
99,067
1,147
3,051
1,964
1,353
1,377
972
2,275
1,425
874
4,044
2,860
1,585
2,933
4,113
1,371
1,151
1,138
4,419
2,103
1,993
1,656
4,039
3,915,389
302,035,529.6
267,960,465.3
8,493,606.2
77,141
68,438
2,169
NUMBER OF
RETURNS
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.2 Income by Age Bracket and County
with at least one filer age < 65
COUNTY
Returns
Atlantic
Bergen
Burlington
Camden
Cape May
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex
Monmouth
Morris
Ocean
Passaic
Salem
Somerset
Sussex
Union
Warren
Unknown
Statewide
Average
Total
Income ($)
with at least one filer aged 65+
Average
Net Charged
Tax ($)
Returns
Average
Total
Income ($)
Average
Net Charged
Tax ($)
107,054
337,926
164,098
188,971
34,426
55,974
285,247
106,707
252,746
48,355
130,516
306,957
237,350
186,854
188,666
195,033
23,833
125,734
57,149
206,590
40,487
25,049
50,736
106,233
75,671
60,844
56,086
45,217
79,800
67,832
58,035
115,913
88,146
70,244
98,620
120,327
62,113
53,603
57,435
118,642
77,139
78,437
68,729
96,947
1,188
3,163
2,113
1,389
1,509
977
2,231
1,532
891
4,354
2,874
1,671
3,070
4,407
1,578
1,164
1,195
4,511
2,192
2,001
1,805
3,413
19,447
73,536
33,900
30,512
10,654
8,745
41,295
17,819
26,352
9,994
24,231
51,234
47,755
39,597
63,590
29,126
4,747
22,538
10,067
33,770
8,084
2,674
46,679
81,531
54,679
52,698
49,069
43,812
74,964
46,445
39,755
80,099
82,501
52,064
74,168
82,398
43,929
50,181
45,214
96,843
61,149
64,745
48,178
170,672
921
2,532
1,246
1,130
952
943
2,574
790
710
2,542
2,785
1,073
2,254
2,723
758
1,062
850
3,904
1,594
1,943
909
9,908
3,305,722
79,626
2,240
609,667
63,663
1,785
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.3 Total Income by Component and County
EMPLOYEE COMPENSATION
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
NUMBER
AVERAGE
($)
INTEREST
NUMBER
AVERAGE
($)
107,316
330,507
167,128
189,345
35,457
56,050
271,833
107,646
237,484
48,288
130,073
304,300
234,921
187,581
190,641
188,297
24,299
124,422
57,301
201,121
40,712
23,680
45,301
85,682
66,328
54,744
44,775
40,855
66,904
61,370
57,166
96,986
75,969
65,224
80,923
98,338
54,043
50,608
51,004
99,267
68,275
69,933
62,463
79,232
45,841
219,989
91,405
80,428
22,025
20,305
114,760
53,382
90,969
35,075
71,248
166,936
146,618
130,332
123,369
78,585
12,024
83,123
31,880
101,257
22,802
9,271
1,649
3,069
1,514
1,467
2,235
1,390
2,930
1,090
1,169
2,083
2,256
1,539
2,468
2,658
1,840
1,694
1,308
2,731
1,431
2,263
1,370
4,752
3,258,402
68,919
1,751,624
2,134
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.3 Income by Source of Income by County (continued)
DIVIDENDS
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
NUMBER
OTHER INCOME
AVERAGE
($)
NUMBER
AVERAGE
($)
24,137
140,281
53,275
46,249
12,692
9,420
67,618
28,999
41,783
26,267
45,173
94,620
99,987
93,155
73,804
43,550
6,276
59,172
20,032
58,676
14,112
5,223
3,140
7,175
3,304
3,132
3,808
3,097
6,541
2,351
2,621
4,657
6,155
3,043
4,853
6,695
3,351
3,434
2,923
6,366
3,178
5,596
2,776
17,652
45,501
194,013
83,187
79,842
21,033
19,742
121,648
48,697
88,385
30,176
63,796
137,956
132,594
109,826
122,130
77,384
11,151
68,706
29,142
92,037
20,615
8,362
29,148
61,308
34,516
31,027
36,535
28,710
56,665
27,377
21,767
50,599
49,898
27,813
53,485
57,635
30,582
27,187
27,806
60,334
34,401
40,942
27,102
104,323
1,064,501
4,897
1,605,923
42,667
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.4a Total Income by Filing Status with no filer Age 65+
SINGLE
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
AVERAGE
NUMBER OF TOTAL INCOME
RETURNS
($)
MARRIED FILING JOINT
AVERAGE
NET TAX
($)
AVERAGE
NUMBER OF TOTAL INCOME
RETURNS
($)
HEAD OF HOUSEHOLD
MARRIED FILING SEPARATE
AVERAGE
NET TAX
($)
AVERAGE
NUMBER OF TOTAL INCOME
RETURNS
($)
AVERAGE
NET TAX
($)
AVERAGE
NUMBER OF TOTAL INCOME
RETURNS
($)
QUALIFYING SPOUSE
AVERAGE
NET TAX
($)
AVERAGE
NUMBER OF TOTAL INCOME
RETURNS
($)
AVERAGE
NET TAX
($)
47,135
151,109
72,488
83,379
16,649
22,638
118,377
45,252
125,453
20,713
56,410
129,414
106,610
81,833
83,480
82,645
10,145
53,339
24,707
86,746
17,603
15,295
29,181
41,838
34,191
31,671
27,796
26,148
35,380
31,685
44,845
41,920
37,608
34,613
37,309
42,582
31,113
31,043
29,756
42,729
34,162
34,527
32,962
41,881
634
1,070
788
645
626
498
860
647
799
1,298
1,052
795
954
1,284
727
682
592
1,278
878
823
802
999
32,698
138,360
65,106
62,826
12,002
16,047
74,191
45,111
64,055
23,385
46,475
122,765
98,732
83,378
79,130
58,998
9,197
54,777
26,190
67,894
17,629
5,418
96,706
190,228
132,822
116,176
105,043
88,914
202,490
112,608
105,949
187,166
175,141
119,755
179,132
209,700
101,182
104,586
98,552
211,688
123,672
162,322
111,698
288,197
2,795
5,987
4,149
3,150
3,258
2,604
6,811
2,791
1,790
7,340
6,376
3,103
6,004
8,086
2,801
2,747
2,320
8,698
3,748
4,670
3,162
12,020
2,001
6,444
3,428
3,192
729
844
5,220
1,840
4,819
838
2,588
5,698
4,108
3,194
3,111
2,832
427
2,369
1,031
4,009
718
939
44,532
138,573
54,998
48,781
49,615
39,298
70,747
51,833
64,567
76,549
74,503
58,236
77,818
81,430
49,976
51,675
45,647
82,533
54,692
67,024
51,451
76,786
1,214
7,335
1,519
1,091
1,721
892
1,980
1,183
1,348
2,795
2,824
1,623
2,679
3,040
1,407
1,356
1,027
3,106
1,522
1,997
1,455
2,937
25,145
41,759
22,948
39,451
5,022
16,419
87,327
14,406
58,323
3,388
24,944
48,870
27,702
18,283
22,754
50,455
4,047
15,143
5,158
47,797
4,498
3,386
31,865
56,044
47,627
35,330
33,821
29,099
36,333
43,243
33,261
86,301
41,315
41,659
50,784
67,703
41,718
31,017
34,620
55,120
51,408
39,910
43,172
45,099
137
743
613
180
229
52
215
414
65
2,823
479
402
818
1,862
481
91
172
977
738
348
472
660
75
254
128
123
24
26
132
98
96
31
99
210
198
166
191
103
17
106
63
144
39
11
47,728
92,889
79,069
70,662
53,791
50,134
72,023
63,169
48,116
105,460
201,277
62,585
87,913
100,806
52,197
68,649
58,724
117,115
61,355
84,971
55,001
145,307
605
2,493
2,087
1,765
705
573
1,322
910
264
3,486
2,418
1,070
1,850
2,863
708
1,812
776
3,978
1,198
2,086
842
7,856
1,451,420
36,416
871
1,204,364
151,004
4,773
60,379
71,068
2,458
587,225
40,911
408
2,334
81,265
1,778
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.4b Total Income by Filing Status with at least one filer Age 65+
SINGLE
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
NUMBER OF
RETURNS
AVERAGE
TOTAL INCOME
($)
MARRIED FILING JOINT
AVERAGE
NET TAX
($)
NUMBER OF
RETURNS
AVERAGE
TOTAL INCOME
($)
AVERAGE
NET TAX
($)
MARRIED FILING SEPARATE
HEAD OF HOUSEHOLD
AVERAGE
TOTAL INCOME
($)
AVERAGE
TOTAL INCOME
($)
NUMBER OF
RETURNS
AVERAGE
NET TAX
($)
NUMBER OF
RETURNS
QUALIFYING SPOUSE
AVERAGE
NET TAX
($)
NUMBER OF
RETURNS
AVERAGE
TOTAL INCOME
($)
AVERAGE
NET TAX
($)
8,919
33,634
15,017
14,033
4,727
3,862
19,961
7,550
13,320
4,185
11,577
23,279
22,124
17,594
29,460
13,578
2,034
10,214
4,189
16,095
3,699
1,776
30,536
45,315
33,160
31,821
32,159
28,142
39,456
32,015
28,830
49,248
45,150
32,779
41,251
47,257
29,051
31,537
28,934
47,627
35,387
38,593
30,541
61,847
491
1,063
543
480
559
494
905
549
489
1,528
1,217
535
927
1,230
385
524
461
1,306
700
899
487
2,273
9,567
37,188
17,411
14,883
5,604
4,425
18,003
9,544
11,214
5,533
11,472
25,809
23,940
20,777
32,464
14,097
2,508
11,503
5,599
15,761
4,164
739
61,704
114,872
74,681
74,179
63,688
58,620
119,519
58,462
52,856
104,109
123,272
70,465
105,896
113,411
57,728
69,726
59,695
142,794
79,819
93,545
64,683
423,319
1,279
3,846
1,907
1,818
1,280
1,388
4,697
988
962
3,322
4,503
1,598
3,537
4,040
1,106
1,640
1,217
6,338
2,186
3,088
1,314
27,337
263
956
445
406
122
93
677
191
393
136
335
628
535
487
562
338
65
310
114
457
76
83
74,646
118,299
45,958
38,696
58,427
35,054
95,081
51,367
61,429
87,827
82,063
46,818
82,147
80,122
40,543
48,122
29,058
98,737
107,140
82,655
36,553
372,533
3,821
6,454
1,263
991
2,089
725
4,484
1,950
2,711
3,769
3,813
1,235
3,275
3,510
903
1,598
376
4,687
6,130
4,427
711
26,829
687
1,733
1,017
1,173
197
359
2,634
526
1,413
137
839
1,496
1,134
728
1,080
1,100
138
502
160
1,435
144
73
36,584
48,665
33,944
35,124
33,432
32,529
34,550
33,644
32,807
46,031
40,960
37,090
43,200
47,931
37,063
30,697
29,689
45,039
50,579
36,399
30,203
36,605
434
708
293
244
374
359
242
208
231
826
532
331
598
692
369
141
137
543
1,079
308
160
386
11
25
10
17
4
6
20
8
12
3
8
22
22
11
24
13
2
9
5
22
1
3
28,622
83,260
39,968
26,956
36,447
20,264
49,963
53,552
30,921
41,113
42,980
40,535
51,875
92,866
29,995
31,957
40,397
43,943
27,801
41,918
28,389
37,396
91
1,653
429
56
274
-8
488
1,723
138
699
418
407
857
2,663
171
249
99
527
82
213
307
189
280,827
37,292
781
302,205
89,470
2,763
7,672
76,204
3,453
18,705
37,765
381
258
45,176
599
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.5a Summary of Filing Characteristics
EXEMPTION TYPES (NUMBER OF CLAIMS)
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
REGULAR
EXEMPTIONS
DEPENDENT
CHILDREN
OTHER
DEPENDENTS
TOTAL
BLIND AND
DISABLED
TOTAL
AGE 65+
DEPENDENT
COLLEGE
STUDENT
168,790
587,093
280,572
297,241
62,701
85,211
418,800
179,219
354,427
87,266
212,732
506,861
407,831
330,655
363,916
297,293
40,289
214,587
99,021
324,067
70,373
33,906
80,452
243,982
118,792
147,462
21,322
48,454
226,150
81,161
148,825
36,321
99,245
228,311
180,406
140,572
152,551
158,779
17,900
97,410
41,545
157,932
29,130
11,126
10,664
20,078
8,001
13,947
1,889
7,462
25,047
5,651
20,192
1,284
7,898
25,082
12,213
9,238
9,623
17,145
1,470
7,821
1,926
15,633
1,681
1,131
3,573
7,956
6,127
6,152
1,610
2,290
5,789
4,311
4,453
1,247
3,732
8,289
7,459
4,480
10,591
4,266
1,083
2,851
2,078
4,814
1,430
446
25,994
99,916
46,126
40,706
14,781
11,677
53,483
24,353
33,111
13,752
32,189
68,975
64,392
54,345
88,351
38,509
6,497
30,657
13,806
44,733
10,938
3,160
7,232
26,873
14,039
14,223
2,497
2,875
17,770
8,878
9,508
5,100
10,331
23,065
22,962
17,124
14,322
11,925
1,687
11,517
5,742
13,939
3,442
645
5,422,851
2,467,828
225,076
95,027
820,451
245,696
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.5b Summary of Filing Characteristics (continued)
FILING STATUS (RETURNS)
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
SINGLE
MARRIED
FILING
JOINT
HEAD OF
HOUSEHOLD
MARRIED
FILING
SEPARATE
QUALIFIED
WIDOW
56,054
184,743
87,505
97,412
21,376
26,500
138,338
52,802
138,773
24,898
67,987
152,693
128,734
99,427
112,940
96,223
12,179
63,553
28,896
102,841
21,302
17,071
42,265
175,548
82,517
77,709
17,606
20,472
92,194
54,655
75,269
28,918
57,947
148,574
122,672
104,155
111,594
73,095
11,705
66,280
31,789
83,655
21,793
6,157
25,832
43,492
23,965
40,624
5,219
16,778
89,961
14,932
59,736
3,525
25,783
50,366
28,836
19,011
23,834
51,555
4,185
15,645
5,318
49,232
4,642
3,459
2,264
7,400
3,873
3,598
851
937
5,897
2,031
5,212
974
2,923
6,326
4,643
3,681
3,673
3,170
492
2,679
1,145
4,466
794
1,022
86
279
138
140
28
32
152
106
108
34
107
232
220
177
215
116
19
115
68
166
40
14
1,732,247
1,506,569
605,930
68,051
2,592
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.6 Income Per Capita Summary
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
Statewide
ESTIMATED
POPULATION
TOTAL
INCOME
PER CAPITA
NET
CHARGED TAX
PER CAPITA
WAGE INCOME
PER CAPITA
274,685
906,541
449,149
513,607
97,253
157,149
784,228
288,581
635,294
128,373
366,789
810,986
630,966
492,694
577,603
501,860
66,058
324,194
149,239
537,661
108,714
na
23,241
46,591
32,021
25,702
25,478
18,601
33,221
28,114
25,414
50,320
37,235
30,156
42,976
52,764
25,256
23,851
24,078
53,288
33,858
34,455
29,397
na
532
1,393
872
582
644
401
952
618
394
1,850
1,219
705
1,332
1,907
601
516
493
2,043
952
897
744
na
17,827
31,550
24,892
20,346
16,480
14,619
23,406
23,033
21,999
36,844
27,293
24,727
30,340
37,872
17,932
19,078
18,850
38,533
26,383
26,372
23,580
na
8,801,624
34,792
977
25,919
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.7a Distribution of Gross Income by County - Full-year Returns
Gross Income Level
$30,000 under
$40,000 under
County
exactly $0
$0 under
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
40,000
50,000
$75,000
$100,000
$200,000
$500,000
$1,000,000
$1,500,000
$2,000,000
$5,000,000
$10,000,000
Total
173,683
5,664
18,987
8,305
8,682
2,386
3,445
14,359
4,731
12,798
2,009
5,639
15,614
10,620
7,879
17,508
11,805
1,391
4,961
2,507
10,497
2,350
1,546
314,619
9,685
33,035
16,043
17,649
4,404
4,846
25,945
9,671
18,922
5,149
12,630
26,892
26,809
18,873
22,068
17,095
2,275
12,150
5,509
18,742
3,970
2,257
300,740
11,201
27,153
14,031
18,165
4,761
5,882
28,501
9,356
24,634
3,407
11,573
25,980
20,571
13,580
20,933
20,212
2,337
9,050
4,728
18,608
3,550
2,527
269,099
10,486
23,438
11,544
16,603
3,757
5,935
28,631
8,027
24,167
2,601
9,789
22,717
16,228
11,143
18,384
19,803
2,178
7,203
3,550
17,592
2,896
2,427
233,554
10,011
20,108
10,063
14,224
3,155
5,876
22,968
6,738
20,926
2,165
8,530
20,085
14,144
9,623
16,137
17,424
1,837
6,327
3,053
15,675
2,440
2,045
205,693
9,307
17,845
9,117
13,166
2,729
4,768
19,210
5,998
17,840
1,963
7,872
17,880
12,420
8,626
13,940
14,972
1,675
5,790
2,828
13,645
2,242
1,860
187,898
8,455
16,868
8,854
11,910
2,364
4,203
18,073
5,530
15,870
1,830
7,229
16,270
11,241
8,023
12,249
13,073
1,435
5,486
2,548
12,621
2,152
1,614
326,781
13,305
31,195
16,213
20,559
3,773
6,793
30,500
9,762
26,495
3,486
13,265
28,951
20,041
15,128
20,785
21,153
2,570
10,033
4,885
21,593
3,771
2,525
267,073
9,329
27,537
14,126
15,878
2,845
4,933
23,570
8,503
21,119
3,117
10,855
24,927
16,870
13,454
16,649
15,858
2,062
8,755
4,381
17,108
3,324
1,873
506,387
15,751
54,253
27,661
29,009
5,558
7,941
39,641
17,653
38,157
6,795
19,763
49,653
34,072
28,468
32,468
26,519
3,736
18,167
9,726
31,230
6,812
3,354
311,864
8,430
34,068
18,627
18,293
3,173
4,369
19,975
12,442
20,083
5,067
11,717
32,301
23,194
19,111
20,338
14,705
2,555
12,302
7,142
17,399
4,766
1,807
582,890
12,178
70,315
33,650
27,974
4,935
4,960
34,795
21,945
27,742
13,193
24,131
60,149
53,508
45,954
34,133
24,821
3,984
29,752
13,028
30,928
8,529
2,286
190,531
2,258
28,069
8,284
6,247
1,018
657
15,209
3,799
8,842
6,319
9,511
15,129
20,424
20,939
5,843
5,847
483
14,557
2,912
11,519
1,620
1,045
30,163
320
5,553
1,065
823
171
78
3,318
272
1,098
920
1,528
1,270
3,335
3,802
590
648
48
2,511
314
2,102
107
290
6,818
70
1,331
230
147
30
14
820
48
203
188
337
201
788
945
98
122
4
566
55
510
22
89
2,715
19
559
82
63
6
6
358
25
87
52
134
74
316
308
50
47
3
230
21
222
7
46
3,701
25
874
85
74
12
9
505
23
93
66
166
78
415
451
62
42
6
339
19
272
13
72
764
7
160
14
13
3
2
103
2
18
19
45
14
78
93
16
9
1
54
7
66
0
40
Atlantic
Bergen
Burlington
Camden
Cape May
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex
Monmouth
Morris
Ocean
Passaic
Salem
Somerset
Sussex
Union
Warren
Unknown
$5,000 under
$10,000 under
$15,000 under
$20,000 under
$25,000 under
$50,000 under
$75,000 under
$100,000 under
$200,000 under
$500,000 under
$1,000,000 under
$1,500,000 under
$2,000,000 under
$5,000,000 under
at least
$10,000,000 Total
416
0
114
4
4
0
2
61
1
4
3
33
6
31
51
5
4
0
39
3
31
0
20
3,915,389
126,501
411,462
197,998
219,483
45,080
64,719
326,542
124,526
279,098
58,349
154,747
358,191
285,105
226,451
252,256
224,159
28,580
148,272
67,216
240,360
48,571
27,723
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.7b Distribution of Gross Income by County - Full-year Resident Returns
Gross Income Percentile
County
Total
Atlantic
Bergen
Burlington
Camden
Cape May
Cumberland
Essex
Gloucester
Hudson
Hunterdon
Mercer
Middlesex
Monmouth
Morris
Ocean
Passaic
Salem
Somerset
Sussex
Union
Warren
Unknown
under
10.0
below $3,437
10.0 under
20.0
$3,437 - $9,900
20.0 under
25.0
$9,900 - $13,464
25.0 under
30.0
$13,464 - $17,373
30.0 under
40.0
$17,373 - $26,748
40.0 under
50.0
$26,748 - $38,175
50.0 under
60.0
$38,175 - $52,832
60.0 under
70.0
$52,832 - $72,198
386,633
11,926
42,252
19,230
20,310
5,121
6,534
31,917
11,120
25,127
5,654
14,208
33,576
29,305
21,272
32,137
22,927
2,907
13,564
6,252
23,271
4,998
3,025
387,219
14,049
35,683
18,461
23,305
6,243
7,355
35,047
12,203
29,831
4,749
15,098
33,658
27,793
18,466
27,374
25,060
2,978
12,173
6,285
23,512
4,718
3,178
194,533
7,430
17,048
8,459
12,049
2,700
4,191
20,604
5,850
17,298
1,941
7,063
16,405
11,953
8,117
13,167
14,177
1,600
5,268
2,656
12,698
2,118
1,741
194,607
8,006
16,697
8,265
11,729
2,702
4,603
20,377
5,659
17,873
1,811
7,091
16,530
11,500
7,880
13,476
14,672
1,470
5,148
2,437
12,998
2,014
1,669
389,648
17,416
33,892
17,224
24,561
5,150
9,323
36,876
11,292
33,811
3,685
14,678
33,758
23,545
16,348
26,484
28,433
3,147
10,959
5,304
26,003
4,220
3,539
390,603
16,666
36,266
18,978
24,731
4,657
8,290
36,938
11,593
32,237
4,023
15,535
34,268
23,803
17,519
25,001
26,036
3,051
11,747
5,652
25,959
4,496
3,157
392,155
13,879
40,262
20,737
23,407
4,226
7,308
34,928
12,526
30,870
4,563
16,029
36,443
24,563
19,636
24,462
23,327
3,002
12,824
6,399
25,096
4,890
2,778
393,485
12,195
42,137
21,469
22,485
4,288
6,222
30,666
13,510
29,823
5,261
15,343
38,777
26,519
22,194
25,146
20,538
2,918
14,113
7,551
24,460
5,233
2,637
70.0 under
75.0 under
80.0 under
90.0 under
95.0 under
99.0 under
99.5 under
75.0
80.0
90.0
95.0
99.0
99.5
99.9
$72,198 - $85,609 $85,609 - $103,129 $103,129 - $155,231 $155,231 - $218,964 $218,964 - $539,843 $539,843 - $827,911 827,911 - $2,286,075
197,090
5,488
21,645
11,318
11,594
2,232
2,873
13,343
7,698
13,504
2,967
7,417
19,749
14,230
11,703
13,172
9,460
1,553
7,531
4,300
11,260
2,878
1,175
197,466
5,252
21,503
12,005
11,400
1,847
2,611
12,252
7,991
12,078
3,420
7,387
20,773
15,156
12,564
12,783
9,217
1,631
7,994
4,648
10,817
3,088
1,049
396,082
8,868
46,604
23,250
19,864
3,514
3,737
22,960
15,589
19,252
8,391
15,946
41,330
35,369
29,765
24,860
17,292
2,934
18,992
9,202
20,778
6,030
1,555
198,107
3,116
25,866
10,623
8,075
1,367
1,061
12,756
6,310
8,712
5,533
8,968
19,711
19,923
18,058
9,037
7,675
989
12,261
3,827
10,923
2,539
777
158,246
1,821
23,893
6,693
5,002
840
511
13,220
2,878
7,373
5,287
8,002
11,837
17,045
17,904
4,445
4,591
348
12,378
2,341
9,695
1,213
929
19,770
215
3,622
676
550
118
56
2,169
157
721
594
1,001
832
2,184
2,494
373
433
29
1,674
213
1,402
69
188
15,803
149
3,157
526
350
61
32
1,961
129
490
401
777
476
1,806
2,056
276
277
17
1,295
123
1,178
59
207
99.9 under
100.0
at least $2,286,075
Total
3,942
25
935
84
71
14
12
528
21
98
69
204
68
411
475
63
44
6
351
26
310
8
119
3,915,389
126,501
411,462
197,998
219,483
45,080
64,719
326,542
124,526
279,098
58,349
154,747
358,191
285,105
226,451
252,256
224,159
28,580
148,272
67,216
240,360
48,571
27,723
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 5.8 Change In Number Of Returns And Total Income Amount By County
Number of Returns
COUNTY
ATLANTIC
BERGEN
BURLINGTON
CAMDEN
CAPE MAY
CUMBERLAND
ESSEX
GLOUCESTER
HUDSON
HUNTERDON
MERCER
MIDDLESEX
MONMOUTH
MORRIS
OCEAN
PASSAIC
SALEM
SOMERSET
SUSSEX
UNION
WARREN
COUNTY UNKNOWN
TOTALS
2009
126,563
410,292
197,797
219,690
45,084
63,889
325,672
124,661
277,394
58,609
154,248
357,347
285,484
226,478
252,696
223,460
28,454
148,669
67,358
239,408
48,801
21,581
3,903,635
Change
2010
126,501
411,462
197,998
219,483
45,080
64,719
326,542
124,526
279,098
58,349
154,747
358,191
285,105
226,451
252,256
224,159
28,580
148,272
67,216
240,360
48,571
27,723
3,915,389
Number
(62)
1,170
201
(207)
(4)
830
870
(135)
1,704
(260)
499
844
(379)
(27)
(440)
699
126
(397)
(142)
952
(230)
6,142
11,754
Total Income Amount ($000)
%
2009
2010
0.0%
0.3%
0.1%
-0.1%
0.0%
1.3%
0.3%
-0.1%
0.6%
-0.4%
0.3%
0.2%
-0.1%
0.0%
-0.2%
0.3%
0.4%
-0.3%
-0.2%
0.4%
-0.5%
28.5%
6,259,805.1
39,140,055.1
13,933,427.7
12,880,067.9
2,351,452.7
2,836,835.7
24,772,530.6
7,912,284.1
14,968,256.4
6,261,610.5
12,791,630.3
23,674,151.5
25,680,558.8
24,162,409.2
14,094,522.6
11,748,955.3
1,594,884.6
16,027,806.7
4,947,131.0
17,504,420.0
3,156,225.7
2,344,648.7
6,339,204.1
41,894,491.0
14,271,106.1
13,105,732.9
2,453,584.2
2,914,119.3
25,858,409.5
8,065,802.2
15,715,802.4
6,405,500.4
13,503,540.4
24,229,442.4
26,949,365.8
25,746,359.4
14,512,015.2
11,915,916.9
1,583,486.2
17,099,974.1
5,024,016.5
18,390,738.7
3,172,109.1
2,884,812.7
0.3%
289,043,670
302,035,530
Change
Amount
79,399
2,754,436
337,678
225,665
102,132
77,284
1,085,879
153,518
747,546
143,890
711,910
555,291
1,268,807
1,583,950
417,493
166,962
(11,398)
1,072,167
76,885
886,319
15,883
540,164
12,991,859
%
1.3%
7.0%
2.4%
1.8%
4.3%
2.7%
4.4%
1.9%
5.0%
2.3%
5.6%
2.3%
4.9%
6.6%
3.0%
1.4%
-0.7%
6.7%
1.6%
5.1%
0.5%
23.0%
4.5%
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.1a Non-Residents Returns by Place of Origin:Taxable
State of Origin
Number of
Returns
All-source
Income
Average/return
New Jersey
- Source
Average/return
New Jersey
Charged
Tax
($000s)
Average
Charged Tax/ return
New York
Pennsylvania
Florida
New Jersey
California
Delaware
Connectiut
Massachusetts
Maryland
Virginia
Illinois
Texas
North Carolina
Georgia
Ohio
Elsewhere
South Carolina
Michigan
Colorado
Arizona
Tennessee
Minnesota
Washington
Missouri
Indiana
New Hampshire
Louisiana
Wisconsin
Distric of Columbia
Rhode Island
Maine
Vermont
Kentucky
Nevada
Alabama
Oregon
Utah
Kansas
Arkansas
Oklahoma
Mississippi
West Virginia
Iowa
New Mexico
Hawaii
Nebraska
Idaho
Montana
Wyoming
Puerto Rico
South Dakota
North Dakota
Alaska
131,190
15,416
11,033
7,506
6,965
6,451
6,188
3,887
3,623
3,099
3,069
3,009
2,896
2,292
1,497
1,476
1,390
1,105
1,057
1,022
903
761
688
624
592
578
545
525
508
507
502
478
468
441
407
349
327
317
254
240
236
225
221
210
173
129
115
103
68
66
55
51
38
318,266
441,953
737,258
214,487
1,772,763
128,136
795,633
1,129,150
475,968
557,654
1,257,572
1,003,909
377,266
374,884
615,283
472,362
298,287
1,219,555
679,328
481,050
1,163,482
1,160,840
1,958,074
2,269,915
850,907
383,732
630,570
781,467
745,717
371,802
314,231
404,423
426,960
2,089,374
707,641
422,155
1,439,441
852,169
556,776
1,421,667
267,604
117,162
207,994
425,987
656,135
2,213,869
1,410,833
396,998
6,251,682
203,288
2,411,316
343,362
773,901
84,547
70,001
109,378
91,549
53,783
57,983
114,741
56,487
52,555
44,483
44,586
45,380
44,547
50,478
47,277
61,878
54,497
55,065
77,949
49,845
39,512
49,105
81,029
43,520
53,665
63,368
39,396
38,125
39,563
53,391
53,454
70,183
46,300
111,039
31,917
31,694
45,628
46,489
59,680
31,801
35,624
33,150
38,679
46,762
43,421
28,946
44,137
64,906
97,429
77,391
71,059
20,753
27,828
566,175.0
67,191.8
79,277.0
39,719.3
23,955.7
13,879.6
42,883.6
12,420.7
9,939.1
7,087.0
8,083.8
7,085.5
6,093.8
6,239.8
4,109.9
5,287.3
3,629.0
3,619.0
5,421.1
2,676.7
1,828.4
2,263.2
3,963.6
1,543.0
1,978.0
2,069.0
1,134.2
1,131.1
1,182.4
1,426.5
1,560.8
1,781.0
1,038.5
3,656.4
531.3
510.2
802.9
848.3
962.6
345.2
395.1
249.5
470.3
481.1
409.0
156.1
323.6
430.7
487.9
324.0
294.6
44.8
46.5
4,316
4,359
7,185
5,292
3,439
2,152
6,930
3,195
2,743
2,287
2,634
2,355
2,104
2,722
2,745
3,582
2,611
3,275
5,129
2,619
2,025
2,974
5,761
2,473
3,341
3,579
2,081
2,154
2,328
2,814
3,109
3,726
2,219
8,291
1,306
1,462
2,455
2,676
3,790
1,438
1,674
1,109
2,128
2,291
2,364
1,210
2,814
4,181
7,175
4,910
5,356
878
1,224
All Taxable Returns
225,875
316,366
67,013
949,444.5
3,734
All Non-Resident Returns
319,931
440,988
55,870
949,444.5
2,968
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.1b Non-Residents Returns by Place of Origin: Non-Taxable
Everywhere
Income
Average/return
NJ Income
Average/return
NJ
Charged Tax
($000s)
32,454
25,750
5,344
4,796
2,925
2,308
1,801
1,696
1,593
1,500
1,395
1,280
1,273
1,198
1,035
860
573
558
492
436
370
321
253
243
226
217
212
202
198
179
170
167
163
163
160
147
145
143
143
110
109
98
97
92
90
71
60
56
52
46
36
29
21
$219,705
120,679
365,148
57,394
1,805,997
398,650
399,039
102,808
152,034
248,491
648,185
790,882
76,344
835,523
165,288
101,990
782,799
183,993
170,867
664,951
14,443,455
685,288
961,668
117,016
485,344
99,218
1,253,810
242,358
622,159
186,479
154,989
641,286
1,552,286
811,106
137,855
453,895
293,159
90,406
516,992
100,494
612,048
176,158
119,374
18,034
415,380
268,691
163,628
180,209
93,126
79,491
9,046,355
801,778
115,383
$4,761
800
2,415
2,609
1,493
3,490
3,074
2,217
1,930
2,121
1,539
1,750
3,140
2,135
1,831
2,081
2,271
2,851
1,722
1,830
2,083
2,311
2,253
2,020
2,633
2,976
1,234
1,783
955
2,140
2,214
1,435
1,091
1,673
2,099
1,911
1,740
2,338
1,312
1,849
2,009
2,196
2,049
4,624
2,101
2,386
2,771
3,020
2,074
1,922
3,940
1,208
1,283
$0.0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
All Non-Taxable Returns
94,056
341,215
2,738
0.0
All Non-Resident Returns
319,931
440,988
55,870
949,444.5
State of Origin
New York
Pennsylvania
Florida
New Jersey
California
Elsewhere
Illinois
North Carolina
Virginia
Maryland
Connectiut
Massachusetts
Delaware
Texas
Georgia
South Carolina
Ohio
Michigan
Arizona
Colorado
Washington
Tennessee
Nevada
Indiana
Missouri
Rhode Island
Minnesota
New Hampshire
Distric of Columbia
Kentucky
Hawaii
Maine
Kansas
Louisiana
Vermont
Wisconsin
Utah
Alabama
Oregon
West Virginia
Oklahoma
Iowa
Arkansas
Puerto Rico
New Mexico
Mississippi
Nebraska
Idaho
Montana
Alaska
Wyoming
North Dakota
South Dakota
Number of
Returns
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.11a Income Source by Gross Income Level of Non-Residents: All Returns (Amounts, $000s)
Gross Income
Level
Total
Income
Everywhere
Other
Retirement
Exclusion
Gross
Income
Excess
Retirement
Exclusion
Total
Income
New Jersey
Other
Retirement
Exclusion
Gross
Income
Excess
Retirement
Exclusion
All Returns
141,085,684.0
155,310.2
140,939,786.0
8,048.9
17,874,451.3
23,782.1
17,866,654.4
15,604.4
Taxable Returns
108,992,391.2
0.0
0.0
0.0
98,786.2
112,471.3
236,607.2
258,049.8
583,844.8
657,669.8
1,945,123.6
2,035,088.7
7,334,475.4
9,801,397.0
7,417,229.2
4,551,588.8
3,384,693.9
11,569,323.3
9,855,578.4
49,150,463.7
70,510.5
0.0
0.0
0.0
2,185.5
1,893.4
5,515.3
5,891.3
11,036.9
11,655.4
25,083.6
6,984.1
104.4
88.5
12.8
10.7
26.0
19.1
3.5
0.0
108,922,485.4
0.0
0.0
0.0
96,626.6
110,602.4
231,154.0
252,197.1
572,929.3
646,106.9
1,920,180.0
2,028,192.6
7,334,381.3
9,801,308.5
7,417,216.4
4,551,578.0
3,384,667.9
11,569,304.2
9,855,576.3
49,150,463.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
17,616,952.5
0.0
0.0
0.0
64,578.9
72,879.9
155,872.3
166,626.5
367,203.6
396,886.3
1,134,671.8
1,117,971.9
3,427,682.0
3,486,531.0
1,736,216.6
858,581.2
501,159.2
1,334,892.5
856,593.4
1,938,605.3
6,045.5
0.0
0.0
0.0
381.2
245.4
623.2
661.1
1,023.4
931.3
1,545.5
412.5
92.4
83.6
12.8
10.7
12.0
7.0
3.5
0.0
17,612,447.6
0.0
0.0
0.0
64,325.6
72,716.4
155,384.5
166,119.7
366,466.0
396,239.6
1,133,489.1
1,117,636.5
3,427,616.1
3,486,447.4
1,736,206.8
858,570.5
501,147.2
1,334,885.5
856,591.4
1,938,605.3
1,485.0
0.0
0.0
0.0
125.8
78.2
134.1
146.8
278.5
277.2
357.0
68.3
16.1
0.0
3.0
0.0
0.0
0.0
0.0
0.0
32,093,292.8
6,247.0
53,076.2
138,985.7
112,808.2
148,825.7
56,175.1
61,240.0
138,215.5
146,038.1
411,954.2
384,254.6
1,225,655.1
1,695,545.8
1,472,671.8
874,755.5
747,915.6
2,503,346.8
1,993,502.9
19,922,079.1
84,799.6
14,482.7
10,849.4
10,034.2
8,035.0
7,433.3
4,285.9
4,030.6
7,045.8
6,065.7
10,113.2
2,381.9
15.0
21.0
6.0
0.0
0.0
0.0
0.0
0.0
32,017,300.7
0.0
42,362.9
129,042.1
104,838.2
141,486.2
51,915.7
57,226.2
131,206.9
139,983.8
401,915.9
381,885.0
1,225,643.3
1,695,528.8
1,472,665.8
874,755.5
747,915.6
2,503,346.8
1,993,502.9
19,922,079.1
8,048.9
8,048.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
257,498.8
2,613.9
40,215.2
84,914.3
52,905.9
72,686.4
901.3
665.4
920.9
463.0
201.0
143.4
668.7
199.5
0.0
0.0
0.0
0.0
0.0
0.0
17,736.6
10,736.4
1,649.4
1,306.6
838.3
823.3
322.0
168.7
558.3
413.5
761.7
119.4
15.0
18.0
6.0
0.0
0.0
0.0
0.0
0.0
254,206.8
1,368.2
39,559.0
84,375.2
52,536.1
72,346.9
858.8
650.4
872.3
428.0
200.3
143.4
668.7
199.5
0.0
0.0
0.0
0.0
0.0
0.0
14,119.5
9,320.3
921.5
738.2
458.9
462.5
274.6
153.7
505.4
377.0
755.2
119.4
11.8
15.0
6.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.11b Income Source by Gross Income Level of Non-Residents: All Returns (Returns, 000s)
Gross Income
Level
Total
Income
Everywhere
Other
Retirement
Exclusion
Gross
Income
Excess
Retirement
Exclusion
Total
Income
New Jersey
Other
Retirement
Exclusion
Gross
Income
Excess
Retirement
Exclusion
All Returns
317.5
12.1
319.9
0.8
264.8
1.9
264.2
1.3
Taxable Returns
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
5.9
0.0
0.0
0.0
0.2
0.2
0.5
0.5
0.9
0.9
1.9
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
0.5
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
225.7
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
30.9
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
91.6
0.9
15.8
17.2
8.4
8.1
2.3
2.1
3.8
3.1
6.5
4.4
8.8
5.5
2.1
0.7
0.4
0.8
0.3
0.4
6.2
0.9
0.9
0.9
0.6
0.6
0.3
0.3
0.5
0.4
0.7
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
94.1
3.3
15.8
17.2
8.4
8.1
2.3
2.1
3.8
3.1
6.5
4.4
8.8
5.5
2.1
0.7
0.4
0.8
0.3
0.4
0.8
0.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
39.0
0.4
12.1
14.5
5.9
5.8
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.8
0.2
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
38.5
0.1
12.1
14.5
5.9
5.8
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
0.8
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.12a Income Source by Gross Income Percentile of Non-Residents: All Returns (Amounts, 000s)
Total
Income
Gross Income Percentile
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
141,085,684.0
155,028.0
456,284.1
363,692.9
473,260.2
1,332,108.5
1,940,832.7
2,687,066.7
3,715,694.4
2,391,062.0
2,920,796.6
9,176,965.8
9,739,585.1
25,790,308.6
11,900,602.9
25,210,236.4
42,832,159.2
Everywhere
Other
Retirement
Exclusion
155,310.2
32,814.3
19,959.5
12,232.6
14,486.4
30,430.1
29,550.1
15,519.6
89.6
9.0
31.2
99.2
29.1
55.9
3.5
0.0
0.0
Gross
Income
140,939,786.0
130,655.3
436,524.2
351,584.8
458,877.1
1,301,884.0
1,911,466.2
2,671,679.5
3,715,618.7
2,391,053.7
2,920,766.8
9,176,870.5
9,739,556.0
25,790,252.8
11,900,600.9
25,210,236.4
42,832,159.2
Excess
Retirement
Exclusion
8,048.9
8,048.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total
Income
17,874,451.3
102,323.2
255,447.5
195,722.7
245,952.1
667,683.7
938,030.8
1,245,033.6
1,563,374.1
945,863.1
1,107,859.7
2,884,909.8
2,033,024.5
2,996,717.0
838,810.5
884,274.1
969,424.8
New Jersey
Other
Retirement
Exclusion
23,782.1
13,365.1
2,339.3
1,234.4
1,270.2
2,442.2
2,061.2
800.1
75.8
9.0
31.2
91.3
29.1
29.7
3.5
0.0
0.0
Gross
Income
17,866,654.4
99,989.2
254,366.0
195,027.8
245,205.8
666,453.5
937,016.6
1,244,535.0
1,563,325.5
945,857.1
1,107,842.4
2,884,836.5
2,033,004.4
2,996,687.3
838,808.5
884,274.1
969,424.8
Excess
Retirement
Exclusion
15,604.4
10,767.9
1,216.6
529.6
513.5
1,194.1
1,036.2
294.6
13.4
2.3
12.4
15.0
9.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.12b Income Source by Gross Income Percentile of Non-Residents: All Returns (Returns, 000s)
Total
Income
Gross Income Percentile
All Returns
5.0 under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 99.9
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
317.5
29.6
32.0
16.0
16.0
32.0
32.0
32.0
32.0
16.0
16.0
32.0
16.0
12.8
1.6
1.3
0.3
Everywhere
Other
Retirement
Exclusion
12.1
2.5
1.7
1.0
1.1
2.3
2.2
1.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Gross
Income
319.9
32.0
32.0
16.0
16.0
32.0
32.0
32.0
32.0
16.0
16.0
32.0
16.0
12.8
1.6
1.3
0.3
Excess
Retirement
Exclusion
0.8
0.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total
Income
New Jersey
Other
Retirement
Exclusion
Gross
Income
264.8
23.3
27.2
13.2
13.1
26.2
26.4
26.9
27.2
13.7
13.9
27.4
13.4
10.6
1.3
1.0
0.2
1.9
1.0
0.2
0.1
0.1
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
264.2
22.9
27.1
13.2
13.0
26.2
26.4
26.8
27.2
13.7
13.9
27.4
13.4
10.6
1.3
1.0
0.2
Excess
Retirement
Exclusion
1.3
0.9
0.1
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.21a Tax Calculations By Gross Income Level of Non-Residents: All Returns (Amounts, $000s
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Schedule Tax
All-source
All-source
Taxable
Income
139,413,829.1
10,721,413.1
949,444.6
107,768,689.2
0.0
0.0
0.0
84,958.5
100,505.1
200,428.2
223,294.4
518,594.5
595,833.5
1,803,261.8
1,929,835.5
7,065,796.6
9,577,237.1
7,318,654.1
4,517,009.6
3,362,673.7
11,521,935.2
9,836,051.4
49,112,620.0
8,185,515.4
0.0
0.0
0.0
1,189.4
1,407.1
2,836.5
3,274.3
8,027.5
10,981.7
42,333.1
54,251.5
268,680.2
489,660.4
477,756.7
342,765.5
269,012.8
971,368.4
858,867.1
4,383,103.3
949,444.6
0.0
0.0
0.0
787.6
923.9
1,898.1
2,152.4
5,132.8
6,775.0
25,464.4
30,655.1
126,927.3
173,691.1
111,244.5
64,684.0
39,817.6
111,868.9
74,664.9
172,757.1
31,645,139.9
0.0
23,018.6
94,754.3
73,438.4
108,612.3
43,372.4
48,768.9
115,168.7
126,811.9
372,737.3
360,893.7
1,172,919.2
1,652,988.5
1,450,676.9
868,520.9
743,650.7
2,487,041.9
1,988,637.8
19,913,127.6
2,535,897.8
0.0
0.0
0.0
231.3
294.8
609.6
715.0
1,776.6
2,302.7
8,492.4
9,736.8
43,821.9
84,683.3
94,487.5
65,795.2
59,480.9
209,611.8
173,666.8
1,780,191.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
* Total Schedule tax is calculated as if all income were earned in New Jersey.
NJ Schedule Tax is that part of total tax which can in fact be taxed by New Jersey.
New Jersey
Over
28.0
Net
Charged
Tax
949,444.5
28.2
0.0
0.0
0.0
1.0
0.8
1.3
1.2
2.1
1.8
3.9
2.9
6.5
4.0
1.3
0.5
0.2
0.5
0.2
0.2
28.0
0.0
0.0
0.0
1.0
0.8
1.3
1.1
2.0
1.8
3.9
2.9
6.5
4.1
1.3
0.5
0.2
0.5
0.2
0.2
949,444.5
0.0
0.0
0.0
787.6
923.9
1,898.1
2,152.4
5,132.8
6,775.0
25,464.4
30,655.1
126,927.3
173,691.1
111,244.5
64,684.0
39,817.6
111,868.9
74,664.9
172,757.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Tax Variance
Under
28.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.21b Tax Calculations By Gross Income Level of Non-Residents: All Returns (Returns, $000s)
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
All-source
Taxable
Income
310.7
Schedule Tax
All-source
Over
112.9
Net
Charged
Tax
225.9
269.7
225.9
Tax Variance
Under
112.6
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
112.6
0.0
0.0
0.0
3.9
3.2
5.0
4.6
8.1
7.2
15.4
11.7
25.8
16.1
5.4
1.9
1.0
1.9
0.7
0.7
112.9
0.0
0.0
0.0
3.9
3.1
5.2
4.5
8.2
7.2
15.5
11.7
26.1
16.2
5.3
1.8
1.0
1.9
0.7
0.7
225.9
0.0
0.0
0.0
7.8
6.3
10.3
9.2
16.4
14.4
31.0
23.3
52.0
32.3
10.7
3.7
2.0
3.7
1.4
1.3
84.8
0.0
11.2
16.6
8.1
8.0
2.2
2.0
3.7
3.1
6.5
4.4
8.8
5.5
2.1
0.7
0.4
0.8
0.3
0.4
43.8
0.0
0.0
0.0
1.5
1.3
2.2
2.0
3.7
3.1
6.5
4.4
8.8
5.5
2.1
0.7
0.4
0.8
0.3
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
* Total Schedule tax is calculated as if all income were earned in New Jersey.
NJ Schedule Tax is that part of total tax which can in fact be taxed by New Jersey.
New Jersey
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.22a Tax Calculations By Gross Income Percentile of Non-Residents: All Returns (Amounts, $000s)
Gross Income Percentile
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 100.0
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
All-source
Taxable
Income
Schedule Tax
All-source
139,413,829.1
86,647.9
349,599.2
302,225.3
405,303.6
1,187,713.9
1,788,182.9
2,535,768.9
3,555,324.9
2,304,017.5
2,830,192.4
8,954,296.9
9,595,821.2
25,643,851.0
11,878,484.2
25,189,226.9
42,807,172.5
10,721,413.1
0.0
2,721.7
3,981.9
5,995.4
20,416.0
40,968.5
69,195.9
120,655.2
88,696.5
120,951.6
451,091.0
598,815.2
2,086,424.2
1,038,877.8
2,238,155.6
3,834,466.7
New Jersey
949,444.6
0.0
1,496.8
2,186.6
3,206.1
10,526.6
20,559.5
33,323.9
52,046.4
35,667.1
46,341.0
141,883.5
124,191.1
239,448.8
73,283.9
78,455.4
86,828.0
Tax Variance
Under
Over
Net
Charged
Tax
28.2
0.0
1.6
1.5
1.7
3.3
3.3
3.3
3.4
1.7
1.7
3.4
1.7
1.3
0.2
0.1
0.0
28.0
0.0
1.6
1.5
1.6
3.2
3.3
3.3
3.4
1.7
1.7
3.4
1.7
1.3
0.2
0.1
0.0
949,444.5
0.0
1,496.8
2,186.6
3,206.1
10,526.6
20,559.5
33,323.8
52,046.4
35,667.1
46,341.0
141,883.5
124,191.1
239,448.8
73,283.9
78,455.4
86,828.0
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.22b Tax Calculations By Gross Income Percentile of Non-Residents: All Returns (Returns, $000s)
Gross Income Percentile
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 100.0
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
All-source
Taxable
Income
Schedule Tax
All-source
310.7
23.5
31.5
15.9
15.9
31.9
32.0
32.0
32.0
16.0
16.0
32.0
16.0
12.8
1.6
1.3
0.3
269.7
0.0
15.4
14.6
15.9
31.9
32.0
32.0
32.0
16.0
16.0
32.0
16.0
12.8
1.6
1.3
0.3
New Jersey
225.9
0.0
12.8
12.0
13.0
26.2
26.4
26.8
27.2
13.7
13.9
27.4
13.4
10.6
1.3
1.0
0.2
Tax Variance
Under
Over
Net
Charged
Tax
112.6
0.0
6.4
5.9
6.6
13.0
13.2
13.4
13.6
6.8
6.9
13.6
6.7
5.4
0.7
0.5
0.1
112.9
0.0
6.4
6.0
6.4
13.1
13.2
13.4
13.6
6.9
7.0
13.7
6.7
5.2
0.7
0.5
0.1
225.9
0.0
12.8
12.0
13.0
26.2
26.4
26.8
27.2
13.7
13.9
27.4
13.4
10.6
1.3
1.0
0.2
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.31a Tax Payments By Gross Income Level of Non-Residents: All Returns (Returns, $000s)
Withholdings
608,636.7
Estimated
Payments
230,511.0
Prior Year
Credits
161,244.0
Cash
Payments
to Date
88,856.4
Refunds
Issued
209,321.6
Credits
Approved
101,405.6
Net
Receivables
9,188.5
584,493.3
0.0
0.0
0.0
1,020.6
1,258.5
2,591.9
2,870.8
6,865.4
8,702.3
30,783.5
34,927.1
123,967.0
147,202.5
69,657.6
34,295.8
18,740.2
45,884.5
26,017.5
29,708.2
215,683.0
0.0
0.0
0.0
59.3
86.1
163.0
125.6
340.9
449.6
1,342.9
1,335.1
7,337.9
19,494.1
20,429.3
15,922.1
10,262.0
35,629.3
21,889.7
80,816.1
154,941.5
0.0
0.0
0.0
42.7
46.4
75.7
80.5
233.8
182.9
753.8
809.4
4,222.9
12,519.6
15,513.0
11,023.4
6,907.6
28,563.5
20,919.5
53,046.8
88,817.2
0.0
0.0
0.0
113.6
109.5
228.4
231.3
513.8
605.3
1,958.5
2,414.4
12,370.3
14,662.0
10,691.6
5,835.6
3,886.2
9,798.0
3,648.5
21,750.1
161,529.2
0.0
0.0
0.0
498.0
652.5
1,300.8
1,303.2
3,101.6
3,465.7
12,338.5
9,947.7
26,064.3
34,243.9
18,788.5
7,527.6
4,594.0
13,204.0
8,926.8
15,572.2
97,830.8
0.0
0.0
0.0
30.4
32.6
45.1
30.7
133.1
112.2
422.9
447.9
2,255.1
6,577.4
8,252.8
6,164.6
4,269.5
18,088.8
10,810.2
40,157.3
6,506.5
0.0
0.0
0.0
25.9
47.5
8.3
9.2
111.7
16.5
2,158.2
99.2
-325.9
-1,857.4
-1,746.6
-1,573.4
-917.6
-1,619.5
-2,084.7
14,155.0
24,143.4
278.7
1,001.4
1,391.9
934.5
1,291.8
406.8
440.8
1,008.6
1,035.1
3,001.0
2,480.4
5,322.2
3,132.0
1,348.5
294.4
406.7
241.5
100.0
27.2
14,828.0
497.4
502.7
300.0
259.2
267.8
165.5
164.9
323.6
329.6
665.7
878.4
1,750.1
2,241.2
1,330.4
681.6
309.9
611.1
198.6
3,350.2
6,302.5
105.8
129.4
110.6
63.3
60.5
19.7
29.7
82.5
36.6
166.8
133.2
462.6
966.3
1,244.1
242.7
248.5
868.1
437.4
894.8
39.2
0.1
0.0
39.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
47,792.4
1,172.0
4,772.7
1,829.2
1,272.1
1,666.5
578.5
628.6
1,363.4
1,282.6
3,691.7
3,116.7
7,200.2
5,939.7
5,637.7
1,142.7
867.6
1,212.9
446.6
3,971.0
3,574.9
34.2
103.5
43.6
41.2
32.0
9.5
25.2
51.4
5.2
68.4
60.1
235.7
530.3
368.5
132.8
166.4
601.4
381.2
684.2
2,682.0
271.2
3,026.3
-51.2
-54.7
-28.8
-31.9
-4.1
-56.8
-148.5
-179.7
-448.8
-362.8
-392.4
1,621.2
-87.6
-15.5
-265.9
-10.9
-97.3
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.31b Tax Payments By Gross Income Level of Non-Residents: All Returns (Returns, $000s)
Withholdings
222.4
Estimated
Payments
16.0
Prior Year
Credits
22.1
Cash
Payments
to Date
78.3
Refunds
Issued
196.3
Credits
Approved
14.9
Net
Receivables
114.2
167.1
0.0
0.0
0.0
6.6
5.4
8.6
7.7
13.7
12.0
26.2
19.6
40.9
19.0
3.9
1.2
0.5
1.0
0.4
0.2
14.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.3
0.7
0.7
3.0
3.7
2.0
0.9
0.5
1.0
0.4
0.4
19.3
0.0
0.0
0.0
0.1
0.1
0.2
0.2
0.3
0.3
0.9
0.9
3.3
4.8
3.0
1.4
0.8
1.6
0.7
0.7
78.3
0.0
0.0
0.0
1.8
1.3
2.2
1.9
3.7
3.9
9.1
8.6
24.0
12.7
4.2
1.6
0.8
1.5
0.5
0.5
135.2
0.0
0.0
0.0
5.8
5.0
7.9
7.1
12.4
10.2
21.1
14.3
26.1
16.7
4.6
1.2
0.6
1.2
0.5
0.4
13.3
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.2
0.2
0.6
0.5
2.1
3.2
2.1
1.0
0.6
1.2
0.5
0.6
111.8
0.0
0.0
0.0
4.1
3.3
5.3
4.8
8.5
7.4
15.7
11.7
25.2
15.4
4.9
1.7
0.9
1.7
0.6
0.6
55.3
0.5
11.8
13.6
6.2
6.2
1.4
1.2
2.2
1.8
3.5
2.2
3.3
1.0
0.2
0.0
0.0
0.0
0.0
0.0
2.0
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.1
0.1
0.2
0.1
0.4
0.4
0.2
0.1
0.0
0.1
0.0
0.0
2.8
0.1
0.2
0.1
0.1
0.1
0.0
0.0
0.1
0.0
0.1
0.1
0.4
0.5
0.4
0.1
0.1
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
61.1
1.0
12.3
14.0
6.4
6.5
1.5
1.3
2.4
1.9
3.9
2.5
4.1
1.8
0.6
0.2
0.1
0.3
0.1
0.2
1.6
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
2.4
0.1
0.7
0.8
0.1
0.2
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
Gross Income Level
All Returns
Taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Non-taxable Returns
exactly $0
$0 under $5,000
$5,000 under $10,000
$10,000 under $15,000
$15,000 under $20,000
$20,000 under $25,000
$25,000 under $30,000
$30,000 under $40,000
$40,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 under $1,500,000
$1,500,000 under $2,000,000
$2,000,000 under $5,000,000
$5,000,000 under $10,000,000
at least $10,000,000
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.32a Tax Payments By Gross Income Percentile of Non-Residents: All Returns (Returns, $000s)
Gross Income Percentile
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 100.0
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
Withholdings
Estimated
Payments
Prior Year
Credits
Cash
Payments
to Date
Refunds
Issued
Credits
Approved
Net
Receivables
608,636.7
2,263.3
4,340.4
3,697.0
4,935.5
15,526.2
27,440.6
41,227.1
56,000.2
35,756.0
44,674.7
124,215.7
84,735.0
111,823.0
25,119.0
18,906.8
7,976.2
230,511.0
1,227.3
692.8
393.3
457.5
1,246.6
1,622.5
2,500.8
3,439.9
2,483.4
3,785.0
17,213.6
22,396.3
69,911.3
22,156.2
34,662.6
46,321.8
161,244.0
329.3
216.9
109.7
165.9
464.7
752.8
1,064.6
1,608.9
1,291.0
2,068.7
10,307.9
17,585.8
51,356.9
22,008.3
31,394.4
20,518.2
88,856.4
39.1
198.4
264.1
338.0
981.6
1,595.2
2,592.2
5,054.4
3,591.1
4,390.7
12,157.6
11,146.0
21,611.7
3,219.6
4,595.9
17,080.7
209,321.6
7,288.7
4,101.9
2,431.5
2,888.0
8,044.3
11,402.7
16,924.8
15,968.7
8,754.1
10,382.5
32,426.9
28,792.7
31,745.0
9,217.8
8,014.1
10,938.0
101,405.6
176.7
132.0
63.4
77.9
273.4
404.7
575.4
840.5
659.5
1,146.2
5,427.0
8,844.5
31,680.7
12,280.1
18,457.9
20,365.8
9,188.5
3,275.7
-34.7
-27.4
27.0
-92.7
-183.6
1,784.1
-123.4
-225.5
-416.6
-1,847.0
-451.7
-4,858.8
-1,682.4
-3,947.7
17,993.3
Statistics of Income 2012: New Jersey Income Tax Returns for 2010
Table 6.32b Tax Payments By Gross Income Percentile of Non-Residents: All Returns (Returns, $000s)
Withholdings
Estimated
Payments
Prior Year
Credits
Cash
Payments
to Date
Refunds
Issued
Credits
Approved
Net
Receivables
222.4
22.5
25.5
12.7
12.7
25.3
25.4
25.2
24.2
11.5
11.0
17.3
5.4
3.2
0.3
0.2
0.0
16.0
0.3
0.2
0.2
0.2
0.6
0.7
0.9
1.5
0.9
1.1
3.3
2.5
2.9
0.4
0.3
0.1
22.1
0.3
0.3
0.2
0.3
0.7
0.8
1.1
1.6
1.0
1.3
4.3
3.8
4.7
0.7
0.6
0.2
78.3
0.0
2.8
2.6
2.8
6.5
7.7
9.5
12.3
6.4
6.4
10.9
5.0
4.4
0.5
0.4
0.1
196.3
23.8
24.9
12.0
11.9
22.7
21.5
19.6
16.6
7.7
7.6
15.6
7.0
4.1
0.6
0.4
0.1
14.9
0.3
0.2
0.2
0.2
0.5
0.5
0.7
0.9
0.6
0.8
2.8
2.6
3.4
0.5
0.5
0.1
114.2
1.3
7.2
6.2
6.9
13.6
13.4
13.7
13.3
6.7
6.7
13.1
6.3
4.8
0.6
0.5
0.1
Gross Income Level
All Returns
under 10.0
10.0 under 20.0
20.0 under 25.0
25.0 under 30.0
30.0 under 40.0
40.0 under 50.0
50.0 under 60.0
60.0 under 70.0
70.0 under 75.0
75.0 under 80.0
80.0 under 90.0
90.0 under 95.0
95.0 under 99.0
99.0 under 99.5
99.5 under 100.0
99.9 to 100.0
under $8,747
$8,747 - $18,948
$18,948 - $25,179
$25,179 - $32,375
$32,375 - $49,667
$49,667 - $70,428
$70,428 - $98,113
$98,113 - $136,488
$136,488 - $163,853
$163,863 - $204,473
$204,473 - $425,284
$425,284 - $912,561
$912,561 - $5,301,964
$5,301,964 - $10,585,795
$10,585,795 - $43,610,710
at least $43,610,710
APPENDIX
EXPLANATION OF TERMS, DATA SOURCES & LIMITATIONS
New Jersey Resident Return is a return filed by a resident of New Jersey,
defined in the New Jersey Gross Income Tax Act as:
Resident Taxpayer means an individual:
1.
Who is domiciled in this State, unless he maintains no permanent place of
abode in this State; maintains a permanent place of abode elsewhere, and
spends in the aggregate no more than 30 days of the taxable year in this
State; or
2.
Who is not domiciled in this State but maintains a permanent place of
abode in this State and spends more than 183 days of the taxable year in
this State, unless such individual is in the Armed Forces of the United
States.
Full-year Return is a return covering the applicable tax year. All returns in this
report, outside the summaries, are full year New Jersey Resident returns.
Part-Year Resident Return is a resident return other than full year.
New Jersey Total Income is the sum of the following four income types:
Employee Compensation is salaries, wages, tips, fees, commissions, bonuses
and other remunerations received for services rendered whether in cash or in property.
Interest is all interest received except that on obligations issued by New Jersey
or any political subdivision or instrumentality thereof, or obligations which are free from
State or local taxation under New Jersey law or Federal law.
Dividends mean any distribution of earnings or profits by a business.
Other Income is income of the following types:
(1)
Net Profits from business.
(2)
Income from distribution of property (except as exempted).
(3)
Pension and annuity income except as exempted, to the extent proceeds
exceed taxpayer contributions.
(4)
Income from rents, royalties, patents, and copyrights.
(5)
Gambling winnings.
(6)
Income from estates or trusts.
(7)
Income in respect of a decedent.
(8)
Distributive share of partnership income.
(9)
Alimony and separate maintenance (for the payee) but no child support
payments.
(10)
Rental value of a residence furnished by an employer or rental allowance
paid by an employer to provide a home.
(11)
Prizes and awards, except: scholarship and fellowship grants and New
Jersey Lottery winnings.
Retirement Exclusion is allowed to taxpayers having at most $100,000 gross
income who are eligible for Social Security by reason of age (62 or more) or disability. It
is of the following types.
(1)
Pension exclusion - eligible taxpayers are entitled to exclude the following
amounts of pension from New Jersey Gross Income:
(a)
Up to $20,000 on a joint return
(b)
Up to $10,000 if married filing separately
(c) Up to $15,000 if single, head of household, or qualifying widow(er).
(2)
An additional exclusion - eligible taxpayers having less than $3,000
income from employee compensation, net profit from business and distributive share of partnership income are entitled to exempt additional
income. The total exemption for (1) and (2) can be no more than the
maximum amount mentioned in (1) for the appropriate filing status.
(3)
Extra exclusions - eligible taxpayers not receiving Social Security or
Railroad Retirement benefits who would be receiving such if they were
enrolled in the system and were the proper age are allowed an extra
$3,000 exemption from New Jersey Gross Income. ($6,000 if married
filing jointly.)
Excess Retirement Exclusion is the amount by which retirement exclusion
exceeds Total Income. It is a balancing entry.
New Jersey Gross Income is New Jersey Total Income minus Retirement
Exclusion, but not less than zero.
Exemptions Allowed are:
(1)
Regular Exemption for each taxpayer and one for the taxpayer's spouse
who does not file separately.
(2)
Age Exemption for a taxpayer who is 65 years old or older and/or one for
taxpayer's spouse who is 65 years old or older and who does not file
separately.
(3)
Blind or Disabled exemption for a taxpayer and/or one for blind or disabled
spouse who does not file separately.
(4)
Dependent exemption for each dependent of the taxpayer who qualifies as
a dependent of the taxpayer for Federal Income Tax purposes.
(5)
College exemption for each dependent child under age 22 attending, full
time, a college or university.
New Jersey exemption allowance is $1,000; $1,500 for dependents.
Deductions allowed are:
(1)
Alimony and separate maintenance payment can be deducted to the
extent to which they must be recorded as income by the payee.
(2) Medical and Dental Expenses of the taxpayer, spouse and dependents,
unreimbursed, can be deducted to the extent that they exceed 2% of the
taxpayer's gross income.
(3)
Qualified conservation contribution is allowed for taxpayers who donate
interests in land given to the state for conservation purposes and is the
amount of the qualified conservation contribution for federal purposes.
(4)
Excess exempt deduct is the amount by which a taxpayer's exemption
allowances and deductions exceed that taxpayer's gross income. It is a
balancing entry generated only in this report. Taxable returns with excess
exempt deduct had entered liability less than rounded tolerance.
(5) Residential Property Tax Deduction is the amount of allowable residential
property tax deducted from New Jersey Taxable Income by a homeowner or
18% of a tenant’s rent paid in this state (up to a $10,000 maximum).
(6) Health Enterprise Zone deduction is the amount allowed for eligible
taxpayers engaged in providing “primary care” medical and/or dental
services at a qualified practice located in or within five miles of a designated
Health Enterprise Zone (HEZ).
Taxable Income is the difference between Gross Income and the sum of
exemption allowances and deductions.
Minimum Income a single taxpayer or a married taxpayer filing separately with
gross income not in excess of $10,000 will not be subject to tax. A married couple filing
jointly, a head of household, or a qualifying widow(er) with gross income not in excess
of $20,000 will not be subject to tax.
Tax Rate:
Married Filing Jointly -- Head of Household
(including nonresident aliens) -- Surviving Spouse
Amount of Taxable Income
Amount
of Tax
$ 20,000 or less.......................................... 1.4% of taxable income
$ 20,001 -- $50,000..................... $280.00 plus 1.750% excess over $20,000
$ 50,001 -- $70,000..................... $805.00 plus 2.450% of the excess over $50,000
$ 70,001 -- $80,000.................. $1,295.50 plus 3.500% of the excess over $70,000
$ 80,001 -- $150,000.................. $1,645.00 plus 5.525% of the excess over $80,000
$150,001 -- $500,000 ................. $5,512.50 plus 6.370% of the excess over $150,000
$500,001 or more...................... $27,808.00 plus 8.970% of the excess over $500,000
Single -- Married Filing Separately -- Estates and Trusts
Amount of Taxable Income
Amount
of Tax
$20,000 or less.............................. 1.4% of taxable income
$20,001-- $35,000.......... $280.00 plus 1.750% of the excess over $20,000
$35,001-- $40,000.......... $542.50 plus 3.50% of the excess over $35,000
$40,001-- $75,000.......... $717.50 plus 5.525% of the excess over $40,000
$75,001 -- $500,000....... $2,651.25 plus 6.37% of the excess over $75,000
$500,001 or more......... $29,724.00 plus 8.97% of the excess over $500,000
Tax before credits is calculated tax liability before reduction by applicable credits
for taxes paid to other jurisdictions and property taxes paid.
Residential Property Tax Credit is the amount of allowable credit for residential
property owners or tenants who pay property tax in this state but who do not have
enough taxable income to benefit from the deduction.
Other credit is credit against this tax allowed for the amount of any income or
wage tax imposed by another State, or political subdivision thereof, or by the District of
Columbia, on income subject to this tax.
New Jersey Earned Income Tax Credit is 20% of the Federal Earned Income Tax
Credit. It’s available only to taxpayers with dependents who have NJ Gross Incomes of
$20,000 or less.
Tax after credits is tax minus credits, but no less than zero.
Variance is rounding error small enough to be allowed by the audit.
Charged Tax is billed tax liability before refundable credit
Net Charged Tax is actual billed tax liability.
Taxes withheld come from the W-2 forms enclosed with returns.
Estimated payments are paid with declarations of estimated tax.
Balance Due returns are returns for which tax after credits exceeds the sum of
taxes withheld, credit approved carryforward, and estimated payments.
Overpayment returns are returns for which withholdings, credits, and estimated
payments exceed tax after credits.
Gubernatorial Election Fund: taxpayers could designate $1 of their tax liability
($2.00 on a joint return) to be applied to the Gubernatorial Election Fund.
Cash payments was indicated when a payment was sent either with the return or
after the return.
Refund was indicated only when a refund was sent by the State to the taxpayer.
Credit approved is the amount of overpayment the taxpayer wished to be
credited against the next year's tax.
Accounts Receivable is indicated when the taxpayer has not paid the total tax
liability.
Accounts Payable is indicated when the taxpayer's overpayment exceeds the
sum of credit approved and refund.
Taxable and Nontaxable Returns: taxability or nontaxability was determined by
the presence or absence of a charged tax.
Returns with at Least One Aged 65+: those for which at least one exemption for
age was taken.
Married Taxpayers and Single Taxpayers: is determined by the filing Status.
DATA SOURCES
Data in this report were based on the Division of Taxation Gross Income Tax File
for return year 2010, which contained records of the tax transactions of individual
income taxpayers. This Individual Master File reflected any correction made during
revenue processing or any taxpayer or Division of Taxation initiated changes made prior
to January 10, 2012 when the computer file used for this report was created.
DATA LIMITATIONS
The accuracy of the data was affected by any taxpayer reporting errors, as well
as any errors introduced in processing the data even though efforts were made
throughout the revenue processing system to eliminate such errors.
A preliminary check of the tax return data was performed by tax examiners prior
to transcribing the return to computer tape. For instance, if the taxpayer forgot to enter
on the return total wages shown on Form W-2, the tax examiner entered this figure onto
the return.
After a return record was first transcribed and entered onto tape, but before it
was posted to the Individual Master File (IMF), it was subjected to validity and
mathematical verification tests. The validity tests were a series of checks on the
internal consistency of the return records. As examples, if an amount was shown for
refund, but none for withholding; if tax withholding was greater than total wages; or if the
number of exemptions claimed was inconsistent with the martial status or number of
taxpayer names shown--then the return record was considered invalid and was read out
for comparison with the return and correction.
If it could not be corrected, correspondence with the taxpayer was initiated.
Once the discrepancy was resolved, the corrected data was entered onto the IMF.
Mathematical verification involved a recomputation of tax liability in order to verify
balance due or refund requested on the basis of the income, marital status, deduction,
and exemption data given by the taxpayer. If the recomputed tax liability differed from
that indicated on the return record, the record was also read out for correction or for
correspondence with the taxpayer. Corrections made by the tax examiners during
examination of the return or as a result of the validity or mathematical verification test
are reflected in the tabulations.
NJ-1040
2010
STATE OF NEW JERSEY
INCOME TAX-RESIDENT RETURN
Place label on form if all preprinted
information is correct. Otherwise, print or
type your name and address.


5R
For Tax Year Jan.-Dec. 31, 2010, Or Other Tax Year Beginning ____________, 2010, Month Ending
, 20
IMPORTANT! YOU MUST ENTER YOUR SSN (s).
Fill in
if application for Federal extension is enclosed or enter confirmation #________.
Your Social Security Number
Last Name, First Name and Initial (Joint filers enter first name and initial of each - Enter spouse/CU partner last name
ONLY if different)
-
-
-
Home Address
(Number and Street, including apartment number or rural route)\
-
County/Municipality Code (See Table p. 51)
NJ RESIDENCY
STATUS
City, Town, Post Office
If you were a New Jersey resident for
ONLY part of the taxable year, give the
period of New Jersey residency:
M M
From
State
/
D D
(Fill in only one)
6. Regular
1.
Single
2.
Married/CU Couple, filing
joint return
3.
Married/CU Partner, filing separate
return. Enter Spouse’s/ CU Partner’s
Social Security Number in the
boxes above
4.
Head of household
5.
Qualifying widow(er)/
Surviving CU Partner
DEPENDENTS
13. Dependent’s Last Name,
First Name, Middle Initial
EXEMPTIONS
FILING STATUS
For Privacy Act Notification, See Instructions
Spouse’s/CU Partner’s Social Security Number
Y Y
c
d
Domestic
Partner
7
8. Blind or Disabled
Yourself
Spouse/CU Partner
8
10. Number of other dependents
........................................
Y Y
ENTER
NUMBERS
HERE
10
11. Dependents attending colleges ...........................
11
12. Totals (For Line 12a - Add Lines 6, 7, 8, and 11)
(For Line 12b - Add Lines 9 and 10) ..................
12a
12b
Fill in oval if dependent does
not have health insurance
including NJ FamilyCare/
Medicaid, Medicare, private
or other (see instructions)
Birth Year
-
Do you wish to designate $1 of your taxes for this fund?
If joint return, does your spouse/CU partner wish to designate $1?
Date
 Spouse’s/CU Partner’s Signature (if filing jointly, BOTH must sign)
Yes
Yes
Date
________________________________________________________________________________________________________________________
If you do not need forms mailed to you next year, fill in (See instruction page 16) .............................................
I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below) .........
Paid Preparer’s Signature
Federal Identification Number
Firm’s Name
Federal Employer Identification Number
3
/
9
9. Number of your qualified dependent children .......................
________________________________________________________________________________________________________________________
2
6
Spouse/CU Partner
 Your Signature
1
D D
Yourself
Under the penalties of perjury, I declare that I have examined this income tax return, including accompanying schedules and statements,
and to the best of my knowledge and belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration is based on all information of which the preparer has any knowledge.
Division
Use
/
M M
7. Age 65 or Over
-
b
To
Spouse/
CU Partner
Yourself
Dependent’s Social Security Number
a
GUBERNATORIAL
ELECTIONS FUND
/
Zip Code
4
5
6
No
No
Note: if you fill in the Yes
oval(s), it will not increase your
tax or reduce your refund.
Pay amount on Line 55 in full.
Write Social Security number(s)
on check or money order and
make payable to:
STATE OF NEW JERSEY - TGI
Mail your check or money order
with your NJ-1040-V payment
voucher and your return to:
NJ Division of Taxation
Revenue Processing Center
PO Box 111
Trenton, NJ 08645-0111
IF REFUND:
NJ Division of Taxation
Revenue Processing Center
PO Box 555
Trenton, NJ 08647-0555
You may also pay by e-check or
credit card. For more information
go to:
www.state.nj.us/treasury/taxation
7
NJ-1040 (2010) Page 2
Name(s) as shown on Form NJ-1040
Your Social Security Number
14. Wages, salaries, tips, and other employee compensation (Enclose W-2)
Be sure to use State wages from Box 16 of your W-2(s). See Instructions ..........
14
15a. Taxable interest income (See instructions)
(Enclose Federal Schedule B if over $1,500)..........................................................
15a
,
15b. Tax-exempt interest income (See instructions)............ 15b
(Enclose Schedule) DO NOT include on Line 15a
16. Dividends ................................................................................................................
17. Net profits from business (Enclose copy of Federal Schedule C, Form 1040) .......
18. Net gains or income from disposition of property (Schedule B, Line 4) .................
19. Pensions, Annuities, and IRA Withdrawals (See instruction page 24) ....................
,
17
18
19
20
21. Net pro rata share of S Corporation Income (See instruction page 27)
(Enclose Schedule) .................................................................................................
22. Net gain or income from rents, royalties, patents & copyrights
(Schedule C, Line 3) ...............................................................................................
21
23. Net Gambling Winnings (See instruction page 27) ................................................
23
24. Alimony and separate maintenance payments received ........................................
24
25. Other (Enclose Schedule) (See instruction page 28) .............................................
25
26. Total Income (Add Lines 14, 15a, and 16 through 25) ................................................
26
27a
27b. Other Retirement Income Exclusion (See worksheet and instr. page 30) ....
27b
,
,
,
,
,
,
,
,
,
,
,
16
20. Distributive Share of Partnership Income (See instruction page 27)
(Enclose Schedule) .................................................................................................
27a. Pension Exclusion (See instruction page 28) ..............................................
,
,
22
27c
,
28
29
30
31
32
33. Health Enterprise Zone Deduction...........................................................................
33
34. Total Exemptions and Deductions (Add Lines 29, 30, 31, 32, and 33) ..................
34
36a. Total Property Taxes Paid (See instruction page 32) ..
36a
,
35
,
,
,
,
,
,
,
,
,
,
,
,
.
.
.
.
.
.
.
.
.
.
.
,
,
,
,
,
,
,
,
,
.
.
.
.
.
.
.
.
.
,
,
,
.
.
.
.
.
32. Qualified Conservation Contribution .......................................................................
35. Taxable Income (Subtract Line 34 from Line 28) If zero or less, MAKE NO ENTRY.
.
.
.
,
,
27c. Total Exclusion Amount (Add Line 27a and Line 27b)...............................................
28. New Jersey Gross Income (Subtract Line 27c from Line 26) ..............................
See instruction page 30.
29. Total Exemption Amount (See instruction page 30 to calculate amount) ................
(Part-Year Residents see instruction page 9)
30. Medical Expenses....................................................................................................
(See Worksheet and instruction page 31)
31. Alimony and Separate Maintenance Payments ......................................................
,
,
,
.
36b. Fill in oval if you were a New Jersey homeowner on October 1, 2010.
36c. Property Tax Deduction (See instruction page 35) .................................................
37. NEW JERSEY TAXABLE INCOME (Subtract Line 36c from Line 35)
If zero or less, MAKE NO ENTRY. ..........................................................................
36c
,
37
38. TAX (From Tax Table, page 53) ..............................................................................
CONTINUE TO PAGE 3
38
NJ-1040 (2010) Page 3
Name(s) as shown on Form NJ-1040
39.
40.
Your Social Security Number
TAX (From Line 38, page 2) ................................................................................................
Credit For Income Taxes Paid to Other Jurisdictions
Enter other jurisdiction code (See instructions).....................................
,
,
,
,
,
,
,
,
,
,
,
.
.
.
.
.
.
.
.
.
.
.
.
,
,
,
,
,
,
,
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.
.
,
,
,
,
.
.
.
.
.
.
.
.
.
.
39
40
41.
Balance of Tax (Subtract Line 40 from Line 39) ......................................................
41
42.
Sheltered Workshop Tax Credit ...........................................................................................
42
43.
Balance of Tax after Credit (Subtract Line 42 from Line 41) ...............................................
43
44.
Use Tax Due on Out-of-State Purchases (See instruction page 38)
If no Use Tax, enter ZERO (0.00). ......................................................................................
44
,
,
,
,
,
,
,
45.
Penalty for Underpayment of Estimated Tax. ......................................................................
Fill in
if Form NJ-2210 is enclosed.
45
46.
Total Tax and Penalty (Add Lines 43, 44, and 45) ...........................................................
46
47.
Total New Jersey Income Tax Withheld (From enclosed Forms W-2 and 1099) ...........
47
48.
Property Tax Credit (See instruction page 35) ....................................................................
49.
New Jersey Estimated Tax Payments/Credit from 2009 tax return ....................................
50.
New Jersey Earned Income Tax Credit (See instruction page 40) .....................................
Fill in
Fill in oval if you had the IRS figure your Federal Earned Income Credit
only one
Fill in oval if you are a CU couple claiming the NJ Earned Income Tax Credit
50
51.
EXCESS New Jersey UI/WF/SWF Withheld (See instr. page 40) (Enclose Form NJ-2450) ..........
51
52.
EXCESS New Jersey Disability Insurance Withheld (See instr. page 40) ..........................
(Enclose Form NJ-2450)
52
53.
EXCESS New Jersey Family Leave Insurance Withheld (see instr. page 40) Enclose Form NJ-2450)
54.
Total Payments/Credits (Add Lines 47 through 53) .........................................................
55.
If Line 54 is LESS THAN Line 46, enter AMOUNT YOU OWE............................................
55
Fill in
if paying by e-check or credit card.
If you owe tax, you may make a donation by entering an amount on Lines 58, 59, 60, 61, 62 and/or 63 and adding this to your payment amount.
56.
If Line 54 is MORE THAN Line 46, enter OVERPAYMENT ................................................
Deductions from Overpayment on Line 56 which you elect to credit to:
Your 2011 tax ......................................................................................................................
57.
58.
59.
60.
61.
62.
N.J. Endangered
Wildlife Fund ........................
N.J. Children’s Trust Fund
To Prevent Child Abuse .......
N.J. Vietnam Veterans’
Memorial Fund .....................
N.J. Breast Cancer
Research Fund ....................
U.S.S. New Jersey
Educational Museum Fund ...
h $10 h $20
h Other
h $10 h $20
h Other
h $10 h $20
h Other
48
49
54
56
57
,
53
58
ENTER
AMOUNT
59
OF
60
CONTRIBUTION
h $10 h $20
h Other
61
h $10 h $20
h Other
62
h $10 h $20
h Other
63
63.
Other Designated Contribution .............................
See instruction page 41
64.
Total Deductions from Overpayment (Add Lines 57 through 63) .......................................
64
65.
REFUND (Amount to be sent to you. Subtract Line 64 from Line 56) ....................................
65
SIGN YOUR RETURN ON PAGE 1
,
,
,
,
Frequently Asked Questions
Have the New Jersey income tax rates changed this year?
The New Jersey gross income tax rates for 2010 have reverted
to the rates that were in effect for 2008. (Rates were temporarily
increased for 2009 on income over $400,000.) See the Tax Table
on page 53 and the Tax Rate Schedules on page 62 to calculate
the amount of tax due on returns for tax year 2010.
On the Federal return I may be able to claim a credit for
the purchase of a hybrid motor vehicle. There is also a
credit for first-time homebuyers. Can I claim these credits
on my New Jersey income tax return? There are no provisions on the New Jersey return for either an alternative motor
vehicle credit or a first-time homebuyer credit.
I received only one “State” copy of my W-2, and I have more
than one state return to file. What should I do? New Jersey
will accept a photocopy of your W-2 form(s), provided that the
copy is legible.
Where do I mail my return? Where you mail your New Jersey return and/or payment depends on the form you are filing,
and whether you are due a refund or making a payment. See
“Where to Send Your Return” on page 14.
I used one of the “paperless” filing methods. Must I now send
in my W-2 form(s)? No. But you will need to submit paper copies of any supporting documents (W-2s, 1099s, etc.) if you are
specifically requested to do so by the Division of Taxation. Be
sure to retain these documents for your records.
How do I know if my New Jersey tax return was received?
• Electronic Returns: If you used NJ WebFile, you will receive a confirmation number at the end of your filing as
proof that your return was successfully filed. Note: Your
return is not filed until you receive a confirmation
number. If you used approved commercial software, the
software company will notify you about the receipt of your
return. If a tax practitioner filed your return electronically,
the practitioner should notify you as to whether your return
was accepted for filing.
I filed my return using commercial software, and I have
questions. Who can help? The New Jersey Division of Revenue’s Alternative Filing Branch is responsible for returns that
are electronically filed using commercial software. Contact their
Hotline at 609‑292-9292.
I lived in New Jersey for only part of the year. Which return
do I file, resident or nonresident? For details on the filing
requirements for part-year residents see “Who Must File” on
page 8 of this booklet and “Guidelines for Part-Year Residents”
on page 9. Some taxpayers may have to file both part-year resident and part-year nonresident returns.
Are Social Security benefits taxable for New Jersey gross
income tax purposes? No. Federal Social Security benefits are
not subject to New Jersey income tax and should not be included
on the New Jersey return. Likewise, social security should not be
reported on the property tax credit application, Form NJ-1040-H.
Are unemployment, disability, or family leave insurance
benefits taxable for New Jersey gross income tax purposes?
Unemployment compensation is not subject to New Jersey income tax and should not be included on the New Jersey return.
Likewise, temporary disability received from the State of New
Jersey or as third-party sick pay and family leave insurance benefits are not subject to New Jersey income tax and should not be
included on the New Jersey return.
Are property tax relief benefits such as the homestead benefit
(rebate) or property tax reimbursement taxable? For New
Jersey purposes the homestead benefit (rebate) and property tax
reimbursement payments are not taxable, and should not be reported on the New Jersey gross income tax return. Contact the
IRS for information on the taxability of these payments for Federal purposes.
Are the Federal deductions for general sales taxes paid or for
taxes paid on the purchase of a new motor vehicle applicable
for New Jersey income tax purposes? You may not deduct
these taxes on your New Jersey income tax return.
• Paper Returns: Paper returns and payments are not logged
in as they are received. Division of Taxation personnel cannot verify receipt of your return until processing has begun,
and the return or payment appears in our computer system.
I made a mistake when I filed my New Jersey resident return. How do I correct it? If you made an error or omitted
some information on a New Jersey resident return, you must
file an amended return, Form NJ-1040X. Whether the original
return was filed electronically or on paper, everyone must file
a paper Form NJ-1040X to correct a resident return; you cannot file the amended return electronically.
How do I check the status of my income tax refund? Currently there is no online inquiry system for New Jersey income
tax refunds. To get information on the status of your refund
for 2010, call the Automated Refund Inquiry System from a
Touch-tone phone at: 1-800-323-4400 (within NJ, NY, PA,
DE, and MD) or 609-826-4400 (anywhere). You will need the
social security number that was listed first on your return and
the amount of the refund requested when making this call.
If you filed a paper return, information on the status of your
refund will not be available for at least 6-8 weeks from the
time the return was mailed. The automated phone system can
tell you if and when your refund was mailed or the date it was
deposited into your bank account. The system also allows you
to begin the procedure to trace a lost refund check.
If you do not have access to a Touch-tone phone, or if you
need information about the status of a prior-year refund, call
the Customer Service Center at 609-292-6400 to speak to a
Division of Taxation representative.
Read This Before You Begin...
Form 1099-G
The State of New Jersey is no longer mailing Form 1099-G, Certain Government Payments, to report
the amount of a State tax refund a taxpayer received. State income tax refunds may be taxable income
for Federal purposes for individuals who itemized their deductions on their Federal tax return in the
previous year. If you need this information to complete your Federal return, visit the Division’s Web site
(www.state.nj.us/treasury/taxation/) to view or print your 1099-G information or call our Customer Service Center at 609-292-6400.
Property Tax Deduction/Credit
Deduction Limitations. Eligibility for the property tax deduction is not limited by income for 2010 and
the maximum deduction is $10,000 for all filers as it was in 2008. The temporary income eligibility and
benefit amount limitations for the property tax deduction were for tax year 2009 only.
Property Tax Credit Application (Form NJ-1040-H). Eligible homeowners or tenants who were age
65 or older or blind or disabled on December 31, 2010, and who do not have to file a New Jersey income
tax return because their income is below the filing threshold, can use Form NJ-1040-H in this booklet
to apply for the property tax credit only. However, residents who owned and occupied their principal
residence in New Jersey on October 1, 2010, should not file Form NJ-1040-H. The property tax credit
for these homeowners will automatically be included with their homestead benefit, provided they file a
homestead benefit application. See the instructions on page 49.
Earned Income Tax Credit
For tax year 2010 and after, the amount of the New Jersey Earned Income Tax Credit has been reduced
to 20% of the applicant’s Federal earned income tax credit.
Homestead Benefit (Rebate) Program
Homeowners. If you were a New Jersey resident who owned and occupied a home in New Jersey that
was your principal residence on October 1, 2010, you may be eligible for a homestead benefit provided
the 2010 property taxes were paid and you meet certain income limits. The homestead benefit application for homeowners is not contained in this booklet. Information about the 2010 homestead benefit will
be posted on the Division’s Web site (www.state.nj.us/treasury/taxation/) as it becomes available. Or you
can call 1-888-238-1233.
Tenants. The new Form NJ-1040-H, Property Tax Credit Application, described in the Property Tax Deduction/Credit section above is not a tenant rebate application. Tenant rebates were suspended for 2009. As a result, no 2010 tenant rebate application is enclosed in this packet.
When to File
File your 2010 New Jersey income tax return by April 18, 2011, the same day the Federal Form 1040 is due.
The due date is April 18 instead of April 15 this year because of the Emancipation Day holiday in the District
of Columbia.
4
2010 Form NJ-1040
the way to a faster refund.
In most cases, if you were a full-year New Jersey resident in 2010, there’s an NJ FastFile option for you. You’ll get your refund
faster when you file electronically, and you can choose direct deposit for your refund. Check the chart below to see which
NJ FastFile option is best for you, then visit www.njfastfile.com or call 1-800-323-4400.
Note: The chart below is an overview of the eligibility criteria for filing electronically. For specific eligibility guidelines for
NJ WebFile, review the information on our Web site at: www.state.nj.us/treasury/taxation/pcfile/eligibility.shtml
NJ WebFile
NJ E-File
How To File
Visit www.njfastfile.com and link to our secure
Web site to prepare your New Jersey return.
Nothing to buy and no filing fees.
Use tax software you purchase, go to an online tax
preparation Web site, or have a tax preparer file
your return. (You may file both Federal and State
income tax returns.)
Filing Status
Any filing status
Any filing status
Personal
Exemptions/
Dependents
Self......................................................... Yes
Spouse/civil union partner..................... Yes
Domestic Partner.................................... Yes
Age 65 or Older..................................... Yes
Blind or Disabled................................... Yes
Dependent Children............................... Yes
Other Dependents................................... Yes
Dependents Attending Colleges............. Yes
Self......................................................... Yes
Spouse/civil union partner..................... Yes
Domestic Partner.................................... Yes
Age 65 or Older..................................... Yes
Blind or Disabled................................... Yes
Dependent Children............................... Yes
Other Dependents................................... Yes
Dependents Attending Colleges............. Yes
Income Sources
All sources of income except:
Net profits from business; distributive share of
partnership income; net pro rata share of
S corporation income
All sources of income
Income Amount
Limited to:
NJ gross income of $150,000 or less (combined
income if spouses/civil union partners file separate
returns but maintain the same principal residence)
No limit on amount of income
Deductions
All deductions you are eligible for except:
Health enterprise zone deduction
All deductions you are eligible for
Credits
All credits (including credit for taxes paid to other
jurisdictions) you are eligible to claim except:
Excess family leave insurance (FLI) contributions
All credits you are eligible to claim (including
credit for taxes paid to other jurisdictions)
Payments
All payment types including withholdings,
estimated tax payments, credit from last year’s
return, payment made with extension application
All payment types including withholdings,
estimated tax payments, credit from last year’s
return, payment made with extension application
continued
2010 NJ Charitable Funds
5
Line 58 - New Jersey — Endangered Wildlife Fund
Help keep NJ’s wildlife in our future! Over 70 endangered and threatened species struggle for survival in NJ,
the most densely populated state in the nation — and each day brings them closer to extinction. Your donation
goes directly to conservation, research, restoration, and education — real dollars that help the Endangered &
Nongame Species Program protect imperiled animals such as the bald eagle, bobcat, and bog turtle, plus over
400 other nongame species in NJ. Your contribution will also provide critical matching funds for federal
grants, so this year please “Check Off for Wildlife.” Thank you!
For more information about New Jersey’s endangered and threatened wildlife, please visit www.NJFishandWildlife.com/ensphome.htm
or join the mailing list for Explorations, the electronic newsletter of our partner organization, the Conserve Wildlife Foundation of NJ.
Contact [email protected]
Line 59 - New Jersey — Children’s Trust Fund… “A Person Who Cares Can Prevent Child Abuse”
Every year thousands of children in New Jersey are neglected and abused. We rely on your support to ensure that
community-based programs throughout New Jersey have the resources to strengthen families and to help them
safely care for their children. 100% of your contributions go to serving families and providing programs such as:
• Working with families who have children with disabilities and developmental challenges
• Fatherhood programs
• Parenting support and education
You can help children in New Jersey have a safe and healthy childhood.
For more information and/or a copy of the Children’s Trust Fund’s booklet of current programs please contact: NJ Children’s Trust Fund,
PO Box 717, Trenton, NJ 08625-0717 Phone: 609-633-3992 Web: www.njchildrenstrustfund.org
Line 60 - New Jersey — Vietnam Veterans’ Memorial Fund
“To Remember, To Heal, To Honor”
Your support honors 1,562 New Jerseyans whose names are engraved on the Memorial and
helps us teach future generations about this unique time in our nation’s history at the Vietnam
Era Museum and Educational Center.
For more information, write: New Jersey Vietnam Veterans’ Memorial, PO Box 648,
Holmdel, NJ 07733 or call: 732-335-0033. Visit us on the Web at www.njvvmf.org.
Line 61 - New Jersey — Breast Cancer Research Fund
YOUR STATE TAX REFUND TODAY HELPS OUR DAUGHTERS TOMORROW
Join the fight against breast cancer and help New Jersey based researchers find a cure now
so our daughters won’t have to fight this disease in the future. 100% of your donation
supports research relating to the prevention, screening, treatment, and cure of breast
cancer. For further information, visit: The New Jersey Commission on Cancer Research
(www.nj.gov/health/ccr)
Line 62 - New Jersey — U.S.S. New Jersey Educational Museum Fund
Mission: Support the Battleship New Jersey
Help the continued restoration and preservation of our nation’s most decorated
battleship — the Battleship New Jersey Museum and Memorial along the Camden
Waterfront. Your contribution goes directly to restoring this historic vessel and
expanding her educational programs for all residents of our state to enjoy and learn.
For more information, visit www.battleshipnewjersey.org or call 1-866-877-6262.
Tours available daily or spend a night aboard the Battleship.
continued
6
Contributions - continued
2010 NJ Charitable Funds
Line 63 - New Jersey — Other Designated Contribution
01 - Drug Abuse Education Fund - THE EPIDEMIC OF DRUG ABUSE NEEDS
YOUR HELP! Your contribution helps New Jersey children receive valuable education from highly
trained uniformed law enforcement officers and teachers throughout the State in providing drug abuse
education programs. Research has shown that the more resistance education children receive, the more
likely they will be drug free. The monies raised will help maintain the K-12 programming as well as
parenting and educational programs.
For more information contact D.A.R.E. New Jersey at 292 Prospect Plains Rd., Cranbury, NJ 08512
or call 1-800 DARENJ1. Web address: www.darenj.com
Line 63 - New Jersey — Other Designated Contribution
02 - Korean Veterans’ Memorial Fund
“To Honor, To Educate, To Recognize, To Commemorate”
Your support to the Korean War Memorial in Atlantic City honors all the New Jerseyans who
served and especially the more than 889 soldiers who died during the Forgotten War. We need
to inform future generations of the past so that no one ever forgets these men and women. Your
contribution will be used to maintain this place of honor.
For more information, write: Korean War Memorial, c/o Dept. of Military and Veterans Affairs, PO Box 340, Eggert Crossing Road,
Trenton, NJ 08625-0340. Phone: 609-530-7049. http://www.nj.gov/military/korea/
Line 63 - New Jersey — Other Designated Contribution
03 - Organ and Tissue Donor Awareness Education Fund
Today in New Jersey there are 4,600 people waiting for a life-saving organ transplant. Nationally,
18 people die each day while waiting for a transplant. By saying yes to organ and tissue donation
each time you apply for or renew your NJ driver’s license or by registering to be a donor online,
you have the power to save lives. Help us raise awareness of the drastic need for organ and tissue
donors.
Begin today by checking off Line 63 to help fund organ and tissue donor education awareness in
New Jersey. For more information and to register, visit www.donatelifenj.org
Line 63 - New Jersey — Other Designated Contribution
04 - NJ-AIDS Services Fund
New Jersey currently ranks fifth in the country in total cases of HIV infection with an estimated
60,000 people living with HIV/AIDS. Your donation will be used for prevention, education,
treatment and research.
For more information write to: New Jersey AIDS Services Fund, c/o Positive Connection,
PO Box 1502, Bloomfield, New Jersey 07003, call: 973-485-6596, or visit us online:
www.positiveconnection.info
Line 63 - New Jersey — Other Designated Contribution
05 - Literacy Volunteers of America – New Jersey Fund
“Literacy is the key to personal freedom.”
Since 1979 Literacy Volunteers of New Jersey has been committed to increasing adult literacy in
New Jersey. We are the state-level organization that provides training and technical support to a
network of community-based literacy programs throughout New Jersey. These local programs focus
on recruiting, training, and matching volunteers with adults who need help learning to read and write or to understand and speak English.
A corps of 2,500 volunteers provide free one-on-one instruction to more than 4,500 students each year. Your donation will enable LV-NJ
to expand its services so that more adults can acquire the literacy skills needed to reach their full potential as individuals, parents, workers,
and citizens. For more information call Literacy Volunteers of New Jersey at 1-800-848-0048 or visit our website at www.lvnj.org.
continued
Contributions - continued
2010 NJ Charitable Funds
7
Line 63 - New Jersey — Other Designated Contribution
06 - New Jersey Prostate Cancer Research Fund
DONATE FOR DAD
Over the past several years, New Jersey has had the dubious distinction of consistently ranking in the
top ten states in the nation for prostate cancer incidence and mortality. So join our fight against prostate
cancer and help New Jersey cancer researchers find a cure. 100% of your donation supports approved
prostate cancer research relating to the prevention, screening, treatment, and cure of prostate cancer. For
further information, visit: The New Jersey Commission on Cancer Research (www.nj.gov/health/ccr)
Line 63 - New Jersey — Other Designated Contribution
07 - World Trade Center Scholarship Fund
Contributions to The New Jersey World Trade Center Scholarship will aid the dependent children
and surviving spouses of New Jersey residents who were killed in the terrorist attacks against the
United States on September 11, 2001, or who died as a result of injuries received in the attacks,
or died as a result of illness caused by exposure to the attack sites. This scholarship is intended to
defray a portion of their higher education expenses. To qualify, students must attend an eligible
institution on a full-time basis.
For more information call 1-800-792-8670 or visit www.hesaa.org.
WTC
Scholarship Fund
Line 63 - New Jersey — Other Designated Contribution
08 - New Jersey Veterans Haven Support Fund
New Jersey has among its homeless population an estimated 5,000 to 6,000 veterans of the United States Armed
Forces. Our nation and our State, grateful for its hard-won freedom and democracy, owes a special debt to veterans.
The military teaches us to retrieve our wounded and bring them home. Our program aims to meet this challenge on
the streets, in the shelters and at the front line of human existence where our brothers and sisters find themselves
in their time of greatest need. Veterans Haven is a drug and alcohol free program and residents must abide by
this zero tolerance rule. We can house up to fifty-five veterans for a two-year period. During this time we provide
them with various services that will assist them in returning to society as productive individuals once again. For
more information visit www.state.nj.us/military/vetshaven/index.html.
Line 63 - New Jersey — Other Designated Contribution
09 - Community Food Pantry Fund
Food is one of our most basic human needs and all of New Jersey’s families should have access to food in order to
maintain good health and wellness. New Jersey’s food pantries assist individuals in need by providing them with
nutritious foods they may not be able to afford. These emergency food providers are currently supported by: private
donations, farmers, food manufacturers, local businesses, and State and Federal governments. To advance the effort
toward better assisting the needy with overcoming food insecurity during these tough economic times, especially children
and senior citizens, the State Legislature has established a Community Food Pantry Fund to allow each taxpayer the
opportunity to help by indicating on their New Jersey gross income tax return that a portion of their tax refund or an
enclosed contribution of their choice shall be deposited in this special fund for the purchase of food for those in need.
For more information, go to http://www.state.nj.us/agriculture/divisions/fn/
Line 63 - New Jersey — Other Designated Contribution
10 - Cat and Dog Spay/Neuter Fund – Help Save the Lives of NJ Dogs and Cats!!
Every year over 37,000 dogs and cats are euthanized in NJ animal shelters and pounds. Spaying and neutering
animals is the most efficient strategy to reduce the number of unwanted puppies and kittens for which not
enough homes are available. The Department of Health and Senior Services Animal Population Control (APC)
Program contracts with over 160 participating veterinary hospitals in NJ to provide spay/neuter services at
either $10 for animals owned by NJ residents on public assistance programs, or $20 for those which have been adopted from NJ animal shelters/
pounds or rescue groups. Current demand for this program far exceeds the available funding from NJ Animal Friendly License Plate sales and
dog licensing surcharge fees.
Your contributions will help to fund more spay and neuter surgeries for NJ’s dogs and cats. Please also consider showing your support by
purchasing Animal Friendly License Plates. For more information, go to http://nj.gov/health/cd/izdp/vph.shtml.
continued
8
2010 Form NJ-1040
Your filing status and gross income determine whether you have to file a tax return.
Age is not a factor in determining whether a person must file. Even minors (including
students) and senior citizens must file if they meet the income filing requirements.
♦ Gross income means taxable income after exclusions but before personal exemptions and
deductions are subtracted. It does not include nontaxable benefits. See page 21 to find out
which types of income are not taxable.
♦ Members of the Armed Forces (and their spouses) see page 11 for additional information.
♦
Filing
INFORMATION
♦
Use the following chart to determine whether you must file a tax return. This chart is a guide only and may not cover
every situation. If you need assistance, contact the Division’s Customer Service Center (609-292-6400).
Who Must File†
and your gross income
from everywhere was
more than:
You must file a New Jersey income tax return if–
your filing status is:
Full-Year Resident — File Form NJ-1040
(Resident Return) as a full-year resident if:
Single
Married/CU partner,
filing separate return
$10,000
(from all sources)
Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/
surviving CU partner
$20,000
(from all sources)
Part-Year Resident — File Form NJ-1040
(Resident Return) as a part-year resident if:
Single
Married/CU partner,
filing separate return
$10,000 from all sources
(for the entire year)
Note: Both part-year resident (Form NJ-1040) and part-year nonresident
(Form NJ-1040NR) returns may have to be filed when a partyear resident receives income from New Jersey sources during
the ­period of nonresidence.
Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/
surviving CU partner
$20,000 from all sources
(for the entire year)
Single
Married/CU partner, filing separate return
$10,000
(from all sources)
Married/CU couple,
filing joint return
Head of household
Qualifying widow(er)/
surviving CU partner
$20,000
(from all sources)
Your residency status is:
♦
New Jersey was your domicile (permanent legal residence) for the
entire year;
or
♦ New Jersey was not your domicile, but you maintained a
permanent* home in New Jersey for the entire year and you spent
more than 183 days in New Jersey. (Members of the Armed Forces
stationed here and their spouses/civil union partners who are not
domiciled in New Jersey are not residents under this definition.)
You met the definition of resident for only part of the year.
Nonresident — File Form NJ-1040NR
(Nonresident Return) as a nonresident if:
New Jersey was not your domicile, and you spent 183 days or less here;
or
New Jersey was not your domicile, you spent more than 183 days here,
but you did not maintain a permanent* home here.
You may also be considered a nonresident for New Jersey income tax
purposes if you were domiciled in New Jersey and you met all three of
the following conditions for the entire year:
♦ You did not maintain a permanent home in New Jersey; and
♦ You did maintain a permanent home outside of New Jersey; and
♦ You did not spend more than 30 days in New Jersey.
* A home (whether inside or outside of New Jersey) is not permanent if it is maintained only during a temporary or limited period
for the accomplishment of a particular purpose. Likewise, a home used only for vacations is not a permanent home.
You
Also Need to
File a Return if:
†
♦
♦
♦
You had New Jersey income tax withheld and are due a refund.
You paid New Jersey estimated taxes for 2010 and are due a refund.
You are eligible for a New Jersey earned income tax credit or other credit and are due a refund.
continued
9
2010 Form NJ-1040
Other Filing Information
Domicile. A domicile is any place you
regard as your permanent home—the
place to which you intend to return after a
period of absence (as on vacation abroad,
business assignment, educational leave,
etc.). A person has only one domicile, although he or she may have more than one
place to live. Once established, your dom­
icile continues until you move to a new
location with the intent to establish your
permanent home there and to aban­don
your New Jersey domicile. Moving to a
new location, even for a long time, does
not change your domicile if you in­tend to
return to New Jersey.
A place of abode, whether inside or out­
side of New Jersey, is not permanent if
it is maintained only during a temporary
stay for the accomplishment of a particular purpose (e.g., temporary job assignment). If New Jersey is your domicile,
you will be considered a resident for New
Jersey tax purposes unless you meet all
three conditions for nonresident status
(see “Who Must File” on page 8). Likewise, if New Jersey is not your domicile,
you will only be considered a New Jersey
resident if you maintain a permanent
home and spend more than 183 days here.
Guidelines for Part-Year
Residents
Filing Requirements. Any person who
became a resident of this State or moved
out of this State during the year is subject
to New Jersey income tax for that portion
of the income received while a resident
of New Jersey. Part-year residents must
file a resident return and prorate all
exemptions, deductions, and credits,
as well as the pension and other retire­
ment income exclusions, to reflect the
period covered by the return. A person
who receives income from a New Jersey
source while a nonresident must file a
New Jersey nonresident return.
If you were a New Jersey resident for
only part of the taxable year, you are
sub­ject to the tax if your income for the
en­tire year exceeds $20,000 ($10,000
if filing status is single or married/CU
­partner, filing separate return), even
AVOIDING COMMON MISTAKES
Check the following items to avoid delays in processing returns and refunds.
 Use the correct form. Form NJ-1040 should be used by part-year residents as
well as full-year residents. Use only a 2010 return for the 2010 tax year.
 Read the instruction booklet before completing the return.
 Use only blue or black ink when completing forms.
 Enter all numbers within the boxes. Do not use dollar signs or dashes.
 You may not report a loss on Form NJ-1040. Make no entry on lines where
the amount to be reported is zero or less, except for Line 44, Use Tax Due. If no
use tax is owed, enter “0.00” on Line 44.
 Make no entry on unused lines.
 When rounding, enter zeros after the decimal point for cents.
 Check name, address, social security number, and county/municipality code
for accuracy.
 Enter last name first when writing information on the tax return. This require­
ment differs from the Federal return.
 Fill in only one oval for your filing status.
 Use “State wages” figure(s) from Box 16 of your W-2(s), not Federal
wages figure(s). If you received wages from sources outside New Jersey, this
figure may need to be adjusted to reflect New Jersey tax law.
 Enclose all W-2(s) with your return. Also enclose 1099-R(s) and 1099-MISC(s)
that indicate NJ withholdings.
 Locate the correct column for your filing status in the Tax Table when calcu­
lating your New Jersey tax liability on Line 38.
 Request a refund by completing Line 65.
 Check your math.
 Sign and date your return. Both spouses/civil union partners must sign a joint
return.
 Keep a copy of your return and all supporting documents or schedules.
 Changes or mistakes to your original return may be corrected by filing an
amended return. See page 15.
though the income reported for your period of residence was below these thresholds. If the income received during the
entire year was $20,000 or less ($10,000
if filing status is single or married/CU
partner, fil­ing separate return), you must
enclose a copy of your Federal income
tax return or a statement to that effect if
you did not file a Federal return.
Note: If you derived any income from
New Jersey sources during your period
of nonresidence, it may also be necessary
to file a New Jersey nonresident return.
Any withholdings should be allocated
between the resident and nonresident
returns. For more information, see Form
NJ-1040NR, New Jersey nonresident return
and ­instructions.
Line 14 - Wages. You must determine
from each W-2 you receive the portion
of your “State wages, tips, etc.” that you
earned while you were a New Jersey resi­
dent. If your W-2 indicates only wages
earned while you were a New Jersey
resi­dent, use the amount from the “State
wages, tips, etc.” box. If your employer
did not separate your resident and non­
resident wages on the W-2, you must prorate the “State wages, tips, etc.” amount
for the period of time you lived in New
Jersey. Add the amounts report­able for
the period of New Jersey residency and
place the total on Line 14.
Do not include any W-2(s) where the
­total W-2 income was derived from outof-State sources during your period of
­nonresidence.
continued
10
2010 Form NJ-1040
Part-Year Residents - continued
Other Income. For interest, dividends,
pensions, and other income, include on
your return only those amounts received
while a resident of New Jersey. Part-year
resident partners and, in general, S cor­­­
po­ration shareholders must prorate the
en­tity’s income based on the number of
days in the entity’s fiscal year that you
were a resident divided by 365 (366 for
leap years). Partners and shareholders
should request Tax Topic Bulletin GIT-9P,
Income From Partnerships, or GIT-9S,
­Income From S Corporations, for instruc­
tions on reporting distributive share of
partnership income and net pro rata share
of S corporation income.
Line 27a - Pension Exclusion. If you
were a New Jersey resident for only part
of the taxable year and had total income
for the entire year of $100,000 or less
before subtracting any pension exclusion,
you may qualify for a pension exclusion
if you meet the other eligibility requirements. If you qualify, prorate the exclusion by the number of months you were a
New Jersey resident. For this calculation
15 days or more is a month.
Line 27b - Other Retirement Income
­Ex­clusion. If you (and/or your spouse/
civil union partner if filing jointly) were
62 years of age or older on the last day of
the tax year, you may qualify to exclude
other income on Line 27b. There are two
parts to the total exclusion: Part I, the unclaimed portion of your prorated pension
exclusion, and Part II, a special exclusion
for taxpayers who are unable to receive
Social Security or Railroad Retirement
benefits. Do not complete Worksheet D
on page 29 to calculate the total exclusion
amount you are eligible to claim. Instead,
calculate your total exclusion as follows:
Part I. Total the earned income (wages,
net profits from business, partnership income, and S corporation income) you received for the entire year. If your earned
income for the entire year was $3,000 or
less and you did not use your entire prorated pension exclusion at Line 27a, you
may be able to use the unclaimed pension
exclusion at Line 27b provided total income for the entire year before subtracting any pension exclusion was $100,000
or less.
Part II. If you are unable to receive
Social Security or Railroad Retirement
benefits, but would have been eligible
for benefits had you fully participated in
either program, you may also be eligible
for an additional exclusion, whether or
not you used all of your prorated pension
exclusion on Line 27a.
TAXPAYERS’ BILL OF RIGHTS
The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and en­­
sures that all taxpayers—individuals and businesses alike—are better informed
and receive fair and equitable treatment during the tax collection process. High­
lights of the Taxpayers’ Bill of Rights include:
Service—
♦ Division must respond to taxpayers’ questions within a reasonable time p
­ eriod.
♦ Notices of taxes and penalties due must clearly identify the purpose of the notice and must contain information about appeal procedures.
Appeals—
♦ Time to appeal to the Tax Court is generally 90 days.
Interest on Refunds—
♦ Interest is paid at the prime rate on refunds for all taxes when the Division
takes more than six months to send you a refund.
♦ You may request that your overpayment of this year’s tax be credited towards
next year’s tax liability, however, interest will not be paid on overpayments
that are credited forward.
For more information on the rights and obligations of both taxpayers and the
Division of Taxation under the Taxpayers’ Bill of Rights, request our publication
ANJ-1, New Jersey Taxpayers’ Bill of Rights.
For more information request Tax Topic
Bulletin GIT-6, Part-Year Residents.
Line 29 - Total Exemption Amount.
Your total ex­emptions must be prorated
based upon the number of months you
were a New Jersey resident. For this
cal­culation 15 days or more is a month.
Total
Mos. NJ Resident = Line 29
 Exemptions 12
See the instructions for Line 29 on page 30
to calculate the “total exemption amount”
to be prorated.
Lines 30, 31, 32, and 33 - Deductions.
You may deduct medical expenses,
qualified Archer medical savings account
(MSA) contributions, health insurance
costs of the self-­employed, alimony and
separate main­tenance payments, and
qualified conser­vation contributions
based on the actual amounts paid for the
period of time you lived in New Jersey.
Use Work­sheet E on page 31 to determine
the medical expense deduction. In addition, eligible taxpayers may qualify for a
prorated Health Enterprise Zone (HEZ)
deduction.
Line 36c - Property Tax Deduction. You
may also be eligible to claim a deduction
for property taxes you paid, or rent con­
stituting property taxes (18% of rent due
and paid) during your period of residency.
When you do the calculation to determine
whether the deduction or credit is better
for you, prorate the minimum tax benefit
of $50 ($25 if you and your spouse/civil
union partner file separate returns but
maintain the same principal residence)
based on the number of months you occupied your New Jersey residence. For this
calculation 15 days or more is a month.
Use this prorated figure instead of the
$50 figure ($25 if you and your spouse/
civil union partner file separate returns
but maintain the same principal residence) at line 8, Worksheet F or line 5,
Worksheet H.
Line 48 - Property Tax Credit. You
must prorate the amount of any property
tax credit on Line 48 based on the num­ber
of months you occupied your quali­fied
New Jersey residence. For this cal­culation
15 days or more is a month.
continued
11
2010 Form NJ-1040
Part-Year Residents - continued
Line 50 - New Jersey Earned Income
Tax Credit. If you are eligible and filed
for a Federal earned income credit, you
also qualify for a New Jersey earned
income tax credit. The amount of your
credit must be prorated based upon the
number of months you were a New Jersey
resident. For this calculation 15 days or
more is a month.
For more information, request Tax Topic
Bulletin GIT-6, Part-Year Residents.
Guidelines for Military
Personnel
Residents. A member of the Armed
Forces whose home of record (domicile)
is New Jersey when entering the service
remains a resident of New Jersey for in­
come tax purposes, and must file a resi­
dent return even if assigned to duty in
another state or country, unless he or she
qualifies for nonresident status (see chart
on page 8). If you are a New Jersey resi­
dent, you are subject to tax on all your
­income, including your military pay, re­
gardless of where it is earned, unless the
income is specifically exempt from tax
under New Jersey law. Mustering-out
payments, subsistence and housing al­
lowances are exempt.
Military pensions are ex­
empt from New Jersey
gross income tax, regardless of your age or disability status. See
instructions for Line 19 on page 24.
A member of the Armed Forces whose
home of record is New Jersey and who is
stationed outside the State (whether living
aboard ship, in barracks, billets, apartment, or house) and does not intend to
remain outside New Jersey, continues to
be a resident and must file a resident return
and report all taxable income. However,
if a service­person pays for and maintains
facilities such as an apartment or a home
outside of New Jersey, either by out-ofpocket pay­ments or forfeiture of quarters
allowance, such facilities will constitute
a permanent home outside of New Jersey. In this case, the serviceperson is not
considered a New Jersey resident for tax
­purposes.
Nonresidents. A member of the Armed
Forces whose home of record (domicile)
is outside of New Jersey does not become
a New Jersey resident when assigned to
duty in this State. A nonresident service­
person’s military pay is not subject to
New Jersey income tax and he or she is
not required to file a New Jersey return
unless he or she has received income
from New Jersey sources other than
military pay. Mustering-out payments,
subsistence and housing allowances are
also exempt. A nonresident serviceperson
who has income from New Jersey sources
such as a civilian job in off-duty hours,
income or gain from property located in
New Jersey, or income from a business,
trade, or pro­fession carried on in this
State must file a New Jersey nonresident
return, Form NJ‑1040NR.
If your permanent home (domicile) was
New Jersey when you entered the mili­
tary, but you have changed your state of
domicile or you satisfy the conditions for
nonresident status (see chart on page 8),
then your military pay is not subject
to New Jersey income tax. File Form
DD‑2058-1 or DD‑2058‑2 with your finance officer to stop future withholding
of New Jersey income tax. If New Jersey
income tax was erroneously withheld
from your military pay, you must file a
nonresident return (Form NJ-1040NR) to
obtain a refund of the tax withheld. For
more information, see the nonresident return i­nstructions.
Spouses/Civil Union
Partners of Military
Personnel. Beginning
with tax year 2009, Federal law, known
as the Military Spouses Residency Relief
Act (P.L. 111-97), allows a military servicemember’s nonmilitary spouse/civil
union partner to keep a tax domicile while
moving from state to state, as long as he or
she moves into a state to be with a spouse/
civil union partner who is in the state on
military orders. Nonmilitary spouses/civil
union partners (of military personnel) who
were not dom­­iciled in New Jersey when
they married the military spouse or entered
into the civil union are not considered residents of New Jersey if:
♦
The principal reason for moving to this
State was the transfer of the m
­ ilitary
spouse/civil union partner; and
♦
The nonmilitary spouse/civil union
partner maintains a domicile in another
state; and
♦
It is the nonmilitary spouse’s/civil
union partner’s intention to leave New
­Jersey when the military spouse/civil
union partner is transferred or leaves
the service.
Under the Military Spouses Residency
Relief Act, a nonmilitary spouse/civil
union partner who meets these requirements is not subject to New Jersey gross
income tax on income (wages) earned
from services performed in this State.
If you are a nonmilitary spouse/civil
union partner whose wages are exempt
from New Jersey gross income tax, file
Form NJ-165, Employee’s Certificate of
Nonresidence in New Jersey, with your
employer to stop future withholding of
New Jersey income tax. You must notify
your employer if conditions for the withholding exemption no longer apply. If
New Jersey income tax was withheld or
estimated payments were made in error,
you must file a nonresident return (Form
NJ-1040NR) to obtain a refund.
The Military Spouses Residency Relief
Act applies only to income (wages) from
services performed by a nonresident
civilian spouse/civil union partner of
a servicemember. Nonresident civilian
spouses/civil union partners are subject
to New Jersey gross income tax on all
other types of income earned from New
Jersey sources (e.g., income from a business carried on in this State, gain from
sale of property located in New Jersey)
and must file a New Jersey nonresident
return if required. See “Who Must File”
on page 8. Wages earned in New Jersey
by a nonresident civilian spouse/civil
union partner who lives outside the State
are also subject to New Jersey gross income tax. A nonresident civilian spouse/
civil union partner who lives outside New
Jersey may not use Form NJ-165 to claim
an exemption from New Jersey gross income tax withholding on wages earned in
this State as the nonmilitary spouse/civil
union partner of a servicemember.
continued
12
2010 Form NJ-1040
Guidelines for Military Personnel - continued
New Jersey law requires that a married
couple’s filing status for New Jersey gross
income tax purposes be the same as for
Federal income tax purposes unless they
are a civil union couple. A married couple
filing a joint Federal return must file a
joint return in New Jersey. However,
when one spouse/civil union partner is
a New Jersey resident and the other is a
nonresident for the entire year, the resident may file a separate re­turn unless both
agree to file jointly as residents. If a joint
resident re­turn is filed, their joint income
will be taxed as if both were r­ esidents.
Extensions. Special rules apply to members of the Armed Forces of the United
States and civilians providing support to
the Armed Forces. See “Military Extensions” below.
Death Related to Duty. When a member
of the Armed Forces serving in a combat
zone or qualified hazardous duty area dies
as a result of wounds, disease, or in­jury
received there, no income tax is due for
the taxable year the death occurred, nor
for any earlier years served in the zone or
area.
For more information on military personnel (and the rules affecting their spouses),
request Tax Topic Bulletin GIT-7, Military Personnel.
When to File
In general, your New Jersey income tax
return is due when your Federal income
tax return is due. For calendar year filers,
the 2010 New Jersey income tax return is
due by April 18, 2011. Fiscal year filers
must file their New Jersey income tax re­
turn by the 15th day of the fourth month
following the close of the fiscal year.
Postmark Date. All New Jersey income
tax returns postmarked on or before the
due date of the return are considered to
be filed on time. Tax returns postmarked
after the due date are considered to be
filed late. When a return is postmarked
­after the due date, the filing date for that
return is the date the return was received
by the Division, not the postmark date of
the return. Interest on unpaid liabilities is
assessed from the due date of the return.
Extension of Time to File
An extension of time is granted only to
file your New Jersey resident income tax
return. There is no extension of time to
pay tax due. We will notify you only if
your extension request is denied, but not
until after your return is actually filed.
Penalties and interest are imposed
whenever tax is paid after the original
due date.
Six-Month Extension
You may receive a sixmonth extension of time to
file your New Jersey resident income tax return. An application for
an extension of time to file is accepted
only if at least 80% of the tax liability
computed on your Form NJ‑1040 when
filed is paid in the form of withholdings,
estimated, or other payments by the original due date, and
1. Federal extension filed. A copy of
your Federal Application for Automatic Extension is enclosed with your
final return and the oval at the top of
the NJ-1040 is filled in (if the extension application was filed by phone or
online, your confirmation number is
entered in the space provided at the top
of Form NJ-1040); or
2. No Federal extension filed. You file
a request for a six-month extension on
Form NJ-630, Application for Extension of Time to File New Jersey Gross
Income Tax Return, by the original
due date of the return. Taxpayers who
file Form NJ-630 will not receive an
approved copy. We will notify you
only if your request is denied, but not
until after your return is actually filed.
Note: If a Federal extension is filed, Form
NJ-630 must still be filed by the original due
date if you are required to make a payment
to satisfy the 80% r­ equirement.
Civil Union Couples. Civil union partners filing a joint return must either
provide copies of the Federal extension
application (or confirmation number)
for both partners, or they must file Form
NJ‑630.
If you fail to satisfy the requirements
outlined for an extension, or you fail
to file your return by the extended due
date, your extension will be denied and
penalties and interest will be imposed
from the original due date of the return. See “Penalties, Interest, and Collection Fees” on page 15.
You will find an application for extension
(Form NJ-630) at the front of this booklet.
Do not use the preprinted Form NJ-630 if
you filed a joint return last year and this
year you are filing your return using only
your own social security number or you
are filing a joint return with a different
person. See page 63 for how to obtain
Form NJ-630. Or, you can file an extension application online until April 18 at
www.state.nj.us/treasury/taxation/.
Military Extensions
Special rules apply to members of the
Armed Forces of the United States and
­civilians providing support to the Armed
Forces.
A person on active duty with the Armed
Forces of the United States, who may not
be able to file timely because of distance,
injury, or hospitaliza­tion as a result of this
service, will auto­­­matically receive a sixmonth extension by enclosing an explanation with the re­turn when filed.
Combat Zone. New Jersey allows extensions of time to file income tax returns
and pay any tax due for members of the
Armed Forces and civilians providing
support to the Armed Forces serving in an
area which has been declared a “combat
zone” by executive order of the President of the United States or a “qualified
hazardous duty area” by Federal statute.
Once you leave the combat zone or qualified haz­ardous duty area, you have 180
days to file your tax return. Enclose a
statement with your return to explain the
reason for the extension.
In addition, if you are hospitalized outside of the State of New Jersey as a result
of injuries you received while serving
in a combat zone or qualified hazardous
duty area, you have 180 days from the
time you leave the hospital or you leave
the combat zone or hazardous duty area,
whichever is later.
continued
13
2010 Form NJ-1040
Extension of Time to File - continued
Qualifying military and support personnel, as defined on page 12, are granted an
extension of time for paying tax for the
period of combat service or hospitalization, plus 180 days.
Enclose a statement of explanation with
your return when you file. No interest or
penalties will be assessed during a valid
extension for service in a combat zone
or qualified hazardous duty area. This
extension is also granted to a taxpayer’s
spouse/civil union partner who files a
joint return.
How to Pay
The balance of tax due must be paid in
full by the original due date of the return.
If you owe less than $1, no payment is
required. You may make your payment by
check or money order, electronic check
(e-check), or credit card.
Check or Money Order. You will find a
payment voucher (Form NJ‑1040-V) at
the front of this booklet. If you owe tax
and are sending the payment with your
2010 return, enter the amount of tax due
in the boxes on the payment voucher. Do
not make changes to any information preprinted on the payment voucher. Instead,
make any necessary changes on Form
NJ‑1040. Do not use the preprinted payment voucher if you filed a joint return
last year and this year you are filing your
return using only your own social security
number or you are filing a joint return
with a different person.
Make check or money order payable to
State of New Jersey – TGI. Write your
social security number on the check or
money order. For a joint return use social
security numbers of both husband and
wife/civil union partners in the same
order the names are listed on the return.
Send your payment for the balance due
with the payment voucher in the same envelope with your tax return. For information about mailing forms, see “Where to
Send Your Return” on page 14.
If you are paying a balance due for the
2010 tax year and are making the first
installment of estimated tax for 2011,
please use separate checks or money
You will need your bank’s
9-digit routing number
and your account number
to make a payment by
e‑check. Do not enter
the check number as part
of the account number.
N ote : The routing and
account numbers may be
in different places on your
check.
orders for each payment. Send your
2011 estimated tax payment with an
­NJ­‑1040‑ES voucher to the address on
that payment voucher. Do not include
the estimated tax payment with your
2010 income tax return.
Electronic Check (e-check). You may
be able to pay your 2010 New Jersey
income taxes or make a payment of estimated tax for 2011 by e-check. This
option is ­available on the Division’s Web
site (www.state.nj.us/treasury/taxation/).
Taxpayers who do not have Internet
­access can make a payment by e‑check by
contacting the Division’s Customer Service Center at 609-292-6400. Do not send
in the payment voucher if you pay your
taxes by e‑check.
When using e-check on the Web, you will
need your social security number and date
of birth to make a payment. Be sure the
social security number you enter matches
the first social security number shown on
the form for which you are making your
­payment, and the date of birth you enter
is the date of birth for that p­ erson.
Note:
(1)If you do not enter your social security
number and date of birth properly, you
will not be able to pay by e-check.
(2)If you are filing a New Jersey return
for the first time, or your filing status is
different than the filing status on your
2009 return, you may not be able to pay
by e‑check.
(3)E-check payments made using an account that is funded from a financial
institution outside the United States will
not be accepted.
Credit Card. You may pay your 2010
New Jersey income taxes or make
a payment of estimated tax for
2011 by credit card. Pay by phone
(1-800-2PAYTAX, toll-free) or online
(www.state.nj.us/­treasury/taxation/) and
use a Visa, ­American Express, MasterCard, or Discover credit card. You may be
asked to enter a jurisdiction code to make
your payment. The code for New Jersey
personal income tax is 4000. Do not send
in the payment voucher if you pay your
taxes by credit card.
Credit Card Payment
Sample Convenience Fees
Transaction
Amount
$ 100.00
200.00
400.00
600.00
1,000.00
1,400.00
2,000.00
2,700.00
3,500.00
4,400.00
5,400.00
6,400.00
7,400.00
8,700.00
10,400.00
13,000.00
17,400.00
21,000.00
28,000.00
36,000.00
45,000.00
55,000.00
66,000.00
77,000.00
88,000.00
Convenience
Fee
$ 2.49
4.98
9.96
14.94
24.90
34.86
49.80
67.23
87.15
109.56
134.46
159.36
184.26
216.63
258.96
323.70
433.26
522.90
697.20
896.40
1,120.50
1,369.50
1,643.40
1,917.30
2,191.20
Total
Amount
$ 102.49
204.98
409.96
614.94
1,024.90
1,434.86
2,049.80
2,767.23
3,587.15
4,509.56
5,534.46
6,559.36
7,584.26
8,916.63
10,658.96
13,323.70
17,833.26
21,522.90
28,697.20
36,896.40
46,120.50
56,369.50
67,643.40
78,917.30
90,191.20
Note: Fees are subject to change.
For payments above $100,000, please contact
Official Payments Corp. at 1-877-754-4420
continued
14
2010 Form NJ-1040
How to Pay - continued
There is a convenience fee of 2.49% paid
directly to Official Payments Corporation
based on the amount of your tax payment.
A $1 convenience fee will be charged for
all tax payments of $40 or less.
Time Limit for Assessing Additional
Taxes. The Division of Taxation has three
years from the date you filed your income
tax return or the original due date of the
return, whichever is later, to send you a
bill for additional taxes you owe. There is
no time limit if you did not file your tax
return, or if you filed a false or fraudulent
return with the intent to evade tax. The
time limit may be extended if:
♦You
amended or the IRS adjusted your
Federal taxable income or your Federal
earned income credit;
♦You
amended your New Jersey taxable
income;
♦You
entered into a written agreement
with the Division extending the time to
make an assessment;
♦You
omit more than 25% of your gross
income on your New Jersey income tax
return; or
♦An
erroneous refund is made as a result
of fraud or misrepresentation by you.
Where to Send Your Return
Your packet contains a large envelope.
Use the large envelope to mail your
NJ‑1040 along with related enclosures,
payment voucher, and check or money
order for any tax due. On the flap of the
large envelope you will find preprinted
address labels with different addresses for
different categories of re­turns. To ensure
your return is mailed properly:
1. Remove all labels along perforations
from envelope flap; and
2. Choose the correct label for your
­return.
Mail Returns Indicating Tax Due
Together With Payment Voucher
and Check or Money Order to:
State of New Jersey
Division of Taxation
Revenue Processing Center – Payments
PO Box 111
Trenton NJ 08645-0111
Mail Returns Requesting a Refund (or
with No Tax Due),
or
Mail Property Tax Credit Applications
Filed Without Income Tax Returns to:
State of New Jersey
Division of Taxation
Revenue Processing Center – Refunds
PO Box 555
Trenton NJ 08647-0555
3. Moisten and affix only the correct
­label on the front of the large return
­envelope.
Do not staple, paper clip, or tape your
check or money order to the voucher.
Refunds
A return must be filed to claim a refund
for overpayment of tax. If the refund is
$1 or less, you must enclose a statement
specifically requesting it.
Time Period for Refunds. You have
three years from the date the return was
filed or two years from the time tax was
paid, whichever was later, to claim a re­
fund. If you and the Division agree in
writing to extend the period of assessment, the period for filing a refund claim
will also be extended.
Interest Paid on Refunds. If the Divi­
sion takes more than six months to send
your income tax refund, you have a right
to receive interest on that refund. Interest
at the prime rate, compounded annually,
will be paid from the later of:
♦the
date the refund claim was filed;
♦the
date the tax was paid; or
♦the
due date of the return.
No interest will be paid when an over­
payment is credited to the next year’s tax
liability or on an overpayment or portion
of an overpayment which consists of a
New Jersey earned income tax credit.
New Jersey law requires that any money
owed to the State of New Jersey, any of
its agencies, the Internal Revenue Ser­
vice, or another claimant state or city that
has a personal income tax set-off agreement with New Jersey be deducted from
your refund or credit before it is issued.
Homestead benefits may also be affected.
These debts include, among other things,
money owed for past due taxes, child support due under a court order, school loans,
hospital bills, and IRS levies. If the Division applies your refund, credit, or benefit
to any of these debts, you will be notified
by mail.
Deceased Taxpayers
If a person received income in 2010 but
died before filing a return, the New Jer­
sey income tax return should be filed by
the surviving spouse/civil union partner,
executor, or admin­istrator. Use the same
filing status that was used on the final
Federal income tax return, unless the
decedent was a partner in a civil union.
Print “Deceased” and the date of death
above the decedent’s name. Do not prorate exemptions or deductions unless
the decedent was a part-year resident.
The due date for filing is the same as for
Fed­eral purposes. In the area where you
sign the return write “Filing as Surviving Spouse” or “Filing as Surviving Civil
Union Partner” if appropriate. A personal
repre­sentative filing the return must sign
in his or her official capacity. Any refund
check will be issued to the dece­dent’s surviving spouse/civil union partner or estate.
Income in Respect of a Decedent. If you
had the right to receive income that the
deceased person would have received had
he or she lived, and the income was not included on the decedent’s final return, you
must report the income on your own return
when you receive it. The income or gain is
included on Line 25 as “Other” income.
Estates and Trusts
Filing Requirements for Estates and
Trusts. The fiduciary of an estate or trust
may be required to file a New Jersey
gross income tax return for that estate or
trust. The return for an estate or trust must
be filed on a New Jersey Fiduciary Return, Form NJ-1041. The fiduciary must
also provide each beneficiary with a New
Jersey Schedule NJK-1 which shows the
beneficiary’s share of the estate or trust
income actually distributed or required to
be distributed during the taxable year.
continued
15
2010 Form NJ-1040
Estates and Trusts - continued
Revocable grantor trusts are required to
file a New Jersey Fiduciary Return, Form
NJ-1041, where there is sufficient nexus
with this State and the statutory filing re­
quirement is met. For further information,
see the Fiduciary return, Form NJ-1041,
instructions.
Filing Requirements for Beneficiaries.
The net income earned by an estate or trust
does not retain its character, i.e., interest,
partnership income; rather it is a specified
income category – “Net Gains or Income
Derived Through Estates or Trusts.” You
must report as net income from estates or
trusts the Total Distribution reported on
your Schedule NJK-1, Form NJ-1041 and
include it on Line 25, Other Income. If
a Schedule NJK-1 was not received, the
interest, dividends, capital gains, business
or partnership income, etc. listed on your
Federal K-1 must be adjusted to reflect
New Jersey tax law and then netted together before inclusion on the “Other” income line. Enclose a copy of your NJK-1
or Federal K-1 with your return.
If the income from a grantor trust is re­
portable by or taxable to the grantor for
Federal income tax purposes, it is also
taxable to the grantor for New Jersey
gross income tax purposes. See instruc­
tions for Line 25 on page 28 for reporting
­requirements.
Partnerships
A partnership is not subject to gross income tax. Indi­vidual partners are subject
to tax on the income they earned from
the partnership under the Federal Internal Revenue Code and the New Jersey
Gross Income Tax Act. See page 27 for
information on re­porting income from a
partnership. Every partnership having a
New Jersey resident partner or income
from New Jersey sources must file a New
Jersey Partner­ship Return, Form NJ‑1065,
with the New Jersey Division of Taxation by the 15th day of the fourth month
following the close of the partnership’s
taxable year. For more information on
partner­ship filing, request Form NJ-1065
and ­instructions.
Estimated Tax
Estimated tax means the amount which
you estimate to be your income tax for
the taxable year after subtracting with­
holdings and other credits.
You are required to make
estimated tax payments using Form NJ-1040-ES
when your estimated tax exceeds $400.
­Instructions for computing the estimated
tax and making the payments are included
with the form. Review the amount of your
New Jersey gross income tax on your expected gross income (after deductions and
credits) to determine if you need to make
estimated tax payments for 2011.
To avoid having to make estimated tax
payments, you may ask your employer
to withhold an additional amount from
your wages by completing Form NJ‑W4.
Failure to file a Declaration of Estimated
Tax or pay all or part of an underpayment will result in interest charges on the
­underpayment.
Underpayment of Estimated Tax. If
you failed to make all of the required
esti­mated tax payments as described
above, you should request Form NJ-2210,
Un­derpayment of Estimated Tax by
­Indi­vid­uals, Estates or Trusts. Complete
Form NJ‑2210 to determine if interest is
due and if so, calculate the amount. Enter
on Line 45 the amount of interest due
from line 19, Form NJ-2210. Be sure to
fill in the oval below Line 45 and enclose
Form NJ‑2210 with your ­return.
Amended Returns
If you received an additional tax state­
ment (W-2 or 1099) after your return was
filed, or you discovered that you made
any error or omission on your return, file
an amended New Jersey resident return,
Form NJ‑1040X.
Changes in Your Federal Income Tax
or Federal Earned Income Credit. If
you receive a notice from the Internal
Revenue Service that they changed your
reported income, and that change altered
your New Jersey taxable income, or if
you receive a notice that your Federal
earned income credit has been changed,
and that change alters your New Jersey
earned income tax credit, you must notify the Division of the change in writing
within 90 days. File an amended tax re­
turn and pay any additional tax due. If
you file an amended Federal return which
changes your New Jersey taxable income
or your Federal earned income credit, you
must file an amended New Jersey resident
return, Form NJ-1040X, within 90 days.
Accounting Method
Use the same accounting method for New
Jersey gross income tax that you used
for Federal income tax purposes. Income
must be recognized and reported in the
same period as it is recognized and re­
ported for Federal income tax purposes.
Rounding Off to Whole
Dollars
When completing your return and the accompanying schedules, you may show
the money items in whole dollars. If you
have to add two or more items to figure
the ­total to enter on a line, include cents
when adding the items and round off only
the total. When entering the rounded total
on the line, eliminate any amount under
50 cents and increase any amount 50
cents or more to the next higher dollar. If
you do round off, do so for all amounts.
When rounding, enter zeros after the
decimal point for cents.
Penalties, Interest, and
Collection Fees
Penalty and interest should be included
with the payment of any tax due.
Late Filing Penalty
5% per month (or fraction of a month) up
to a maximum of 25% of the outstanding
tax liability when a return is filed after the
due date or ex­tended due date. A penalty
of $100 for each month the return is late
may also be imposed.
continued
16
2010 Form NJ-1040
Penalties, Interest, and Collection Fees - continued
Late Payment Penalty
5% of the outstanding tax balance may be
imposed.
Interest
3% above the prime rate for every month
or fraction of a month the tax is unpaid,
compounded annually. At the end of each
calendar year, any tax, penalties, and
interest remaining due (unpaid) will become part of the balance on which interest is charged.
Collection Fees
In addition, if your tax bill is sent to our
collection agency, a referral cost recovery
fee of 10% of the tax due will be added
to your liability. If a certificate of debt is
issued for your outstanding liability, a fee
for the cost of collection of the tax may
also be imposed.
Signatures
Sign and date your return in blue or black
ink. Both husband and wife/civil union
partners must sign a joint return. If you
are filing only a property tax credit application (Form NJ-1040-H), the application must be signed and dated in ink. The
signature(s) on the form you file must be
original; photocopied signatures are not
acceptable. A return without the proper
signatures cannot be processed and will be
returned to you. This causes unnecessary
processing delays and may result in penalties for late filing.
Don’t Need Forms Mailed to You Next
Year? Taxpayers who pay someone else
to prepare their returns probably do not
use the income tax return booklets mailed
to them each year. If you do not need a
booklet mailed to you next year, fill in the
oval below the signature line. Telling us
that you do not need a booklet next year
will help us reduce printing and mailing
costs.
Preparer Authoriza­tion.
Because of the strict provisions of confidenti­ality, Division of Taxation personnel may not
discuss your return or enclosures with
anyone other than you without your writ­
ten authorization. If, for any reason, you
want a Division of Taxation representa­
tive to discuss your tax return with the individual who signed your return as your
“Paid Tax Preparer,” we must have your
permission to do so. To authorize the Division of Taxation to discuss your return
and enclosures with your “Paid Tax
­Pre­parer,” fill in the oval above the preparer’s signature line.
Tax Preparers. Anyone who prepares a
return for a fee must sign the return as a
“Paid Preparer” and enter his or her social
security number or Federal preparer tax
identification number. Include the com­
pany or corporation name and Federal
identification number, if applicable. A tax
preparer who fails to sign the return or
provide a tax identification number may
incur a $25 penalty for each omission.
Someone who prepares your return but
does not charge you should not sign your
return.
Note: For the 2010 taxable year and later,
preparers that reasonably expect to prepare
11 or more individual gross income tax
resident returns (including those filed for
trusts and estates) during the tax year must
use electronic methods for filing such returns. A tax preparer is liable for a penalty
of $50 for each return he or she fails to file
electronically when required to do so.
Keeping Tax Records
Keep copies of your tax returns and the
supporting documentation of income, age
and/or disability, de­ductions, and credits
until the statute of limitations has expired
for each return. Generally, this is three
years after the fil­ing date or two years
from the date the tax was paid, whichever
is later.
laws for which it is responsible. In addi­
tion, the Division of Taxation is required
by law to forward an annual list to the
Administrative Office of the Courts con­
taining the names, addresses, and social
security numbers of individuals who file
a New Jersey resident tax return or property tax credit application. This list will
be used to avoid duplication of names on
jury lists. The Division of Taxation is also
required to transmit to the Department of
Human Services (DHS) annually information from New Jersey resident tax returns
that will permit DHS to identify individuals who do not have health insurance and
who may be eligible for Medi­caid or the
NJ FamilyCare Program.
Federal/State Tax Agreement
The New Jersey Division of Taxation
and the Internal Revenue Service have
entered into a Federal/State Agreement to
ex­change income tax information in order
to verify the accuracy and consistency of
in­formation reported on Federal and New
Jersey income tax returns.
Fraudulent Return
Any person who deliberately fails to file
a return, files a fraudulent return, or at­
tempts to evade the tax in any manner
may be liable for a penalty up to $7,500
or imprisonment for a term between three
and five years or both.
Privacy Act Notification
The Federal Privacy Act of 1974 requires
an agency requesting information from
individuals to inform them why the re­
quest is being made and how the infor­
mation is being used.
Your social security number is used pri­
marily to account for and give credit for
tax payments. The Division of Taxation
also uses social security numbers in the
administration and enforcement of all tax
continued
2010 Form NJ-1040 Line-by-Line Instructions
Name and Address
Place the peel-off label at the front of this
booklet in the name and address section at
the top of the return. Do not use the label
if any of the information is incorrect.
If your label contains inaccurate information or you do not have a label, print or
type your name (last name first), complete address, and zip code in the spaces
provided. Also include your spouse’s/
civil union partner’s name if filing jointly.
Your re­fund and next year’s form will be
sent to the address you p­ rovide. If your
legal residence and the address on the
return differ, enclose a statement of explanation to avoid a delay in p­ rocessing.
Social Security Number
Your social security number(s) is not
printed on your name and address label.
You must enter your so­cial security
number(s) in the space pro­vided on the
return, one digit in each box. If your filing
status is married/CU couple, filing joint
return, remember to report both filers’
numbers in the order in which the names
are listed on the return.
If you (or your spouse/civil union partner)
do not have a social security number, file
Form SS-5 with the Social Security Administration to apply for one. Taxpayers
who are not eligible for a social security
number must file Form W-7 with the Internal Revenue Service to obtain an individual taxpayer identification number (ITIN).
Enter on Form NJ-1040 the same number
(social security number or ITIN) that you
entered on your Federal income tax return.
If you (or your spouse/civil union partner)
applied for but have not received an ITIN
by the return due date, enclose a copy of
your Federal Form W-7 application with
your New Jersey income tax r­ eturn.
Note: A copy of Form W-7 (or W-7A) cannot be used in place of a valid social security
number, ITIN, or ATIN for a dependent
when completing Line 13, Dependents’
Information.
County/Municipality Code
Enter your four-digit county/municipality code, one digit in each box, from the
table on page 51. This code identifies the
county and muni­cipality of your current
residence. The county and municipality
codes in these instructions are for Division of Taxation purposes only.
If the local name of the place where you
live is not listed, enter the code for the
municipality where the property taxes
were paid on your dwelling. (Go to
www.state.nj.us/infobank/locality.htm for
a listing of local names in the State and
the county and municipality in which they
are located.)
NJ Residency Status
If you were a New Jersey resident for only
part of the taxable year, list the month,
day, and year your residency b­ e­gan and
the month, day, and year it ended. All
months should be listed as two-digit numbers with the digits 01 for January, 02 for
February, 03 for March, etc. Place the correct number for the beginning and ending
months directly in the boxes con­taining
the letter “M,” one digit in each box.
The days of the months should be listed
as two-digit numbers beginning with the
digits 01 for the first day of the month
and ending with the digits 31 for the last
day of the month. Place the correct num­
ber for the beginning and ending dates
directly in the boxes containing the letter
“D,” one digit in each box.
For calendar year filers the year should
be entered as 10 and the numbers placed
directly in the boxes containing the letter
“Y,” one digit in each box. Fiscal year
filers should enter the appropriate year in
the “Y” boxes.
Filing Status (Lines 1–5)
In general, you must use the same filing status on your New Jersey return as
you do for Federal income tax purposes,
­unless you are a partner in a civil union.
Indi­cate the appropriate filing status. Fill
in only one oval.
Partners in a civil union
recognized under New Jersey law must file their New
Jersey income tax returns using the same
filing statuses accorded spouses under
New Jersey Gross Income Tax Law. Civil
17
union partners may not use the filing status
single. Any reference in this booklet to a
spouse also refers to a partner in a civil
union (CU) recognized under New Jersey
law. More information on civil unions, including legally sanctioned same-sex relationships established outside New Jersey,
can be found on the Divi­sion’s Web site
(www.state.nj.us/treasury/­taxation/).
Single. Your filing status is single if you
are unmarried or not a partner in a civil
union on the last day of the tax year, and
you do not qualify for head of household
or qualifying widow(er)/surviving CU
partner status (see page 18).
Married/Civil Union Couples. If a married couple files a joint Federal income
tax return, they must also file a joint New
Jersey income tax return. If spouses file
separate Federal returns, separate State
returns must also be filed. However, if
you are a civil union couple, your filing
status for New Jersey will not match your
Federal filing status for the year.
If during the entire taxable year one
spouse/civil union partner was a resident
and the other a nonresident, the resident
may file a separate New Jersey return.
The resi­dent computes income and ex­
emptions as if a Federal married, filing separate return had been filed. The
spouses/civil union partners have the option of filing a joint return, in which case
their joint income would be taxed as if
both were ­residents.
If you are filing separately, be sure to
enter the social security number of your
spouse/civil union partner in the boxes
provided at the top of the tax return.
Note: You may file jointly or separately
only if you were married or a partner in a
civil union on the last day of the tax year.
Head of Household. If you meet the
requirements to file as head of household
for Federal income tax purposes, you may
file as head of house­hold for New Jersey.
Certain married in­dividuals/civil union
partners living apart may file as head of
household for New Jersey if they meet
the requirements to file as head of house­
hold for Federal purposes.
continued
18
Filing Status (Lines 1-5) - continued
2010 Form NJ-1040 Line-by-Line Instructions
Qualifying Widow(er)/Surviving CU
Partner. If your spouse/civil union partner died during the year, you may file a
joint return for the two of you provided
you did not remarry or enter into a new
civil union before the end of the year. You
may be eligib­le to use the filing status
“qualifying widow(er)/surviving CU partner” for each of the two tax years after
the year in which your spouse/civil union
partner died if you pay more than onehalf of the cost of keeping up a home for
yourself and at least one child, stepchild,
adopted child, or foster child who qualifies as your ­dependent.
Domestic Partners. If you were a member of a domestic partnership registered
in New Jersey, you are not considered to
be married or in a civil union. Do not use
­either the joint or separate filing statuses
at Lines 2 and 3. However, if you also entered into a legally sanctioned same-sex
relationship outside New Jersey, you may
still be able to use the joint or separate filing statuses for married/CU couples. For
more information, see the Division’s Web
site (www.state.nj.us/treasury/taxation/).
For more information, request Tax Topic
Bulletin GIT-4, Filing ­Status.
Exemptions - Personal
Line 6 - Regular Exemptions
As a taxpayer you may claim a personal
exemption for yourself, even if you are a
minor who is claimed as a dependent on
your parents’ return. For your conven­
ience, “Yourself” is already filled in. If
you are married or in a civil union and
filing a joint return, fill in the spouse/CU
partner oval as well.
If you were a member of a domestic partnership that was registered in New Jersey
on the last day of the tax year, you may
claim an exemption for your domestic
partner only if he or she does not file
a New Jersey income tax return. You
must enclose a copy of your New Jersey
Certificate of Domestic Partnership the
first time you claim the exemption, and
you may be asked to provide additional
information at a later date. If you are
claiming this exemption, fill in the domestic partner oval. Add the number of
ovals filled in and e­ nter the result in the
box on Line 6.
dependent for Federal income tax purposes. Enter the number of your other
dependents in the box on Line 10.
Line 7 - Age 65 or Older
If you were 65 years of age or older on the
last day of the tax year, you are eligible
for an additional exemption. If you are filing a joint return, an additional exemption
is also available if your spouse/civil union
partner was 65 years of age or older on
the last day of the tax year. This exemption is not available for a domestic partner
or for your dependents. You must enclose
proof of age such as a copy of a birth certificate, driver’s license, or church records
with your return the first time you claim
the exemption(s). Fill in the appropriate
oval(s). Add the number of ovals filled in
and enter the result in the box on Line 7.
Line 8 - Blind or Disabled
If you were blind or disabled on the last
day of the tax year, you are eligible for
an additional exemption. If you are filing
a joint return, an additional exemption is
also available if your spouse/civil union
partner was blind or disabled on the last
day of the tax year. This exemption is not
available for a domestic partner or for
your dependents. “Disabled” means total
and permanent inability to e­ ngage in any
substantial gainful activity because of any
physical or mental im­pair­ment, including
blindness. You must enclose a copy of the
doctor’s certificate or other medical rec­
ords with your return the first time you
claim the exemption(s). This infor­mation
need not be submitted each year provided
there is no change in your con­dition. Fill
in the appropriate oval(s). Add the number of ovals filled in and enter the r­ esult
in the box on Line 8.
Exemptions - Dependency
Line 9 - Dependent Children
You may claim an exemption for each
dependent child who qualifies as your dependent for Federal income tax pur­poses.
Enter the number of your depen­dent children in the box on Line 9.
Line 10 - Other Dependents
You may claim an exemption for each
other dependent who qualifies as your
Line 11 - Dependents
Attending Colleges
You may claim an additional exemption
for each dependent claimed on Line 9 or
10 who is under age 22, a full-time student at an accredited college or postsec­
ondary institution, and for whom you
paid one-half or more of the tuition and
maintenance costs. Financial aid received
by the student is not calculated into your
cost when totaling one-half of your dependent’s tuition and mainte­nance. However,
the money earned by students in College
Work Study Programs is income and is
taken into account. This exemption is
not available to you or your spouse/civil
union partner or your domestic partner.
Requirements
♦ Student must be under 22 years of
age for the entire tax year.
♦ Student must attend full-time. “Fulltime” is determined by the institution.
♦ Student must spend at least some part
of each of five calendar months of the
tax year at school.
♦ The educational institution must
main­tain a regular faculty and curriculum and have a body of students in
­attendance.
Enter the number of exemptions for your
qualified dependents attending colleges in
the box on Line 11.
Line 12 - Totals
Add Lines 6, 7, 8, and 11 and enter the
­total in the box on Line 12a. Add Lines 9
and 10 and enter that total in the box on
Line 12b.
Line 13 - Dependents’
Information
You must enter on Line 13
the full name, social security number, and year of
birth for each dependent child or other
dependent claimed on Lines 9 and/or 10.
You must also fill in the oval for each
dependent who does not have health
continued
2010 Form NJ-1040 Line-by-Line Instructions
19
Line 13 - Dependents’ Information - continued
insurance coverage (including NJ FamilyCare/Medicaid, Medicare, private, or
other health insurance) on the date you
file the return. Do not fill in the oval
for any dependents who have health
insurance. This information will be
transmitted to the New Jersey Department
of Human Services and will be used to
identify and reach out to residents who
are uninsured to make them aware of
the availability of health care coverage
under the Medicaid and NJ FamilyCare
Programs.
If you have more than four dependents,
enter the required information for the
first four dependents on Lines 13a - d
and enclose a statement with the return
listing the information for the additional
­dependents.
The dependents you list must be the same
persons who qualify as your dependent
children or other dependents for Federal
income tax purposes. Enter the same social security number, individual taxpayer
identification number (ITIN), or adoption
taxpayer identification number (ATIN)
for each dependent that you entered on
your Federal return. If you do not provide
a valid social security number, ITIN,
or ATIN for a dependent claimed on
Lines 9 and/or 10, the exemption will be
disallowed.
To obtain an ATIN, file Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the
Internal Revenue Service. See page 17 for
information on obtaining a social security
number or ITIN.
Note: If you qualify for the New Jersey
earned income tax credit (see the instructions for Line 50) and you listed a “qualifying child” on your Federal Schedule EIC
who is not claimed as your dependent for
New ­Jersey­ ­purposes, you must enter on
Line 13 the child’s name, social ­security
number, and birth year.
Gubernatorial Elections Fund
The Gubernatorial Elections Fund, fi­
nanced by taxpayer designated $1
con­­tributions, provides partial public
financ­ing to qualified candidates for the
office of Governor of New Jersey. With
its ­con­tribution and expenditure limits,
the ­Gubernatorial Public Financing Program has since 1977 assisted 67 candidates to conduct their campaigns free
from the im­proper influence of excessive
cam­paign contributions. Operation of the
­pro­gram has also permitted candidates of
limited financial means to run for election
to the State’s highest office. As a condi­
tion of their receipt of public financing,
candidates must agree to participate in
two debates which provide the public
with an opportunity to hear the views of
each candidate. For more information
on the Gubernatorial Public Financing
Pro­gram, contact the New Jersey Election Law Enforcement Commission at
1-888-313-ELEC (toll-free within New
Jersey) or 609-292-8700 or write to:
NJ Election Law Enforcement Commission
PO Box 185
Trenton NJ 08625-0185
Lists of contributors to gubernatorial can­
didates and copies of reports filed by gubernatorial candidates may be viewed on
the Election Law Enforcement Commission Web site at: www.elec.state.nj.us.
Participation in the $1 income tax checkoff protects the continuity and integrity
of the Gubernatorial Elections Fund by
providing that funds will be reserved for
future gubernatorial elections thereby
deterring the use of needed funding for
other purposes. If you want to designate
$1 to go to help candidates for governor
pay campaign expenses, fill in the “Yes”
oval in the Gubernatorial Elections Fund
section of the return. If you are filing a
joint return, your spouse/civil union partner may also desig­nate $1 to this fund.
Filling in the “Yes” oval will not in any
way increase your tax liability or reduce your refund.
Income (Lines 14–25)
Gross income means all income you
received in the form of money, goods,
property, and services unless specifically
exempt by law. As a New Jersey resident
you must report all taxable income you
receive, whether from New Jersey or not,
on your return.
Important! A net loss in
any category of income
cannot be reported as
such on Form NJ-1040. A loss within
one category of income may be applied
against other income within the same
category. However, a net loss in one
category of income cannot be applied
against income or gains in another. In
the case of a net loss in any category,
make no entry on the corresponding
line. No carryback or carryover of
losses is allowed under New Jersey law.
If you have income that is taxed both by
New Jersey and by another jurisdiction
outside of New Jersey, you may be eligible for a credit against your New Jersey
income tax. See instructions for Sched­
ule A, Credit for Income or Wage Taxes
Paid to Other Jurisdiction, on page 42.
Line 14 - Wages, Salaries,
Tips, etc.
Enter the total amount you received dur­
ing the taxable year from wages, salaries,
tips, fees, commissions, bonuses, and
other payments received for services
­per­formed as an employee. Include all
pay­ments you received whether in cash,
benefits, or property.
Enter the total of State wages, salaries,
tips, etc. from all employment both inside
and outside New Jersey.
Be sure to take the fig­
ure(s) from the “State
wages” box on your
W-2(s). See sample W-2
on page 22.
Note: The “State wages” figure on W‑2(s)
you received from employment outside
New Jersey may need to be adjusted to
reflect New Jersey tax law.
All W-2(s) must be enclosed with your tax
return. Do not staple W‑2(s) to your return. If you have also paid taxes to another
jurisdiction on the wages entered on this
line, see page 42 for more i­nformation.
Pension and annuity income or early
retirement benefits should not be in­
cluded on this line but should be re­
ported on Line 19.
continued
2010 Form NJ-1040 Line-by-Line Instructions
20
Line 14 - Wages, Salaries, Tips, etc. - continued
Retirement Plans. Under New Jersey
law, contributions to retirement plans
(other than 401(k) Plans) are included
in the State wages figure on the W-2
in the year the wages are earned. This
may cause your State wages figure to be
higher than your Federal wages figure.
If you exclude the value of meals and/
or lodging from your wages, you must
en­close a signed statement explaining
how you have met these conditions. If
the statement is not enclosed, your wages
will be adjusted to represent the full
amount shown on your W-2.
Meals and/or Lodging. You may ex­clude
from the amount reported on Line 14
meals and/or lodging reported as wages
on your W-2 provided that:
Food and maintenance payments made to
New Jersey State Police officers as part of
their union contract cannot be ex­cluded
from gross income. These pay­ments do
not meet the criteria above.
1. The meals and/or lodging were fur­
nished on the business premises
of your employer; and
2. The meals and/or lodging were fur­
nished for the convenience of
your employer; and
For lodging only:
3. You were required to accept the
lodging as a condition of your
­employment.
Employee Business Expenses. Employee
business expenses are not deductible for
New Jersey gross income tax purposes.
However, you may exclude from the
amount reported on Line 14 reimbursements for employee business expenses
reported as wages on your W-2 provided
that:
Gross Income includes the following:
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
Wages and other compensation
Interest and dividends
Earnings on nonqualified withdrawals from qualified state tuition program accounts, including the New Jersey Better Educational Savings Trust Program
(NJBEST) accounts
Net profits from business, trade, or profession
Net gains or income from sale or disposition of property
Pensions, annuities, and IRA withdrawals
Net distributive share of partnership income
Net pro rata share of S corporation income
Net rental, royalty, and copyright income
Net gambling winnings, including New Jersey Lottery winnings from prize
amounts exceeding $10,000
Alimony
Estate and trust income
Income in respect of a decedent
Prizes and awards, including scholarships and fellowships (unless they satisfy the
conditions on page 28)
Value of residence provided by employer
Fees for services rendered, including jury duty
New Jersey gross income also includes the following which are not subject to
­Federal income tax:
♦ Interest from obligations of states and their political subdivisions, other than New
Jersey and its political subdivisions
♦ Income earned by a resident from foreign employment
♦ Certain contributions to pensions and tax-deferred annuities
♦ Employee contributions to Federal Thrift Savings Funds, 403(b), 457, SEP, or
any other type of retirement plan other than 401(k) Plans
1. The expenses for which you are reim­
bursed are job-related expenses;
2. You are required to and do account
for these expenses to your employer;
and
3. You are reimbursed by your employer
in the exact amount of the allowable
expenses.
If you receive excludable reimbursements for employee business expenses
which are included in your wages on your
W-2, en­close a statement explaining the
amount you are excluding and your reasons for excluding this amount. Also enclose a copy of your Federal Form 2106.
Commuter Transportation Benefits.
Certain amounts you receive from your
employer up to $2,760 for using an
­alternative means of commuting (such as
pub­lic transportation, carpools, vanpools,
etc.) may be excluded from your New
Jersey gross income. Commuter trans­
porta­tion benefits may not be excluded
from gross income unless your employer
provides those benefits in addition to your
regular compensation.
If the commuter transportation benefits
you received exceed the maximum ex­
cludable amount, the excess amount is
taxable and is included in your gross
in­come. Your W-2 form should show
both the taxable and nontaxable benefit amounts. The taxable benefits are
included in the “State wages” figure on
your W-2, while the nontaxable benefits
are not.
An employee who receives money to­
wards commuter transportation benefits
must provide his/her employer with suit­
able proof (receipts, ticket stubs, etc.) to
show that the employer-provided money
was used for an alternative means of
­commuting.
Federal Statutory Employees. If you
are considered a “statutory employee” for
Federal income tax purposes, you may
not deduct your business expenses unless
you are self-employed or an independent
contractor under New Jersey law. The
Federal label of “statutory employee” has
no meaning for New Jersey gross income
continued
2010 Form NJ-1040 Line-by-Line Instructions
21
Line 14 - Wages, Salaries, Tips, etc. - continued
tax purposes. Business expenses may
only be deducted from the business in­
come of a self-employed individual. See
the instructions for Line 17 (Net Profits
From ­Business).
Moving Expenses. Moving expenses are
not deductible for New Jersey gross in­
come tax purposes. However, you may
Exempt Income
exclude from the amount reported on
Line 14 reimbursements for the following
moving expenses if the Federal require­
ments to claim moving expenses were
met and the expenses were included in
wages on your W-2.
1. The cost of moving your household
goods and personal effects from the
old home to the new home.
Do not include the following income when deciding if you must file a return. These
items should not appear anywhere on your form except for tax-exempt interest, which
is reported on Line 15b.
♦ Federal Social Security
♦ Railroad Retirement (Tier 1 and Tier 2)
♦ United States military pensions and survivor’s benefit payments
♦ Life insurance proceeds received because of a person’s death
♦ Employee’s death benefits
♦ Permanent and total disability, including VA benefits
♦ Temporary disability received from the State of New Jersey or as third-party
sick pay
♦ Workers’ Compensation
♦ Gifts and inheritances
♦ Qualifying scholarships or fellowship grants
♦ New Jersey Lottery winnings from prizes in the amount of $10,000 or less
♦ Unemployment Compensation
♦ Family Leave Insurance (FLI) benefits
♦ Interest and capital gains from: (a) Obligations of the State of New Jersey or any
of its political subdivisions; or (b) Direct Federal obligations exempt under law,
such as U.S. Savings Bonds and Treasury Bills, Notes, and Bonds (see Line 15b)
♦ Distributions paid by mutual funds to the extent the distributions are attributable
to interest earned on Federal obligations
♦ Certain distributions from “New Jersey Qualified Investment Funds”
(see Line 15b)
♦ Earnings on qualified withdrawals from qualified state tuition program accounts,
including the New Jersey Better Educational Savings Trust Program (NJBEST)
­accounts
♦ Employer and employee contributions to 401(k) Salary Reduction Plans (but not
Federal Thrift Savings Funds)
♦ Some benefits received from certain employer-provided cafeteria plans (but
not salary reduction or premium conversion plans). Request Division Technical
Bulletin TB-39
♦ Contributions to and distributions from Archer MSAs if they are excluded for
Federal income tax purposes
♦ Direct payments and benefits received under homeless persons assistance
­programs
♦ Homestead rebates, FAIR rebates, and NJ SAVER rebates
♦ Property tax reimbursements (benefits received under Senior Freeze Program)
♦ Income tax refunds (New Jersey, Federal, and other jurisdictions)
♦ New Jersey earned income tax credit payments
♦ Welfare
♦ Child support
♦ Amounts paid as reparations or restitution to Nazi Holocaust victims
♦ Assistance from a charitable organization, whether in the form of cash or property
2. The actual expenses incurred by you
for traveling, meals, and lodging when
moving you and your family from your
old residence to your new r­ esidence.
Reimbursements for any other moving expense may not be excluded from i­ncome.
If you receive excludable reimbursements
for moving expenses which are included
in your wages on your W-2, enclose a
statement explaining the amount you are
excluding and your reasons for excluding
this amount. Also enclose a copy of your
Federal Form 3903.
Compensation for Injuries or Sickness.
Certain amounts received for personal
injuries or sickness are not subject to tax.
You may exclude from the amount re­
ported on Line 14 such amounts included
as wages on your W-2 provided that:
1. The payments must be compensation
for wage loss which results from absence due to injury or sickness of the
employee; and
2. The payments must be due and pay­
able under an enforceable contractual
obligation under the plan; and
3. The payments must not relate to sick
leave wage continuation, the taking of
which is largely discretionary and the
payments are made regardless of the
reason for absence from work.
If such payments are included in the State
wage figure on your W‑2, you must file
Form NJ‑2440 with your New Jersey return to exclude them.
Line 15a - Taxable Interest
Income
Report all of your taxable interest from
sources both inside and outside of New
Jersey on Line 15a. New Jersey taxable
interest income includes interest from the
following:
♦
♦
♦
♦
♦
Banks
Savings and loan associations
Credit unions
Savings accounts
Earnings on nonqualified withdrawals
from qualified state tuition program
continued
2010 Form NJ-1040 Line-by-Line Instructions
22
Line 15a - Taxable Interest Income - continued
ration is reportable as distributive share
of partnership income on Line 20, net
income from estates or trusts on Line 25,
or net pro rata share of S corporation in­
come on Line 21. For detailed informa­
tion regarding the reporting of partner­ship
or S corporation income, request Tax
Topic Bulletin GIT‑9P, Income From
Partnerships, or GIT-9S, Income From S
Corporations. For information regarding
grantor trusts, see the reporting instruc­
tions for Line 25 on page 28. Interest
paid or deemed to have been paid to you
by a partnership or an S corporation and
reportable to you on Form 1099 must be
included on Line 15a.
accounts, including the New Jersey
Better Educational Savings Trust Program (NJBEST) accounts
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
Distributions from Coverdell education savings accounts (ESAs), but only
the earnings portion
Checking accounts
Bonds and notes
Certificates of deposit
Ginnie Maes
Fannie Maes
Freddie Macs
Repurchase agreements
Life insurance dividends
Obligations of states and their political
subdivisions, other than New Jersey
Any other interest not specifically
­exempt
Forfeiture Penalty for Early With­
drawal. If you incur a penalty by with­
drawing a time deposit early, you may
subtract the amount of the penalty from
your interest income.
Interest received by your sole proprietor­
ship is reportable as net profits from busi­
ness on Line 17. Your portion of interest
earned and received by a partnership, an
estate or trust or, in general, an S corpo­
If your taxable interest income on
Line 15a is more than $1,500, enclose a
copy of Schedule B, Federal Form 1040
or 1040A.
Line 15b - Tax-Exempt
Interest Income
Report all of your tax-exempt interest, as
well as exempt interest dividends from a
New Jersey Qualified Investment Fund,
on Line 15b. If Line 15b is more than
$10,000, you must include an itemized
schedule detailing the amount received
from each source. New Jersey tax­ex­empt interest income includes interest
from:
♦
♦
♦
♦
♦
♦
Obligations of the State of New Jersey
or any of its political subdivisions
Direct Federal obligations such as U.S.
Savings Bonds and Treasury Bills,
Notes, and Bonds
Earnings on qualified withdrawals
from qualified state tuition program
accounts, including the New Jersey
Better Educational Savings Trust
Program (NJBEST) accounts
Sallie Maes
CATS
TIGRs
Sample W-2 (This form is for illustration only and is not reproducible.)
22222
Void
a Employee’s social security number
For Official Use Only 
OMB No. 1545-0008
b Employer identification number (EIN) 1
Wages, tips, other compensation 2
Federal income tax withheld
c Employer’s name, address, and ZIP code 3
4
Social security tax withheld
6
Medicare tax withheld
8
Allocated tips
10
Dependent care benefits
Social security wages
5
Medicare wages and tips
7
Social security tips
d Control Number 9
Advance EIC payment
e Employee’s first name and initial
Last name11
Nonqualified plans12a See instructions for box 12
13 Statutory
employee
Retirement
plan
Third-party
sick pay
12b
14
Other
12c
UI/WF/SWF - $126.22
DI - $148.50
12d
DI P.P. #(Private Plan No.) f
Employee’s address and ZIP code
15 State
NJ
Form
Employer’s state ID number
16State wages, tips, etc.
234-567-890/000
32,250.00
FLI P.P. #
(Private Plan No.)
W-2
Wage and Tax
Statement
17State income tax
18Local wages, tips, etc. 19Local income tax 20Locality name
525.00
35.64 - FLI
2010
Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.
continued
2010 Form NJ-1040 Line-by-Line Instructions
23
Line 15b - Tax-Exempt Interest Income - continued
♦
♦
Certain distributions from “New Jersey Qualified Investment Funds”
Distributions paid by mutual funds to
the extent the distributions are attrib­
utable to interest earned on Federal
­obligations
New Jersey Qualified Investment Funds.
A New Jersey Qualified Investment Fund
is a regulated investment company in
which at least 80% of the fund’s invest­
ments (other than cash or receivables) are
obligations issued either directly by the
Federal government or the State of New
Jersey or any of its political subdivisions.
The Fund must complete and retain Form
IF-1, Certification of Qualified Investment
Fund, to document its status. This certification need not be filed with the Division
of Taxation but must be made available
upon request.
If you received a distribution from a qualified investment fund, you may ex­clude
from your income only the portion of the
distribution which comes from qualified
exempt obligations. Although excluded
from income, the tax-exempt portion is
reported on Line 15b. The tax­able portion
of the distribution, if any, is reported as
dividends on Line 16. By February 15,
shareholders should be noti­fied by the
New Jersey qualified invest­ment fund of
the portion of their distribution that may
be excluded from income. Contact your
broker to determine whether your fund
qualifies.
Do not report interest earned on your
IRA(s) on Line 15b, Tax-Exempt Inter­
est Income. If you made a withdrawal
from your IRA during the year, see the
instructions for Line 19.
When you total your interest income on
Lines 15a and 15b, the amount should
match the total of the taxable and tax­exempt interest you reported on your
Federal income tax return (if you filed a
Federal 1040). Enclose a statement with
your NJ‑1040 explaining the difference if
the amounts do not match. For more information on tax-exempt interest in­come,
request Tax Topic Bulletin GIT-5, Exempt
Obligations.
Line 16 - Dividends
Enter on Line 16 the amount of dividends
received during the year from investments (e.g., from stocks, mutual funds) or
other income-producing activities which
do not constitute a trade or business.
The total amount of taxable dividends
received, ­regardless of where earned,
must be ­reported.
Dividends received by your sole proprie­
torship are reportable as net profits
from business on Line 17. Your portion
of dividends earned and received by a
partnership, an estate or trust or, in general, an S corporation is reportable as
distributive share of partnership income
on Line 20, net income from estates or
trusts on Line 25, or net pro rata share
of S corporation income on Line 21. For
detailed informa­tion regarding the reporting of partnership income or S corporation income and distributions, request
Tax Topic Bulletin GIT-9P, Income From
Partnerships, or GIT-9S, Income From S
Corporations. For information regarding
grantor trusts, see the reporting instructions for Line 25 on page 28.
Capital Gains Distributions. Capital
gains distributions you receive from
mutual funds or other regulated investment com­panies are reported on Line 2,
Schedule B and are not to be included on
Line 16 as dividends.
Tax-Free Distributions. A distribution
which is a return of your investment or
capital and does not come from earnings
or profits is a nontaxable capital or taxfree distribution. These distributions reduce the basis of the stock or investment
and are not taxable until your in­vestment
is fully recovered.
Insurance Premiums. Dividends re­
ceived from insurance companies are not
taxable unless the dividends received
ex­ceed the premiums paid. Any interest
from accumulated insurance dividends is
taxable and must be reported on Line 15a.
Line 17 - Net Profits From
Business
Report the net profits from your business,
trade, or profession on Line 17. To deter­
mine your New Jersey profit (or loss),
first complete a Federal Schedule C (or
Schedule C-EZ or Schedule F). Use the
same accounting method (cash or accrual)
that you used for Federal income tax
purposes. In the case of a loss, make no
entry on Line 17. Enclose a copy of the
Federal Schedule C (or Schedule C‑EZ or
Schedule F) with your return.
To com­ply with New Jersey income tax
law you must make the following adjustments to your Federal Schedule C (or
Schedule ­C-EZ or Schedule F):
1. Add any amount you deducted for
taxes based on income.
2. Subtract interest you reported on
Federal Schedule C (or Schedule
C‑EZ or Schedule F) which is ex­
empt for New Jersey purposes but
taxable for Federal purposes.
3. Add interest not reported on Federal
Schedule C (or Schedule C-EZ or
Schedule F) from states or political
subdivisions outside of New Jersey
which is exempt for Federal purposes.
4. Deduct the remaining 50% of meal
and entertainment expenses (that were
disallowed on the Federal return).
5. Deduct your qualified contributions
to a self-employed 401(k) plan.
Contributions to a plan in excess of
the Federal limits, which are not an
allowable deduction for Federal tax
purposes, are also not deductible for
New Jersey purposes.
6. Add interest and dividends derived in
the conduct of a trade or business.
7. Add or subtract income or losses
derived in the conduct of a trade or
business from rentals, royalties, patents, or copyrights.
8. Add or subtract gains or losses from
the sale, exchange, or other disposition of the trade or business’s
­property.
continued
24
2010 Form NJ-1040 Line-by-Line Instructions
Line 17 - Net Profits From Business - continued
9. Add or subtract the net adjustment
from the Gross Income Tax Depreciation Adjustment Worksheet
GIT‑DEP, Part 1, line 7. Be sure to
retain the completed worksheet for
your records. See page 63 for how
to request Worksheet GIT‑DEP and
­instructions.
10. Subtract the New Jersey allowable
IRC Section 199 deduction, which
must be calculated on Form 501‑GIT,
Domestic Production Activities
Deduction. Form 501-GIT can be
found on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Sole proprietors engaged in providing
“primary care” medical and/or dental services at a qualified practice located in or
within five miles of a designated Health
Enterprise Zone (HEZ) may qualify for a
deduction on Line 33. For information on
eligibility requirements and how to calculate the HEZ deduction, see Technical
Bulletin TB-56, Health E
­ nterprise Zones,
which is a­ vailable on the Division’s Web
site (www.state.nj.us/­treasury/taxation/).
Anyone engaged in a busi­ness, trade, profession, or occupation in New Jersey must
register with the State for tax pur­poses by
filing a Business Registration Applica­
tion, Form NJ-REG. Form NJ‑REG may
be filed online at: www.state.nj.us­/njbgs/.
Line 18 - Net Gains or Income
From Disposition of Property
Enter on Line 18 the amount of net gains
from New Jersey Schedule B, Line 4. En­
close Schedule B with your return.
See page 46.
Line 19 - Pensions, Annuities,
and IRA Withdrawals
Pensions, annuities, and certain IRA with­
drawals are taxable on the New Jersey
return and must be reported on Line 19,
although the taxable amount may differ
from the Federal amount. (See page 26
for information on Roth IRAs.)
Worksheet A
Which Pension Method to Use
1. Amount of pension you will receive during the first three
years (36 months) from the date of the first payment ........... 1. _____________
2. Your contributions to the plan . ............................................. 2. _____________
3. Subtract line 2 from line 1 .................................................... 3. _____________
(a) If line 3 is “0” or more, and both you and your employer contributed to the
plan, you may use the Three-Year Rule Method.
(b) If line 3 is less than “0,” or your employer did not contribute to the plan, you
must use the General Rule Method.
(Keep for your records)
If you (and/or your spouse/
civil union partner if filing
jointly) were 62 years of
age or older or disabled and met the other
requirements, you may be able to use the
pension and other retirement income exclusions to reduce your gross income. See
the instructions for Line 27a on page 28
and Line 27b on page 30.
All state and local government, teachers’,
and Federal pensions, and Keogh Plans
are treated in the same man­ner as pensions from the private sector. Amounts
­received as “early retirement benefits”
and amounts reported as pen­sion on
Schedule NJK-1, Partnership Return
Form NJ-1065 are also taxable. Social
Security and Railroad Retirement bene­
fits are exempt from New Jersey income
tax and should not be reported as pension
income. Pension payments re­ceived by
reason of total and permanent disability
are also exempt. However, if you retired
before age 65 on a total and permanent
disability pension and continue to receive
pension payments after age 65, your
disability pension is then treated as an
ordinary pension. (See definition of “dis­
abled” on page 18.)
If you are receiving a United States military pension or survivor’s benefit payments, the military pension or sur­vivor’s
benefit is not taxable for New J­ ersey
gross income tax purposes, regardless
of your age or disability status. Do not
include such payments on Line 19, Form
NJ-1040.
Military pensions are those resulting from
service in the Army, Navy, Air Force,
­Marine Corps, or Coast Guard. This exemption does not apply to civil service
pensions or annuities, even if the pension
or annuity is based on credit for military
service. Most military pensions and survivor’s benefit payments are re­ceived from
the U.S. Defense Finance and Accounting
Service while a civil service annuity is received through the U.S. Office of Personnel Management.
Retirement plans (pensions, annuities,
IRAs) are either noncontributory or con­
tributory. A noncontributory plan is one to
which you have not made contribu­tions.
A contributory plan is one to which you
have made contributions, usually through
payroll deductions. The amount you report on Line 19 will depend on whether
or not you made contributions to the plan.
Noncontributory Plans. Amounts you
receive from noncontributory plans are
fully taxable. Enter on Line 19 the total
amount of the pension or annuity from
your 1099-R.
Contributory Plans (Other Than IRAs).
The total value of your pension or annuity
consists of your contributions, your em­
ployer’s contributions (if any), and earn­
ings. In general, your contributions to a
pension or annuity were taxed when they
were made and are not taxed by New Jersey when withdrawn (except for 401(k)
Plans). Therefore, you must determine
the taxable part of any distribution you
receive. Use Worksheet A above to determine whether you should use the ThreeYear Rule Method or the General Rule
Method for your pension or annuity.
continued
2010 Form NJ-1040 Line-by-Line Instructions
25
Line 19 - Pensions, Annuities, and IRA Withdrawals - continued
Note:
♦ If you received a distribution from a
401(k) Plan, see the section on 401(k)
Plans below before continuing.
♦ The taxable amount of an IRA withdrawal must be determined by completing Worksheet C, IRA Withdrawals, on
page 26. Do not use Worksheet A or B
for an IRA withdrawal.
Three-Year Rule Method. If you will
re­cover your contributions within three
years from the date you receive the first
payment from the plan, and both you
and your employer contributed to the
plan, you may use the Three-Year Rule
Method to determine your New Jersey
taxable pension income. The Three-Year
Rule a­ llows you to exclude your pension
and annuity payments from gross income
until the payments you receive equal your
contributions to the plan. Until that time,
the amounts you receive, because they
are considered your contributions, are
not taxable and should not be reported on
your return. Once you have received (recovered) an amount equal to the amount
you contributed, the payments you
­receive are fully taxable. Since the ThreeYear Rule has been repealed for Federal
income tax purposes, if you retired after July 1, 1986, the taxable amount of
pension or annuity that you report on
your New Jersey return when using this
method will differ from the amount you
report on your Federal return.
General Rule Method. If you will not
recover your contributions within three
years from the date you receive the first
payment from the plan, or your employer
did not contribute to the plan, you must
use the General Rule Method to deter­mine
your New Jersey taxable pension income.
From the first year you receive your
pension and every year thereafter, part
of your pension will be excludable (the
amount that represents your contri­bu­tions)
and part will be taxable. Use Worksheet B
below to determine the taxable amount.
ployee pension, annuity, profit-sharing, or
other plan is made, the amount received
in excess of the contributions to the plan
that have already been taxed must be
in­cluded in your income in the year re­
ceived. New Jersey has no provisions for
income averaging of lump-sum distribu­
tions. Report the taxable amount of a
lump-sum distribution on Line 19.
Complete Worksheet B the year in which
you receive your first pension payment.
Once calculated, use the percentage on
line 3 to determine the taxable amount
year after year. You must recalculate the
percentage only if your annual pension
payments decrease.
A lump-sum distribution from an IRA or
a qualified employee pension or annuity plan which you roll over into an IRA
or other eligible plan is excludable from
New Jersey income if the rollover qual­
ifies for deferral for Federal income tax
purposes. The amount rolled over (minus
previously taxed contributions) is taxable
later when it is withdrawn. As under Fed­
eral law, the rollover must be made with­in
the 60-day period after distribution.
Contributions to Plans Prior to Resi­
dence. Any contributions you made to a
pension, annuity, or IRA prior to moving
to New Jersey are treated in the same
way as the contributions would have been
treated had you resided in New Jersey at
the time. Contributions to plans other than
401(k) Plans are considered to have been
previously taxed. Use the appropriate
method to determine the taxable amount.
401(k) Plans. Beginning on January 1,
1984, New Jersey’s treatment of 401(k)
Plan contributions changed. After that
date employee contributions to 401(k)
Plans were no longer included in taxable
wages when earned. If you made contri­
butions to your 401(k) Plan prior to Jan­
uary 1, 1984, your distribution will be
treated differently than if you made all of
your contributions after this date.
Lump-Sum Distributions and Roll­
overs. When a lump-sum distribution of
the entire balance from a qualified em­
1. All contributions made after Janu­
ary 1, 1984. If all of your contribu­
tions to the 401(k) Plan were made
after January 1, 1984, then your
dis­tributions from the plan are fully
taxable unless your contributions exceeded the Federal limit.
2. Contributions made before January 1, 1984. If you made contributions
to the 401(k) Plan before January 1,
1984, or you made contributions be­
yond the Federal limit, calculate the
taxable portion of your distributions
from the plan using one of the methods described under contributory
plans.
Worksheet B
General Rule Method
1. Your previously taxed contributions to the plan ...................
2. Expected return on contract* ................................................
3. Percentage excludable (Divide line 1 by line 2) ...................
4. Amount received this year ....................................................
5. Amount excludable (Multiply line 4 by line 3) ....................
6. Taxable amount (Subtract line 5 from line 4.
Enter here and on Line 19, Form NJ-1040) ..........................
1. _____________
2. _____________
3. _____________%
4. _____________
5. _____________
6. _____________
*The expected return on the contract is the amount receivable. If life expectancy
is a factor under your plan, Federal actuarial tables must be used to compute the
expected return. The Federal actuarial tables are contained in the Internal Revenue
Service’s Publication 939, General Rule for Pensions and Annuities. Contact the
IRS for this publication. If life expectancy is not a factor under your plan, the expected return is found by totaling the amounts to be received.
(Keep for your records)
For more detailed information on report­
ing pension and annuity income on your
New Jersey return, request Tax Topic
Bulletin GIT-1, Pensions and Annuities.
continued
26
2010 Form NJ-1040 Line-by-Line Instructions
Line 19 - Pensions, Annuities, and IRA Withdrawals - continued
Worksheet C - IRA Withdrawals
2010
Part I
1. Value of IRA on 12/31/10.
Include contributions made for the
tax year from 1/1/11–4/15/11 . .......................... 1. ________
2. Total distributions from IRA during the
tax year. Do not include tax-free rollovers........ 2. ________
3. Total value of IRA.
Add lines 1 and 2 ............................... 3. _______
Unrecovered Contributions:
Complete either line 4a or 4b:
4a. First year of withdrawal from IRA:
Enter the total of IRA contributions
that were previously taxed ................. 4a. _______
4b. After first year of withdrawal
from IRA: Complete Part II. Enter
amount of unrecovered contributions
from Part II, line (g)*.......................... 4b. _______
5. Accumulated earnings in IRA on
12/31/10. Subtract either line 4a
or 4b from line 3 ................................ 5. _______
6. Divide line 5 by line 3 and enter the
result as a decimal . ........................................... 6. ________
7. Taxable portion of this year’s withdrawal.
Multiply line 2 by decimal amount on line 6.
Enter here and on Line 19, Form NJ-1040 ....... 7. ________
Part II—Unrecovered Contributions
(For Second and Later Years)
(a) Last year’s unrecovered contributions.
From line 4 of last year’s worksheet* .......... (a)
(b) Amount withdrawn last year.
From line 2 of last year’s
worksheet .................................... (b) _______
(c) Taxable portion of last year’s
withdrawal. From line 7 of
last year’s worksheet ................... (c) _______
(d) Contributions recovered last
year. Subtract line (c) from line (b) ............. (d)
(e) This year’s unrecovered contributions.
Subtract line (d) from line (a) ...................... (e)
(f) Contributions to IRA during current
tax year. Do not include tax-free
rollovers ....................................................... (f)
(g) Total unrecovered contributions.
Line (e) plus line (f). Enter here and on
Part I, line 4b ................................................ (g)
_______
_______
_______
_______
_______
*If you did not complete a worksheet in prior year(s), skip Part II and calculate the amount of unrecovered contributions as follows:
A. Determine the total amount of withdrawal(s) made from the IRA in previous years.
B. Total the portion(s) of these previous year withdrawal(s) already reported as income on prior New Jersey tax returns.
C. Subtract the amount of previous year withdrawals reported (B) from the total amount of previous year withdrawals (A).
This difference is the amount of contributions that have been recovered thus far.
D. Subtract the amount of recovered contributions (C) from the total amount of contributions made to the IRA.
This is the amount of unrecovered contributions to enter on line 4b of Part I.
(Keep for your records)
IRAs. Your IRA consists of a nontaxable
part (your contributions) and a taxable
part (earnings plus certain amounts, if
any, rolled over from pension plans). If
your contributions have been previously
taxed, only the portion of your distribution that repre­sents earnings is taxable.
Earnings credited to an IRA are not sub­
ject to tax until withdrawn. The interest,
dividends and other earnings, as well as
amounts which were tax-free rollovers,
will become taxable when withdrawn. If
the total amount in the IRA is withdrawn,
the entire amount of the interest or accu­
mulated gains becomes taxable in the
year the withdrawal is made.
If, however, the withdrawal from an IRA
is made over a period of years, the portion of the annual distribution that represents interest income and accumulated
gains in the IRA is subject to tax. A distribution from a rollover IRA which is fully
taxable for Federal income tax purposes
may be treated differently for New Jersey
pur­poses if your contributions were subject to New Jersey income tax when the
contributions were made.
using a separate worksheet for each IRA,
or all IRAs may be combined on one
worksheet.
Report the taxable amount of an IRA
withdrawal on Line 19. Use Worksheet C
above to determine the taxable portion of
your IRA withdrawal. For multiple IRAs,
the taxable amount may be determined by
A “qualified distribution” is one made
after the five-taxable-year period begin­
ning with the first taxable year in which a
contribution was made to your IRA, and
which is:
Roth IRAs. Contributions to a Roth IRA
are subject to New Jersey tax in the year
they are made. However, if the require­­
ments are satisfied, “qualified distribu­
tions” from a Roth IRA are excludable
and do not have to be included in New
Jersey gross income in the year received.
continued
2010 Form NJ-1040 Line-by-Line Instructions
27
Line 19 - Pensions, Annuities, and IRA Withdrawals - continued
1. Made on or after the date on which an
individual reaches age 59½; or
2. Made to a beneficiary (or the individ­
ual’s estate) after the individual’s
death; or
3. Made because the individual becomes
disabled; or
4. Made as a qualified first-time home
buyer distribution as defined by the
Internal Revenue Code.
A payment or distribution cannot be
treated as a qualified distribution if it is
made within the five-taxable-year period which begins with the year the first
con­tribution was made. A payment or
distri­bution of an allowable rollover contribution (or income earned on the amount
rolled over) from an IRA other than a Roth
IRA, is not a qualified distribution if it is
made within the five-­taxable-year period
which begins with the year in which the
rollover contribution was made.
If you received a nonqualified distribu­tion
from a Roth IRA, you must report the
earn­ings as income on Line 19.
Conversions. If you
converted an existing
IRA to a rollover Roth
IRA during tax year
2010, any amount from
the existing IRA that would be taxable if
withdrawn must be included in your gross
income. If you made a Federal election to
report the income in equal installments in
2011 and 2012, you must also report the
amount that is taxable for New Jersey
purposes in equal installments in 2011
and 2012. However, if you elect to report
the entire amount of income from the
conversion on your Federal return for
2010, you must report the entire amount
that is taxable for New Jersey purposes
on Line 19 of your 2010 New Jersey
return.
For more detailed information on IRA
withdrawals, request Tax Topic Bulletin
GIT-2, IRA Withdrawals, or Technical
Bulletin TB-44.
Line 20 - Distributive Share
of Partnership Income
Enter on Line 20 your share of income
derived from partnership(s) as reported
to you by the partnership(s) on Schedule
NJK-1, Form NJ-1065. The appropriate
amount to enter appears on the schedule
in column A of the line labeled “Distribu­
tive Share of Partnership Income” and
must be reported whether or not the in­
come was actually distributed. If the
net amount from all Schedule NJK-1s
is zero or less, make no entry. Enclose a
copy of each Schedule NJK-1 with your
return. For detailed information regarding report­ing partnership income, request
Tax Topic Bulletin GIT-9P, Income From
­Partnerships.
If any adjustments to the amount reported
on Line 20 are necessary, follow the detailed instructions in Tax Topic Bul­letin
GIT-9P, Income From Partnerships.
If you did not receive a Schedule NJK-1,
you must enclose a copy of the Federal
Schedule K-1 and complete Reconciliation Worksheet A contained in Tax Topic
Bul­letin GIT-9P, Income From Partnerships. Be sure to retain the completed
worksheet for your records.
Line 21 - Net Pro Rata Share
of S Corporation Income
Enter on Line 21 the amount of your net
pro rata share of S corporation income,
whether or not the income was actually
distributed. For detailed information re­
garding the reporting of S corporation income, request Tax Topic Bulletin GIT‑9S,
Income From S Corporations.
Enclose a copy of each Schedule NJ-K-1,
Form CBT-100S, which you received
from the S corporation(s). If you did not
receive a Schedule NJ‑K‑1, you must enclose a copy of the Federal Schedule K‑1
and complete Reconciliation Worksheet B
contained in Tax Topic Bulletin GIT‑9S,
Income From S Corporations. Be sure to
retain the completed worksheet for your
records.
Line 22 - Net Gains or Income
From Rents, Royalties,
Patents, and Copyrights
Enter on Line 22 the amount of net in­
come from New Jersey Schedule C,
Line 3. Enclose Schedule C with your
return. See page 48.
Line 23 - Net Gambling
Winnings
New Jersey Lottery winnings from prize amounts
exceeding $10,000 are
taxable for New Jersey gross income tax
purposes. The individual prize amount,
not the total amount of New Jersey Lottery winnings over the year, determines
taxability.
Enter on Line 23 the amount of your net
gambling winnings. You may deduct your
gambling losses from your winnings that
occurred during the same year. You may
use New Jersey Lottery losses to offset
other gambling winnings. If your net
gambling winnings are less than zero,
make no entry.
You must be able to substantiate gam­
bling losses used to offset winnings re­
ported on your New Jersey income tax
return. Evidence of losses may take sev­
eral forms, including a daily log or journal of wins and losses, canceled checks,
losing race track pari-mutuel tickets,
losing lottery tickets, etc. With respect to
winnings or losses resulting from casino
gambling, letters from casinos which
purport to “rate” the gambling activity of
an individ­ual or “estimate” losses are acceptable as part of the evidential material
required to prove losses.
Remember, do not include any winnings from prizes in the amount of
$10,000 or less from the New Jersey
State Lottery.
Although no specific rider to the New Jersey income tax return is required to substantiate gambling losses, it is sug­gested
that if you enter gambling win­nings net
of losses on Line 23 of the re­turn, you
should note the total winnings and total
losses on a supporting schedule. This
continued
28
2010 Form NJ-1040 Line-by-Line Instructions
Line 23 - Net Gambling Winnings - continued
procedure may eliminate certain questions
in the event the return is se­lected for audit.
Line 24 - Alimony and
Separate Maintenance
Payments Received
Enter on Line 24 the total amount of ali­
mony and separate maintenance payments
you received which were required under a
decree of divorce/dissolution or separate
mainte­nance. Do not include payments
received for child support.
Line 25 - Other
Enter on Line 25:
Amounts Received as Prizes and
Awards. A prize won in a raffle, drawing,
television or radio quiz show, contest, or
any other event is tax­able and must be included on Line 25. Any prizes or awards
re­ceived in goods or services must be in­
cluded as income at fair market value.
Income in Respect of a Decedent. If you
had the right to receive income that the
deceased person would have received had
he or she lived, and the income was not
included on the decedent’s final return,
you must report the income on your own
return when you receive it. The income
is reported on Line 25, “Other” income.
En­close a schedule of the items of income
reported together and included on Line 25.
Income From Estates and Trusts. Bene­
ficiaries receiving income from an estate
or trust must include on Line 25 the Total
Distribution reported on Schedule NJK‑1,
Form NJ-1041. If a Schedule NJK‑1
was not received, include on Line 25
the net of the items listed on the Federal
K-1 received. Interest, dividends, capital
gains, business or partnership income,
etc. as listed on the Federal K‑1(s) must
be adjusted to reflect New Jersey tax law
and then netted together before inclusion
on Line 25, “Other” income. Be sure to
include income which is not subject to
Federal income tax but is subject to New
Jersey gross income tax, such as interest from and losses on the disposition of
obligations of states and their political
­subdivisions, other than New Jersey and
its political subdivisions, and exclude
income and losses not subject to New
Jersey tax, such as gains on New Jersey
tax-exempt securities.
For tax years beginning on or after January 1, 2004, New Jersey income tax law
has uncoupled from certain changes in
Federal depreciation and expense deduction limits. The Gross Income Tax
Depreciation ­Adjustment Worksheet GITDEP instructions explain the New Jersey
adjustments required to determine income
reportable in the various net income categories. See page 63 for how to request
Worksheet GIT-DEP and instructions.
For taxable years beginning after December 31, 2004, New Jersey income tax
law has ­uncoupled from some provisions
of the IRC Section 199 deduction. Information regarding the New Jersey limitations and calculations can be found on the
Division’s Web site
(www.state.nj.us/treasury/­taxation/).
­ nclose a copy of the NJK-1(s) or FedE
eral K‑1(s).
If the income from a grantor trust is reportable by or taxable to the grantor for
Federal income tax purposes, it is also
taxable to the grantor for New Jersey gross
income tax purposes. The grantor must
report the interest, dividends, capital
gains, business income, partnership income, net pro rata share of S corporation
income, etc. in the categories of income
as required for gross income tax purposes
and not as income from Estates and
Trusts. Enclose a copy of the New Jersey
or Federal Grantor Trust ­Attachment.
Scholarships and Fellowships. Scholar­
ships and fellowship grants are taxable and
must be included on Line 25 unless they
satisfy all of the following conditions:
1. The primary purpose of the grant is
to further the recipient’s education or
training; and
2. The grant neither represents payments
for past, present, or future services nor
payments for services which are sub­
ject to the direction or supervision of
the grantor (e.g., a fellowship given in
exchange for teaching); and
3. The grant is not for the benefit of the
grantor.
Residential Rental Value or Allowance
Paid by Employer. Enter on Line 25
either the rental value of a residence fur­
nished by an employer or the rental al­
lowance paid by an employer to provide
a home. The rental value of the residence
furnished is excludable and should not be
reported provided that:
1. The lodging is provided on the busi­
ness premises of the employer; and
2. The lodging is furnished for the con­
venience of the employer; and
3. The employee is required to accept such lodging as a condition of
­employment.
Other. Enter on Line 25 the amount of
any taxable income for which a place has
not been provided elsewhere on the re­
turn. Income from sources both legal and
illegal is subject to tax.
Line 26 - Total Income
Enter on Line 26 the total of Lines 14,
15a, 16, 17, 18, 19, 20, 21, 22, 23, 24,
and 25.
Line 27a - Pension Exclusion
You qualify for the New Jersey pension
exclusion if:
Maximum Pension Exclusion
Amount:
For Filing Status:
$20,000
Married/CU couple, filing joint return
$15,000
Single
Head of household
Qualifying widow(er)/surviving CU partner
$10,000
Married/CU partner, filing separate return
continued
2010 Form NJ-1040 Line-by-Line Instructions
29
Line 27a - Pension Exclusion - continued
♦
♦
You (and/or your spouse/civil union
partner if filing jointly) were 62 years
of age or older or disabled as defined
by Social Security guidelines on the
last day of the tax year; and
Total income from Line 26 for the entire year was $100,000 or less.
Note: If the amount on Line 26 is more
than $100,000, you are not eligible for the
pension exclusion. You may still be eligible
for a special exclusion of up to $6,000. See
the instructions for Line 27b on page 30
to determine if you qualify for this special
­exclusion.
If you qualify for the pension exclusion, you may exclude all or a part of
the income you received during the year
from tax­able pensions, annuities, and
IRA withdrawals. You may exclude up to
$20,000 (filing status married/CU couple,
filing joint return), $15,000 (filing status
single, head of household, or qualifying widow(er)/surviving CU partner), or
$10,000 (filing status married/CU partner,
filing separate return).
Enter on Line 27a the lesser of the amount
reported on Line 19 or the amount next
to your filing status from the Maximum
Pension Exclusion chart on page 28. The
amount on Line 27a should never be
more than the amount on Line 19. Partyear residents, see page 9.
When you and your spouse/civil union
partner file a joint r­ e­turn and only one
of you is disabled or 62 years of age or
older, you may still claim the maximum
pension exclusion. How­ever, only the
pension, annuity, or IRA withdrawal of
the spouse/civil union partner who is 62
years of age or older or disabled may be
­excluded.
If you and/or your
spouse/civil union partner
were 62 years of age or
older on the last day of the tax year and
did not use the maximum pen­sion exclusion amount for your filing status, or you
did not use the pension ex­clusion because
you did not report any income on Line 19,
you may still qual­ify for other income exclusions. See the instructions for Line 27b,
“Other Retire­ment Income E
­ xclusion.”
Worksheet D
Other Retirement Income Exclusion
Age Requirement: 62 or older
Part-year residents, do not complete this worksheet. See instructions on page 9.
Part I – Unclaimed Pension Exclusion
Is total income from Line 26, NJ-1040 for the entire year MORE than $100,000?
Yes. Do not complete Part I. Enter “0” on line 8 and continue with Part II.
No. Continue with line 1.
1. Enter the amount from Line 14, NJ-1040 ............................... 1. __________
2. Enter the amount from Line 17, NJ-1040 ............................... 2. __________
3. Enter the amount from Line 20, NJ-1040 ............................... 3. __________
4. Enter the amount from Line 21, NJ-1040 ............................... 4. __________
5. Add lines 1, 2, 3, and 4 ........................................................... 5. __________
Is the amount on line 5 MORE than $3,000?
Yes. Enter “0” on line 8 and continue with Part II.
No. Continue with line 6.
6. Enter:
$20,000
$15,000
$10,000
if your filing status is:
Married/CU couple, filing joint return
Single; Head of household; Qualifying widow(er)/
surviving CU partner
Married/CU partner, filing separate return . ........... 6. __________
7. Enter the amount from Line 27a, NJ-1040.............................. 7. __________
8. Unclaimed Pension Exclusion. Subtract line 7 from line 6.
If zero, enter “0.” Continue with Part II ................................. 8. __________
Part II – Special Exclusion
9a. Are you (and/or your spouse/civil union partner if filing jointly) now receiving, or will you (and/or your spouse/civil union partner if filing jointly) ever
be eligible to receive Social Security or Railroad Retirement Benefits?


No — Continue with item 9b
Yes — Enter “0” on line 9 and continue with line 10
9b. Would you (and your spouse/civil union partner if filing jointly) be receiving
or ever be eligible to receive Social Security or Railroad Retirement
Benefits if you had participated in either program?
 No — Enter “0” on line 9 and continue with line 10
 Yes — Enter on line 9 the amount of exclusion for your
filing status shown below and continue with line 10
Enter: if your filing status is:
$ 6,000 Married/CU couple, filing joint return; Head of household;
Qualifying widow(er)/surviving CU partner
$ 3,000 Single; Married/CU partner, filing
separate return ........................................................ 9. __________
10. Your Other Retirement Income Exclusion
Add lines 8 and 9. Enter here and on Line 27b, NJ-1040.
If the amount here is zero, make no entry on Line 27b......... 10. __________
(Keep for your records)
continued
2010 Form NJ-1040 Line-by-Line Instructions
30
Line 27b - Other Retirement
Income Exclusion
If you (and/or your spouse/civil union
partner if filing jointly) were 62 years
of age or older on the last day of the tax
year, you may qualify to exclude other income on Line 27b. There are two parts to
the total exclusion: Part I, the unclaimed
portion of your pension exclusion, and
Part II, a special exclusion for taxpayers
who are unable to receive Social Security
or Railroad Retirement benefits. Each part
has different eligibility requirements. Use
Worksheet D on page 29 to calculate the
total exclusion amount you are eligible to
claim. If you were a part-year resident, do
not complete the worksheet. See page 9.
I. Unclaimed Pension Exclusion. You are
eligible to use the unclaimed portion
of your pension exclusion on Line 27b
if:
♦ You
(and/or your spouse/civil union
partner if filing jointly) were 62
years of age or older on the last day
of the tax year; and
♦ Total
income from Line 26 for the
entire year was $100,000 or less;
and
from wages, net profits
from business, distributive share of
partnership income, and net pro rata
share of S corporation income totaled $3,000 or less; and
♦ Income
♦ You
did not use the maximum pension exclusion on Line 27a (your
taxable pension, annuity, or IRA
withdrawal was less than the exclusion amount for your filing status or
you did not receive pension, annuity,
or IRA withdrawal income).
II. Special Exclusion for Taxpayers Unable to Receive Social Security or
Railroad Retirement Benefits. This
benefit is not related to the pension
exclusion and, if you qualify, you
may claim it whether or not you use
the maximum pension exclusion. You
qualify for this additional exclusion on
Line 27b if:
♦ You
(and/or your spouse/civil union
partner if filing jointly) were 62
years of age or older on the last day
of the tax year; and
♦ You
(and your spouse/civil union
partner if filing jointly) are unable to
receive Social Security or Railroad
Retirement benefits, but would have
been eligible for benefits had you
fully participated in either p­ rogram.
Note: When you and your spouse/civil
union partner file a joint return and only one
of you is 62 years of age or older, you may
claim the full ­exclusion. However, only the
income of the spouse/civil union partner
who is age 62 or older may be e­ xcluded.
For more detailed information on using
the income exclusions on Line 27b, request Tax Topic Bulletin GIT-1, Pensions
and Annuities.
Line 27c - Total Exclusion
Amount
Add Line 27a and Line 27b and en­ter the
total on Line 27c.
Line 28 - New Jersey Gross
Income
Subtract Line 27c from Line 26 and enter
the result on Line 28. If less than zero,
make no entry.
If you were a New Jer­sey
resident for the en­tire
year and your Gross Income on Line 28 is $20,000 or less
($10,000 if filing status is single or married/CU partner, filing separate return), you have no tax liability to New
Jersey and no return must be filed. If
you are filing a return only to obtain a
refund of taxes with­held or estimated
payments made, do not complete
Lines 29 through 43. Continue completing the return with Line 44. See instructions on page 38.
Note: If you qualify, you may receive a
New Jersey earned income tax credit even
if you have no tax liability to New Jersey
and are not required to file a return. See the
instructions for Line 50.
Homeowners and tenants age 65 or older
or disabled who are not required to file a
New Jersey income tax return (because
of income below the filing threshold) and
who meet the qualifications for a property
tax credit may file only Form NJ-1040-H
to claim the credit. See the instructions on
page 49.
You may claim an exemption from with­
holding if you expect to have no New
Jersey income tax liability for the taxable year because your gross income will
be less than the minimum income filing
threshold. Complete Form NJ-W4 and
submit it to your em­ployer to claim the
exemption.
If you were a New Jersey resident for
only part of the year, see “Guidelines for
Part-Year Residents” on page 9.
Exemptions and Deductions
(Lines 29–34)
New Jersey allows deductions only for
ex­emptions, certain medical expenses,
qualified Archer medical savings account
(MSA) con­tributions, health insurance
costs of the self-employed, alimony and
separate maintenance payments, qualified
conservation contributions, and a health
enterprise zone deduction for qualified
taxpayers. No deduction is allowed for
adjustments taken on the Federal return
such as employee business expenses, IRA
contributions, and Keogh Plan contributions. However, be sure to keep records
of all contributions to IRAs and Keogh
Plans. You will need this information
when you make withdrawals in future
years. Part-year residents must follow the
guidelines on page 9.
Line 29 - Total Exemption
Amount
Calculate your total exemption amount as
follows:
From Line 12a
× $1,000 =
From Line 12b
× $1,500 =
Total Exemption Amount
Enter the number of exemptions from
Line 12a, Form NJ-1040. Multiply the
number by $1,000 and enter the result.
continued
2010 Form NJ-1040 Line-by-Line Instructions
31
Line 29 - Total Exemption Amount - continued
Enter the number of exemptions from
Line 12b, Form NJ-1040. Multiply the
number by $1,500 and enter the result.
Add together the exemption amounts
­calculated on page 30 and enter the total
on Line 29, Form NJ-1040.
Line 30 - Medical Expenses
You may deduct certain medical expenses
that you paid during the year for yourself, your spouse/civil union partner or
domestic partner, and your dependents.
How­ever, you cannot deduct expenses
for which you were reimbursed. Only ex­
penses in excess of 2% of your income
may be deducted. You may also deduct
qualified Archer MSA con­tributions. Use
Worksheet E below to calculate your
deduction for medical expenses/Archer
MSA ­contributions.
Allowable Medical Expenses. Medical
expenses means nonreimbursed payments
for physicians, dental and other medical
fees, prescription eyeglasses and contact lenses, hospital care, nursing care,
medi­cines and drugs, prosthetic devices,
X‑rays, and other diagnostic services
con­ducted by or directed by a physician
or dentist. In addition, medical expenses
may also include amounts paid for trans­
portation primarily for and essential to
medical care and insurance (including
amounts paid as premiums under Part B
of Title XVIII of the Social Security Act,
relating to supplementary medical insur­
ance for the aged) covering medical care.
As a general rule, medical expenses allowed for Federal income tax purposes
will be allowed for New Jersey income
tax purposes.
N o t e : Do not include on line 1,
­Worksheet E
♦ Contributions you made to an Archer
MSA or any amounts paid or disbursed
from an Archer MSA that have been
excluded from gross income; or
♦ Any amounts taken as a deduction on
line 5, Worksheet E, for the health insurance costs of the self-employed.
Archer MSA Contribu­tions. Enter on
line 4, Worksheet E the amount of your
qualified Archer MSA contributions from
Federal Form 8853. New Jersey follows
the Federal rules for this deduction. Your
contribution may not exceed 75% of the
amount of your annual health plan deduc­
tible (65% if you have a self-only plan).
Enclose Federal Form 8853 with your
return. Excess contributions that you
withdraw before the due date of your tax
return are not taxable. However, you must
report the earnings associated with the excess contributions you withdraw as wages
on Line 14.
Self-Employed Health Insurance Deduction. If you are considered a self­employed individual for Federal income
tax purposes, or you received wages in
2010 from an S corporation in which you
Worksheet E
Deduction for Medical Expenses
1. Total nonreimbursed medical expenses . .................................... 1._ _________
2. Enter Line 28, Form NJ-1040_______________ .02 = ........... 2._ _________
3. Medical Expenses Deduction. Subtract line 2 from
line 1 and enter result here. If zero or less, enter zero ............... 3._ _________
4. Enter the amount of your qualified Archer
MSA contributions from Federal Form 8853 ............................. 4._ _________
5. Enter the amount of your self-employed health insurance
deduction .................................................................................... 5._ _________
6. Total Deduction for Medical Expenses. Add lines 3,
4, and 5. Enter the result here and on Line 30, Form
NJ-1040. If zero, enter zero here and make no entry on
Line 30, Form NJ-1040 .............................................................. 6._ _________
(Keep for your records)
were a more-than-2% shareholder, you
may deduct the amount you paid during
the year for health insurance for yourself, your spouse/civil union partner or
domestic partner, and your dependents.
The amount of the deduction may not
exceed the amount of your earned income, as defined for Federal income tax
purposes, derived from the business under
which the insurance plan is established.
You may not deduct any amounts paid
for health insurance coverage for any
month during the year in which you were
eligible to participate in any subsidized
health plan maintained by your (or your
spouse’s/civil union partner’s or domestic
partner’s) ­employer.
Line 31 - Alimony and
Separate Maintenance
Payments
Enter on Line 31 the amount of alimony
and separate maintenance paid which was
required under a decree of divorce/dissolution or separate maintenance. Do not
include payments for child support.
Line 32 - Qualified
Conservation Contributions
Enter on Line 32 the amount of any
contribution you made for con­servation
purposes of a qualified real property interest in property located in New Jer­sey. The
amount of the deduction is the amount of
the contribution allowed as a deduction
in computing your taxable in­come for
Federal income tax purposes. If you are
required to file Federal Form 8283 with
your Federal Form 1040, enclose a copy.
Line 33 - Health Enterprise
Zone Deduction
Eligible taxpayers engaged in providing
“primary care” medical and/or dental services at a qualified practice located in or
within five miles of a designated Health
Enterprise Zone (HEZ) enter the amount
of their HEZ deduction on Line 33. Partners and S corporation shareholders of a
qualified practice enter the HEZ deduction amount listed on Schedule NJK‑1,
Form ­­NJ­­‑1065, or Schedule NJ‑K‑1,
Form CBT‑100S. Sole proprietors must
continued
32
2010 Form NJ-1040 Line-by-Line Instructions
Line 33 - Health Enterprise Zone Deduction - continued
calculate the amount of their HEZ deduction for Line 33. For i­nformation on
eligibility requirements and how to calculate the HEZ deduction, see Technical
Bulletin TB-56, Health E
­ nterprise Zones,
which is available on the Division’s Web
site (www.state.nj.us/treasury/­taxation/).
Principal Residence
A principal residence means a homestead,
either owned or rented, actually and continually occupied as your permanent residence. Do not include property taxes paid
for a vacation home, a “second home,” or
property which the owner rents to someone else.
the dwelling is rented to a tenant and
property taxes are paid by the disabled
veteran owner on the rented portion,
such taxes may not be entered on Line
36a of the property owner’s return.
However, eligible tenants may enter
18% of the rent paid on their own income tax returns.
Line 34 - Total Exemptions
and Deductions
Homeowners
Enter on Line 36a the property taxes
paid for the home in New Jersey that
you owned and lived in as your principal
residence. Both single-family homes and
certain multi-unit properties may qualify.
See below.
P.I.L.O.T. Payments. Do not enter on
Line 36a P.I.L.O.T. (Payments-in-Lieuof-Tax) payments you made to your
municipality as a homeowner. These
payments are not property taxes.
Enter on Line 34 the total of Lines 29, 30,
31, 32, and 33.
Line 35 - Taxable Income
Subtract Line 34 from Line 28 and enter
the result on Line 35. If Line 35 is zero or
less, make no entry.
Line 36a - Total Property
Taxes Paid
Enter on Line 36a the property taxes due
and paid during 2010 on your qualified
principal residence in New Jersey. For
tenants, 18% of the rent paid during the
year is considered property taxes paid.
Read the instructions below to make sure
you enter the correct amount based on
your circumstances.
Complete Worksheet F-1 before entering
an amount on Line 36a if you had more
than one New Jersey residence during
2010, your principal residence had multiple owners (or multiple tenants), or consisted of multiple units.
Claiming the Property
Tax Deduction/Credit.
Homeowners and tenants
who pay property taxes, either directly or
through rent, on their principal residence
in New Jersey may qualify for either a
deduction or a refundable credit. You will
use the amount from Line 36a to determine whether you will receive a greater
tax benefit by claiming a property tax deduction on Line 36c or a property tax
credit on Line 48. See the instructions for
determining the amount of your property
tax deduction/credit on page 35. You will
not receive either a deduction or credit
unless you complete Line 36c or Line 48.
Multiple Owners. If you own your
principal residence with someone else
(other than your spouse/civil union
partner) enter the amount of property
taxes paid that reflects your percentage of ownership in the property.
Complete Worksheet F-1 to calculate
the amount.
Multi-Unit Properties. If you own a
multi-unit property and occupy a portion of the property as your principal
residence, enter the property taxes
paid for the percentage of the property
you occupy. Complete Worksheet F-1
to calculate the amount. Enter an
amount on Line 36a only if the property contains four units or less, and of
these four units, only one may be used
for commercial purposes.
Condominiums and Co-ops. A condominium unit or a unit in a cooper­
ative housing complex or mutual
housing corporation is considered a
single-family dwelling.
Continuing Care Communities. As
a resident in a continuing care retirement community, you are considered
a homeowner if the continuing care
contract requires you to pay the proportionate share of property taxes attributable to your unit.
Disabled Veterans. Totally and
permanently disabled veterans who
have a 100% exemption from local property taxes do not enter an
amount on Line 36a. If any portion of
Life Tenancy. You are considered
to be a homeowner if you have life
tenancy rights or hold a lease for 99
years or more.
Tenants
Enter on Line 36a the amount of property
taxes paid for a home or apartment you
rented in New Jersey and lived in as your
principal residence, provided that the
building is subject to local property taxes
and your dwelling unit contains its own
separate kitchen and bathroom that are
not shared with others in the building. For
tenants, 18% of the rent paid during the
year is considered property taxes paid.
Mobile Homes. If you own a mobile
home which is located in a mobile
home park, you are considered a tenant. For more information on mobile
homes, contact the New Jersey Division of Taxation Customer Service
Center.
Tax-Exempt, Subsidized, and Cam­
pus Housing. Tenants living in dwellings which are not subject to local
property taxes do not enter 18% of the
rent paid on Line 36a. This includes:
tenants living in tax-exempt housing
or other dwellings owned by the State,
County, Municipal, or Federal government; students living in on-campus
apartments at State colleges and universities; tenants living in dwellings
owned by religious, charitable, or
other nonprofit organizations (including on-campus apartments at private
nonprofit colleges and universities),
if the property is exempt from local
property taxes; and tenants who lived
continued
2010 Form NJ-1040 Line-by-Line Instructions
33
Line 36a - Total Property Taxes Paid - continued
in a dwelling on which P.I.L.O.T.
(Payments-in-Lieu-of-Tax) payments
were made to the municipality.
Do not enter a figure on Lines 36a 36c or Line 48 of the tax return if the
dwelling you rent is not subject to
local property taxes. If you are not
sure whether the dwelling you rent is
subject to local property taxes, contact
your building manager or the municipal tax assessor for information.
The Division of Taxation audits returns to ensure compliance with these
requirements.
Calculating the Amount to Enter on
Line 36a
Review the information below for determining the amount of property taxes to
enter on Line 36a if:
♦
You had more than one New Jersey
residence during 2010; or
♦ Your principal residence had multiple
owners or multiple tenants, or consisted of multiple units; or
♦ You and your spouse/civil union partner file separate returns but maintain
the same principal residence; or
♦ You were a part-year resident.
Spouses/Civil Union Partners Filing
Separate Returns, but Maintaining
Same Principal Residence. If you and
your spouse/civil union partner file separate returns but maintain the same principal residence, enter on Line 36a one-half
of the property taxes (or one-half of 18%
of rent) due and paid.
Multiple Residences, Owners, Units,
or Tenants. Complete Worksheet F-1 ­on
page 34 before completing Line 36a if:
♦
♦
♦
♦
♦
You lived in more than one qualifying
New Jersey residence during 2010; or
You shared ownership of a principal
residence during the year with anyone
other than your spouse/civil union
partner; or
A principal residence you owned during
the year consisted of multiple units; or
Anyone other than your spouse/civil
union partner occupied and shared rent
with you for an apartment or other
rental dwelling unit; or
You were both a homeowner and a
tenant during the year.
If you were a homeowner, enter the
amount from line 4, Worksheet F-1 on
Line 36a. If you were a tenant, enter the
amount from line 9, Worksheet F-1 on
Line 36a. If you were both a home­owner
and a ten­ant during the year, add the
amount from line 4, Worksheet F-1 and
the amount from line 9, Worksheet F-1 and
enter the total on Line 36a.
If you lived for part of the year in a residence that did not meet the requirements
on page 32, do not enter on Line 36a any
property taxes paid for the period of time
you lived in that residence. However,
if you moved during the year and lived
for part of the year in a residence that
qualifies, complete Worksheet F-1 for the
qualified residence only. Do not list any
information pertaining to the nonqualified
residence.
Part-year residents. If you were a partyear New Jersey resident, and you were
either a qualified homeowner or tenant,
or both a homeowner and a tenant during the part of the year you lived in this
State, enter on Line 36a the total amount
of property taxes (or 18% of rent) due and
paid during your period of residence (see
page 9).
Note: Part-year residents must complete
Worksheet F-1 only if one or more of the
conditions listed under Multiple Residences,
Owners, Units, or Tenants above apply.
Completing Worksheet F-1
Part I - Homeowners
Principal Residences Owned
in New Jersey (Lines 1–3)
List the address of each qualified New
Jersey residence you owned and occupied
as your principal residence during 2010.
Complete column 1 through column 5 for
each address.
If you were both an owner and a tenant at
the same address, enter the required information in both Part I and Part II.
Column 1
Enter the number of days you owned and
occupied this home as your principal residence in 2010. If this was your residence
for all of 2010, enter 365. The total number of days in Part I and Part II may not
exceed 365.
Column 2
Enter the share (percentage) of this residence you (and your spouse/civil union
partner) own(ed). Enter this figure as a
decimal (e.g., if the share is 50%, enter
0.50). If you (and your spouse/civil union
partner) were the sole owner(s), enter 1.00.
Column 3
If this property consists of more than one
unit, indicate the share (percentage) of the
property used as your principal r­ esidence.
Enter this figure as a decimal (e.g., enter
25% as 0.25).
Column 4
Enter the total property taxes paid on this
property during 2010 for the period indicated in column 1.
Column 5
Multiply the decimal in column 3 by the
property tax amount in column 4. If there
is no figure in column 3, use the decimal
in column 2. Enter the result in column 5.
For example, total property taxes paid
were $2,000, column 2 is 1.00, and
column 3 is 0.50. The calculation for
column 5 is 0.50  $2,000 = $1,000.
Line 4 - Property Taxes
Add your share of property taxes paid in
column 5, lines 1 through 3, and enter the
total on line 4.
continued
34
Completing Worksheet F-1
Worksheet F-1 - continued
Worksheet F-1
PART I: HOMEOWNERS
Principal residences you owned in New Jersey during 2010
(1)
Number of days in 2010 in this residence as an owner
Address
(2)
(3)
(4)
(5)
Share of property
Share of property
Total property taxes Your share of
owned by you
used as your
paid on this property property taxes paid
(and your spouse/
principal residence
for this period
on this property
civil union partner)
for this period
1.
2.
3.
4. Your share of total property taxes paid in 2010 for your principal residences (total of column 5)
Use this amount to complete Line 36a*..........................................................................................................................................
PART II: TENANTS
Principal residences you rented in New Jersey during 2010
(1)
(2)
(3)
Number of days in Total number of
Total rent paid by all 2010 in this residence
tenants who people living in this as a tenant
shared the rent
residence during this period
Address
(4)
Total rent paid by you
(and your spouse/civil union
partner) for this residence
during this period
5.
6.
7.
8. Your share of total rent paid in 2010 for your principal residences (total of column 4)..........................................................
9. Rent constituting property taxes (line 8  .18)
Use this amount to complete Line 36a*.................................................................................................................................
*If your filing status is married/CU partner, filing separate return and both you and your spouse/civil union partner maintain the same principal
residence, use one-half of this amount when completing Line 36a.
(Keep for your records)
Part II - Tenants
Principal Residences Rented
in New Jersey (Lines 5–7)
List the address of each qualified New
Jersey residence you rented and occupied
as your principal residence during 2010.
Complete column 1 through column 4 for
each address.
If you were both an owner and a tenant at
the same address, enter the required information in both Part I and Part II.
Column 1
Enter the number of days you rented and
occupied this home as your principal residence in 2010. If this was your residence
for all of 2010, enter 365. The total number of days in Part I and Part II may not
exceed 365.
Column 2
If you lived with someone (other than
your spouse/civil union partner) and
shared the rent with them, enter the total
number of tenants who shared the rent
(including yourself). For this purpose you
and your spouse/civil union partner are
considered one tenant.
Column 3
Enter the total amount of rent paid by all
tenants (including yourself) during 2010
for the period indicated in column 1.
Column 4
Divide the amount in column 3 by the
number in column 2, and enter the result
in column 4.
Line 8 - Rent
Add your share of rent paid in column 4,
lines 5 through 7, and enter the total on
line 8.
Line 9 - Rent Constituting
Property Taxes
Multiply the amount on line 8 by 18%
(0.18) and enter the result on line 9.
continued
2010 Form NJ-1040 Line-by-Line Instructions
Homeowner on October 1,
2010 (Line 36b)
If you owned and occupied a home in
New Jersey that was your principal residence on October 1, 2010, and property
taxes were paid on that dwelling, fill in
the oval on this line. Do not fill in the
oval if you were a tenant on October 1,
2010, or if you were not a homeowner on
October 1, 2010.
Eligibility for the Property
Tax Deduction/Credit
(Lines 36c and 48)
Homeowners and tenants who pay property taxes, either directly or through rent,
on their principal residence in New Jersey
may qualify for either a deduction or a
refundable credit.
The property tax deduction reduces your
taxable income. Therefore, the tax benefit
varies depending on the amount of your
taxable income, the amount of your prop­
erty taxes or rent, and your filing status.
The property tax credit reduces your tax
due. The credit increases the total payments and/or credits on Line 54, Form
NJ‑1040. These payments and/or credits
are subtracted directly from your tax lia­
bility. To determine the actual tax benefit
you will receive (how much you will
reduce your tax liability) when claiming a property tax deduction, you must
calculate your tax liability both with a
deduction and without a deduction. Taxpayers who do not reduce their tax liability by $50 or more ($25 if spouses/civil
union partners file separate returns but
maintain the same principal residence)
when claiming the property tax deduction should claim the property tax credit
instead.
Eligibility Requirements. To be eligible
for a property tax deduction or property
tax credit:
♦
You must have been domiciled and
maintained a principal residence as a
homeowner or tenant in New Jersey
during 2010; and
♦
Your principal residence, whether
owned or rented, must be subject to local property taxes, and property taxes
must have been paid on that residence
either as actual property taxes or
through rent; and
♦
Your rented dwelling must have
its own separate kitchen and bath
­facili­ties; and
♦
Your gross income on Line 28 is
more than $20,000 ($10,000 if filing
status is single or married/CU partner, filing separate return), or you
(and/or your spouse/civil union partner if filing jointly) were 65 years of
age or older or blind or disabled on
the last day of the tax year.
Seniors or Blind/Disabled Persons With Income Below Filing Threshold
If you (or your spouse/civil union partner if filing jointly) were 65 years of age or
older or blind or disabled on the last day of the tax year, and your gross in­come on
Line 28 is $20,000 or less ($10,000 if filing status is single or married/CU partner,
filing separate return), and you satisfy the eligibility requirements, you qualify for
a property tax credit in the amount of $50 ($25 if you and your spouse/civil union
partner file separate returns but maintain the same principal residence).
If you are eligible for a property tax credit as either a homeowner or tenant, and
you:
Are eligible and file for a 2010 homestead benefit because you were a New Jer-
♦
sey homeowner on October 1, 2010, your credit will automatically be included
with your homestead benefit. If you are filing Form NJ‑1040, do not complete
Line 36c to claim a property tax deduction or Line 48 to claim a property tax
credit. Information on eligibility and how to apply for a homestead benefit can be
found on the Division’s Web site (www.state.nj.us/treasury/taxation/).
Are not eligible for a 2010 homestead benefit because you were not a home-
♦
owner on October 1, 2010, you may claim the property tax credit on Form
NJ-1040 or you can file the property tax credit application, Form NJ-1040-H only.
See page 49. Do not file both Form NJ-1040 and Form NJ-1040-H.
35
Taxpayers who were not 65 years of
age or older or blind or disabled on December 31, 2010, with gross income of
$20,000 or less ($10,000 if filing status is
single or married/CU partner, filing separate return), are not eligible for a property
tax credit.
If you are not eligible for a property
tax deduction or credit, make no entry
on Lines 36c or Line 48 and continue
completing the return with Line 37.
Line 36c - Property Tax
Deduction
If you satisfied the eligibility requirements above, you may be able to
deduct up to 100% of property taxes due
and paid or up to $10,000, whichever is
less. For tenants, 18% of the rent paid
during the year is considered property
taxes paid.
If you were an eligible
homeowner or a tenant
during some part of 2010,
you qualify for a property tax deduction
or credit even if you were not a homeowner or a tenant on October 1, 2010.
If you are eligible for a property tax
deduction or credit, and you:
Are not claiming credit for taxes paid
♦
to other jurisdictions, complete Worksheet F on page 36 to determine the
amount of your property tax deduction
and whether you should elect to take
the property tax credit on Line 48 instead of the deduction on Line 36c.
Are claiming credit for taxes paid to
♦
other jurisdictions, first complete
lines 1 and 2 of Worksheet F. Then
complete Schedule A and Worksheet H
to determine whether you will receive
a greater tax benefit by taking the
property tax deduction or the property
tax credit. See the instructions for
Schedule A on page 42.
If you will receive a greater tax benefit
by taking the property tax deduction,
enter on Line 36c the amount of the property tax deduction from Worksheet F or
Schedule A, as appropriate and make no
entry on Line 48.
continued
36
Completing Worksheet F
Worksheet F – Property Tax Deduction/Credit
Review the eligibility requirements on page 35 before completing Worksheet F. Part-year residents see instructions on page 9.
Complete both columns of this worksheet to find out whether the Property Tax Deduction or the Credit is better for you. If you claim a
credit for taxes paid to other jurisdictions, complete only lines 1 and 2 of this worksheet. Then complete Schedule A and
Worksheet H.
1. Property Tax. Enter the property taxes you paid in 2010 from Line 36a of Form NJ-1040.
Property tax reimbursement (Senior Freeze) applicants do not enter the amount from
Line 36a. See instructions on page 37.
1._______________
2. Property Tax Deduction. Enter the amount from line 1 of this worksheet or $10,000, whichever is less.
(Lesser of line 1 or $5,000 if you and your spouse/CU partner file separate returns but maintain the same
principal residence.) Also enter this amount on line 4, column A below. See instructions on page 37.
2._______________
STOP if you are claiming a credit for taxes paid to other jurisdictions. Complete
only lines 1 and 2. Then complete Schedule A and Worksheet H. See instructions
on page 42.
Column A
Column B
3. Taxable Income (Copy from Line 35 of Form NJ‑1040) ........................................... 3.
3.
4. Property Tax Deduction (Copy from line 2 of this worksheet) .................................. 4.
4.
5. Taxable Income After Property Tax Deduction (Subtract line 4 from line 3) ............ 5.
5.
6. Tax you would pay on line 5 amount (From Tax Table or Tax Rate Schedules) . ...... 6.
6.
–0–
7. Subtract line 6, column A from line 6, column B and enter the result here . ................................................ 7.
8. Is the line 7 amount $50 or more ($25 if you and your spouse/civil union partner file separate returns but maintain the
same principal residence)?
Yes. You receive a greater tax benefit by taking the Property Tax Deduction. Make the following entries on Form NJ‑1040.
Form NJ-1040
Enter amount from:
Line 36c
Line 4, column A
Line 37
Line 5, column A
Lines 38 and 39
Line 6, column A
Line 48
Make no entry
No. You receive a greater tax benefit from the Property Tax Credit. (Part-year residents, see instructions on page 9
before answering “No.”) Make the following entries on Form NJ-1040.
Form NJ-1040
Enter amount from:
Line 36c
Make no entry
Line 37
Line 5, column B
Lines 38 and 39
Line 6, column B
Line 48
$50 ($25 if you and your spouse/civil union partner file separate returns but maintain
the same principal residence). Part-year residents, see instructions on page 9.
(Keep for your records)
continued
Completing Worksheet F
37
Worksheet F - continued
Line 1 - Property Tax/Rent
Enter on line 1 your property taxes (or
18% of rent) paid during 2010 on your
qualified New Jersey residence from
Line 36a, Form NJ-1040.
Property Tax Reim­burse­
ment (Senior Freeze) Applicants. If you are eligible
for a property tax reimbursement for
2010, complete that application before
continuing.
If you file your application on Form
PTR‑1, enter on line 1 the amount of
your 2009 property taxes as reported on
Line 14 of your 2010 Property Tax Reimbursement Application, Form PTR‑1. (For
mobile home owners this is 18% of 2009
site fees.)
If you file your application on Form
PTR‑2, enter on line 1 the amount of your
base year property taxes a­ s reported on
Line 11 of your 2010 Property Tax Reimbursement Application, Form PTR‑2. (For
mobile home owners this is 18% of base
year site fees.)
N ote : If you owned your home with
someone other than your spouse/civil union
partner or if your home consists of more
than one unit, the amount of property taxes
you report must reflect your percentage of
ownership or the proportionate share of
property taxes for the unit you occupy as
your principal residence.
Line 2 - Property Tax
Deduction
Enter the amount from line 1 or $10,000,
whichever is less. Also enter this amount
on line 4, column A.
Note: If you and your spouse/civil union
partner file separate returns but maintain
the same principal resi­dence, and line 1 is
$5,000 or more, enter $5,000 on line 2. If
line 1 is less than $5,000, enter the amount
from line 1.
Note: If you are claiming a credit for taxes
paid to other jurisdictions, do not complete
lines 3 through 8 of Worksheet F. Complete
only lines 1 and 2. Then complete Schedule
A and Worksheet H.
Line 4 - Property Tax
Deduction
Enter on line 4, column A the amount
from line 2 Worksheet F.
Line 5 - Taxable Income After
Property Tax Deduction
For each column, subtract line 4 from line
3 and enter the result on line 5.
Line 6 - Tax on Line 5
For each column, enter on line 6 the
amount of tax on the income shown on
line 5. Use the Tax Table on page 53 or
the Tax Rate Schedules on page 62 to calculate the amount of tax.
Lines 7 and 8 - Deduction/
Credit Determination
After completing Worksheet F,
go to the instructions for Line 37
on page 38.
To determine whether a property tax de­
duction or a property tax credit is more
beneficial to you, subtract line 6, col­
umn A from line 6, column B and en­ter
the result on line 7. Part-year residents
see instructions on page 9 before continuing. If the amount on line 7 is $50 or
more ($25 if you and your spouse/civil
union partner file separate returns but
maintain the same principal residence),
you will re­ceive a greater benefit by taking the prop­erty tax deduction. If the
amount on line 7 is less than $50 ($25 if
you and your spouse/civil union partner
file separate returns but maintain the same
principal residence), you will re­ceive a
greater benefit by taking the prop­erty tax
credit. Follow the instructions on Worksheet F for completing Lines 36c, 37, 38,
39, and 48, Form NJ-1040.
Line 3 - Taxable Income
For each column, enter on line 3, Worksheet F the amount from Line 35, Form
NJ-1040.
continued
38
2010 Form NJ-1040 Line-by-Line Instructions
Line 37 - New Jersey Taxable
Income
Subtract Line 36c from Line 35. If zero or
less, make no entry.
Line 38 - Tax on Amount on
Line 37
Compute your tax by using one of the following methods.
Tax Table. If your New Jersey taxable
income is less than $100,000, you may
use the New Jersey Tax Table on page 53
or the New Jersey Tax Rate Schedules on
page 62 to find your tax. When using the
tax table, be sure to use the correct col­
umn. After you have found your tax, enter
the amount on Line 38.
Tax Rate Schedules. You must use
the New Jersey Tax Rate Schedules
on page 62 if your New Jersey taxable
­income is $100,000 or more. Use the correct sched­ule for your filing status. After
you have calculated your tax, enter the
amount on Line 38.
Line 39 - Tax
Enter on Line 39 the amount of tax from
Line 38, page 2.
Line 40 - Credit for Income
Taxes Paid to Other
Jurisdictions
Enter on Line 40 the amount of credit
allowed as calculated on Schedule A. If
you are claiming credit for income or
wage taxes paid to more than one jurisdiction, complete a Schedule A for each
(see instructions on page 42) and enter
on Line 40 the total amount of the credits
allowed from each Schedule A. If you
are claiming a property tax deduction or
credit, you must also complete Work‑
sheet H to determine the amount of
your benefit. If you are not eligible for a
property tax benefit, enter on Line 40 the
amount from Line 9, Col­umn B,
Schedule A(s).
The credit on Line 40 may not exceed
your tax on Line 38. Enclose Sched­
ule A(s) with your return. See the instructions for Schedule A on page 42.
Jurisdiction Codes (Line 40)
Code
Code
Multiple
Jurisdictions 00
Alabama
01
Arizona
03
Arkansas
04
California
05
Colorado
06
Connecticut
07
Delaware
08
Georgia
10
Hawaii
11
Idaho
12
Illinois
13
Indiana
14
Iowa
15
Kansas
16
Kentucky
17
Louisiana
18
Maine
19
Maryland
20
Massachusetts 21
Michigan
22
Minnesota
23
Mississippi
24
Missouri
25
Montana
26
Nebraska
27
New Hampshire 29
New Mexico
31
New York
32
North Carolina 33
North Dakota
34
Ohio
35
Oklahoma
36
Oregon
37
Pennsylvania
38
Rhode Island
39
South Carolina 40
Tennessee
42
Utah
44
Vermont
45
Virginia
46
West Virginia
48
Wisconsin
49
Dist. of Columbia 51
Philadelphia
52
Other
53
Enter in the boxes at Line 40 the code for
the jurisdiction for which you are claiming a credit. (See chart above.) If you are
claiming credit for taxes paid to more
than one jurisdiction (e.g., New York
State and New York City or Delaware and
Maryland), use the code for “Multiple
Jurisdictions.” If the jurisdiction to which
you paid taxes is not listed, use the code
for “Other.”
Line 41 - Balance of Tax
Subtract Line 40 from Line 39 and enter
the result on Line 41.
Line 42 - Sheltered Workshop
Tax Credit
Enter on Line 42 your Sheltered Workshop Tax Credit for the current year from
Part IV, line 12 of Form GIT-317. See
page 63 for how to request Form GIT‑317
and ­instructions. Enclose a copy of Form
GIT-317 with your return and retain a
completed copy for your records.
Line 43 - Balance of Tax After
Credit
Subtract Line 42 from Line 41 and enter
the result on Line 43.
Line 44 - Use Tax Due on
Out-of-State Purchases
If you were a New Jersey resident and
you purchased items or services that were
subject to New Jersey sales tax, you are
liable for use tax at the rate of 7% of the
purchase price if sales tax has not been
paid. If sales tax has been collected out
of State, use tax is only due if the tax was
paid at a rate less than 7%, based on the
difference.
For example:
♦ You purchased a computer for $1,500
from a seller located outside of New
Jersey and no sales tax was collected.
Your use tax liability to New Jersey
on this item is $105 ($1,500  .07 =
$105).
♦
On a trip to Maine you purchased
an antique desk for $4,000 and paid
Maine sales tax at the rate of 5%. The
difference, $80 (2% of the purchase
price), is due to New Jersey as use tax.
Individual taxpayers report and remit use
tax by either completing and filing the
Use Tax Return (Form ST-18) within 20
days after property is brought into New
Jersey or by reporting any use tax due on
Line 44 of their resident income tax return, Form NJ-1040.
Form ST-18 is provided in this booklet
for your convenience (in the center of the
booklet with other tax forms). You may
photocopy Form ST-18 and use it to remit
use tax throughout the year.
If you owe use tax and are remitting it
with Form NJ‑1040, compute the amount
of use tax due as follows:
Step 1
Items or services costing less than
$1,000 each. If you know the amount of
your purchases in this category, calculate
the exact amount of use tax due by multiplying the amount of your p­ urchases by
7% (.07). OR, if you have incomplete or
inaccurate receipts for your purchases,
you may use the Estimated Use Tax Chart
to estimate the amount of use tax due.
continued
2010 Form NJ-1040 Line-by-Line Instructions
39
Line 44 - Use Tax Due on Out-of-State Purchases - continued
Estimated Use Tax Chart
(for Step 1 computation only)
If your New Jersey
gross income is:
Use Tax
up to $15,000........................................ $ 7
$15,001 – $30,000................................... 22
$30,001 – $50,000................................... 32
$50,001 – $75,000................................... 42
$75,001 – $100,000................................. 53
$100,001 – $150,000............................... 67
$150,001 – $200,000............................... 85
$200,001 and over.......... .0426% (.000426)
of income, or $247,
whichever is less.
Note: Using the Estimated Use Tax Chart
to determine the amount of use tax you
report on Line 44 does not preclude the Division of Taxation from auditing your account.
New Jersey does have access to records
maintained by out-of-State businesses, and
if additional tax is due, you may receive an
assessment for the amount of use tax owed,
plus applicable penalties and i­nterest.
Step 2
Items or services costing $1,000 or
more each. You must calculate the exact
amount of use tax due on all purchases in
this category.
Step 3
Total use tax due. Add the amounts determined in Steps 1 and 2. Enter the result
on Line 44, Form NJ-1040.
If you do not owe use tax, you must enter
“0.00” on Line 44.
Line 45 - Penalty for
Underpayment of Estimated
Tax
To determine the amount of interest for
the underpayment of estimated tax, complete Form NJ-2210, Un­derpayment of
Estimated Tax by Individ­uals, Estates or
Trusts. Enter on Line 45 the amount of
interest due from line 19, Form NJ-2210.
Be sure to fill in the oval below Line 45
and enclose Form NJ-2210 with your return. See “Estimated Tax” on page 15.
Line 46 - Total Tax and
Penalty
Enter on Line 46 the total of Lines 43, 44,
and 45.
Line 47 - Total New Jersey
Income Tax Withheld
Enter on Line 47 the total New Jersey
in­come tax withheld, as shown on your
W‑2, W-2G, and/or 1099 statement(s).
All W-2 and 1099 statements must reflect your cor­rect social security number
for the with­holdings to be credited. If
the social secu­rity number is missing or
incorrect, you must obtain a corrected
statement. Only your employer/payer
can issue or correct these forms. If you
have not received a W-2 or 1099 form by
February 15, or if the form you received
is in­correct, contact your employer/payer
­immediately.
Form W-2. The W-2 must indicate the
amount of New Jersey tax withheld and
the “State” box must indicate that the tax
withheld was New Jersey income tax.
See sample W-2 on page 22. Enclose the
state copy of each withholding statement (W-2, W‑2G).
Do not include on Line 47 amounts
with­held as New Jersey unemployment
insur­ance/workforce development partnership fund/supplemental workforce
fund contributions (shown on the W-2 as
UI/WF/SWF, if combined, or UI, WF, and
SWF if stated separately), New Jersey
disability in­surance contributions (may
be shown as DI), or New Jersey family
leave insurance contributions (shown as
FLI). These are not New Jersey income
tax withholdings and may not be used as
credits on Line 47.
See instructions for Lines 51, 52, and 53
for more information on excess unemployment insur­ance/workforce development partnership fund/supplemental
workforce fund contributions, disability
­in­surance contributions, and/or family
leave insurance contributions.
Form 1099. Although most 1099 forms
do not show state withholding, New Jersey income tax may have been withheld
from income you received that was reported on Form 1099-R or 1099-MISC.
Enter on Line 47 the total amount of New
Jersey income tax withheld, if any, shown
on those statements. Enclose the state
copy of Form 1099-R or 1099-MISC
with your return only if New Jersey income tax was withheld.
Line 48 - Property Tax Credit
If you satisfied the eligibility requirements
(see page 35) and you did not claim a
property tax deduction on Line 36c, you
qualify for a property tax credit.
Do not complete Line 48 if:
♦ You claimed a property tax deduction
on Line 36c; or
♦ Your gross income on Line 28, Form
NJ‑1040 is $20,000 or less ($10,000
if filing status is single or married/CU
partner, filing separate return).
Note: If you are 65 years of age or old­er
or blind or disabled, and you are not required to file Form NJ-1040 because your
gross income on Line 28 is $20,000 or less
($10,000 if filing status is single or married/CU partner, filing separate return),
and you satisfy the eligibility requirements,
you qualify for a property tax credit in the
amount of $50 ($25 if you and your spouse/
civil union partner file separate returns but
maintain the same principal residence). See
“Seniors or Blind/Disabled Persons” on
page 35 before completing Line 48.
Line 49 - New Jersey
Estimated Payments/Credit
From 2009 Tax Return
Enter on Line 49 the total of:
♦
Estimated tax payments made for
2010 (See “Estimated Tax” on
page 15)
♦
Credit applied from your 2009 tax
­return*
♦
Amount, if any, paid to qualify for an
extension of time to file
*This is the amount of overpayment that
you chose to carry forward on Line 56 of
your 2009 NJ-1040 as a credit towards
your income tax liability for 2010. If you
continued
40
2010 Form NJ-1040 Line-by-Line Instructions
Line 49 - Estimated Payments/Credit From 2009 Tax Return - continued
received a refund check for 2009, do not
enter the amount of that refund check on
Line 49.
Payments Made Under Another Name
or Social Security Number. If you
changed your name because of marriage/
civil union, divorce/dissolution, etc., and
you made estimated tax payments using
your former name, en­close a statement
with your return ex­plaining all the payments you and/or your spouse/civil union
partner made for 2010 and the name(s)
and social security number(s) under
which you made payments.
If your spouse/civil union partner died
during the year and any estimated
­pay­­ment(s) were made under the deceased spouse’s/civil union partner’s social secu­rity number and other payments
were made under your social security
number, you must enclose a statement
with your return listing the social security
numbers and the amounts submitted under each social security number.
Line 50 - New Jersey Earned
Income Tax Credit
The New Jersey earned income tax credit
is a credit for certain tax­payers who work
and have earned income. The credit reduces the amount of tax you owe and may
also give you a refund, even if you have
no tax liability to New Jersey.
Note: You must file a New Jersey resident
in­come tax return to receive a New Jersey
earned income tax credit, even if you are
not required to file a return because your
gross income is below the minimum in­come
filing threshold.
Worksheet G
Earned Income Tax Credit
1. Enter the amount of your Federal earned income credit from
your 2010 Federal Form 1040 or Form 1040A........................... 1._ _________
Fill in the first oval below Line 50 if you asked the IRS
to calculate your Federal earned income credit.
Civil union couples, see instructions.
2. Enter 20% of amount on line 1 here and
on Line 50, Form NJ-1040 ...................................................... 2._ _________
Part-year residents, see instructions.
(Keep for your records)
For tax year 2010, residents who are eligible and file for a Federal earned income
credit can also receive a New Jersey
earned income tax credit in the amount
equal to 20% of the Federal benefit.
Use Work­sheet G above to calculate the
amount of your New Jersey earned income tax credit for Line 50. If you asked
the Internal Revenue Service to calculate
your Federal earned income credit, fill
in the first oval below Line 50. (Civil
union couples should not fill in this oval
even if one or both of you are eligible
for a Federal credit and asked the IRS to
calculate the amount. See the instructions
below.) The IRS will p­ rovide information
regard­ing Federal earned income credit
recipi­ents to the Divi­sion of Taxation in
Octo­ber 2011. Please allow at least 4–6
weeks for the Division to p­ rocess the information and issue a check for your New
Jersey earned income tax credit.
Part-Year Residents. If you were a New
Jersey resident for only part of the taxable year, the amount of your New Jersey
earned income tax credit must be prorated based upon the number of months
you were a New Jersey resident. For this
calculation 15 days or more is a month.
Use this prorated figure on Line 50.
Civil Union Couples. If you are filing a
joint return for New Jersey purposes, and
either one or both of you are eligible and
file for a Federal earned income credit,
you might also be able to receive a New
Jersey earned income tax credit. A civil
union partner filing a separate return is
not eligible for a New Jersey earned income tax credit.
The only way to determine if you are eligible for a New Jersey credit is to prepare
a Federal return as if you were married,
filing jointly and calculate the amount of
the Federal earned income credit, if any,
you would have been eligible to receive
on a joint Federal return. Once you have
determined the amount of the Federal
credit you would have received as joint
filers, you must use that amount on Worksheet G to calculate your New Jersey
credit. Be sure to fill in only the second
oval below Line 50 indicating you are a
civil union couple. You may be asked to
provide documentation to substantiate
your calculation of the Federal earned income credit you would have been eligible
to receive if you had filed a joint Federal
return.
UI/WF/SWF; DI; FLI Credits
(Lines 51–53)
You may take credit for excess unemployment insur­ance/workforce development
partnership fund/supplemental workforce
fund contributions, disability insurance
contributions, and/or family leave insur­
ance contributions withheld by two or
more employers. For 2010, the maximum
continued
2010 Form NJ-1040 Line-by-Line Instructions
41
UI/WF/SWF; DI; FLI Credits (Lines 51–53) - continued
employee unemployment insur­ance/
workforce development partnership fund/
supplemental workforce fund contribution
was $126.22, the maximum employee
disability insurance contribution was
$148.50, and the maximum employee
family leave insurance contribution was
$35.64. If you had two or more employ­
ers and you contributed more than the
maximum amount(s), you must enclose
a completed Form NJ-2450 with your re­
turn to claim the credit.
If any single employer withheld more
than the maximum for either UI/WF/SWF
($126.22), disability insurance ($148.50),
or family leave insurance ($35.64) contributions, enter only the maximum amount
for that category on Form NJ‑2450. You
must contact the employer who withheld
contributions in excess of the legal maximum for a refund.
All information on Form NJ-2450 must
be substantiated by W-2 statements or
the claim will be denied. The amounts of
unemployment insur­ance/workforce development partnership fund/supplemental
workforce fund contributions, disability
insurance contributions, and family leave
insurance contributions withheld must be
reported sep­arately on all W‑2 statements.
The em­ployer’s New Jersey taxpayer
identifica­tion number or approved private
plan number must also be shown. See
sample W-2 on page 22.
Be careful when completing Form
NJ‑2450 and check that your W‑2 veri­
fies the information you provide. If all
New Jersey Department of Labor and
Workforce Development require­ments
are not met, your income tax credit must
be denied. You must then refile your
claim with the Department of Labor and
Workforce Development using their Form
UC-9A, “Employee’s Claim for R
­ efund
of Excess Contributions.” Once your income tax credit for excess unemployment
insur­ance/workforce development partnership fund/supplemental workforce fund
contributions, disability leave insurance
contributions, and/or family leave insurance contributions has been denied, it can
only be claimed through the Depart­ment
of ­Labor and Workforce Development.
Line 51 - Excess New Jersey
UI/WF/SWF Withheld
Enter on Line 51 the excess unemployment insur­ance/workforce development
partnership fund/supplemental workforce
fund contributions withheld from Line 4
of Form NJ-2450. Enclose Form NJ-2450
with your return.
Line 52 - Excess New Jersey
Disability Insurance Withheld
Enter on Line 52 the excess disability
insurance contributions withheld from
Line 5 of Form NJ-2450. Enclose Form
NJ-2450 with your return.
Line 53 - Excess New Jersey
Family Leave Insurance
Withheld
Enter on Line 53 the excess family leave
insurance contributions withheld from
Line 6 of Form NJ-2450. Enclose Form
NJ-2450 with your return.
Line 54 - Total Payments and
Credits
Add Lines 47 through 53 and enter the
result on Line 54.
Amount You Owe or
Overpayment (Lines 55
and 56)
Compare Lines 54 and 46.
♦
If Line 54 is less than Line 46, you
have a balance due. Complete Line 55.
♦
If Line 54 is more than Line 46, you
have an overpayment. Complete
Line 56.
Line 55 - Amount You Owe
Subtract Line 54 (Total Payments/Credits) from Line 46 (Total Tax and Penalty)
and enter the result on Line 55.
If you have a balance due, you may make
a donation on Lines 58, 59, 60, 61, 62,
and/or 63 by adding the amount of your
donation to your payment.
Make your check or money order for the
total amount payable to “State of New
Jersey – TGI.”
You may pay your 2010 New Jersey income taxes by electronic check (e-check)
or credit card (Visa, American Express,
Master­Card, or Discover). See “How to
Pay” on page 13. Fill in the oval below
Line 55 if you are paying by e‑check or
credit card. Do not send in the pay­ment
voucher if you pay your taxes by e‑check
or credit card.
N ote : If the amount of tax you owe
(Line 55) is more than $400, you may want
to increase your estimated payments or
contact your employer for Form NJ‑W4 to
increase your withholdings to avoid future
interest assessments.
Line 56 - Amount of
Overpayment
Subtract Line 46 (Total Tax and Penalty)
from Line 54 (Total Payments/Credits)
and enter the result on Line 56.
Line 57 - Credit to Your 2011
Tax
Enter on Line 57 the amount of your
overpayment that you wish to credit to
your 2011 tax liability.
Contributions
(Lines 58–63)
Whether you have an overpayment or a
balance due, you may make a donation to
any of the following funds:
♦ Endangered Wildlife Fund
♦ Children’s Trust Fund
♦ Vietnam Veterans’ Memorial Fund
♦ Breast Cancer Research Fund, or
♦ U.S.S. New Jersey Educational
­Museum Fund.
You may also make a donation to one of
the following funds on Line 63:
♦ Drug Abuse Education Fund (01); or
♦ Korean Veterans’ Memorial Fund (02);
or
♦
Organ and Tissue Donor Awareness
Education Fund (03); or
♦ NJ-AIDS Services Fund (04); or
♦ Literacy Volunteers of America – New Jersey Fund (05); or
continued
2010 Form NJ-1040 Line-by-Line Instructions
42
Contributions (Lines 58–63) - continued
♦
New Jersey Prostate Cancer R
­ esearch
Fund (06); or
Remember—
♦
World Trade Center Scholarship Fund
(07); or
♦
♦
New Jersey Veterans Haven Support
Fund (08); or
♦Community
Food
Pantry Fund (09); or
♦Cat
and Dog Spay/
Neuter Fund (10).
For more information on the funds, see
page 5.
Indicate the amount you want to contribute by checking the appropriate box(es)
or entering any amount you wish to
­contribute.
If you are making a donation on Line 63,
also enter the code number (01, 02, 03,
04, 05, 06, 07, 08, 09, or 10) for the fund
of your choice.
♦
♦
If you are completing Schedules A, B, or C, see the following pages.
If you are not required to file a New Jersey Resident Income Tax Return (Form
NJ-1040) and you do not qualify for a New Jersey earned income tax credit, but
you qualify for a property tax credit, you may be able to file only the property tax
credit application, Form NJ-1040-H. See page 49.
Do not staple, paper clip, or tape any documents to the tax return. Also do not
staple or tape the return pages together.
The amount you donate will reduce your
refund or increase your balance due. Be
sure to enter an amount when making a
contribution.
If you are making a donation on Line 58,
59, 60, 61, 62, and/or 63, and you have
a balance due, increase the amount of
your payment by the amount you wish to
contribute. If you are paying your tax due
by check and including a donation, your
check or money order must be made out
to “State of New Jersey – TGI,” not to the
charity or charities you selected. Your do-
nation will be deposited in the appropriate
fund(s) when your return is ­processed.
Line 64 - Total Deductions
From Overpayment
Add any amounts on Lines 57, 58, 59,
60, 61, 62, and/or 63. Enter the result on
Line 64.
Line 65 - Refund
Subtract Line 64 from Line 56 (Overpay­
ment). Enter the result on Line 65. This is
the amount of your refund.
2010 Schedules A, B, and C
Schedule A - Taxes Paid
to Other Jurisdiction
Requirements. As a New Jersey resident, you may be eligible for a tax credit
against your New Jersey income tax if
you have income from sources outside
New Jersey. To qualify, your income
must be subject to both the New Jersey
income tax and the income or wage tax
imposed by another jurisdiction outside
of New Jer­sey for the same year. For this
purpose, “jurisdiction” means any state
of the United States or political subdivision of such state, including the District
of Columbia. Pennsylvania residents see
page 44. No credit is permitted for taxes
paid to the U.S. Government, Canada,
Puerto Rico, or any foreign country or
­­
­territory.
To receive the credit for taxes paid to another jurisdiction you must:
Note: New Jersey does not require that a copy of the income tax return(s) filed with the
other jurisdiction(s) be enclosed with Form NJ-1040. However, you should retain complete
copies of any returns filed with other jurisdiction(s). If your return is audited, you will be
asked to provide:
a) A complete copy of the income tax return(s) filed with the other jurisdiction(s) — if one
was filed or required to be filed. If you filed electronically in the other jurisdiction, a
copy of the Electronic Filing Income Tax Return along with schedules, worksheets, etc.
which establish the nature and source of the income being taxed by the other jurisdiction
must be submitted.
b) If you participated in a composite return filed in another jurisdiction, you must submit
a statement, on the filing entity’s letterhead, that lists the jurisdiction, your share of the
gross income taxed by the other jurisdiction, and your share of the tax paid.
c) If no return is required to be filed with the other jurisdiction, you must submit the following as applicable:
♦
W-2 which lists the wage taxes paid and the name of the taxing jurisdiction.
♦
A statement from the business entity which filed a tax return based on income that
lists your share of the gross income taxed by the other jurisdiction, the name of the
tax, and your share of the tax paid.
continued
43
2010 Schedules A, B, and C
Schedule A - continued
1. Complete Schedule A in its entirety.
You may be required to complete more
than one Schedule A in certain situations. See below.
2. Enclose Schedule A(s) with your
NJ‑1040 income tax return.
Completing More Than One Schedule A.
You must complete a separate Schedule A
for each jurisdiction for which you are
claiming a credit. You must also complete
a separate Schedule A for each tax imposed by a jurisdiction.
♦
♦
♦
Two or more jurisdictions (i.e., a state
and political subdivision(s) therein)
impose tax on the same income. For
example, when both a state and a city
within that state tax the same income,
you may have to complete and enclose
a separate Schedule A for each jurisdiction (see “Same Income Taxed by
More Than One Jurisdiction” below).
Different jurisdictions impose tax on
different income. For example, if you
had wages from State A and a gain
from the sale of property from State B,
you must complete a separate Schedule A for each state.
Same jurisdiction imposes more than
one type of tax. For example, if you
had wages and business income from a
city that imposes both a wage tax and
a different tax on business income, you
must complete one Schedule A for the
wage tax and a separate Schedule A for
the tax on business income.
Property Tax Deduction/Credit (Work­
sheet H). Schedule A provides taxpayers
who are eligible for a property tax benefit
with a method for calculating the credit
for taxes paid to another jurisdiction
both with and without the property tax
deduction. If you are eligible to re­ceive
a property tax deduction/credit you must
complete Schedule A for each juris­diction
for which you are claiming a credit for
taxes paid. Then you must complete
Work­sheet H on page 45 to determine
whether you receive a greater benefit
from claiming the property tax deduction
or taking the property tax credit.
If you are claiming a credit for taxes paid
to another jurisdiction but you are not
­eligible for a property tax benefit (see
page 35 for eligibility requirements), only
complete Column B of Schedule A. Enter
the amount from Line 9, Column B on
Line 40, Form NJ-1040. Make no entry
on Lines 36c or 48, Form NJ-1040.
Do not include on Line 1:
♦
Income which is not subject to New
Jersey income tax (even though the
item(s) may be subject to tax by the
other jurisdiction, e.g., unemployment
compensation).
♦
Income which has been excluded or
deducted in arriving at the income actually taxed in the other jurisdiction.
Items such as IRA and Keogh contri­
butions, employee business expenses,
moving expenses, and alimony, if allowed as adjustments to income, would
have been deducted from gross i­ncome.
♦
Income subject to tax by any foreign
country, U.S. possession, or territory.
♦
If you are required to file a resident
return in the other jurisdiction, any
amount of S corporation income allocated to New Jersey.
Line 1 - Income Actually
Taxed by Other Jurisdiction
Enter on Line 1 the amount of income
you received during the year which was
actually taxed by the other jurisdiction.
Also enter the name of the taxing juris­
diction in the space provided. The amount
on Line 1 must be the amount of in­come
which was actually taxed by the other
jurisdiction. This means the gross income
after adjustments have been made by the
other jurisdiction but before personal
exemptions and standard and/or other
itemized deductions are subtracted. Any
income included on Line 1 of Schedule A
must also be included on Line 2 since to
be eligible for the credit, the income must
be taxed by both New Jersey and the
other j­urisdiction.
Include on Line 1 only amounts properly taxable by the other jurisdiction. In
general, this includes com­pensation for
services performed; net profits from a
business, trade, or profes­sion carried on
in the other jurisdiction; S corporation
income allocated to the other jurisdiction;
or income or gains from the ownership
or sale of real or personal property in the
other jurisdiction.
Amounts received as interest, dividends,
gains on sale of securities, and other income from intangible per­sonal property
such as savings accounts, stocks, bonds,
and other securities, cannot be included
on Line 1 unless (1) the in­come was derived from a business, trade, or profession
carried on in the other juris­diction, or
(2) you are required to and file a resident
return with the other jurisdiction as well
as with New Jersey and report the income
on both returns.
Same Income Taxed by More Than
One Jurisdiction. Income can only be
re­ported once on Schedule A. When you
pay tax to two jurisdictions on the same
income, and the amount of income taxed
by each jurisdiction is the same, complete
only one Schedule A. When you pay tax
to two jurisdictions on the same income
and the amount of income taxed by each
jurisdiction differs, you may be eligible
to claim two credits. The first credit is
based on the amount of income taxed by
both jurisdictions, and the second credit is
based only on the difference between the
amounts taxed by the two j­urisdictions.
For example, New Jersey taxed $150,000
in business income of a business in city Y
located in state Z. Both city Y and state Z
taxed the business income. If state Z
imposed $8,200 tax on $120,000 of income, and city Y imposed $5,600 tax
on $140,000 of income, complete two
Schedule As. Line 1, Schedule A of the
first credit calculation will be $120,000
(the amount of income taxed by both city
Y and state Z). To determine the credit
available on the $120,000 which was
jointly taxed, add together and enter in
Box 9a, Line 9 the taxes paid to state Z
($8,200) and the portion of the city Y tax
on $120,000 ($4,800). (Do not use $5,600
for the amount of city Y tax, since that
continued
44
2010 Schedules A, B, and C
Schedule A - continued
is the tax paid on $140,000 of income.)
Compare the allowable credit calculated
on Line 8, Schedule A to the amount in
Box 9a ($13,000). The credit allowed is
the lesser of Line 8 or Box 9a. For the
second Schedule A, the amount on Line 1
is $20,000. This is the difference between
the amount taxed by both city Y and
state Z ($120,000) on which a credit has
already been calculated, and the amount
taxed by city Y ($140,000).
Note: When calculating the credit for
income taxed by more than one jurisdiction and the actual tax paid to the other
jurisdiction is less than the allowable credit,
enter on Line 9, Box 9a of each Schedule A
only the tax paid on the amount of income
entered on Line 1. In the example above,
Line 9, Box 9a of the second Schedule A
would show $800, the tax paid to city Y on
$20,000 of income, not $5,600, the tax paid
on $140,000 of income.
Income From New York. New Jersey
res­idents working in or earning taxable
in­come from New York are often taxed
on an amount less than their actual income earned in New York due to the
many allowable New York in­come tax
adjustments. New York determines the
rate (% of tax) that will be imposed by
including all the income earned as if the
taxpayer was a resident. New York then
computes the percentage of the New
York source income by dividing the New
York State income by the Federal income
(world­­wide income). The percentage is
then multiplied by the total calculated
tax liability, as if a resident, to determine
the actual tax liability of the nonresident.
When claiming credit for taxes paid to
New York, Line 1, Schedule A of the
NJ‑1040 should reflect the “New York
State Amount” actually taxed by New
York from the New York IT‑203. Certain
adjustments may be nec­essary to determine the income actually taxed by New
York State.
For New Jersey residents subject to the
New York State income tax on lump-sum
distributions, separate Schedule A calculations for taxes paid to New York State
on first the ordinary income and second
on taxes paid to New York State on the
lump-sum dis­tribution should be made
to arrive at the total credit for taxes paid.
Both Schedule As must be enclosed with
your return.
Income From Pennsylvania. As a result
of the Reciprocal Personal Income Tax
Agreement between the Commonwealth
of Pennsylvania and the State of New
Jersey, compensation paid to New Jersey
residents employed in Pennsylvania is
not subject to the Pennsylvania income
tax. Compensation means salaries, wages,
tips, fees, commissions, bonuses, and
other remuneration received for services
rendered as an employee.
You may not claim a credit on Sched­
ule A for taxes paid to Pennsylvania on
com­pensation earned in Pennsylvania
because these earnings are not subject to
tax in Pennsylvania. If Pennsylvania income tax was withheld from your wages,
you must file a Pennsylvania return to
obtain a re­fund. To stop the withholding
of Pennsyl­vania income tax, complete a
Pennsyl­vania Employee’s Nonwitholding
Application Certificate (Pennsylvania
Form REV-419) and give it to your
employer. You may also obtain Form
REV-419 from the Pennsylvania
Department of Revenue.
The Reciprocal Agreement covers com­
pensation only. If you are self-employed
or receive other income (for example,
gain from sale of property) which is taxa­
ble in both states, you may claim a credit
for taxes paid to Pennsylvania on that
income by completing Schedule A.
Income From Philadelphia or Other
Pennsylvania Municipalities. The
Recip­­rocal Agreement does not apply
to the wage or income tax imposed and
col­lected by the City of Philadelphia or
any other municipality in Pennsylvania.
There­fore, income subject to both New
Jersey income tax and any municipal
wage or income tax may be included on
Line 1, Schedule A.
The amount of income taxable to Philadelphia is sometimes different than the
New Jersey State wages figure on the
W‑2 statement. To determine the proper
amount of income to place on Line 1 of
Schedule A of the NJ‑1040, you must
­divide the wage tax deducted from
your pay by the Philadelphia tax rate as
­follows:
Philadelphia Wage Tax Paid
=Line 1, Sched. A
Philadelphia Wage Tax Rate
Do not report at Line 1 an amount that is
more than the amount reported at Line 14,
NJ-1040 as Philadelphia wages.
Sole Proprietorship or Partnership
Income From Philadelphia. If you are a
sole proprietor or partner in a partnership
whose income is subject to Pennsylvania
income tax and Philadelphia Business
Privilege Tax and Net Profits Tax, you
must consider the taxes paid (based on
income) to all jurisdictions when calculating the credit. The Philadelphia Business
Privilege Tax imposes two taxes, one
based on income and one based on gross
receipts. Only the tax imposed based on
income qualifies for the credit calculation.
S Corporation Income. If you paid
income taxes or wage taxes to another
jurisdiction on your S corporation income
and that income is also taxed in New
Jersey for the same tax year, you may be
eligible for a credit. No credit is allowed,
however, for tax imposed by another jurisdiction on S corporation income which
is allocated to New Jersey. Nor is a credit
allowed for the amount of any taxes paid
or accrued on or measured by profits or
income imposed on or paid on behalf of a
person other than you, whether or not you
may be held liable for the tax. In addition,
you may not claim a credit against New
Jersey tax attributable to distributions.
Distributions that are taxable to you as
dividends or gains from disposition of
property are intangible income and not
subject to tax in the other j­urisdiction.
Line 2 - Income Subject to
Tax by New Jersey
Enter on Line 2 the amount of income re­
ported on Line 28, Form NJ‑1040 (New
Jersey Gross Income).
continued
45
2010 Schedules A, B, and C
Schedule A - continued
Worksheet H
Which Property Tax Benefit to Use
COLUMN A
COLUMN B
1. Tax. Enter amounts from Line 7, Schedule A, Columns
A and B here................................................................................................................
1.
2. Credit for Taxes Paid to Other Jurisdiction. Enter amounts from Line 9,
Schedule A, Columns A and B here. If you completed more than one
Schedule A, enter the total of all Line 9 amounts (Columns A and B) in the
corresponding column.................................................................................................
2.
2.
3. Balance of Tax Due. Subtract line 2 from line 1 in each column............................... 3.
4. Subtract line 3, column A from line 3, column B and enter
result here....................................................................................................................
3.
1.
4.
5. Is the line 4 amount $50 or more ($25 if you and your spouse/civil union partner file separate returns but maintain the same principal
residence)?
Yes. You receive a greater tax benefit by taking the Property Tax Deduction. Make the following entries on Form NJ‑1040.
Form NJ-1040
Enter amount from:
Line 36c
Line 5, Column A, Schedule A
Line 37
Line 6, Column A, Schedule A
Lines 38 and 39
Line 7, Column A, Schedule A
Line 40
Line 2, Column A, Worksheet H
Line 48
Make no entry
No.
You receive a greater tax benefit from the Property Tax Credit. (Part-year residents, see instructions on page 9 before
answering “No.”) Make the following entries on Form NJ-1040.
Form NJ-1040
Enter amount from:
Line 36c
Make no entry
Line 37
Line 6, Column B, Schedule A
Lines 38 and 39
Line 7, Column B, Schedule A
Line 40
Line 2, Column B, Worksheet H
Line 48
$50 ($25 if you and your spouse/civil union partner file separate returns but maintain the same
principal residence). Part-year residents, see instructions on page 9.
(Keep for your records)
Line 3 - Maximum Allowable
Credit Percentage
Divide Line 2 into Line 1 and enter the
percentage on Line 3. Carry your results
to seven (7) decimal places, rounding
up if the seventh place is 5 or more (i.e.,
.2412378 becomes 24.1238%). Since
Line 1 can never be more than Line 2, the
result will be 100% or less.
If you are not eligible to claim a property
tax deduction or credit, only complete
Column B to determine your credit for
taxes paid to other jurisdictions. Total
the amounts from Line 9, Column B of
all Schedule As completed and enter
that amount on Line 40, Form NJ-1040.
Make no entry on Lines 36c or 48, Form
NJ‑1040.
Line 4 - Taxable Income
For each column, enter on Line 4 the
amount of your taxable income from
Line 35, Form NJ‑1040.
Column A (Line 5). Enter on Line 5 in
Column A, your property tax deduction
amount from line 2 of Worksheet F. See
page 37.
Line 5 - Property Tax and
Deduction
Line 6 - New Jersey Taxable
Income
If you were a qualified homeowner or
tenant during the tax year, you may be
eligible for a property tax deduction or
property tax credit. See instructions on
page 35 to determine if you qualify. If
you qualify, complete Line 5 as follows:
Box 5a. Enter in Box 5a your property
taxes (or 18% of rent) due and paid dur­
ing 2010 on your qualified residence from
line 1 of Worksheet F. See page 37.
For each column, subtract Line 5 from
Line 4 and enter the result on Line 6.
Line 7 - Tax on Line 6 Amount
For each column, enter on Line 7 the
amount of tax due on the income entered
on Line 6. Use the Tax Table on page 53
or the Tax Rate Schedules on page 62 to
calculate the amount of tax due.
continued
46
2010 Schedules A, B, and C
Schedule A - continued
If you are not eligible for a property tax
benefit, and you are completing only
Column B of Schedule A, the amount on
Line 7, Column B should be the same as
the amount you entered on Line 38, Form
NJ‑1040.
(Wage Income), and GIT‑3B, Credit for
Taxes Paid to Other Jurisdictions (Business/Nonwage ­Income).
Line 8 - Allowable Credit
Your portion of the gain or loss derived
from the disposition of property owned
by a sole proprietorship, partnership, an
estate or trust or, in general, an S corpo­
ra­tion is reportable as net profits from
busi­ness on Line 17, distributive share of
partnership income on Line 20, income
from estates and trusts on Line 25, or net
pro rata share of S corporation income
on Line 21. For information regarding
grantor trusts, see the reporting instruc­
tions for Line 25 on page 28.
For each column, multiply the amount on
Line 7 by the percentage on Line 3 and
enter the result on Line 8.
Line 9 - Credit for Taxes Paid
to Other Jurisdiction
Enter in Box 9a the total amount of in­
come or wage tax paid to the other
juris­diction(s) on the amount of income
shown on Line 1. Enter the total tax liability to the other jurisdiction from the
other juris­diction’s tax return. If the other
jurisdic­tion does not require the filing of a
tax return, Box 9a of Schedule A may be
the taxes withheld for the jurisdiction.
If you adjusted the income on Line 1 of
this Schedule A because you had income
taxed by more than one jurisdiction, enter
only the tax paid on the adjusted amount
shown on this Schedule (see example on
page 43).
For each column, enter on Line 9 the
lesser of Line 8, Allowable Credit, or the
amount in Box 9a, amount of income or
wage tax paid to the other jurisdiction(s)
on the income shown on Line 1,
Schedule A.
If you are eligible for a property tax de­
duction or credit, complete Worksheet H
on page 45. Part-year residents see in­
structions on page 9.
If you are not eligible for a property tax
deduction or credit, enter the amount from
Line 9, Column B, Schedule A on Line 40,
Form NJ‑1040 and make no e­ ntry on
Lines 36c or Line 48, Form NJ‑1040. If
you completed more than one Sched­ule A,
total the amounts from Line 9, Column B
of all Schedule As and enter on Line 40.
For more information on claiming a credit
for taxes paid to another jurisdiction, refer to Tax Topic Bulletins GIT‑3W, Credit
for Taxes Paid to Other Jurisdictions
Schedule B Disposition of Property
Use Schedule B to report all other capital
gains and income from the sale or ex­
change of any property. In arriving at
your gain, you may deduct expenses of
the sale and your basis in the property.
The basis to be used for computing gain
or loss is the cost or adjusted basis deter­
mined for Federal income tax purposes.
New Jersey income tax law has uncoupled from certain changes in Federal
depreciation and expense deduction
limits. A New Jersey depreciation adjustment may be required for assets placed in
service on or after January 1, 2004. Complete the Gross Income Tax Depreciation
Adjustment Worksheet GIT‑DEP to calculate the adjustment.
The New Jersey allowable IRC Section 199 deduction must be calculated
on Form 501-GIT, Domestic Production
­Activities Deduction. The result should
be taken into consideration in c­ alculating
the gain or loss on disposition of applicable property. Form 501-GIT can be found
on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
If you had an interest in a
partnership, a sole proprietorship, or an S corporation which sold or disposed of virtually
all of its assets in conjunction with the
complete liquidation of the entity, then
your portion of the gain or loss from the
entity’s sale or disposition of its assets
must be reported as net gains or income
from the disposition of property.
If you sold an interest in a partnership,
a sole proprietorship, or rental property,
you may be required to use a New Jersey
ad­justed basis. If you sold shares in an
S corporation, you must use your New
Jer­sey adjusted basis. The gain or loss
from your sale or liquidation of a sole
proprie­torship, a partnership interest, or
shares of S corporation stock must be
reported as net gains or income from disposition of property on Schedule B.
For information on calculating your New
Jersey adjusted basis and your New Jersey reportable gain or loss, refer to rules
N.J.A.C. 18:35-1(c)5 (trade or business
property), 18:35-1.3(d)2 (partnerships),
or 18:35-1.5(k) (S corporations) and Tax
Topic Bulletin GIT‑9P, ­Income From
Partnerships, or GIT‑9S, ­Income From
S Corporations.
All gains derived from installment sales
must be reported in the same year as reported for Federal income tax purposes.
If the New Jersey basis differs from the
Federal basis, a New Jersey installment
sale calculation must be made and the
New Jersey gain must be reported.
If the spaces provided are not sufficient,
­en­close a statement with the return listing
any additional transactions along with
­Schedule B.
Sale of a Principal Residence. If you sell
your principal residence, you may qualify
to exclude up to $250,000 ($500,000 for
certain married/civil union couples filing a joint return) of any gain from your
income. Capital gain is computed in the
same man­ner as for Federal income tax
purposes. Any amount that is taxable for
Federal purposes is taxable for New Jersey pur­poses.
You can claim the exclusion if, during the
5-year period ending on the date of the
sale, you have:
1. Owned the home for at least 2 years
(the ownership test); and
continued
47
2010 Schedules A, B, and C
Schedule B - continued
2. Lived in the home as your principal
resi­dence for at least 2 years (the use
test).
Note: If you owned and used the prop­
erty as your principal residence for less
than 2 years, and you qualify for a reduced
exclusion for Federal purposes, you may
claim a reduced exclusion for New Jersey
­purposes.
You can exclude up to $250,000
($500,000 for certain married/civil union
couples filing a joint return) of gain from
the sale of your principal residence if
both 1 and 2 below apply.
1. Neither you nor your spouse/civil
union partner if filing a joint return
is excluding gain from the sale of another home.
2. You or your spouse/civil union partner
if filing a joint return owned and lived
in the home for periods adding up to at
least 2 years within the 5-year period
ending on the date of sale.
If you are a married/civil union couple,
filing a joint return, both you and your
spouse/civil union partner must meet
the use test to qualify for the $500,000
­exclusion.
If only one spouse/civil union partner
meets the ownership and use tests, the
qualified spouse/civil union partner can
exclude up to $250,000 of the gain when
filing either a joint return or a married/CU
partner, filing separate return.
You cannot exclude the gain on the sale
of your principal residence if, during the
2‑year period ending on the date of the
sale, you sold another home at a gain and
excluded all or part of that gain. If you
cannot exclude the gain, you must include
it in your income and complete Sched­
ule B. However, you can claim a reduced
exclusion if you sold the home due to a
change in health or place of employment
and you qualify for a re­duced exclusion
for Federal ­purposes.
Line 1 - List of Transactions
List at Line 1, Schedule B any New Jer­
sey taxable transaction(s) as reported
on your Federal Schedule D, indicating
the gain or loss for each transaction in
­Column f. In listing the gain or loss on
disposition of rental property, the New
Jersey adjustment from the Gross Income
Tax Depreciation Adjustment Worksheet
GIT-DEP, Part 1, line 6 must be taken
into consideration. Be sure to retain the
Assembling Your Return
Be sure to check the following before mailing your completed return:
•
Check your math.
•
Sign and date your return (or property tax credit application). Both spouses/civil union partners must sign a joint return.
•
Enclose all supporting documents and schedules with the return including:
— W-2(s)
— 1099-R(s) and 1099-MISC(s) that indicate NJ withholdings
— If applicable, New Jersey Form(s): Schedules A, B, & C, NJ‑630, NJ-2210, NJ-2440, NJ-2450, GIT-317, Schedule NJK‑1
(or copy of Federal Schedule K-1, Form 1065), Schedule NJ‑K‑1 (or copy of Federal Schedule K-1, Form 1120S), Schedule
NJK-1, Form NJ-1041 (or copy of Federal Schedule K-1, Form 1041)
— Proof of age and/or disability the first time you claim the exemption(s) on your return or property tax credit application
— Copy of your New Jersey Certificate of Domestic Partnership the first time you claim the exemption on your return or
property tax credit application
— Copy of Federal tax return to document income below the minimum filing threshold for the entire year for a part-year
resident
— If applicable, copy of Federal Form(s):
Schedule B for interest over $1,500
Form 4868 for filing under a Federal extension
Schedule C, C-EZ, or F for business income
Form 8283 for Qualified Conservation Contributions
Form 2106 for employee business expenses
Form 8853 for Archer MSA contributions
Form 3903 for moving expenses •
Balance due. Complete the Payment Voucher, Form NJ-1040-V, and return it with your payment if paying by check or money
order. Write your social security number on your check or money order. If paying by e-check or credit card, do not include the
payment voucher.
•
Use the large envelope to mail Form NJ-1040 or NJ-1040-H with related enclosures, payment voucher, and check or money
order. On the flap of the large envelope you will find two address labels. Choose the label that applies.
•
Keep a copy of your return and all supporting documents or schedules.
continued
48
2010 Schedules A, B, and C
Schedule B - continued
completed worksheet for your records.
See page 63 for how to request Worksheet
GIT-DEP and instructions.
Do not include gains or losses from the
sale of exempt obligations. For more in­
formation on tax-exempt obligations,
request Tax Topic Bulletin GIT-5, Exempt
Obligations.
The Gross Income Tax Act does not
dis­tinguish between active and passive
losses, nor does it authorize carryback or
carryforward of such losses. You may de­
duct Federal passive losses in full in the
year incurred against any gain within the
same category of income, but only in the
year that it occurred.
Line 2 - Capital Gains
Distributions
Enter on Line 2 the total amount of all
capital gains distributions from your
Form 1099-DIV(s) or similar state­
ment(s). Do not include capital gains
from a “New Jer­sey Qualified Investment
Fund” which are attributable to qualified
exempt obliga­tions or gains from mutual
funds to the extent attributable to Federal obligations. For more information
on “New Jersey Qualified Investment
Funds,” see page 23.
Line 3 - Other Net Gains
Enter on Line 3 the total amount of net
gains or income less net losses from dis­
position of property not included on Lines
1 or 2 of Schedule B.
Line 4 - Net Gains
Enter on Line 4 the total of the amounts
listed on Line 1, Column f and Lines 2
and 3, netting gains with losses. Enter
this amount on Line 18, Form NJ-1040.
If the netted amount is a loss, enter zero
here and make no entry on Line 18, Form
NJ‑1040.
Schedule C - Rents,
Royalties, Patents, and
Copyrights
Your portion of net gains or losses de­
rived from rents, royalties, patents, and
copyrights from property owned by a sole
pro­prietorship, partnership, an estate or
trust or, in general, an S corporation is
reportable as net profits from business on
Line 17, distributive share of partnership
income on Line 20, income from estates
and trusts on Line 25, or net pro rata share
of S corporation income on Line 21. For
information regarding grantor trusts see
the reporting instructions for Line 25 on
page 28.
Use Schedule C to report all other net
gains or income less net losses from rents,
royalties, patents, and copyrights.
New Jersey income tax law has uncoupled
from certain changes in Federal depreciation and expense deduction limits. A New
Jersey depreciation adjustment may be
required for assets placed in service on
or after January 1, 2004. Complete the
Gross Income Tax Depreciation Adjustment Worksheet GIT‑DEP to calculate the
adjustment.
The New Jersey allowable IRC Section
199 deduction must be calculated on Form
501-GIT, Domestic Production ­Activities
Deduction. The result should be taken into
consideration in c­ alculating the net gain,
income, or loss resulting from the rental
of applicable property. Form 501-GIT can
be found on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
The Gross Income Tax Act does not
distin­guish between active and passive
losses, nor does it authorize carryback or
carry­forward of such losses. Thus, you
may deduct Federal passive losses in
full in the year incurred against any gain
within the same category of ­income.
If the spaces provided are not sufficient,
enclose a statement with the return listing
any additional property and income along
with Schedule C.
Line 1 - List of Property and
Income
List at Line 1, Schedule C the kind of
property and the net income or loss from
each property. For rentals, in listing the
income or loss for each rental property as
deter­mined on your Federal Schedule E,
the New Jersey adjustments from the
Gross Income Tax Depreciation Adjustment Worksheet GIT-DEP, Part 1, lines 4
and 5 must be taken into consideration.
Be sure to retain the completed work­
sheet for your records. See page 63 for
how to request Worksheet GIT-DEP and
instructions.
In listing New Jersey income or loss, the
New Jersey allowable IRC Section 199
deduction must be taken into consideration, if applicable. Information regarding
the New Jersey limitations and calculations can be found on the Division’s Web
site (www.state.nj.us/treasury/taxation/).
Line 2 - Totals
Add the amounts in each column and enter the totals on Line 2.
Line 3 - Net Income
Add the amounts listed on Line 2 in col­
umns b, c, d, and e. Enter the total on
Line 3, netting gains with losses. Enter
this amount on Line 22, Form NJ-1040.
If the netted amount is a loss, enter zero
here and make no entry on Line 22, Form
NJ‑1040.
continued
49
2010 Property Tax Credit Application
Use of Form NJ-1040-H
When to File
If you meet the eligibility requirements
for a property tax credit (see page 35),
you qualify for a credit in the amount of
$50 ($25 if you and your spouse/civil
union partner file separate returns but
maintain the same principal residence).
Residents have until April 18, 2011, to
file Form NJ‑1040-H for 2010.
Use Form NJ-1040-H to apply for the
credit only if you:
♦
Were 65 years of age or older, blind, or
disabled on the last day of the tax year,
and
♦
Have not filed and will not file a 2010
New Jersey resident income tax return
(Form NJ-1040), and
♦
Had New Jersey gross income for
2010 of $20,000 or less ($10,000 or
less if filing status is single or married/
CU partner, filing separate return), and
♦
Did not own your principal residence
in New Jersey on October 1, 2010.
DO NOT USE Form NJ-1040-H if you:
♦
Have filed or will file a New Jersey
resident income tax return (Form
NJ-1040), or
♦
Owned your principal residence in
New Jersey on October 1, 2010, or
♦
Were under age 65 and not blind or
disabled on the last day of the 2010 tax
year, or
♦
Had New Jersey gross income for
2010 of more than $20,000 (more
than $10,000 if filing status is single
or married/CU partner, filing separate
return).
Homeowner on October 1, 2010.
Form NJ-1040-H is not a Homestead
Benefit (Rebate) Application. If you were
a homeowner on October 1, 2010, and
meet the eligibility requirements, your
property tax credit will automatically be
included with your homestead benefit,
provided you file the homestead benefit
application.
Identification Section
Name and Address
Place the peel-off label from the front of
this booklet in the name and address sec­
tion at the top of the application. Do not
use the label if any of the information
is incorrect. If your label contains inaccurate information or you do not have a
label, print or type your name (last name
first), complete address, and zip code in
the spaces provided. Also include your
spouse’s/civil union partner’s name if filing jointly.
Social Security Number
Your social security num­ber(s) is not
printed on your name and address label.
You must enter your so­cial security
number(s) in the space pro­vided on the
application, one digit in each box. If your
filing status is married/CU couple, filing
joint return, remember to report both filers’ numbers in the order in which the
names are listed on the application.
If you (or your spouse/civil union partner)
do not have a s­ ocial security number, see
“Social Security Number” on page 17 for
more i­nformation.
County/Municipality Code
Enter your four-digit county/municipality code, one digit in each box, from the
table on page 51. This code iden­tifies the
county and municipality of your current
residence. The county and municipality
codes in these instructions are for Division of Taxation purposes only.
If the local name of the place where you
live is not listed, go to www.state.nj.us/
infobank/locality.htm for a listing of local names in the State and the county and
municipality in which they are located.
Filing Status (Lines 1–5)
You must use the same filing status on
your property tax credit application as
you would have used if you had filed
a New Jersey income tax return (Form
NJ-1040). Indicate the appropriate filing
status. Fill in only one oval. For more
information on determining your filing
status, see Filing Status on page 17.
NJ Residency Status (Line 6)
If you were a New Jersey resident for
only part of the taxable year, list the
month, day, and year your residency be­
gan and the month, day, and year it ended.
All months should be listed as two-digit
numbers with the digits 01 for January,
02 for February, 03 for March, etc. Place
the correct number for the beginning and
ending months directly in the boxes con­
taining the letter “M,” one digit in each
box.
The days of the months should be listed
as two-digit numbers beginning with the
digits 01 for the first day of the month
and ending with the digits 31 for the last
day of the month. Place the correct num­
ber for the beginning and ending dates
directly in the boxes containing the letter
“D,” one digit in each box.
For calendar year filers the year should
be entered as 10 and the numbers placed
directly in the boxes containing the letter
“Y,” one digit in each box. Fiscal year
filers should enter the appropriate year in
the “Y” boxes.
Application Section
Age 65 or Older, Blind, or
Disabled (Lines 7a and 7b)
Line 7a — Age 65 or Older. Indicate
whether you were 65 or older on the last
day of the 2010 tax year. Fill in the appropriate oval to the right of “Yourself.”
If your filing status is married/CU couple,
filing joint return, fill in the appropriate
oval to the right of “Spouse/CU partner.”
Proof of Age. The first time you (or your
spouse/civil union partner) file a property
tax credit application and indicate that
you (or your spouse/civil union partner)
are 65 years of age or older you must
enclose proof of age such as a copy of
a birth certificate, driver’s license, or
church records.
continued
50
2010 Property Tax Credit Application
Application Section - continued
Line 7b — Blind or Disabled. Indicate
whether you were eligible to claim a
personal exemption as a blind or disabled
taxpayer on the last day of the 2010 tax
year. Fill in the ap­­propriate oval to the
right of “Yourself.” If your filing status
is married/CU couple, filing joint return,
fill in the appropriate oval to the right of
“Spouse/CU partner.”
Proof of Disability. Disabled means total
and permanent in­ability to engage in any
substantial gain­ful activity because of any
physical or mental impairment, including blindness. The first time you (or your
spouse/civil union partner) file a property
tax credit application and indicate that you
(or your spouse/civil union partner) are
blind or disabled you must enclose a copy
of the doctor’s certificate or other medical records evidencing legal blindness
or total and permanent disability. This
information need not be submitted each
year provided there is no change in your
­condition.
Fill in the “Yes” ovals only if you or
your spouse/civil union partner meet
the qualifications; they do not apply to
your dependents or domestic partner.
If you answer “No” to the questions at
Line 7a and Line 7b for both yourself
and your spouse/CU partner, do not
file Form NJ-1040-H. If you were under age 65 and not blind or disabled on
December 31, 2010, and you had New
Jersey gross income for the entire year of
more than $20,000 (more than $10,000
if filing status is single or married, CU
partner, filing separate return), you must
file Form NJ-1040 to claim either a property tax deduction or credit. If your New
Jersey gross income was $20,000 or less
($10,000 or less if filing status is single
or married, CU partner, filing separate
return), you are not eligible for a property
tax credit.
Homeowner or Tenant During
2010 (Line 8)
If you owned (or rented) and occupied a
dwelling in New Jersey as your principal
residence at any time during 2010 and
property taxes (or rent) were paid on that
dwelling, fill in “Yes.” You may be asked
to provide proof of property taxes or rent
paid on your principal residence at a later
time. If you answer “No” here, you are
not eligible for a property tax credit.
Do not file Form NJ-1040-H.
Homeowner on October 1,
2010 (Line 9)
If you owned and occupied a home in
New Jersey that was your principal residence on October 1, 2010, and property
taxes were paid on that dwelling, fill in
“Yes.” If you answer “Yes” here, do not
file Form NJ-1040-H. If you are eligible
and file for a 2010 homestead benefit,
your property tax credit will automatically be included with your homestead
benefit. Information about the 2010
homestead benefit will be posted on the
Division’s Web site (www.state.nj.us/
treasury/taxation/) as it becomes available. Or you can call 1-888-238-1233.
Line 10 - Gross Income
Enter on Line 10 the same income as
you would have reported on Line 28 of
your 2010 New Jersey income tax return
(Form NJ-1040) if you had filed the return. Part-year resi­dents must enter
their income from all sources for the
entire year.
Do not complete Form NJ-1040-H if the
amount on Line 10 is more than $20,000
(more than $10,000 if filing status is
single or married/CU partner, filing separate return). You must file a New Jersey
income tax return and claim either a property tax deduction or a property tax credit
on Form NJ-1040.
Signatures
Sign and date your property tax credit application in ink. Both husband and wife/
civil union partners must sign a joint
appli­cation. The sig­nature(s) on the form
you file must be original; photocopied
signa­tures are not acceptable. An application without the proper signatures cannot
be processed and will be returned to you.
This may result in a delay in payment of
your property tax credit.
For information about authorizing the Division of Taxation to discuss your return
and enclosures with your paid preparer,
see “Preparer Authorization” on page 16.
Where to Send Your
Application
Use the large return envelope to file Form
NJ-1040-H. Use the return address label
located on the envelope flap of the large
envelope addressed to:
State of New Jersey
Division of Taxation
Revenue Processing Center – Refunds
PO Box 555
Trenton NJ 08647-0555
Note: Social Security and Railroad Retirement benefits are exempt from New Jersey
income tax and should not be reported as
income on Line 10.
continued
51
2010 NJ-1040 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the social security number boxes on Form NJ-1040 and Form NJ-1040-H. These codes are
for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 17.
Municipality
ATLANTIC COUNTY
Absecon City
Atlantic City
Brigantine City
Buena Borough
Buena Vista Township
Corbin City
Egg Harbor City
Egg Harbor Township
Estell Manor City
Folsom Borough
Galloway Township
Hamilton Township
Hammonton Town
Linwood City
Longport Borough
Margate City
Mullica Township
Northfield City
Pleasantville City
Port Republic City
Somers Point City
Ventnor City
Weymouth Township
BERGEN COUNTY
Allendale Borough
Alpine Borough
Bergenfield Borough
Bogota Borough
Carlstadt Borough
Cliffside Park Borough
Closter Borough
Cresskill Borough
Demarest Borough
Dumont Borough
East Rutherford Borough
Edgewater Borough
Elmwood Park Borough
Emerson Borough
Englewood City
Englewood Cliffs Boro
Fair Lawn Borough
Fairview Borough
Fort Lee Borough
Franklin Lakes Borough
Garfield City
Glen Rock Borough
Hackensack City
Harrington Park Borough
Hasbrouck Heights Bor.
Haworth Borough
Hillsdale Borough
Ho Ho Kus Borough
Leonia Borough
Little Ferry Borough
Lodi Borough
Lyndhurst Township
Mahwah Township
Maywood Borough
Midland Park Borough
Montvale Borough
Moonachie Borough
New Milford Borough
North Arlington Borough
Northvale Borough
Norwood Borough
Oakland Borough
Old Tappan Borough
Oradell Borough
Palisades Park Borough
Paramus Borough
Park Ridge Borough
Ramsey Borough
Ridgefield Borough
Ridgefield Park Village
Code
0101
0102
0103
0104
0105
0106
0107
0108
0109
0110
0111
0112
0113
0114
0115
0116
0117
0118
0119
0120
0121
0122
0123
0201
0202
0203
0204
0205
0206
0207
0208
0209
0210
0212
0213
0211
0214
0215
0216
0217
0218
0219
0220
0221
0222
0223
0224
0225
0226
0227
0228
0229
0230
0231
0232
0233
0234
0235
0236
0237
0238
0239
0240
0241
0242
0243
0244
0245
0246
0247
0248
0249
0250
Municipality
Ridgewood Village
River Edge Borough
River Vale Township
Rochelle Park Township
Rockleigh Borough
Rutherford Borough
Saddle Brook Township
Saddle River Borough
South Hackensack Twp.
Teaneck Township
Tenafly Borough
Teterboro Borough
Upper Saddle River Bor.
Waldwick Borough
Wallington Borough
Washington Township
Westwood Borough
Woodcliff Lake Borough
Wood-Ridge Borough
Wyckoff Township
Code
0251
0252
0253
0254
0255
0256
0257
0258
0259
0260
0261
0262
0263
0264
0265
0266
0267
0268
0269
0270
BURLINGTON COUNTY
Bass River Township
Beverly City
Bordentown City
Bordentown Township
Burlington City
Burlington Township
Chesterfield Township
Cinnaminson Township
Delanco Township
Delran Township
Eastampton Township
Edgewater Park Township
Evesham Township
Fieldsboro Borough
Florence Township
Hainesport Township
Lumberton Township
Mansfield Township
Maple Shade Township
Medford Township
Medford Lakes Borough
Moorestown Township
Mount Holly Township
Mount Laurel Township
New Hanover Township
North Hanover Township
Palmyra Borough
Pemberton Borough
Pemberton Township
Riverside Township
Riverton Borough
Shamong Township
Southampton Township
Springfield Township
Tabernacle Township
Washington Township
Westampton Township
Willingboro Township
Woodland Township
Wrightstown Borough
0301
0302
0303
0304
0305
0306
0307
0308
0309
0310
0311
0312
0313
0314
0315
0316
0317
0318
0319
0320
0321
0322
0323
0324
0325
0326
0327
0328
0329
0330
0331
0332
0333
0334
0335
0336
0337
0338
0339
0340
CAMDEN COUNTY
Audubon Borough
Audubon Park Borough
Barrington Borough
Bellmawr Borough
Berlin Borough
Berlin Township
Brooklawn Borough
Camden City
Cherry Hill Township
Chesilhurst Borough
Clementon Borough
Collingswood Borough
0401
0402
0403
0404
0405
0406
0407
0408
0409
0410
0411
0412
Municipality
Gibbsboro Borough
Gloucester City
Gloucester Township
Haddon Township
Haddonfield Borough
Haddon Heights Borough
Hi-Nella Borough
Laurel Springs Borough
Lawnside Borough
Lindenwold Borough
Magnolia Borough
Merchantville Borough
Mount Ephraim Borough
Oaklyn Borough
Pennsauken Township
Pine Hill Borough
Pine Valley Borough
Runnemede Borough
Somerdale Borough
Stratford Borough
Tavistock Borough
Voorhees Township
Waterford Township
Winslow Township
Woodlynne Borough
Code
0413
0414
0415
0416
0417
0418
0419
0420
0421
0422
0423
0424
0425
0426
0427
0428
0429
0430
0431
0432
0433
0434
0435
0436
0437
CAPE MAY COUNTY
Avalon Borough
Cape May City
Cape May Point Borough
Dennis Township
Lower Township
Middle Township
North Wildwood City
Ocean City
Sea Isle City
Stone Harbor Borough
Upper Township
West Cape May Borough
West Wildwood Borough
Wildwood City
Wildwood Crest Borough
Woodbine Borough
0501
0502
0503
0504
0505
0506
0507
0508
0509
0510
0511
0512
0513
0514
0515
0516
CUMBERLAND COUNTY
Bridgeton City
0601
0602
Commercial Township
Deerfield Township
0603
Downe Township
0604
Fairfield Township
0605
Greenwich Township
0606
Hopewell Township
0607
Lawrence Township
0608
Maurice River Township
0609
Millville City
0610
Shiloh Borough
0611
Stow Creek Township
0612
Upper Deerfield Twp.
0613
Vineland City
0614
ESSEX COUNTY
Belleville Township
Bloomfield Township
Caldwell Borough Twp.
Cedar Grove Township
East Orange City
Essex Fells Twp.
Fairfield Township
Glen Ridge Bor. Twp.
Irvington Township
Livingston Township
Maplewood Township
Millburn Township
Montclair Township
Newark City
North Caldwell Bor.
0701
0702
0703
0704
0705
0706
0707
0708
0709
0710
0711
0712
0713
0714
0715
Municipality
Code
Nutley Township
0716
Orange City
0717
Roseland Borough
0718
South Orange Village Twp. 0719
Verona Township
0720
West Caldwell Township
0721
West Orange Township
0722
GLOUCESTER COUNTY
Clayton Borough
Deptford Township
East Greenwich Township
Elk Township
Franklin Township
Glassboro Borough
Greenwich Township
Harrison Township
Logan Township
Mantua Township
Monroe Township
National Park Borough
Newfield Borough
Paulsboro Borough
Pitman Borough
South Harrison Township
Swedesboro Borough
Washington Township
Wenonah Borough
West Deptford Township
Westville Borough
Woodbury City
Woodbury Heights Bor.
Woolwich Township
0801
0802
0803
0804
0805
0806
0807
0808
0809
0810
0811
0812
0813
0814
0815
0816
0817
0818
0819
0820
0821
0822
0823
0824
HUDSON COUNTY
Bayonne City
East Newark Borough
Guttenberg Town
Harrison Town
Hoboken City
Jersey City
Kearny Town
North Bergen Township
Secaucus Town
Union City
Weehawken Township
West New York Town
0901
0902
0903
0904
0905
0906
0907
0908
0909
0910
0911
0912
HUNTERDON COUNTY
Alexandria Township
Bethlehem Township
Bloomsbury Borough
Califon Borough
Clinton Town
Clinton Township
Delaware Township
East Amwell Township
Flemington Borough
Franklin Township
Frenchtown Borough
Glen Gardner Borough
Hampton Borough
High Bridge Borough
Holland Township
Kingwood Township
Lambertville City
Lebanon Borough
Lebanon Township
Milford Borough
Raritan Township
Readington Township
Stockton Borough
Tewksbury Township
Union Township
West Amwell Township
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
52
2010 NJ-1040 County/Municipality Codes
Enter the appropriate four-digit number in the boxes below the social security number boxes on Form NJ-1040 and Form NJ-1040-H. These codes are
for Division of Taxation purposes only. If the place where you live is not listed, see instructions on page 17.
Municipality
MERCER COUNTY
East Windsor Township
Ewing Township
Hamilton Township
Hightstown Borough
Hopewell Borough
Hopewell Township
Lawrence Township
Pennington Borough
Princeton Borough
Princeton Township
Robbinsville Township
Trenton City
West Windsor Township
Code
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
1112
1111
1113
MIDDLESEX COUNTY
Carteret Borough
Cranbury Township
Dunellen Borough
East Brunswick Township
Edison Township
Helmetta Borough
Highland Park Borough
Jamesburg Borough
Metuchen Borough
Middlesex Borough
Milltown Borough
Monroe Township
New Brunswick City
North Brunswick Twp.
Old Bridge Township
Perth Amboy City
Piscataway Township
Plainsboro Township
Sayreville Borough
South Amboy City
South Brunswick Twp.
South Plainfield Bor.
South River Borough
Spotswood Borough
Woodbridge Township
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
MONMOUTH COUNTY
Aberdeen Township
Allenhurst Borough
Allentown Borough
Asbury Park City
Atlantic Highlands Bor.
Avon-by-the-Sea Bor.
Belmar Borough
Bradley Beach Borough
Brielle Borough
Colts Neck Township
Deal Borough
Eatontown Borough
Englishtown Borough
Fair Haven Borough
Farmingdale Borough
Freehold Borough
Freehold Township
Hazlet Township
Highlands Borough
Holmdel Township
Howell Township
Interlaken Borough
Keansburg Borough
Keyport Borough
Lake Como Borough
Little Silver Borough
Loch Arbour Village
Long Branch City
Manalapan Township
Manasquan Borough
Marlboro Township
Matawan Borough
Middletown Township
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1346
1325
1326
1327
1328
1329
1330
1331
1332
Municipality
Code
Millstone Township
1333
Monmouth Beach Borough 1334
Neptune City Borough
1336
Neptune Township
1335
Ocean Township
1337
Oceanport Borough
1338
Red Bank Borough
1339
Roosevelt Borough
1340
Rumson Borough
1341
Sea Bright Borough
1342
Sea Girt Borough
1343
Shrewsbury Borough
1344
Shrewsbury Township
1345
Spring Lake Borough
1347
Spring Lake Heights Bor.
1348
Tinton Falls Borough
1349
Union Beach Borough
1350
Upper Freehold Township
1351
Wall Township
1352
West Long Branch Boro
1353
Municipality
Lakewood Township
Lavallette Borough
Little Egg Harbor Twp.
Long Beach Township
Manchester Township
Mantoloking Borough
Ocean Gate Borough
Ocean Township
Pine Beach Borough
Plumsted Township
Point Pleasant Borough
Pt. Pleasant Beach Bor.
Seaside Heights Borough
Seaside Park Borough
Ship Bottom Borough
South Toms River Bor.
Stafford Township
Surf City Borough
Toms River Township
Tuckerton Borough
Code
1515
1516
1517
1518
1519
1520
1522
1521
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1508
1533
MORRIS COUNTY
Boonton Town
Boonton Township
Butler Borough
Chatham Borough
Chatham Township
Chester Borough
Chester Township
Denville Township
Dover Town
East Hanover Township
Florham Park Borough
Hanover Township
Harding Township
Jefferson Township
Kinnelon Borough
Lincoln Park Borough
Long Hill Township
Madison Borough
Mendham Borough
Mendham Township
Mine Hill Township
Montville Township
Morris Plains Borough
Morris Township
Morristown Town
Mountain Lakes Borough
Mt. Arlington Borough
Mt. Olive Township
Netcong Borough
Parsippany-Troy Hills Twp.
Pequannock Township
Randolph Township
Riverdale Borough
Rockaway Borough
Rockaway Township
Roxbury Township
Victory Gardens Borough
Washington Township
Wharton Borough
1401
1402
1403
1404
1405
1406
1407
1408
1409
1410
1411
1412
1413
1414
1415
1416
1430
1417
1418
1419
1420
1421
1423
1422
1424
1425
1426
1427
1428
1429
1431
1432
1433
1434
1435
1436
1437
1438
1439
PASSAIC COUNTY
Bloomingdale Borough
Clifton City
Haledon Borough
Hawthorne Borough
Little Falls Township
North Haledon Borough
Passaic City
Paterson City
Pompton Lakes Borough
Prospect Park Borough
Ringwood Borough
Totowa Borough
Wanaque Borough
Wayne Township
West Milford Township
Woodland Park Borough
1601
1602
1603
1604
1605
1606
1607
1608
1609
1610
1611
1612
1613
1614
1615
1616
SALEM COUNTY
Alloway Township
Carneys Point Township
Elmer Borough
Elsinboro Township
Lower Alloways Crk. Twp.
Mannington Township
Oldmans Township
Penns Grove Borough
Pennsville Township
Pilesgrove Township
Pittsgrove Township
Quinton Township
Salem City
Upper Pittsgrove Twp.
Woodstown Borough
1701
1702
1703
1704
1705
1706
1707
1708
1709
1710
1711
1712
1713
1714
1715
OCEAN COUNTY
Barnegat Township
Barnegat Light Borough
Bay Head Borough
Beach Haven Borough
Beachwood Borough
Berkeley Township
Brick Township
Eagleswood Township
Harvey Cedars Borough
Island Heights Borough
Jackson Township
Lacey Township
Lakehurst Borough
1501
1502
1503
1504
1505
1506
1507
1509
1510
1511
1512
1513
1514
SOMERSET COUNTY
Bedminster Township
Bernards Township
Bernardsville Borough
Bound Brook Borough
Branchburg Township
Bridgewater Township
Far Hills Borough
Franklin Township
Green Brook Township
Hillsborough Township
Manville Borough
Millstone Borough
Montgomery Township
North Plainfield Borough
Peapack & Gladstone Bor.
Raritan Borough
Rocky Hill Borough
Somerville Borough
South Bound Brook Bor.
1801
1802
1803
1804
1805
1806
1807
1808
1809
1810
1811
1812
1813
1814
1815
1816
1817
1818
1819
Municipality
Warren Township
Watchung Borough
Code
1820
1821
SUSSEX COUNTY
Andover Borough
Andover Township
Branchville Borough
Byram Township
Frankford Township
Franklin Borough
Fredon Township
Green Township
Hamburg Borough
Hampton Township
Hardyston Township
Hopatcong Borough
Lafayette Township
Montague Township
Newton Town
Ogdensburg Borough
Sandyston Township
Sparta Township
Stanhope Borough
Stillwater Township
Sussex Borough
Vernon Township
Walpack Township
Wantage Township
1901
1902
1903
1904
1905
1906
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
UNION COUNTY
Berkeley Heights Twp.
Clark Township
Cranford Township
Elizabeth City
Fanwood Borough
Garwood Borough
Hillside Township
Kenilworth Borough
Linden City
Mountainside Borough
New Providence Borough
Plainfield City
Rahway City
Roselle Borough
Roselle Park Borough
Scotch Plains Township
Springfield Township
Summit City
Union Township
Westfield Town
Winfield Township
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
WARREN COUNTY
Allamuchy Township
Alpha Borough
Belvidere Town
Blairstown Township
Franklin Township
Frelinghuysen Township
Greenwich Township
Hackettstown Town
Hardwick Township
Harmony Township
Hope Township
Independence Township
Knowlton Township
Liberty Township
Lopatcong Township
Mansfield Township
Oxford Township
Phillipsburg Town
Pohatcong Township
Washington Borough
Washington Township
White Township
2101
2102
2103
2104
2105
2106
2107
2108
2109
2110
2111
2112
2113
2114
2115
2116
2117
2119
2120
2121
2122
2123
2010 NJ-1040 Tax Table
53
2010 New Jersey Tax Table
Use this table if your New Jersey taxable income on Line 37 is less than $100,000. If your taxable
income is $100,000 or more, you must use the Tax Rate Schedules on page 62 of this booklet.
Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” married/
CU couple, filing joint return. Their taxable income on Line 37 of Form NJ-1040 is $39,875.
First they find the $39,850–$39,900 income line. Next, they find the column for filing status “2”
and read down the column. The amount shown where the income line meets the filing status
column is $628. This is the tax amount to be entered on Line 38 of Form NJ‑1040.
If Line 37 (taxable income) Is—
At least
But Less Than
39,800
39,850
39,850
39,900
39,900
39,950
39,950
40,000
And Your Filing Status* Is
1 or 3
2, 4, or 5
Your Tax is—
711
627
713
628
715
629
717
630
*Filing Status:
1—Single
2—Married/CU couple, filing joint return
3—Married/CU partner, filing separate return
4—Head of household
5—Qualifying widow(er)/surviving CU partner
2010 NEW JERSEY TAX TABLE (NJ-1040)
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
1,000
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
50
100
150
200
0
1
2
2
250
300
350
400
3
4
5
5
450
500
550
600
6
7
7
8
650
700
750
800
9
9
10
11
850
900
950
1,000
12
12
13
14
0
1
2
2
1,000
1,050
1,100
1,150
3
4
5
5
1,200
1,250
1,300
1,350
6
7
7
8
1,400
1,450
1,500
1,550
9
9
10
11
1,600
1,650
1,700
1,750
12
12
13
14
1,800
1,850
1,900
1,950
1,050
1,100
1,150
1,200
2,000
14
15
16
16
1,250
1,300
1,350
1,400
17
18
19
19
1,450
1,500
1,550
1,600
20
21
21
22
1,650
1,700
1,750
1,800
23
23
24
25
1,850
1,900
1,950
2,000
26
26
27
28
14
15
16
16
2,000
2,050
2,100
2,150
17
18
19
19
2,200
2,250
2,300
2,350
20
21
21
22
2,400
2,450
2,500
2,550
23
23
24
25
2,600
2,650
2,700
2,750
26
26
27
28
2,800
2,850
2,900
2,950
2,050
2,100
2,150
2,200
3,000
28
29
30
30
2,250
2,300
2,350
2,400
31
32
33
33
2,450
2,500
2,550
2,600
34
35
35
36
2,650
2,700
2,750
2,800
37
37
38
39
2,850
2,900
2,950
3,000
40
40
41
42
28
29
30
30
3,000
3,050
3,100
3,150
31
32
33
33
3,200
3,250
3,300
3,350
34
35
35
36
3,400
3,450
3,500
3,550
37
37
38
39
3,600
3,650
3,700
3,750
40
40
41
42
3,800
3,850
3,900
3,950
3,050
3,100
3,150
3,200
42
43
44
44
42
43
44
44
45
46
47
47
45
46
47
47
48
49
49
50
48
49
49
50
51
51
52
53
51
51
52
53
54
54
55
56
54
54
55
56
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000
2010 NJ-1040 Tax Table
54
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
4,250
4,300
4,350
4,400
59
60
61
61
4,450
4,500
4,550
4,600
62
63
63
64
4,650
4,700
4,750
4,800
65
65
66
67
4,850
4,900
4,950
5,000
56
57
58
58
7,000
7,050
7,100
7,150
59
60
61
61
7,200
7,250
7,300
7,350
62
63
63
64
7,400
7,450
7,500
7,550
65
65
66
67
7,600
7,650
7,700
7,750
68
68
69
70
68
68
69
70
7,800
7,850
7,900
7,950
5,050
5,100
5,150
5,200
70
71
72
72
70
71
72
72
8,000
8,050
8,100
8,150
5,250
5,300
5,350
5,400
73
74
75
75
5,450
5,500
5,550
5,600
76
77
77
78
5,650
5,700
5,750
5,800
79
79
80
81
5,850
5,900
5,950
6,000
6,800
6,850
6,900
6,950
6,050
6,100
6,150
6,200
73
74
75
75
8,200
8,250
8,300
8,350
76
77
77
78
8,400
8,450
8,500
8,550
79
79
80
81
8,600
8,650
8,700
8,750
82
82
83
84
82
82
83
84
8,800
8,850
8,900
8,950
84
85
86
86
84
85
86
86
9,000
9,050
9,100
9,150
87
88
89
89
6,450
6,500
6,550
6,600
90
91
91
92
6,650
6,700
6,750
6,800
93
93
94
95
6,850
6,900
6,950
7,000
10,000
98
99
100
100
7,250
7,300
7,350
7,400
101
102
103
103
7,450
7,500
7,550
7,600
104
105
105
106
7,650
7,700
7,750
7,800
107
107
108
109
7,850
7,900
7,950
8,000
98
99
100
100
10,000
10,050
10,100
10,150
101
102
103
103
10,200
10,250
10,300
10,350
104
105
105
106
10,400
10,450
10,500
10,550
107
107
108
109
10,600
10,650
10,700
10,750
110
110
111
112
110
110
111
112
10,800
10,850
10,900
10,950
8,050
8,100
8,150
8,200
112
113
114
114
112
113
114
114
11,000
11,050
11,100
11,150
8,250
8,300
8,350
8,400
115
116
117
117
8,450
8,500
8,550
8,600
118
119
119
120
8,650
8,700
8,750
8,800
121
121
122
123
8,850
8,900
8,950
9,000
96
96
97
98
87
88
89
89
9,200
9,250
9,300
9,350
90
91
91
92
9,400
9,450
9,500
9,550
93
93
94
95
9,600
9,650
9,700
9,750
96
96
97
98
9,800
9,850
9,900
9,950
9,050
9,100
9,150
9,200
115
116
117
117
11,200
11,250
11,300
11,350
118
119
119
120
11,400
11,450
11,500
11,550
121
121
122
123
11,600
11,650
11,700
11,750
124
124
125
126
124
124
125
126
11,800
11,850
11,900
11,950
126
127
128
128
126
127
128
128
12,000
12,050
12,100
12,150
129
130
131
131
9,450
9,500
9,550
9,600
132
133
133
134
9,650
9,700
9,750
9,800
135
135
136
137
9,850
9,900
9,950
10,000
13,000
140
141
142
142
10,250
10,300
10,350
10,400
143
144
145
145
10,450
10,500
10,550
10,600
146
147
147
148
10,650
10,700
10,750
10,800
149
149
150
151
10,850
10,900
10,950
11,000
140
141
142
142
13,000
13,050
13,100
13,150
143
144
145
145
13,200
13,250
13,300
13,350
146
147
147
148
13,400
13,450
13,500
13,550
149
149
150
151
13,600
13,650
13,700
13,750
152
152
153
154
152
152
153
154
13,800
13,850
13,900
13,950
11,050
11,100
11,150
11,200
154
155
156
156
154
155
156
156
14,000
14,050
14,100
14,150
11,250
11,300
11,350
11,400
157
158
159
159
11,450
11,500
11,550
11,600
160
161
161
162
11,650
11,700
11,750
11,800
163
163
164
165
11,850
11,900
11,950
12,000
138
138
139
140
129
130
131
131
12,200
12,250
12,300
12,350
132
133
133
134
12,400
12,450
12,500
12,550
135
135
136
137
12,600
12,650
12,700
12,750
138
138
139
140
12,800
12,850
12,900
12,950
12,050
12,100
12,150
12,200
157
158
159
159
14,200
14,250
14,300
14,350
160
161
161
162
14,400
14,450
14,500
14,550
163
163
164
165
14,600
14,650
14,700
14,750
166
166
167
168
166
166
167
168
14,800
14,850
14,900
14,950
168
169
170
170
168
169
170
170
15,000
15,050
15,100
15,150
171
172
173
173
12,450
12,500
12,550
12,600
174
175
175
176
12,650
12,700
12,750
12,800
177
177
178
179
12,850
12,900
12,950
13,000
182
183
184
184
182
183
184
184
185
186
187
187
185
186
187
187
188
189
189
190
188
189
189
190
191
191
192
193
191
191
192
193
194
194
195
196
194
194
195
196
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000
14,050
14,100
14,150
14,200
196
197
198
198
196
197
198
198
199
200
201
201
199
200
201
201
202
203
203
204
202
203
203
204
205
205
206
207
205
205
206
207
208
208
209
210
208
208
209
210
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000
15,000
12,250
12,300
12,350
12,400
13,050
13,100
13,150
13,200
14,000
12,000
9,250
9,300
9,350
9,400
10,050
10,100
10,150
10,200
11,000
9,000
6,250
6,300
6,350
6,400
7,050
7,100
7,150
7,200
8,000
6,000
6,000
6,050
6,100
6,150
7,000
56
57
58
58
5,000
5,000
5,050
5,100
5,150
4,050
4,100
4,150
4,200
180
180
181
182
171
172
173
173
15,200
15,250
15,300
15,350
174
175
175
176
15,400
15,450
15,500
15,550
177
177
178
179
15,600
15,650
15,700
15,750
180
180
181
182
15,800
15,850
15,900
15,950
15,050
15,100
15,150
15,200
210
211
212
212
210
211
212
212
213
214
215
215
213
214
215
215
216
217
217
218
216
217
217
218
219
219
220
221
219
219
220
221
222
222
223
224
222
222
223
224
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000
2010 NJ-1040 Tax Table
55
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
16,250
16,300
16,350
16,400
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
230
231
231
232
16,650
16,700
16,750
16,800
233
233
234
235
16,850
16,900
16,950
17,000
224
225
226
226
19,000
19,050
19,100
19,150
227
228
229
229
19,200
19,250
19,300
19,350
230
231
231
232
19,400
19,450
19,500
19,550
233
233
234
235
19,600
19,650
19,700
19,750
236
236
237
238
236
236
237
238
19,800
19,850
19,900
19,950
17,050
17,100
17,150
17,200
238
239
240
240
238
239
240
240
20,000
20,050
20,100
20,150
17,250
17,300
17,350
17,400
241
242
243
243
17,450
17,500
17,550
17,600
244
245
245
246
17,650
17,700
17,750
17,800
247
247
248
249
17,850
17,900
17,950
18,000
18,050
18,100
18,150
18,200
18,800
18,850
18,900
18,950
18,250
18,300
18,350
18,400
241
242
243
243
20,200
20,250
20,300
20,350
244
245
245
246
20,400
20,450
20,500
20,550
247
247
248
249
20,600
20,650
20,700
20,750
250
250
251
252
250
250
251
252
20,800
20,850
20,900
20,950
252
253
254
254
252
253
254
254
21,000
21,050
21,100
21,150
255
256
257
257
258
259
259
260
18,650
18,700
18,750
18,800
261
261
262
263
18,850
18,900
18,950
19,000
22,000
266
267
268
268
19,250
19,300
19,350
19,400
269
270
271
271
19,450
19,500
19,550
19,600
272
273
273
274
19,650
19,700
19,750
19,800
275
275
276
277
19,850
19,900
19,950
20,000
266
267
268
268
22,000
22,050
22,100
22,150
269
270
271
271
22,200
22,250
22,300
22,350
272
273
273
274
22,400
22,450
22,500
22,550
275
275
276
277
22,600
22,650
22,700
22,750
278
278
279
280
278
278
279
280
22,800
22,850
22,900
22,950
20,050
20,100
20,150
20,200
280
281
282
283
280
281
282
283
23,000
23,050
23,100
23,150
20,250
20,300
20,350
20,400
284
285
286
287
20,450
20,500
20,550
20,600
287
288
289
290
20,650
20,700
20,750
20,800
291
292
293
294
20,850
20,900
20,950
21,000
264
264
265
266
255
256
257
257
21,200
21,250
21,300
21,350
258
259
259
260
21,400
21,450
21,500
21,550
261
261
262
263
21,600
21,650
21,700
21,750
264
264
265
266
21,050
21,100
21,150
21,200
21,800
21,850
21,900
21,950
21,250
21,300
21,350
21,400
284
285
286
287
23,200
23,250
23,300
23,350
287
288
289
290
23,400
23,450
23,500
23,550
291
292
293
294
23,600
23,650
23,700
23,750
294
295
296
297
294
295
296
297
23,800
23,850
23,900
23,950
298
299
300
301
298
299
300
301
24,000
24,050
24,100
24,150
301
302
303
304
305
306
307
308
21,650
21,700
21,750
21,800
308
309
310
311
21,850
21,900
21,950
22,000
25,000
315
316
317
318
22,250
22,300
22,350
22,400
319
320
321
322
22,450
22,500
22,550
22,600
322
323
324
325
22,650
22,700
22,750
22,800
326
327
328
329
22,850
22,900
22,950
23,000
315
316
317
318
25,000
25,050
25,100
25,150
319
320
321
322
25,200
25,250
25,300
25,350
322
323
324
325
25,400
25,450
25,500
25,550
326
327
328
329
25,600
25,650
25,700
25,750
329
330
331
332
329
330
331
332
25,800
25,850
25,900
25,950
23,050
23,100
23,150
23,200
333
334
335
336
333
334
335
336
26,000
26,050
26,100
26,150
23,250
23,300
23,350
23,400
336
337
338
339
23,450
23,500
23,550
23,600
340
341
342
343
23,650
23,700
23,750
23,800
343
344
345
346
23,850
23,900
23,950
24,000
312
313
314
315
301
302
303
304
24,200
24,250
24,300
24,350
305
306
307
308
24,400
24,450
24,500
24,550
308
309
310
311
24,600
24,650
24,700
24,750
312
313
314
315
24,050
24,100
24,150
24,200
24,800
24,850
24,900
24,950
24,250
24,300
24,350
24,400
336
337
338
339
26,200
26,250
26,300
26,350
340
341
342
343
26,400
26,450
26,500
26,550
343
344
345
346
26,600
26,650
26,700
26,750
347
348
349
350
347
348
349
350
26,800
26,850
26,900
26,950
350
351
352
353
350
351
352
353
27,000
27,050
27,100
27,150
354
355
356
357
357
358
359
360
24,650
24,700
24,750
24,800
361
362
363
364
24,850
24,900
24,950
25,000
368
369
370
371
368
369
370
371
371
372
373
374
371
372
373
374
375
376
377
378
375
376
377
378
378
379
380
381
378
379
380
381
382
383
384
385
382
383
384
385
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000
26,050
26,100
26,150
26,200
385
386
387
388
385
386
387
388
389
390
391
392
389
390
391
392
392
393
394
395
392
393
394
395
396
397
398
399
396
397
398
399
399
400
401
402
399
400
401
402
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000
27,000
24,450
24,500
24,550
24,600
25,050
25,100
25,150
25,200
26,000
24,000
21,450
21,500
21,550
21,600
22,050
22,100
22,150
22,200
23,000
21,000
18,450
18,500
18,550
18,600
19,050
19,100
19,150
19,200
20,000
18,000
18,000
18,050
18,100
18,150
227
228
229
229
16,450
16,500
16,550
16,600
19,000
224
225
226
226
17,000
17,000
17,050
17,100
17,150
16,050
16,100
16,150
16,200
364
365
366
367
354
355
356
357
27,200
27,250
27,300
27,350
357
358
359
360
27,400
27,450
27,500
27,550
361
362
363
364
27,600
27,650
27,700
27,750
364
365
366
367
27,050
27,100
27,150
27,200
27,800
27,850
27,900
27,950
27,250
27,300
27,350
27,400
403
404
405
406
403
404
405
406
406
407
408
409
406
407
408
409
410
411
412
413
410
411
412
413
413
414
415
416
413
414
415
416
417
418
419
420
417
418
419
420
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000
2010 NJ-1040 Tax Table
56
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
28,000
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
28,250
28,300
28,350
28,400
424
425
426
427
28,450
28,500
28,550
28,600
427
428
429
430
28,650
28,700
28,750
28,800
431
432
433
434
28,850
28,900
28,950
29,000
420
421
422
423
31,000
31,050
31,100
31,150
424
425
426
427
31,200
31,250
31,300
31,350
427
428
429
430
31,400
31,450
31,500
31,550
431
432
433
434
31,600
31,650
31,700
31,750
434
435
436
437
434
435
436
437
31,800
31,850
31,900
31,950
29,050
29,100
29,150
29,200
438
439
440
441
438
439
440
441
32,000
32,050
32,100
32,150
29,250
29,300
29,350
29,400
441
442
443
444
29,450
29,500
29,550
29,600
445
446
447
448
29,650
29,700
29,750
29,800
448
449
450
451
29,850
29,900
29,950
30,000
30,800
30,850
30,900
30,950
30,050
30,100
30,150
30,200
441
442
443
444
32,200
32,250
32,300
32,350
445
446
447
448
32,400
32,450
32,500
32,550
448
449
450
451
32,600
32,650
32,700
32,750
452
453
454
455
452
453
454
455
32,800
32,850
32,900
32,950
455
456
457
458
455
456
457
458
33,000
33,050
33,100
33,150
459
460
461
462
30,450
30,500
30,550
30,600
462
463
464
465
30,650
30,700
30,750
30,800
466
467
468
469
30,850
30,900
30,950
31,000
34,000
473
474
475
476
31,250
31,300
31,350
31,400
476
477
478
479
31,450
31,500
31,550
31,600
480
481
482
483
31,650
31,700
31,750
31,800
483
484
485
486
31,850
31,900
31,950
32,000
473
474
475
476
34,000
34,050
34,100
34,150
476
477
478
479
34,200
34,250
34,300
34,350
480
481
482
483
34,400
34,450
34,500
34,550
483
484
485
486
34,600
34,650
34,700
34,750
487
488
489
490
487
488
489
490
34,800
34,850
34,900
34,950
32,050
32,100
32,150
32,200
490
491
492
493
490
491
492
493
35,000
35,050
35,100
35,150
32,250
32,300
32,350
32,400
494
495
496
497
32,450
32,500
32,550
32,600
497
498
499
500
32,650
32,700
32,750
32,800
501
502
503
504
32,850
32,900
32,950
33,000
469
470
471
472
459
460
461
462
33,200
33,250
33,300
33,350
462
463
464
465
33,400
33,450
33,500
33,550
466
467
468
469
33,600
33,650
33,700
33,750
469
470
471
472
33,800
33,850
33,900
33,950
33,050
33,100
33,150
33,200
494
495
496
497
35,200
35,250
35,300
35,350
497
498
499
500
35,400
35,450
35,500
35,550
501
502
503
504
35,600
35,650
35,700
35,750
504
505
506
507
504
505
506
507
35,800
35,850
35,900
35,950
508
509
510
511
508
509
510
511
36,000
36,050
36,100
36,150
511
512
513
514
33,450
33,500
33,550
33,600
515
516
517
518
33,650
33,700
33,750
33,800
518
519
520
521
33,850
33,900
33,950
34,000
37,000
525
526
527
528
34,250
34,300
34,350
34,400
529
530
531
532
34,450
34,500
34,550
34,600
532
533
534
535
34,650
34,700
34,750
34,800
536
537
538
539
34,850
34,900
34,950
35,000
525
526
527
528
37,000
37,050
37,100
37,150
529
530
531
532
37,200
37,250
37,300
37,350
532
533
534
535
37,400
37,450
37,500
37,550
536
537
538
539
37,600
37,650
37,700
37,750
539
540
541
542
539
540
541
542
37,800
37,850
37,900
37,950
35,050
35,100
35,150
35,200
543
545
547
549
543
544
545
546
38,000
38,050
38,100
38,150
35,250
35,300
35,350
35,400
550
552
554
556
35,450
35,500
35,550
35,600
557
559
561
563
35,650
35,700
35,750
35,800
564
566
568
570
35,850
35,900
35,950
36,000
522
523
524
525
511
512
513
514
36,200
36,250
36,300
36,350
515
516
517
518
36,400
36,450
36,500
36,550
518
519
520
521
36,600
36,650
36,700
36,750
522
523
524
525
36,800
36,850
36,900
36,950
36,050
36,100
36,150
36,200
546
547
548
549
38,200
38,250
38,300
38,350
550
551
552
553
38,400
38,450
38,500
38,550
553
554
555
556
38,600
38,650
38,700
38,750
571
573
575
577
557
558
559
560
38,800
38,850
38,900
38,950
578
580
582
584
560
561
562
563
39,000
39,050
39,100
39,150
585
587
589
591
36,450
36,500
36,550
36,600
592
594
596
598
36,650
36,700
36,750
36,800
599
601
603
605
36,850
36,900
36,950
37,000
613
615
617
619
578
579
580
581
620
622
624
626
581
582
583
584
627
629
631
633
585
586
587
588
634
636
638
640
588
589
590
591
641
643
645
647
592
593
594
595
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000
38,050
38,100
38,150
38,200
648
650
652
654
595
596
597
598
655
657
659
661
599
600
601
602
662
664
666
668
602
603
604
605
669
671
673
675
606
607
608
609
676
678
680
682
609
610
611
612
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000
39,000
36,250
36,300
36,350
36,400
37,050
37,100
37,150
37,200
38,000
36,000
33,250
33,300
33,350
33,400
34,050
34,100
34,150
34,200
35,000
33,000
30,250
30,300
30,350
30,400
31,050
31,100
31,150
31,200
32,000
30,000
30,000
30,050
30,100
30,150
31,000
420
421
422
423
29,000
29,000
29,050
29,100
29,150
28,050
28,100
28,150
28,200
606
608
610
612
564
565
566
567
39,200
39,250
39,300
39,350
567
568
569
570
39,400
39,450
39,500
39,550
571
572
573
574
39,600
39,650
39,700
39,750
574
575
576
577
39,800
39,850
39,900
39,950
39,050
39,100
39,150
39,200
683
685
687
689
613
614
615
616
690
692
694
696
616
617
618
619
697
699
701
703
620
621
622
623
704
706
708
710
623
624
625
626
711
713
715
717
627
628
629
630
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000
2010 NJ-1040 Tax Table
57
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
40,000
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
40,800
40,850
40,900
40,950
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
634
635
636
637
741
744
747
749
637
638
639
640
752
755
758
760
43,000
43,050
43,100
43,150
641
642
643
644
43,200
43,250
43,300
43,350
41,050
41,100
41,150
41,200
43,800
43,850
43,900
43,950
774
777
780
782
648
649
650
651
44,000
44,050
44,100
44,150
785
788
791
793
796
799
802
805
41,650
41,700
41,750
41,800
807
810
813
816
41,850
41,900
41,950
42,000
42,800
42,850
42,900
42,950
42,050
42,100
42,150
42,200
651
652
653
654
44,200
44,250
44,300
44,350
655
656
657
658
44,400
44,450
44,500
44,550
658
659
660
661
44,600
44,650
44,700
44,750
818
821
824
827
662
663
664
665
44,800
44,850
44,900
44,950
829
832
835
838
665
666
667
668
45,000
45,050
45,100
45,150
840
843
846
849
42,450
42,500
42,550
42,600
851
854
857
860
42,650
42,700
42,750
42,800
863
865
868
871
42,850
42,900
42,950
43,000
43,850
43,900
43,950
44,000
686
687
688
689
907
909
912
915
690
691
692
693
918
921
923
926
46,000
46,050
46,100
46,150
693
694
695
696
46,200
46,250
46,300
46,350
44,050
44,100
44,150
44,200
46,800
46,850
46,900
46,950
940
943
945
948
700
701
702
703
47,000
47,050
47,100
47,150
951
954
956
959
962
965
968
970
44,650
44,700
44,750
44,800
973
976
979
981
44,850
44,900
44,950
45,000
874
876
879
882
669
670
671
672
45,200
45,250
45,300
45,350
672
673
674
675
45,400
45,450
45,500
45,550
676
677
678
679
45,600
45,650
45,700
45,750
679
680
681
682
45,800
45,850
45,900
45,950
45,050
45,100
45,150
45,200
704
705
706
707
47,200
47,250
47,300
47,350
707
708
709
710
47,400
47,450
47,500
47,550
711
712
713
714
47,600
47,650
47,700
47,750
984
987
990
992
714
715
716
717
47,800
47,850
47,900
47,950
995
998
1,001
1,003
718
719
720
721
48,000
48,050
48,100
48,150
1,006
1,009
1,012
1,014
45,450
45,500
45,550
45,600
1,017
1,020
1,023
1,026
45,650
45,700
45,750
45,800
1,028
1,031
1,034
1,037
45,850
45,900
45,950
46,000
46,850
46,900
46,950
47,000
739
740
741
742
1,072
1,075
1,078
1,081
742
743
744
745
1,084
1,086
1,089
1,092
49,000
49,050
49,100
49,150
746
747
748
749
49,200
49,250
49,300
49,350
47,050
47,100
47,150
47,200
49,800
49,850
49,900
49,950
1,106
1,108
1,111
1,114
753
754
755
756
50,000
50,050
50,100
50,150
1,117
1,119
1,122
1,125
1,128
1,130
1,133
1,136
47,650
47,700
47,750
47,800
1,139
1,142
1,144
1,147
47,850
47,900
47,950
48,000
1,039
1,042
1,045
1,048
721
722
723
724
48,200
48,250
48,300
48,350
725
726
727
728
48,400
48,450
48,500
48,550
728
729
730
731
48,600
48,650
48,700
48,750
732
733
734
735
48,800
48,850
48,900
48,950
48,050
48,100
48,150
48,200
756
757
758
759
50,200
50,250
50,300
50,350
760
761
762
763
50,400
50,450
50,500
50,550
763
764
765
766
50,600
50,650
50,700
50,750
1,150
1,153
1,155
1,158
767
768
769
770
50,800
50,850
50,900
50,950
1,161
1,164
1,166
1,169
770
771
772
773
51,000
51,050
51,100
51,150
1,172
1,175
1,177
1,180
48,450
48,500
48,550
48,600
1,183
1,186
1,189
1,191
48,650
48,700
48,750
48,800
1,194
1,197
1,200
1,202
48,850
48,900
48,950
49,000
49,850
49,900
49,950
50,000
50,050
50,100
50,150
50,200
1,205
1,208
1,211
1,213
774
775
776
777
51,200
51,250
51,300
51,350
777
778
779
780
51,400
51,450
51,500
51,550
781
782
783
784
51,600
51,650
51,700
51,750
784
785
786
787
51,800
51,850
51,900
51,950
788
789
790
791
1,227
1,230
1,233
1,235
791
792
793
794
1,238
1,241
1,244
1,247
795
796
797
798
1,249
1,252
1,255
1,258
798
799
800
801
1,260
1,263
1,266
1,269
802
803
804
805
1,271
1,274
1,277
1,280
806
807
808
809
1,282
1,285
1,288
1,291
811
812
813
814
1,293
1,296
1,299
1,302
815
817
818
819
1,305
1,307
1,310
1,313
820
822
823
824
1,316
1,318
1,321
1,324
825
826
828
829
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000
51,000
48,250
48,300
48,350
48,400
49,650
49,700
49,750
49,800
50,000
47,450
47,500
47,550
47,600
49,450
49,500
49,550
49,600
749
750
751
752
1,216
1,219
1,222
1,224
49,250
49,300
49,350
49,400
49,600
49,650
49,700
49,750
1,095
1,097
1,100
1,103
47,250
47,300
47,350
47,400
49,050
49,100
49,150
49,200
49,400
49,450
49,500
49,550
48,000
45,250
45,300
45,350
45,400
46,650
46,700
46,750
46,800
1,061
1,064
1,067
1,070
735
736
737
738
47,000
44,450
44,500
44,550
44,600
46,450
46,500
46,550
46,600
697
698
699
700
49,000
1,050
1,053
1,056
1,059
46,250
46,300
46,350
46,400
46,600
46,650
46,700
46,750
929
932
934
937
44,250
44,300
44,350
44,400
46,050
46,100
46,150
46,200
46,400
46,450
46,500
46,550
45,000
42,250
42,300
42,350
42,400
43,650
43,700
43,750
43,800
896
898
901
904
683
684
685
686
44,000
41,450
41,500
41,550
41,600
43,450
43,500
43,550
43,600
644
645
646
647
46,000
885
887
890
893
43,250
43,300
43,350
43,400
43,600
43,650
43,700
43,750
763
766
769
771
41,250
41,300
41,350
41,400
43,050
43,100
43,150
43,200
43,400
43,450
43,500
43,550
42,000
42,000
42,050
42,100
42,150
40,850
40,900
40,950
41,000
730
733
735
738
630
631
632
633
41,000
41,000
41,050
41,100
41,150
43,000
719
722
724
727
51,050
51,100
51,150
51,200
1,327
1,329
1,332
1,335
830
831
833
834
1,338
1,340
1,343
1,346
835
836
837
839
1,349
1,351
1,354
1,357
840
841
842
844
1,360
1,363
1,365
1,368
845
846
847
848
1,371
1,374
1,376
1,379
850
851
852
853
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000
2010 NJ-1040 Tax Table
58
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
52,250
52,300
52,350
52,400
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
1,415
1,418
1,421
1,423
52,850
52,900
52,950
53,000
855
856
857
858
55,000
55,050
55,100
55,150
860
861
862
863
55,200
55,250
55,300
55,350
864
866
867
868
55,400
55,450
55,500
55,550
869
871
872
873
55,600
55,650
55,700
55,750
1,426
1,429
1,432
1,434
874
875
877
878
55,800
55,850
55,900
55,950
53,050
53,100
53,150
53,200
1,437
1,440
1,443
1,445
879
880
882
883
56,000
56,050
56,100
56,150
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
1,448
1,451
1,454
1,456
884
885
886
888
1,459
1,462
1,465
1,468
889
890
891
893
1,470
1,473
1,476
1,479
53,850
53,900
53,950
54,000
54,800
54,850
54,900
54,950
54,050
54,100
54,150
54,200
894
895
896
897
56,200
56,250
56,300
56,350
56,800
56,850
56,900
56,950
1,492
1,495
1,498
1,501
904
905
906
907
57,000
57,050
57,100
57,150
1,503
1,506
1,509
1,512
1,514
1,517
1,520
1,523
1,526
1,528
1,531
1,534
54,850
54,900
54,950
55,000
1,570
1,572
1,575
1,578
55,650
55,700
55,750
55,800
1,581
1,584
1,586
1,589
55,850
55,900
55,950
56,000
928
929
931
932
58,000
58,050
58,100
58,150
933
934
935
937
58,200
58,250
58,300
58,350
938
939
940
942
58,400
58,450
58,500
58,550
943
944
945
946
58,600
58,650
58,700
58,750
1,592
1,595
1,597
1,600
948
949
950
951
58,800
58,850
58,900
58,950
56,050
56,100
56,150
56,200
1,603
1,606
1,608
1,611
953
954
955
956
59,000
59,050
59,100
59,150
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
1,614
1,617
1,619
1,622
958
959
960
961
1,625
1,628
1,631
1,633
962
964
965
966
1,636
1,639
1,642
1,644
56,850
56,900
56,950
57,000
1,537
1,539
1,542
1,545
909
910
911
912
57,200
57,250
57,300
57,350
913
915
916
917
57,400
57,450
57,500
57,550
918
920
921
922
57,600
57,650
57,700
57,750
923
924
926
927
57,800
57,850
57,900
57,950
57,050
57,100
57,150
57,200
967
969
970
971
59,200
59,250
59,300
59,350
59,800
59,850
59,900
59,950
1,658
1,661
1,664
1,666
977
978
980
981
60,000
60,050
60,100
60,150
1,669
1,672
1,675
1,677
1,680
1,683
1,686
1,689
1,691
1,694
1,697
1,700
57,850
57,900
57,950
58,000
1,735
1,738
1,741
1,744
58,650
58,700
58,750
58,800
1,747
1,749
1,752
1,755
58,850
58,900
58,950
59,000
1,002
1,003
1,004
1,005
61,000
61,050
61,100
61,150
1,007
1,008
1,009
1,010
61,200
61,250
61,300
61,350
1,011
1,013
1,014
1,015
61,400
61,450
61,500
61,550
1,016
1,018
1,019
1,020
61,600
61,650
61,700
61,750
1,758
1,760
1,763
1,766
1,021
1,022
1,024
1,025
61,800
61,850
61,900
61,950
59,050
59,100
59,150
59,200
1,769
1,771
1,774
1,777
1,026
1,027
1,029
1,030
62,000
62,050
62,100
62,150
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
1,780
1,782
1,785
1,788
1,031
1,032
1,033
1,035
1,791
1,793
1,796
1,799
1,036
1,037
1,038
1,040
1,802
1,805
1,807
1,810
59,850
59,900
59,950
60,000
982
983
984
986
60,200
60,250
60,300
60,350
987
988
989
991
60,400
60,450
60,500
60,550
992
993
994
995
60,600
60,650
60,700
60,750
1,702
997
1,705
998
1,708
999
1,711 1,000
60,800
60,850
60,900
60,950
60,050
60,100
60,150
60,200
1,041
1,042
1,043
1,044
62,200
62,250
62,300
62,350
1,046
1,047
1,048
1,049
62,800
62,850
62,900
62,950
1,824
1,827
1,829
1,832
1,051
1,052
1,053
1,054
63,000
63,050
63,100
63,150
60,450
60,500
60,550
60,600
1,846
1,849
1,852
1,854
60,650
60,700
60,750
60,800
1,857
1,860
1,863
1,865
60,850
60,900
60,950
61,000
1,868
1,871
1,874
1,876
1,056
1,057
1,058
1,059
63,200
63,250
63,300
63,350
1,060
1,062
1,063
1,064
63,400
63,450
63,500
63,550
1,065
1,067
1,068
1,069
63,600
63,650
63,700
63,750
1,070
1,071
1,073
1,074
63,800
63,850
63,900
63,950
1,890
1,893
1,896
1,898
1,080
1,081
1,082
1,084
1,901
1,904
1,907
1,910
1,085
1,086
1,087
1,089
1,912
1,915
1,918
1,921
1,090
1,091
1,092
1,093
1,923
1,926
1,929
1,932
1,095
1,096
1,097
1,098
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000
62,050
62,100
62,150
62,200
1,934
1,937
1,940
1,943
1,100
1,101
1,102
1,103
1,945
1,948
1,951
1,954
1,105
1,106
1,107
1,108
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
1,956
1,959
1,962
1,965
1,109
1,111
1,112
1,113
1,968
1,970
1,973
1,976
1,114
1,116
1,117
1,118
1,979
1,981
1,984
1,987
1,119
1,120
1,122
1,123
62,850
62,900
62,950
63,000
63,000
1,835
1,838
1,840
1,843
1,075
1,076
1,078
1,079
61,450
61,500
61,550
61,600
62,600
62,650
62,700
62,750
1,879
1,882
1,885
1,887
61,250
61,300
61,350
61,400
62,400
62,450
62,500
62,550
1,813
1,816
1,818
1,821
60,250
60,300
60,350
60,400
61,050
61,100
61,150
61,200
62,000
60,000
57,650
57,700
57,750
57,800
1,724
1,727
1,730
1,733
58,450
58,500
58,550
58,600
59,600
59,650
59,700
59,750
972
973
975
976
57,450
57,500
57,550
57,600
61,000
1,713
1,716
1,719
1,722
58,250
58,300
58,350
58,400
59,400
59,450
59,500
59,550
1,647
1,650
1,653
1,655
57,250
57,300
57,350
57,400
58,050
58,100
58,150
58,200
59,000
57,000
54,650
54,700
54,750
54,800
1,559
1,561
1,564
1,567
55,450
55,500
55,550
55,600
56,600
56,650
56,700
56,750
899
900
901
902
54,450
54,500
54,550
54,600
58,000
1,548
1,550
1,553
1,556
55,250
55,300
55,350
55,400
56,400
56,450
56,500
56,550
1,481
1,484
1,487
1,490
54,250
54,300
54,350
54,400
55,050
55,100
55,150
55,200
56,000
54,000
54,000
54,050
54,100
54,150
1,404
1,407
1,410
1,412
52,650
52,700
52,750
52,800
1,393
1,396
1,398
1,401
52,450
52,500
52,550
52,600
55,000
1,382
1,385
1,387
1,390
53,000
53,000
53,050
53,100
53,150
52,050
52,100
52,150
52,200
63,050
63,100
63,150
63,200
1,990
1,992
1,995
1,998
1,124
1,125
1,127
1,128
2,001
2,003
2,006
2,009
1,129
1,130
1,131
1,133
2,012
2,014
2,017
2,020
1,134
1,135
1,136
1,138
2,023
2,026
2,028
2,031
1,139
1,140
1,141
1,142
2,034
2,037
2,039
2,042
1,144
1,145
1,146
1,147
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000
2010 NJ-1040 Tax Table
59
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
64,000
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
64,250
64,300
64,350
64,400
2,056
2,059
2,061
2,064
64,450
64,500
64,550
64,600
2,067
2,070
2,073
2,075
64,650
64,700
64,750
64,800
2,078
2,081
2,084
2,086
64,850
64,900
64,950
65,000
1,149
1,150
1,151
1,152
67,000
67,050
67,100
67,150
1,154
1,155
1,156
1,157
67,200
67,250
67,300
67,350
1,158
1,160
1,161
1,162
67,400
67,450
67,500
67,550
1,163
1,165
1,166
1,167
67,600
67,650
67,700
67,750
2,089
2,092
2,095
2,097
1,168
1,169
1,171
1,172
67,800
67,850
67,900
67,950
65,050
65,100
65,150
65,200
2,100
2,103
2,106
2,108
1,173
1,174
1,176
1,177
68,000
68,050
68,100
68,150
65,250
65,300
65,350
65,400
2,111
2,114
2,117
2,119
65,450
65,500
65,550
65,600
2,122
2,125
2,128
2,131
65,650
65,700
65,750
65,800
2,133
2,136
2,139
2,142
65,850
65,900
65,950
66,000
66,800
66,850
66,900
66,950
66,050
66,100
66,150
66,200
1,178
1,179
1,180
1,182
68,200
68,250
68,300
68,350
1,183
1,184
1,185
1,187
68,400
68,450
68,500
68,550
1,188
1,189
1,190
1,191
68,600
68,650
68,700
68,750
2,144
2,147
2,150
2,153
1,193
1,194
1,195
1,196
68,800
68,850
68,900
68,950
2,155
2,158
2,161
2,164
1,198
1,199
1,200
1,201
69,000
69,050
69,100
69,150
2,166
2,169
2,172
2,175
66,450
66,500
66,550
66,600
2,177
2,180
2,183
2,186
66,650
66,700
66,750
66,800
2,189
2,191
2,194
2,197
66,850
66,900
66,950
67,000
70,000
2,211
2,213
2,216
2,219
67,250
67,300
67,350
67,400
2,222
2,224
2,227
2,230
67,450
67,500
67,550
67,600
2,233
2,235
2,238
2,241
67,650
67,700
67,750
67,800
2,244
2,247
2,249
2,252
67,850
67,900
67,950
68,000
1,222
1,223
1,225
1,226
70,000
70,050
70,100
70,150
1,227
1,228
1,229
1,231
70,200
70,250
70,300
70,350
1,232
1,233
1,234
1,236
70,400
70,450
70,500
70,550
1,237
1,238
1,239
1,240
70,600
70,650
70,700
70,750
2,255
2,258
2,260
2,263
1,242
1,243
1,244
1,245
70,800
70,850
70,900
70,950
68,050
68,100
68,150
68,200
2,266
2,269
2,271
2,274
1,247
1,248
1,249
1,250
71,000
71,050
71,100
71,150
68,250
68,300
68,350
68,400
2,277
2,280
2,282
2,285
68,450
68,500
68,550
68,600
2,288
2,291
2,294
2,296
68,650
68,700
68,750
68,800
2,299
2,302
2,305
2,307
68,850
68,900
68,950
69,000
2,200
2,202
2,205
2,208
1,203
1,204
1,205
1,206
69,200
69,250
69,300
69,350
1,207
1,209
1,210
1,211
69,400
69,450
69,500
69,550
1,212
1,214
1,215
1,216
69,600
69,650
69,700
69,750
1,217
1,218
1,220
1,221
69,800
69,850
69,900
69,950
69,050
69,100
69,150
69,200
1,252
1,253
1,254
1,255
71,200
71,250
71,300
71,350
1,256
1,258
1,259
1,260
71,400
71,450
71,500
71,550
1,261
1,263
1,264
1,265
71,600
71,650
71,700
71,750
2,310
2,313
2,316
2,318
1,266
1,267
1,269
1,270
71,800
71,850
71,900
71,950
2,321
2,324
2,327
2,329
1,271
1,272
1,274
1,275
72,000
72,050
72,100
72,150
2,332
2,335
2,338
2,340
69,450
69,500
69,550
69,600
2,343
2,346
2,349
2,352
69,650
69,700
69,750
69,800
2,354
2,357
2,360
2,363
69,850
69,900
69,950
70,000
73,000
2,376
2,379
2,382
2,385
70,250
70,300
70,350
70,400
2,387
2,390
2,393
2,396
70,450
70,500
70,550
70,600
2,398
2,401
2,404
2,407
70,650
70,700
70,750
70,800
2,410
2,412
2,415
2,418
70,850
70,900
70,950
71,000
1,296
1,298
1,299
1,301
73,000
73,050
73,100
73,150
71,050
71,100
71,150
71,200
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
2,432
2,434
2,437
2,440
1,331
1,333
1,334
1,336
74,000
74,050
74,100
74,150
71,450
71,500
71,550
71,600
2,454
2,456
2,459
2,462
71,650
71,700
71,750
71,800
2,465
2,468
2,470
2,473
71,850
71,900
71,950
72,000
1,338
1,340
1,341
1,343
74,200
74,250
74,300
74,350
1,345
1,347
1,348
1,350
74,400
74,450
74,500
74,550
1,352
1,354
1,355
1,357
74,600
74,650
74,700
74,750
2,476
2,479
2,481
2,484
1,359
1,361
1,362
1,364
74,800
74,850
74,900
74,950
2,365
2,368
2,371
2,374
1,276
1,277
1,278
1,280
72,200
72,250
72,300
72,350
1,281
1,282
1,283
1,285
72,400
72,450
72,500
72,550
1,286
1,287
1,288
1,289
72,600
72,650
72,700
72,750
1,291
1,292
1,293
1,294
72,800
72,850
72,900
72,950
72,050
72,100
72,150
72,200
2,487
2,490
2,492
2,495
1,366
1,368
1,369
1,371
75,000
75,050
75,100
75,150
2,498
2,501
2,503
2,506
72,450
72,500
72,550
72,600
2,509
2,512
2,515
2,517
72,650
72,700
72,750
72,800
2,520
2,523
2,526
2,528
72,850
72,900
72,950
73,000
74,050
74,100
74,150
74,200
2,531
2,534
2,537
2,539
1,373
1,375
1,376
1,378
75,200
75,250
75,300
75,350
1,380
1,382
1,383
1,385
75,400
75,450
75,500
75,550
1,387
1,389
1,390
1,392
75,600
75,650
75,700
75,750
1,394
1,396
1,397
1,399
75,800
75,850
75,900
75,950
2,564
2,567
2,570
2,573
1,415
1,417
1,418
1,420
2,575
2,578
2,581
2,584
1,422
1,424
1,425
1,427
2,586
2,589
2,592
2,595
1,429
1,431
1,432
1,434
2,597
2,600
2,603
2,606
1,436
1,438
1,439
1,441
2,608
2,611
2,614
2,617
1,443
1,445
1,446
1,448
2,619
2,622
2,625
2,628
1,450
1,452
1,453
1,455
2,631
2,633
2,636
2,639
1,457
1,459
1,460
1,462
2,642
2,644
2,647
2,650
1,464
1,466
1,467
1,469
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000
75,000
72,250
72,300
72,350
72,400
1,408
1,410
1,411
1,413
73,850
73,900
73,950
74,000
74,000
2,443
2,445
2,448
2,451
2,553
2,556
2,559
2,561
73,650
73,700
73,750
73,800
1,324
1,326
1,327
1,329
1,401
1,403
1,404
1,406
73,450
73,500
73,550
73,600
1,317
1,319
1,320
1,322
2,542
2,545
2,548
2,550
73,250
73,300
73,350
73,400
1,310
1,312
1,313
1,315
2,421
2,423
2,426
2,429
71,250
71,300
71,350
71,400
73,050
73,100
73,150
73,200
1,303
1,305
1,306
1,308
72,000
69,250
69,300
69,350
69,400
70,050
70,100
70,150
70,200
71,000
69,000
66,250
66,300
66,350
66,400
67,050
67,100
67,150
67,200
68,000
66,000
66,000
66,050
66,100
66,150
67,000
2,045
2,048
2,050
2,053
65,000
65,000
65,050
65,100
65,150
64,050
64,100
64,150
64,200
75,050
75,100
75,150
75,200
2,653
2,656
2,659
2,662
1,471
1,473
1,474
1,476
2,666
2,669
2,672
2,675
1,478
1,480
1,481
1,483
2,678
2,682
2,685
2,688
1,485
1,487
1,488
1,490
2,691
2,694
2,697
2,701
1,492
1,494
1,495
1,497
2,704
2,707
2,710
2,713
1,499
1,501
1,502
1,504
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000
2010 NJ-1040 Tax Table
60
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4, At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5 Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
76,000
76,000
76,050
76,100
76,150
76,050
76,100
76,150
76,200
76,200
76,250
76,300
76,350
76,250
76,300
76,350
76,400
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
2,742
2,745
2,748
2,752
2,755
2,758
2,761
2,764
76,850
76,900
76,950
77,000
1,513
1,515
1,516
1,518
1,520
1,522
1,523
1,525
79,000
79,050
79,100
79,150
77,050
77,100
77,150
77,200
79,600
79,650
79,700
79,750
2,768
2,771
2,774
2,777
1,534
1,536
1,537
1,539
79,800
79,850
79,900
79,950
2,780
2,783
2,787
2,790
1,541
1,543
1,544
1,546
80,000
80,050
80,100
80,150
2,793
2,796
2,799
2,803
77,450
77,500
77,550
77,600
2,806
2,809
2,812
2,815
77,650
77,700
77,750
77,800
2,818
2,822
2,825
2,828
77,850
77,900
77,950
78,000
78,800
78,850
78,900
78,950
78,050
78,100
78,150
78,200
1,548
1,550
1,551
1,553
80,200
80,250
80,300
80,350
1,555
1,557
1,558
1,560
80,400
80,450
80,500
80,550
1,562
1,564
1,565
1,567
80,600
80,650
80,700
80,750
2,831
2,834
2,838
2,841
1,569
1,571
1,572
1,574
80,800
80,850
80,900
80,950
2,844
2,847
2,850
2,853
1,576
1,578
1,579
1,581
81,000
81,050
81,100
81,150
2,857
2,860
2,863
2,866
78,450
78,500
78,550
78,600
2,869
2,873
2,876
2,879
78,650
78,700
78,750
78,800
2,882
2,885
2,889
2,892
78,850
78,900
78,950
79,000
2,920
2,924
2,927
2,930
2,946
2,949
2,952
2,955
79,850
79,900
79,950
80,000
1,618
1,620
1,621
1,623
2,933
2,936
2,939
2,943
79,650
79,700
79,750
79,800
1,611
1,613
1,614
1,616
1,625
1,627
1,628
1,630
82,000
82,050
82,100
82,150
80,050
80,100
80,150
80,200
82,600
82,650
82,700
82,750
2,959
2,962
2,965
2,968
1,639
1,641
1,642
1,644
82,800
82,850
82,900
82,950
2,971
2,975
2,978
2,981
1,646
1,649
1,652
1,655
83,000
83,050
83,100
83,150
2,984
2,987
2,990
2,994
80,450
80,500
80,550
80,600
2,997
3,000
3,003
3,006
80,650
80,700
80,750
80,800
3,010
3,013
3,016
3,019
80,850
80,900
80,950
81,000
2,895
2,898
2,901
2,904
1,583
1,585
1,586
1,588
81,200
81,250
81,300
81,350
1,590
1,592
1,593
1,595
81,400
81,450
81,500
81,550
1,597
1,599
1,600
1,602
81,600
81,650
81,700
81,750
1,604
1,606
1,607
1,609
81,800
81,850
81,900
81,950
81,050
81,100
81,150
81,200
1,657
1,660
1,663
1,666
83,200
83,250
83,300
83,350
1,668
1,671
1,674
1,677
83,400
83,450
83,500
83,550
1,680
1,682
1,685
1,688
83,600
83,650
83,700
83,750
3,022
3,025
3,029
3,032
1,691
1,693
1,696
1,699
83,800
83,850
83,900
83,950
3,035
3,038
3,041
3,045
1,702
1,704
1,707
1,710
84,000
84,050
84,100
84,150
3,048
3,051
3,054
3,057
81,450
81,500
81,550
81,600
3,061
3,064
3,067
3,070
81,650
81,700
81,750
81,800
3,073
3,076
3,080
3,083
81,850
81,900
81,950
82,000
3,111
3,115
3,118
3,121
3,137
3,140
3,143
3,147
82,850
82,900
82,950
83,000
1,768
1,771
1,773
1,776
3,124
3,127
3,131
3,134
82,650
82,700
82,750
82,800
1,757
1,760
1,762
1,765
1,779
1,782
1,785
1,787
85,000
85,050
85,100
85,150
83,050
83,100
83,150
83,200
85,600
85,650
85,700
85,750
3,150
3,153
3,156
3,159
1,801
1,804
1,807
1,809
85,800
85,850
85,900
85,950
3,162
3,166
3,169
3,172
1,812
1,815
1,818
1,820
86,000
86,050
86,100
86,150
3,175
3,178
3,182
3,185
83,450
83,500
83,550
83,600
3,188
3,191
3,194
3,197
83,650
83,700
83,750
83,800
3,201
3,204
3,207
3,210
83,850
83,900
83,950
84,000
3,086
3,089
3,092
3,096
1,713
1,715
1,718
1,721
84,200
84,250
84,300
84,350
1,724
1,726
1,729
1,732
84,400
84,450
84,500
84,550
1,735
1,738
1,740
1,743
84,600
84,650
84,700
84,750
1,746
1,749
1,751
1,754
84,800
84,850
84,900
84,950
84,050
84,100
84,150
84,200
1,823
1,826
1,829
1,831
86,200
86,250
86,300
86,350
1,834
1,837
1,840
1,843
86,400
86,450
86,500
86,550
1,845
1,848
1,851
1,854
86,600
86,650
86,700
86,750
3,213
3,217
3,220
3,223
1,856
1,859
1,862
1,865
86,800
86,850
86,900
86,950
3,226
3,229
3,233
3,236
1,867
1,870
1,873
1,876
87,000
87,050
87,100
87,150
3,239
3,242
3,245
3,248
84,450
84,500
84,550
84,600
3,252
3,255
3,258
3,261
84,650
84,700
84,750
84,800
3,264
3,268
3,271
3,274
84,850
84,900
84,950
85,000
3,277
3,280
3,283
3,287
1,878
1,881
1,884
1,887
87,200
87,250
87,300
87,350
1,889
1,892
1,895
1,898
87,400
87,450
87,500
87,550
1,901
1,903
1,906
1,909
87,600
87,650
87,700
87,750
1,912
1,914
1,917
1,920
87,800
87,850
87,900
87,950
3,290
3,293
3,296
3,299
1,923
1,925
1,928
1,931
3,303
3,306
3,309
3,312
1,934
1,936
1,939
1,942
3,315
3,319
3,322
3,325
1,945
1,947
1,950
1,953
3,328
3,331
3,334
3,338
1,956
1,959
1,961
1,964
3,341
3,344
3,347
3,350
1,967
1,970
1,972
1,975
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000
86,050
86,100
86,150
86,200
3,354
3,357
3,360
3,363
1,978
1,981
1,983
1,986
3,366
3,369
3,373
3,376
1,989
1,992
1,994
1,997
3,379
3,382
3,385
3,389
2,000
2,003
2,006
2,008
3,392
3,395
3,398
3,401
2,011
2,014
2,017
2,019
3,405
3,408
3,411
3,414
2,022
2,025
2,028
2,030
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000
87,000
84,250
84,300
84,350
84,400
85,450
85,500
85,550
85,600
86,000
83,250
83,300
83,350
83,400
85,250
85,300
85,350
85,400
85,400
85,450
85,500
85,550
1,790
1,793
1,796
1,798
85,050
85,100
85,150
85,200
85,200
85,250
85,300
85,350
84,000
81,250
81,300
81,350
81,400
82,450
82,500
82,550
82,600
85,000
3,099
3,102
3,105
3,108
83,000
80,250
80,300
80,350
80,400
82,250
82,300
82,350
82,400
82,400
82,450
82,500
82,550
1,632
1,634
1,635
1,637
82,050
82,100
82,150
82,200
82,200
82,250
82,300
82,350
81,000
78,250
78,300
78,350
78,400
79,450
79,500
79,550
79,600
82,000
2,908
2,911
2,914
2,917
80,000
77,250
77,300
77,350
77,400
79,250
79,300
79,350
79,400
79,400
79,450
79,500
79,550
1,527
1,529
1,530
1,532
79,050
79,100
79,150
79,200
79,200
79,250
79,300
79,350
78,000
78,000
78,050
78,100
78,150
2,729
2,732
2,736
2,739
76,650
76,700
76,750
76,800
1,506
1,508
1,509
1,511
77,000
77,000
77,050
77,100
77,150
76,450
76,500
76,550
76,600
79,000
2,717
2,720
2,723
2,726
87,050
87,100
87,150
87,200
3,417
3,420
3,424
3,427
2,033
2,036
2,039
2,041
3,430
3,433
3,436
3,440
2,044
2,047
2,050
2,052
3,443
3,446
3,449
3,452
2,055
2,058
2,061
2,064
3,455
3,459
3,462
3,465
2,066
2,069
2,072
2,075
3,468
3,471
3,475
3,478
2,077
2,080
2,083
2,086
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000
2010 NJ-1040 Tax Table
61
2010 NEW JERSEY TAX TABLE (NJ-1040) – Continued
If Line 37
And You
If Line 37
And You
If Line 37
And You
If Line 37
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
88,250
88,300
88,350
88,400
3,494
3,497
3,500
3,503
88,450
88,500
88,550
88,600
3,506
3,510
3,513
3,516
88,650
88,700
88,750
88,800
3,519
3,522
3,526
3,529
88,850
88,900
88,950
89,000
2,088
2,091
2,094
2,097
91,000
91,050
91,100
91,150
2,099
2,102
2,105
2,108
91,200
91,250
91,300
91,350
2,110
2,113
2,116
2,119
91,400
91,450
91,500
91,550
2,122
2,124
2,127
2,130
91,600
91,650
91,700
91,750
3,532
3,535
3,538
3,541
2,133
2,135
2,138
2,141
91,800
91,850
91,900
91,950
89,050
89,100
89,150
89,200
3,545
3,548
3,551
3,554
2,144
2,146
2,149
2,152
92,000
92,050
92,100
92,150
89,250
89,300
89,350
89,400
3,557
3,561
3,564
3,567
89,450
89,500
89,550
89,600
3,570
3,573
3,576
3,580
89,650
89,700
89,750
89,800
3,583
3,586
3,589
3,592
89,850
89,900
89,950
90,000
90,800
90,850
90,900
90,950
90,050
90,100
90,150
90,200
2,155
2,157
2,160
2,163
92,200
92,250
92,300
92,350
2,166
2,168
2,171
2,174
92,400
92,450
92,500
92,550
2,177
2,180
2,182
2,185
92,600
92,650
92,700
92,750
3,596
3,599
3,602
3,605
2,188
2,191
2,193
2,196
92,800
92,850
92,900
92,950
3,608
3,612
3,615
3,618
2,199
2,202
2,204
2,207
93,000
93,050
93,100
93,150
3,621
3,624
3,627
3,631
90,450
90,500
90,550
90,600
3,634
3,637
3,640
3,643
90,650
90,700
90,750
90,800
3,647
3,650
3,653
3,656
90,850
90,900
90,950
91,000
94,000
3,672
3,675
3,678
3,682
91,250
91,300
91,350
91,400
3,685
3,688
3,691
3,694
91,450
91,500
91,550
91,600
3,698
3,701
3,704
3,707
91,650
91,700
91,750
91,800
3,710
3,713
3,717
3,720
91,850
91,900
91,950
92,000
2,254
2,257
2,260
2,262
94,000
94,050
94,100
94,150
2,265
2,268
2,271
2,273
94,200
94,250
94,300
94,350
2,276
2,279
2,282
2,285
94,400
94,450
94,500
94,550
2,287
2,290
2,293
2,296
94,600
94,650
94,700
94,750
3,723
3,726
3,729
3,733
2,298
2,301
2,304
2,307
94,800
94,850
94,900
94,950
92,050
92,100
92,150
92,200
3,736
3,739
3,742
3,745
2,309
2,312
2,315
2,318
95,000
95,050
95,100
95,150
92,250
92,300
92,350
92,400
3,748
3,752
3,755
3,758
92,450
92,500
92,550
92,600
3,761
3,764
3,768
3,771
92,650
92,700
92,750
92,800
3,774
3,777
3,780
3,784
92,850
92,900
92,950
93,000
3,659
3,662
3,666
3,669
2,210
2,213
2,215
2,218
93,200
93,250
93,300
93,350
2,221
2,224
2,227
2,229
93,400
93,450
93,500
93,550
2,232
2,235
2,238
2,240
93,600
93,650
93,700
93,750
2,243
2,246
2,249
2,251
93,800
93,850
93,900
93,950
93,050
93,100
93,150
93,200
2,320
2,323
2,326
2,329
95,200
95,250
95,300
95,350
2,331
2,334
2,337
2,340
95,400
95,450
95,500
95,550
2,343
2,345
2,348
2,351
95,600
95,650
95,700
95,750
3,787
3,790
3,793
3,796
2,354
2,356
2,359
2,362
95,800
95,850
95,900
95,950
3,799
3,803
3,806
3,809
2,365
2,367
2,370
2,373
96,000
96,050
96,100
96,150
3,812
3,815
3,819
3,822
93,450
93,500
93,550
93,600
3,825
3,828
3,831
3,834
93,650
93,700
93,750
93,800
3,838
3,841
3,844
3,847
93,850
93,900
93,950
94,000
97,000
3,863
3,866
3,870
3,873
94,250
94,300
94,350
94,400
3,876
3,879
3,882
3,885
94,450
94,500
94,550
94,600
3,889
3,892
3,895
3,898
94,650
94,700
94,750
94,800
3,901
3,905
3,908
3,911
94,850
94,900
94,950
95,000
2,420
2,423
2,425
2,428
97,000
97,050
97,100
97,150
2,431
2,434
2,436
2,439
97,200
97,250
97,300
97,350
2,442
2,445
2,448
2,450
97,400
97,450
97,500
97,550
2,453
2,456
2,459
2,461
97,600
97,650
97,700
97,750
3,914
3,917
3,920
3,924
2,464
2,467
2,470
2,472
97,800
97,850
97,900
97,950
95,050
95,100
95,150
95,200
3,927
3,930
3,933
3,936
2,475
2,478
2,481
2,483
98,000
98,050
98,100
98,150
95,250
95,300
95,350
95,400
3,940
3,943
3,946
3,949
95,450
95,500
95,550
95,600
3,952
3,956
3,959
3,962
95,650
95,700
95,750
95,800
3,965
3,968
3,971
3,975
95,850
95,900
95,950
96,000
3,850
3,854
3,857
3,860
2,376
2,378
2,381
2,384
96,200
96,250
96,300
96,350
2,387
2,389
2,392
2,395
96,400
96,450
96,500
96,550
2,398
2,401
2,403
2,406
96,600
96,650
96,700
96,750
2,409
2,412
2,414
2,417
96,800
96,850
96,900
96,950
96,050
96,100
96,150
96,200
2,486
2,489
2,492
2,494
98,200
98,250
98,300
98,350
2,497
2,500
2,503
2,506
98,400
98,450
98,500
98,550
2,508
2,511
2,514
2,517
98,600
98,650
98,700
98,750
3,978
3,981
3,984
3,987
2,519
2,522
2,525
2,528
98,800
98,850
98,900
98,950
3,991
3,994
3,997
4,000
2,530
2,533
2,536
2,539
99,000
99,050
99,100
99,150
4,003
4,006
4,010
4,013
96,450
96,500
96,550
96,600
4,016
4,019
4,022
4,026
96,650
96,700
96,750
96,800
4,029
4,032
4,035
4,038
96,850
96,900
96,950
97,000
4,042
4,045
4,048
4,051
2,541
2,544
2,547
2,550
99,200
99,250
99,300
99,350
2,552
2,555
2,558
2,561
99,400
99,450
99,500
99,550
2,564
2,566
2,569
2,572
99,600
99,650
99,700
99,750
2,575
2,577
2,580
2,583
99,800
99,850
99,900
99,950
4,054
4,057
4,061
4,064
2,586
2,588
2,591
2,594
4,067
4,070
4,073
4,077
2,597
2,599
2,602
2,605
4,080
4,083
4,086
4,089
2,608
2,610
2,613
2,616
4,092
4,096
4,099
4,102
2,619
2,622
2,624
2,627
4,105
4,108
4,112
4,115
2,630
2,633
2,635
2,638
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000
98,050
98,100
98,150
98,200
4,118
4,121
4,124
4,127
2,641
2,644
2,646
2,649
4,131
4,134
4,137
4,140
2,652
2,655
2,657
2,660
4,143
4,147
4,150
4,153
2,663
2,666
2,669
2,671
4,156
4,159
4,163
4,166
2,674
2,677
2,680
2,682
4,169
4,172
4,175
4,178
2,685
2,688
2,691
2,693
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000
99,000
96,250
96,300
96,350
96,400
97,050
97,100
97,150
97,200
98,000
96,000
93,250
93,300
93,350
93,400
94,050
94,100
94,150
94,200
95,000
93,000
90,250
90,300
90,350
90,400
91,050
91,100
91,150
91,200
92,000
90,000
90,000
90,050
90,100
90,150
91,000
3,481
3,484
3,487
3,490
89,000
89,000
89,050
89,100
89,150
88,050
88,100
88,150
88,200
99,050
99,100
99,150
99,200
4,182
4,185
4,188
4,191
2,696
2,699
2,702
2,704
4,194
4,198
4,201
4,204
2,707
2,710
2,713
2,715
4,207
4,210
4,213
4,217
2,718
2,721
2,724
2,727
4,220
4,223
4,226
4,229
2,729
2,732
2,735
2,738
4,233
4,236
4,239
4,242
2,740
2,743
2,746
2,749
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000
2010 NJ-1040 Tax Rate Schedules
62
New Jersey Tax Rate Schedules
2010
FILING STATUS: Single
Married/CU partner, filing separate return
Table A
STEP 1
STEP 2
STEP 3
If Taxable Income (Line 37) is:
Enter
Line 37
Multiply
Line 37 by:
Subtract
Over
$
0
$ 20,000
$ 35,000
$ 40,000
$ 75,000
$500,000
But not over
$ 20,000
$ 35,000
$ 40,000
$ 75,000
$500,000
and over
__________
__________
__________
__________
__________
__________






.014
.0175
.035
.05525
.0637
.0897
=
=
=
=
=
=
__________
__________
__________
__________
__________
__________
–
–
–
–
–
–
FILING STATUS: Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/surviving CU partner
$
0
$
70.00
$ 682.50
$ 1,492.50
$ 2,126.25
$15,126.25
STEP 1
STEP 2
STEP 3
If Taxable Income (Line 37) is:
Enter
Line 37
Multiply
Line 37 by:
Subtract
Over
$
0
$ 20,000
$ 50,000
$ 70,000
$ 80,000
$150,000
$500,000
But not over
$ 20,000
$ 50,000
$ 70,000
$ 80,000
$150,000
$500,000
and over
__________
__________
__________
__________
__________
__________
__________







Printed on
.014
.0175
.0245
.035
.05525
.0637
.0897
=
=
=
=
=
=
=
__________
__________
__________
__________
__________
__________
__________
Recycled Paper
–
–
–
–
–
–
–
=
=
=
=
=
=
_________
_________
_________
_________
_________
_________
Table B
Your Tax
$
0
$
70.00
$ 420.00
$ 1,154.50
$ 2,775.00
$ 4,042.50
$17,042.50
Your Tax
=
=
=
=
=
=
=
_________
_________
_________
_________
_________
_________
_________
63
2010 Form NJ-1040
When You Need Information…
by phone…
Call our Automated Tax Information System
1-800-323-4400 — (within NJ, NY, PA, DE, and MD) or
609‑826‑4400. Touch-tone phones only.
♦
Listen to recorded tax information on many topics.
Order certain forms and publications through our message system.
♦ Get information on 2010 refunds from ARIS, our ­Automated
Refund Inquiry System, 7 days a week (hours may vary).
♦
Contact our Customer Service Center
609-292-6400 — Speak directly to a Division of Taxation
representative for tax information and assistance, 8:30 a.m. to
4:30 p.m., Monday through Friday (except holidays).
Text Telephone Service (TTY/TDD) for Hard-of-Hearing Users
1-800-286-6613 — (toll-free within NJ, NY, PA, DE, and MD) or
609-984-7300. These numbers are accessible only from TTY devices.
♦
♦
Submit a text message on any tax matter.
Receive a reply through NJ Relay Services (711).
online…
Visit the New Jersey Division of Taxation Home Page
Many State tax forms and publications are available on our Web site.
Access the Division’s home page at:
www.state.nj.us/treasury/taxation/
You may also reach us by e-mail at:
[email protected]
Subscribe to NJ Tax E-News, the Division of Taxation’s online
information service, at:
www.state.nj.us/treasury/taxation/listservice.shtml
in person…
Visit a New Jersey Division of Taxation Regional Office
Regional offices provide individual assistance at various locations
throughout the State. Call the Automated Tax Information System or
visit our home page for the address of the regional office nearest you.
To Get Forms…
♦
Call New Jersey’s Forms Request System at 1-800-323-4400
(within NJ, NY, PA, DE, and MD) or 609-826-4400. Touch-tone
phones only.
♦ Visit our Web site at:
www.state.nj.us/treasury/taxation/forms.shtml
♦ Dial NJ TaxFax at 609-826-4500 from your fax machine’s phone.
♦ Write to: NJ Division of Taxation
Taxpayer Forms Services
PO Box 269
Trenton, NJ 08695-0269
Who Can Help…
Trained volunteers in the VITA (Volunteer Income Tax Assistance) and
TCE (Tax Counseling for the Elderly) Programs are available to help
prepare both Federal and State returns at locations throughout New
Jersey. For the location nearest you, contact the Division’s Customer
Service Center at 609-292-6400 or the Internal Revenue Service.
New Jersey Earned Income Tax Credit…
Call the Customer Service Center
609-292-6400 — For information, 8:30 a.m. to 4:30 p.m., Monday
through Friday (except holidays).
NJ TaxTalk
TaxTalk is the portion of the Automated Tax Information System (ATIS)
that provides recorded information to callers on a variety of New Jersey tax
topics. Callers will have the opportunity, after certain topics, to request a
form or publication pertaining to that topic. TaxTalk is available 24 hours
a day, 7 days a week.
Select the 3‑digit number of the topic you want to hear. Then from a Touchtone phone call 1-800-323-4400 (within NJ, NY, PA, DE, and MD) or
609-826-4400. Have paper and pencil available to take notes. Additional
topics may become available after the printing of this booklet.
TaxTalk — Topic Codes
NJ Income Tax Information for
Individuals
Filing Your New Jersey Return
100 Who Must File
101 Military Personnel Resident Defined
& Income Tax Filing Requirements
102 Military Personnel Nonresident
Defined & Income Tax Filing
Requirements
103 How and When to File an Extension
104 Military Extensions
105 How and When to Amend
106 Penalties, Interest & Collection Fees
108 Who is Required to Make Estimated
Tax Payments
110 Interest on Underpayment of
Estimated Tax Payments
112 Pennsylvania Residents Working in
New Jersey/New Jersey Residents
Working in Pennsylvania
114 Nonresidents
115 Nonresidents: Estimated Tax on
Income From the Sale or Transfer of
New Jersey Real Estate
116 Mailing Your Return With Refunds
or No Tax Due
118 Mailing Your Return With Payments
Due
120 How to Pay
Completing Your New Jersey Return
121 Social Security Number
122 Filing Status
123 Civil Union Partners
124 Part-Year Residents
128 Deceased Taxpayers
130
131
132
133
134
135
136
138
140
142
143
144
145
Personal Exemptions
Domestic Partnership Exemption
Dependent Exemptions
Dependents Attending Colleges
Exemptions
New Jersey Earned Income Tax
Credit
Property Tax Deduction or Credit
Deductions
Reporting Wages
Nontaxable Income
Reporting Capital Gain Income
Reporting a Gain From the Sale of a
Principal Residence
Reporting Net Profits From Your
Business
Reporting Distributive Share of
Partnership Income
continued
64
146 Reporting Net Pro Rata Share of S
Corporation Income
147 Use Tax Due on Out-of-State
Purchases
148 Withholdings and Payments
150 Claiming Credit for Income or Wage
Tax Paid to Another ­Jurisdiction
152 Claiming Excess Unemployment
and Disability
Pension and IRA Information
154 Pension Income
156 Pension Exclusion
157 Employer Post-Retirement
Contributions to Section 403(b) Plan
158 IRA Distributions
160 Establishing Your Roth IRA
162 Qualified Distributions From a Roth
IRA
164 Nonqualified Distributions From a
Roth IRA
NJ Property Tax Relief
Programs
Homestead Benefit
228 General Information on the
Homestead Benefit for Homeowners
229 General Information on the
Homestead Rebate for Tenants
230 Amending the Homestead Rebate
Application for Tenants
231 Homestead Benefit Amounts for
Homeowners
232 Homestead Rebate Amounts for
Tenants
233 How to Check the Status of Your
Homestead Benefit
Senior Freeze/Property Tax
Reimbursement
216 General Information on the
Senior Freeze/Property Tax
Reimbursement
218 Eligibility Requirements
220 How to Apply for a Senior Freeze/
Property Tax Reimbursement
Property Tax Deduction or Credit
224 General Information on the Property
Tax Deduction or Credit
Paperless Filing Programs
New Jersey WebFile
300 NJ WebFile
New Jersey E-File
304 NJ E-File
NJ Tax AND FEE Information for
Businesses
Business Registration
400 Starting a Business in NJ
401 How to File Taxes and Fees by
Phone or Online
402 Small Business Workshops
404 Electing S Corporation Status
2010 Form NJ-1040
410 Ending Your Tax Registration in
New Jersey
Income Tax Withholding Information
for Businesses
412 Reporting and Remitting NJ Income
Tax Withheld
414 Reconciling Tax Withheld With Form
NJ-W-3
416 Employee’s Withholding Allowance
Certificates, Forms W-4 and NJ-W-4
420 Withholding New Jersey Income
Taxes
421 Withholding New Jersey Income
Taxes for Contractor Services
422 Penalties, Interest & Collection Fees
Sales and Use Tax Information for
Businesses
423 New Changes in Sales and Use Tax
424 General Information for Sales and
Use Tax for Businesses
426 Use Tax
428 Annual Use Tax
429 New Jersey Sales and Use Tax
EZ File Systems for Filing Forms
ST-51/ST-50
430 Filing Sales and Use Tax Returns,
Forms ST-51/ST-50
432 Filing Informal Sales and Use Tax
Returns
434 Penalties, Interest & Collection Fees
436 Contractors
438 Making Mail-Order and Internet
Sales
442 Urban Enterprise Zone
Lease and Rental Information for
Businesses
444 Lease and Rental Transactions
448 Domestic Security Fee
Other Fees and Taxes
449 9-1-1 System and Emergency
Response Fee
451 Cosmetic Medical Procedures
Gross Receipts Tax
452 Dishonored Check Fee
454 Domestic Security Fee
455 Fur Clothing Retail Gross Receipts
Tax
456 Hotel/Motel State Occupancy Fee
and Municipal Occupancy Tax
458 Litter Control Fee
459 Motor Vehicle Tire Fee
Corporations & Partnerships
Corporations
501 Starting a Corporation
502 Filing Responsibilities
503 Consequences of Not Dissolving a
Corporation
504 Tax Rates and Accounting Periods
506 Electing S Corporation Status
Partnerships
508 Partnership Information
510 Partnership Filing Requirements
511 Prepayment of Partnership Filing
Fee
Information for Individuals On
Sales & Use Tax and State Fees
General Information on Sales and Use
Tax for Individuals
600 General Information on Sales and
Use Tax for Individuals
601 New Changes in Sales and Use Tax
Out-of-State Purchases
602 Out-of-State Purchases
Mail Orders and Internet Purchases
604 Mail Orders and Internet Purchases
Home Improvements
606 Home Improvements
Taxability of Leases and Rentals
608 Taxability of Leases and Rentals
Other Fees and Taxes
609 9-1-1 System and Emergency
Response Fee
610 Atlantic City Luxury Tax, Sales Tax,
and Other Fees
612 Atlantic City Casino Hotel Parking
Fee
614 Cape May County Tourism Tax and
Assessment
615 Cosmetic Medical Procedures
Gross Receipts Tax
616 Dishonored Check Fee
618 Domestic Security Fee
620 Hotel/Motel State Occupancy Fee
and Municipal Occupancy Tax
621 Motor Vehicle Tire Fee
Other NJ Tax Information
New Jersey Division of Taxation
Regional Offices
702 Camden Office
704 Fair Lawn Office
705 Neptune Office
706 Newark Office
708 Northfield Office
710 Somerville Office
712 Trenton Office
Income Tax Refund Information
713 How to Check the Status of Your
Income Tax Refund
Other Ways to Contact the Division
714 Other Ways to Contact the Division
Order Forms Through New Jersey
TaxFax
716 Order Forms Through NJ TaxFax
Taxpayers’ Bill of Rights
718 Taxpayers’ Bill of Rights
CATCH Program
720 CATCH Program
Inheritance and Estate Tax
722 Inheritance and Estate Tax
continued
65
2010 NJ-1040 Index
A
Accounting Method 15
Address Label 17
Age, Exemption for 18
Alimony 20, 28, 31
Amended Returns 15
Amount You Owe 41
Annuities 24
Archer MSAs 21, 30, 31
Assembling Your Return 47
Awards, Prizes 20, 28
B
Basis 46
Beneficiaries 15, 28
Blindness, Exemption for 18
Breast Cancer Research Fund 5, 41
Business Income 20, 23
C
Cafeteria Plans 21
Capital Gains and Losses 24, 46
Capital Gains Distributions 23, 48
Cat and Dog Spay/Neuter Fund 7, 41
Child Support 21, 28, 31
Children’s Trust Fund 5, 41
Civil Unions 17
Collection Fees 15
Common Mistakes 9
Community Food Pantry Fund 7, 41
Commuter Transportation Benefits 20
County/Municipality Code 17, 51
Credit for Taxes Paid to Other Jurisdictions
38, 42
Credit From 2009 Return 39
D
Deceased Taxpayers 14, 28
Dependents 18
Disability—
Exemption for 18
Income 21, 24
Disability Insurance Contributions, Excess
Withheld 40
Dividends 20, 23
Domestic Partnership 18
Domicile 9
Drug Abuse Education Fund 6, 41
E
Early Retirement Benefits 24
Earned Income Tax Credit 40
Employee Business Expenses 20
Enclosures With the NJ-1040 47
Endangered Wildlife Fund 5, 41
Estates and Trusts 14, 20, 28
Estimated Tax 15, 39
Exemptions 18, 30
Extension of Time to File 12
F
Family Leave Insurance Benefits 21
Family Leave Insurance Contributions,
Excess Withheld 40
Federal/State Tax Agreement 16
Filing Requirements 8
Filing Status 17
Fiscal Year 12
401(k) Plans 25
Fraudulent Return 16
G
Gains and Losses 24, 46
Gambling Winnings 20, 27
General Rule Method 25
Gubernatorial Elections Fund Check-Off 19
H
Health Enterprise Zone Deduction 31
Home, Sale of 46
How to Pay 13
I
Income—
Defined 19
Exclusions 28, 30, 46
Exempt 21
In Respect of Decedent 14, 20, 28
Installment Sales 46
Interest Income 20, 21, 22
Interest on Tax Due 15
IRA—
Contributions 26, 30
Roth 26
Withdrawals 24, 26, 30
K
Keogh Plan 24, 30
Korean Veterans’ Memorial Fund 6, 41
L
Literacy Volunteers of America – New Jersey
Fund 6, 41
Lottery Winnings 20, 21, 27
Lump-Sum Distributions 25, 44
M
Meals and Lodging 20
Medical Expenses 31
Military Personnel (and Spouses) 11
Pensions, Military 21, 24
Moving Expenses 21
Mutual Funds, Reporting Dividends From 23
N
New Jersey Veterans Haven Support Fund 7, 41
New York, Income From 44
NJ-AIDS Services Fund 6, 41
Nonresident, Defined 8
O
Other Retirement Income Exclusion 29, 30
Organ and Tissue Donor Awareness Education
Fund 6, 41
Overpayment 14, 41
P
Part-Year Residents/Nonresidents 8, 9
Partners and Partnerships 15, 20, 27
Penalties—
Early Withdrawal of Savings 22
On Tax Due 15
Underpayment of Estimated Tax 39
Pennsylvania, Income From 44
Pension Exclusion 28
Pensions 20, 21, 24
Philadelphia, Income From 44
Postmark Date 12
Privacy Act Notification 16
Prizes, Awards 20, 28
Property Tax Credit 35-37, 39, 43, 45
Application 49
Property Tax Deduction 35-37, 43, 45
Prostate Cancer Research Fund 7, 41
Q
Qualified Conservation Contributions 31
Qualified Investment Fund 21, 23
R
Record Keeping 16
Refunds 14, 42
Inquiry System 63
Rental Income 20, 27, 48
Residence Furnished by Employer 20, 28
Residency Period 17
Resident, Defined 8
Rollovers 25, 26, 27
Roth IRAs 26
Rounding Off to Whole Dollars 15
Royalties 20, 27, 48
S
S Corporations 20, 27, 44
Sale of Home 46
Scholarships and Fellowships 20, 21, 28
Self-Employed Health Insurance
Deduction 31
Sheltered Workshop Tax Credit 38
Sick Pay 21
Signatures 16, 50
Social Security Number 17, 19
Social Security Benefits—
Exclusion for Persons not Receiving 30
Taxability of 21, 50
Statutory Employees 20
Students—
Dependents Attending Colleges 18
Filing Requirements 8
T
Tax—
Preparers 16
Rate Schedules 62
Table 53
Withheld 39
Tax Assistance 63
Tax-Exempt Housing 32
Taxpayers’ Bill of Rights 10
TaxTalk 63
Three-Year Rule Method 25
Trusts and Estates 14, 20, 28
U
UI/WF/SWF, Excess Withheld 40
Unemployment Compensation 21
Use Tax 38
U.S.S. NJ Educational Museum Fund 5, 41
V
Vietnam Veterans’ Memorial Fund 5, 41
W
Wage and Tax Statement (W-2) 19, 22, 39
Wages 19
When to File 12
Where to Send Your Return/Application 14, 50
Which Form to Use 8
Who Must File 8
World Trade Center Scholarship Fund 7, 41
STATE OF NEW JERSEY
NJ-1040NR
INCOME TAX - NONRESIDENT RETURN
2010
For Taxable Year January 1, 2010 - December 31, 2010
Or Other Taxable Year Beginning
Ending ____________________, 20_____
5-N
Check box if application for Federal extension is attached or enter confirmation number _______________________________
Last Name, First Name and Initial (Joint filers enter first name and initial of each - Enter spouse/CU partner last
name ONLY if different)
Your Social Security Number
Spouse’s/CU Partner’s Social
Security Number
Place label
on form if all
preprinted
information
is correct.
Otherwise,
print or
type your
name and
address.
Home Address (Number and Street, including apartment number or rural route)
You must enter your
SSN(s) above
City, Town, Post Office
State
Zip Code
State of Residency (outside NJ)
1. Single
2. Married/CU Couple, filing joint return
3. Married/CU Partner, filing separate return
Name and SSN of Spouse/CU Partner
4. Head of household
5. Qualifying widow(er)/
Surviving CU Partner
EXEMPTIONS
NJ RESIDENCY If you were a New Jersey resident for ANY part of the
From _________________________ To _________________________
MONTH
DAY
YEAR
MONTH
DAY
YEAR
STATUS
taxable year, give the period of New Jersey residency.
Filing Status
6. Regular Yourself
Spouse/
Domestic
6
(Check only ONE box)
CU Partner
Partner
Yourself Spouse/CU Partner
7
8. Blind or Disabled Yourself Spouse/CU Partner
8
7. Age 65 or Over
9. Number of your qualified dependent children
9
10. Number of other dependents
10
11. Dependents attending colleges
11
12. Totals (For Line 12a - Add Lines 6, 7, 8, and 11)
(For Line 12b - Add Line 9 and Line 10)
13. Dependent’s Last Name, First Name, Middle Initial
DEPENDENT
INFORMATION
FOR PRIVACY ACT NOTIFICATION SEE INSTRUCTIONS
____________________, 2010
12a
12b
Dependent’s Social Security Number
Birth Year
a ________________________________________
__________/_________/__________
______________
b ________________________________________
__________/_________/__________
______________
c ________________________________________
__________/_________/__________
______________
d ________________________________________
__________/_________/__________
______________
GUBERNATORIAL
ELECTIONS FUND
Do you wish to designate $1 of your taxes for this fund? If joint
return, does your spouse/CU partner wish to designate $1?
Yes
No
Yes
No
Note: If you check the “Yes” box(es), it
will not increase your tax or reduce
your refund.
(Column A)
AMOUNT OF GROSS INCOME
(EVERYWHERE)
(Column B)
AMOUNT FROM
NEW JERSEY SOURCES
14. Wages, salaries, tips, and other employee compensation . . . . . . . . . . . . . . .
14
14
15. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15
16. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
16
17. Net profits from business (Enclose copy of Federal Schedule C, Form 1040)
17
17
18. Net gains or income from disposition of property (From Line 59) . . . . . . . . . .
18
18
19. Net gains or income from rents, royalties, patents, and copyrights
(From Line 62) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
19
20. Net gambling winnings (See Instruction page 20) . . . . . . . . . . . . . . . . . . . . . .
20
20
21. Pensions, Annuities, and IRA Withdrawals . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
22. Distributive Share of Partnership Income . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22
23. Net pro rata share of S Corporation Income . . . . . . . . . . . . . . . . . . . . . . . . . .
23
23
24. Alimony and separate maintenance payments received . . . . . . . . . . . . . . . . .
24
24
25. Other - State Nature and Source _________________ . . . . . . . . . . . . . . . . .
25
25
26. TOTAL INCOME (Add Lines 14 through 25) . . . . . . . . . . . . . . . . . . . . . . . . . .
26
26
27a. Pension Exclusion (See Instruction page 25) . . . . . . . . . . . . . . . . . . . . . . . . .
27a
27a
27b. Other Retirement Income Exclusion (See Worksheet and Instructions page 25) 27b
27b
27c. Total Exclusion Amount (Add Line 27a and Line 27b) . . . . . . . . . . . . . . . . . . .
27c
27c
28. Gross Income (Subtract Line 27c from Line 26) . . . . . . . . . . . . . . . . . . . . . . .
28
28
NJ-1040NR (2010) Page 2
Name(s) as shown on Form NJ-1040NR
29.
30.
31.
32.
33.
34.
35.
36.
Your Social Security Number
Gross Income (From page 1, Line 28) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Exemption Amount (See instruction page 27) . . . . . . . . . . . . . . . . . . . . . . . . . .
Medical Expenses (See Worksheet and Instructions page 27) . . . . . . . . . . . . . . . . .
Alimony and separate maintenance payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified Conservation Contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Health Enterprise Zone Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Exemptions and Deductions (Add Lines 30, 31, 32, 33, and 34 ) . . . . . . . . . . .
TAXABLE INCOME (Subtract Line 35 from Line 29, Column A) . . . . . . . . . . . . . . . .
29
30
31
32
33
34
35
36
29
37. Tax on amount on Line 36 (From Tax Table page 34) . . . . . . . . . . . . . . . . . . . . . . . . 37
B. (Line 29)
38. Income Percentage
_______________
= _______________%
A. (Line 29)
39. NEW JERSEY TAX
(Multiply amount from Line 37 ____________ x __________% from Line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . .
40. Sheltered Workshop Tax Credit (Enclose Form GIT-317. See instruction page 28) . . . . . . . . . . . . . . . . . . . . . . .
41. Balance of Tax After Credit (Subtract Line 40 from Line 39) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42. Penalty for Underpayment of Estimated Tax. Check box if Form NJ-2210 is enclosed. . . . . . . . . . . . . . . . .
39
40
41
42
43. Total Tax and Penalty (Add Line 41 and Line 42) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43
44. Total New Jersey Income Tax Withheld (From enclosed Forms W-2 and 1099) . . .
44
45. New Jersey Estimated Tax Payments/Credit from 2009 tax return . . . . . . . . . . . . . .
45
46. Tax paid on your behalf by Partnership(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46
47. EXCESS NJ UI/WF/SWF Withheld (Enclose Form NJ-2450. See Instr.) . . . . . . . . .
47
48. EXCESS NJ Disability Insurance Withheld (Enclose Form NJ-2450. See Instr.) . . .
48
49. EXCESS NJ Family Leave Insurance Withheld (Enclose Form NJ-2450. See Instr.)
49
50. Total Payments/Credits (Add Lines 44 through 49) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ENTER TOTAL
50
51. If Line 50 is LESS THAN Line 43 enter AMOUNT YOU OWE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
51
52. If Line 50 is MORE THAN Line 43 enter OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
53. Deductions from Overpayment on Line 52 which you elect to credit to:
53A
(A) Your 2011 Tax
.....................................................
53B
(B) N.J. Endangered Wildlife Fund
$10, $20, Other
ENTER
53C
(C) N.J. Children’s Trust Fund
$10, $20, Other
AMOUNT
53D
(D) N.J. Vietnam Veterans’ Memorial Fund $10, $20, Other
OF
53E
(E) N.J. Breast Cancer Research Fund
$10, $20, Other
(F) U.S.S. N.J. Educational Museum Fund $10, $20, Other CONTRIBUTION
53F
(G) Designated Contribution
$10, $20, Other
53G
52
54. Total Deductions From Overpayment (Add Lines 53A, B, C, D, E, F, and G) . . . . . . . .
54
NOTE:
AN ENTRY ON LINE
53A, B, C, D, E, F, OR G
WILL REDUCE YOUR TAX
REFUND
ENTER TOTAL
SIGN HERE
55. REFUND (Amount to be sent to you. Subtract Line 54 from Line 52) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
55
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and
Pay amount on Line 51 in full.
to the best of my knowledge and belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration Write social security number(s)
is based on all information of which the preparer has any knowledge.
on check or money order and
make payable to:
_____________________________________________
________________________________________________
STATE OF NEW JERSEY-TGI
Your signature
Date
Spouse’s/CU Partner’s signature (if filing jointly, BOTH must sign)
Division of Taxation
Revenue Processing Center
I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below) PO Box 244
______________________________________________________________________________________________
Trenton, NJ 08646-0244
Paid Preparer’s Signature
Federal Identification Number
______________________________________________________________________________________________
Firm’s name
Division Use
1__________
Federal Employer Identification Number
2__________
3____________________
4___________
5__________
6___________
You may also pay by e-check or
credit card.
7__________________________
NJ-1040NR (2010) Page 3
Your Social Security Number
Name(s) as shown on Form NJ-1040NR
PA R T I
NET GAINS OR INCOME FROM
DISPOSITION OF PROPERTY
List the net gains or income, less net loss, derived from the sale, exchange, or other
disposition of property including real or personal whether tangible or intangible.
(b) Date
(c) Date sold
acquired
(Mo., day, yr.)
(Mo., day, yr.)
(a) Kind of property and description
(d) Gross sales
price
(e) Cost or other basis
as adjusted (see
instructions) and
expense of sale
(f) Gain or (loss)
(d less e)
56.
57. Capital Gains Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
57
58. Other Net Gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
58
59. Net Gains (Add Lines 56, 57, and 58) (Enter here and on Line 18) (If Loss, enter ZERO) . . . . . . . . . . . . . . . . . . . .
59
PA R T I I
NET GAINS OR INCOME FROM RENTS,
List the net gains or net income, less net loss, derived from or in the form of rents,
ROYALTIES, PATENTS AND COPYRIGHTS royalties, patents, and copyrights as reported on your Federal Income Tax Return.
(c) Net Income
From Royalties
(b) Net Rental
Income (Loss)
(a) Kind of property
(d) Net Income
From Patents
(e) Net Income From
Copyrights
60.
61. Totals
(b)
(c)
(d)
(e)
62. Net Income (Combine Columns b, c, d, and e) (Enter here and on Line 19) (If Loss, enter ZERO) . . . . . . . . . . . . . . 62
PA R T I I I
ALLOCATION OF WAGE AND SALARY
INCOME EARNED PARTLY INSIDE AND
OUTSIDE NEW JERSEY
(See instructions if compensation depends entirely on volume of business
transacted or if other basis of allocation is used.)
63. Amount reported on Line 14 in Column A required to be allocated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
64. Total days in taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
65. Deduct nonworking days (Sundays, Saturdays, holidays, sick leave, vacation, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . 65
66. Total days worked in taxable year (subtract Line 65 from Line 64) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
67. Deduct days worked outside New Jersey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
68. Days worked in New Jersey (subtract Line 67 from Line 66) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
69. ALLOCATION FORMULA
(Line 68)
(Line 66)
ALLOCATION OF BUSINESS
PA R T I V INCOME TO NEW JERSEY
x
=
(Enter amount from Line 63)
(Salary earned inside N.J.)
(Include this amount on
Line 14, Col. B)
(See instructions if other than Formula Basis of allocation is used.)
BUSINESS ALLOCATION PERCENTAGE (From Schedule NJ-NR-A)
Enter below, the line number and amount of each item of business income reported in Column A which is required to be allocated and
multiply by allocation percentage to determine amount of income from New Jersey sources.
From Line No. ________ $ _____________ X _____________% = $ ____________________
From Line No. ________ $ _____________ X _____________% = $ ____________________
From Line No. ________ $ _____________ X _____________% = $ ____________________
1
2010 Form NJ-1040NR
Line 53B - New Jersey — Endangered Wildlife Fund
Help keep NJ’s wildlife in our future! Over 70 endangered and threatened species struggle for survival in NJ,
the most densely populated state in the nation – and each day brings them closer to extinction. Your donation goes
directly to conservation, research, restoration, and education – real dollars that help the Endangered & Nongame
Species Program protect imperiled animals such as the bald eagle, bobcat, and bog turtle, plus over 400 other
nongame species in NJ. Your contribution will provide critical matching funds for federal grants, so this
year please “Check Off for Wildlife.” Thank you!
For more information about New Jersey’s endangered and threatened wildlife, please visit www.NJFishandWildlife.com/ensphome.htm
or join the mailing list for Explorations, the electronic newsletter of our partner organization, the Conserve Wildlife Foundation of NJ.
Contact [email protected]
Line 53C - New Jersey — Children’s Trust Fund… “A Person Who Cares Can Prevent Child Abuse”
Every year thousands of children in New Jersey are neglected and abused. We rely on your support to ensure that
community-based programs throughout New Jersey have the resources to strengthen families and to help them safely
care for their children. 100% of your contributions go to serving families and providing programs such as:
• Working with families who have children with disabilities and developmental challenges
• Fatherhood programs
• Parenting support and education
You can help children in New Jersey have a safe and healthy childhood.
For more information and/or a copy of the Children’s Trust Fund’s booklet of current programs please contact:
NJ Children’s Trust Fund, PO Box 717, Trenton, NJ 08625-0717 Phone: 609-633-3992 Web: www.njchildrenstrustfund.org
Line 53D - New Jersey — Vietnam Veterans’ Memorial Fund
“To Remember, To Heal, To Honor”
Your support honors 1,562 New Jerseyans whose names are engraved on the Memorial and
helps us teach future generations about this unique time in our nation’s history at the Vietnam
Era Museum and Educational Center.
For more information, write: New Jersey Vietnam Veterans’ Memorial, PO Box 648,
Holmdel, NJ 07733 or call: 732-335-0033. Visit us on the Web at www.njvvmf.org
Line 53E - New Jersey — Breast Cancer Research Fund
YOUR STATE TAX REFUND TODAY HELPS OUR DAUGHTERS TOMORROW
Join the fight against breast cancer and help New Jersey based researchers find a cure now
so our daughters won’t have to fight this disease in the future. 100% of your donation
supports research relating to the prevention, screening, treatment, and cure of breast
cancer. For further information, visit: The New Jersey Commission on Cancer Research
(www.nj.gov/health/ccp/)
Line 53F - New Jersey — U.S.S. New Jersey Educational Museum Fund
Mission: Support the Battleship New Jersey
Help the continued restoration and preservation of our nation’s most decorated battleship
— the Battleship New Jersey Museum and Memorial along the Camden Waterfront.
Your contribution goes directly to restoring this historic vessel and ­expanding her
educational programs for all residents of our state to enjoy and learn.
For more information, visit www.battleshipnewjersey.org or call 1-866-877-6262.
Tours available daily or spend a night aboard the Battleship.
continued
2
Contributions - continued
2010 Form NJ-1040NR
Line 53G - New Jersey — Designated Contribution
01 - Drug Abuse Education Fund - THE EPIDEMIC OF DRUG ABUSE NEEDS
YOUR HELP! Your contribution helps New Jersey children receive valuable education from highly
trained uniformed law enforcement officers and teachers throughout the State in providing drug abuse
education programs. Research has shown that the more resistance education children receive, the more
likely they will be drug free. The monies raised will help maintain the K-12 programming as well as
parenting and educational programs.
For more information contact D.A.R.E. New Jersey at 292 Prospect Plains Rd., Cranbury, NJ 08512
or call 1-800 DARENJ1. Web address: www.darenj.com
Line 53G - New Jersey — Designated Contribution
02 - Korean Veterans’ Memorial Fund
“To Honor, To Educate, To Recognize, To Commemorate”
Your support to the Korean War Memorial in Atlantic City honors all the New Jerseyans who
served and especially the more than 889 soldiers who died during the Forgotten War. We need
to inform future generations of the past so that no one ever forgets these men and women. Your
contribution will be used to maintain this place of honor.
For more information, write: Korean War Memorial, c/o Dept. of Military and Veterans Affairs, PO Box 340, Eggert Crossing Road,
Trenton, NJ 08625-0340. Phone: 609-530-7049. http://www.nj.gov/military/korea/
Line 53G - New Jersey — Designated Contribution
03 - Organ and Tissue Donor Awareness Education Fund
Today in New Jersey there are 4,600 people waiting for a life-saving organ transplant. Nationally, 18
people die each day while waiting for a transplant. By saying yes to organ and tissue donation each
time you apply for or renew your NJ driver’s license or by registering to be a donor online, you have
the power to save lives. Help us raise awareness of the drastic need for organ and tissue donors.
Begin today by checking off Line 53G to help fund organ and tissue donor education awareness in
New Jersey. For more information and to register, visit www.donatelifenj.org
Line 53G - New Jersey — Designated Contribution
04 - NJ-AIDS Services Fund
New Jersey currently ranks fifth in the country in total cases of HIV infection with an
estimated 60,000 people living with HIV/AIDS. Your donation will be used for prevention,
education, treatment and research.
For more information write to: New Jersey AIDS Services Fund, c/o Positive Connection,
PO Box 1502, Bloomfield, New Jersey 07003, call: 973-485-6596, or visit us online:
www.positiveconnection.info
Line 53G - New Jersey — Designated Contribution
05 - Literacy Volunteers of America – New Jersey Fund
“Literacy is the key to personal freedom.”
Since 1979 Literacy Volunteers of New Jersey has been committed to increasing adult literacy in
New Jersey. We are the state-level organization that provides training and technical support to a
network of community-based literacy programs throughout New Jersey. These local programs focus
on recruiting, training, and matching volunteers with adults who need help learning to read and write or to understand and speak English.
A corps of 2,500 volunteers provide free one-on-one instruction to more than 4,500 students each year. Your donation will enable LV-NJ
to expand its services so that more adults can acquire the literacy skills needed to reach their full potential as individuals, parents, workers,
and citizens. For more information call Literacy Volunteers of New Jersey at 1-800-848-0048 or visit our website at www.lvnj.org.
continued
Contributions - continued
3
2010 Form NJ-1040NR
Line 53G - New Jersey — Designated Contribution
06 - New Jersey – Prostate Cancer Research Fund
DONATE FOR DAD
Over the past several years, New Jersey has had the dubious distinction of consistently ranking in the top ten
states in the nation for prostate cancer incidence and mortality. So join our fight against prostate cancer and
help New Jersey cancer researchers find a cure. 100% of your donation supports approved prostate cancer
research relating to the prevention, screening, treatment, and cure of prostate cancer. For further information,
visit: The New Jersey Commission on Cancer Research (www.nj.gov/health/ccp/)
Line 53G - New Jersey — Designated Contribution
07 - World Trade Center Scholarship Fund
Contributions to The New Jersey World Trade Center Scholarship will aid the dependent children
and surviving spouses of New Jersey residents who were killed in the terrorist attacks against the
United States on September 11, 2001, or who died as a result of injuries received in the attacks,
or died as a result of illness caused by exposure to the attack sites. This scholarship is intended to
defray a portion of their higher education expenses. To qualify, students must attend an eligible
institution on a full-time basis.
For more information call 1-800-792-8670 or visit www.hesaa.org.
WTC
Scholarship Fund
Line 53G - New Jersey — Designated Contribution
08 - New Jersey Veterans Haven Support Fund
New Jersey has among its homeless population an estimated 5,000 to 6,000 veterans of the United States Armed
Forces. Our nation and our State, grateful for its hard-won freedom and democracy, owes a special debt to veterans.
The military teaches us to retrieve our wounded and bring them home. Our program aims to meet this challenge on
the streets, in the shelters and at the front line of human existence where our brothers and sisters find themselves
in their time of greatest need. Veterans Haven is a drug and alcohol free program and residents must abide by this
zero tolerance rule. We can house up to fifty-five veterans for a two-year period. During this time we provide them
with various services that will assist them in returning to society as productive individuals once again. For more
information visit www.state.nj.us/military/vetshaven/index.html.
Line 53G - New Jersey — Other Designated Contribution
09 - Community Food Pantry Fund
Food is one of our most basic human needs and all of New Jersey’s families should have access to food in order to
maintain good health and wellness. New Jersey’s food pantries assist individuals in need by providing them with
nutritious foods they may not be able to afford. These emergency food providers are currently supported by: private
donations, farmers, food manufacturers, local businesses, and State and Federal governments. To advance the effort
toward better assisting the needy with overcoming food insecurity during these tough economic times, especially children
and senior citizens, the State Legislature has established a Community Food Pantry Fund to allow each taxpayer the
opportunity to help by indicating on their New Jersey gross income tax return that a portion of their tax refund or an
enclosed contribution of their choice shall be deposited in this special fund for the purchase of food for those in need.
For more information, go to http://www.state.nj.us/agriculture/divisions/fn/
Line 53G - New Jersey — Other Designated Contribution
10 - Cat and Dog Spay/Neuter Fund – Help Save the Lives of NJ Dogs and Cats!!
Every year over 37,000 dogs and cats are euthanized in NJ animal shelters and pounds. Spaying and neutering
animals is the most efficient strategy to reduce the number of unwanted puppies and kittens for which not
enough homes are available. The Department of Health and Senior Services Animal Population Control (APC)
Program contracts with over 160 participating veterinary hospitals in NJ to provide spay/neuter services at
either $10 for animals owned by NJ residents on public assistance programs, or $20 for those which have been adopted from NJ animal shelters/
pounds or rescue groups. Current demand for this program far exceeds the available funding from NJ Animal Friendly License Plate sales and
dog licensing surcharge fees.
Your contributions will help to fund more spay and neuter surgeries for NJ’s dogs and cats. Please also consider showing your support by
purchasing Animal Friendly License Plates. For more information, go to http://nj.gov/health/cd/izdp/vph.shtml.
4
2010 Form NJ-1040NR
Filing
INFORMATION
♦
Your filing status and gross income determine whether you have to file a tax return.
♦
Age is not a factor in determining whether a person must file. Even minors (including students)
and senior citizens must file if they meet the income filing requirements.
♦
Gross income means reportable income after exclusions but before personal exemptions and
deductions are subtracted. It does not include nonreportable (exempt) benefits. See page 16 to
find out which types of income are not reportable.
♦
Members of the Armed Forces (and their spouses) see page 7 for additional information.
♦
Compensation paid to Pennsylvania residents employed in New Jersey is not subject to New
Jersey income tax. See page 5 for more information.
Use the following chart to determine whether you must file a tax return. This chart is a guide only and may not cover
every situation. If you need assistance, contact the Division’s Customer Service Center (609-292-6400).
Who Must File†
You must file a New Jersey income tax return if – Your residency status is:
your filing status is:
Nonresident — File Form NJ-1040NR as a nonresident if: Single
Married/CU partner, filing separate return
♦
New Jersey was not your domicile (permanent legal residence); and you
spent 183 days or less here; OR
♦
New Jersey was not your domicile, you spent more than 183 days here,
but you did not maintain a permanent* home here
You may also be considered a nonresident for New Jersey income tax
purposes if you were domiciled in New Jersey and you met all three of the
following conditions for the entire year:
1. You did not maintain a permanent home in New Jersey; and
2. You did maintain a permanent home outside of New Jersey; and
3. You did not spend more than 30 days in New Jersey.
and your gross income
from everywhere was
more than:
$10,000
(from all sources)
Married/CU couple,
$20,000 filing joint return
(from all sources)
Head of household
Qualifying widow(er)/
surviving CU partner
Part-Year Resident — File Form NJ-1040 as a part-year
resident if:
Single
Married/CU partner,
filing separate return
Note: Both part-year resident (Form NJ-1040) and part-year nonresident
(Form NJ-1040NR) returns may have to be filed when a part-year
resident receives income from New Jersey sources during the
­period of nonresidence.
Married/CU couple,
$20,000 from all sources
filing joint return
(for the entire year)
Head of household
Qualifying widow(er)/
surviving CU partner
You met the definition of resident for only part of the year.
Full-Year Resident — File Form NJ-1040 as a full-year
­resident if:
♦
New Jersey was your domicile for the entire year; OR
♦
New Jersey was not your domicile, but you maintained a permanent*
home in New Jersey for the entire year and you spent more than 183
days in New Jersey. (Members of the Armed Forces stationed here and
their spouses/civil union partners who are not domiciled in New Jersey
are not residents under this d­ efinition.)
Single
Married/CU partner,
filing separate return
$10,000 from all sources
(for the entire year)
$10,000
(from all sources)
Married/CU couple, $20,000
filing joint return
(from all sources)
Head of household
Qualifying widow(er)/
surviving CU partner
* A home (whether inside or outside of New Jersey) is not permanent if it is maintained only during a temporary or limited period for
the accomplishment of a particular purpose. Likewise, a home used only for vacations is not a permanent home.
†
Also Need to
You
File a Return if:
♦ You had New Jersey income tax withheld and are due a refund.
♦ You paid New Jersey estimated taxes for 2010 and are due a refund.
5
2010 Form NJ-1040NR
Other Filing Information
Married/Civil Union Couples and Filing Status. If both you and your spouse/
civil union partner were nonresi­dents
of New Jersey during the entire t­axable
year, and only one of you earned, received, or acquired income from New
Jersey sources, the spouse/civil union
partner who had income from New Jersey
sources may file a sepa­rate New Jersey
return even if a joint Federal return was
filed. The spouse/civil union partner
with income from New Jersey sources
computes income and exemptions as if a
Federal married, filing separate return had
been filed. You have the option of filing a
joint return, but remember, joint income
would be reported in Column A of Form
NJ-1040NR.
If one spouse/civil union partner was a
nonresident and the other a resident of
New Jersey during the entire taxable year
and both had income from New Jersey
sources, separate New Jersey returns may
be filed (the nonresi­dent files a nonresident return and the resi­dent files a resident return). Each computes income and
exemptions as if Federal married, filing
separate returns had been filed. You have
the option of fi
­ ling a joint resident return,
but remember, joint income would be
taxed as if both were residents.
Domicile. A domicile is any place you
re­gard as your permanent home—the
place to which you intend to return after a
­pe­­riod of absence (as on vacation abroad,
business assignment, educational leave,
etc.). A person has only one domicile,
although he or she may have more than
one place to live. Once established, your
­domicile continues until you move to a
new location with the intent to establish
your permanent home there and to aban­
don your New Jersey domicile. Moving
to a new location, even for a long time,
does not change your domicile if you in­
tend to ­return to New Jersey.
A place of abode, whether inside or out­
side of New Jersey, is not permanent if
it is maintained only during a temporary
stay for the accomplishment of a particu­
lar ­purpose (e.g., temporary job assign­
ment). If New Jersey is your domicile,
you will be considered a resident for New
TAXPAYERS’ BILL OF RIGHTS
The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and en­­­
sures that all taxpayers—individuals and businesses alike—are better informed
and receive fair and equitable treatment during the tax collection process. High­
lights of the Taxpayers’ Bill of Rights include:
Service—
♦ Division must respond to taxpayers’ questions within a reasonable time
­period.
♦ Notices of taxes and penalties due must clearly identify the purpose of the
notice and must contain information about appeal procedures.
Appeals—
♦ Time to appeal to the Tax Court is generally 90 days.
Interest on Refunds—
♦ Interest is paid at the prime rate on refunds for all taxes when the Division
takes more than six months to send you a refund.
♦ You may request that your overpayment of this year’s tax be credited towards
next year’s tax liability, however, interest will not be paid on overpayments
that are credited forward.
For more information on the rights and obligations of both taxpayers and the
Division of Taxation under the Taxpayers’ Bill of Rights, request our publication
ANJ-1, New Jersey Taxpayers’ Bill of Rights.
Jersey tax purposes unless you meet all
three conditions for nonresident status
(see “Who Must File” on page 4). Like­
wise, if New Jersey is not your domicile,
you will only be considered a New Jersey
resident if you maintain a permanent
home and spend more than 183 days here.
Pennsylvania Residents
Income From New Jersey. As a result
of the Reciprocal Personal Income Tax
Agreement between the Commonwealth
of Pennsylvania and the State of New Jer­
sey, compensation paid to Pennsylvania
residents employed in New Jersey is not
subject to New Jersey income tax. Compensation means salaries, wages, tips,
fees, commissions, bonuses, and other
­re­muneration received for services rendered as an employee.
If New Jersey income tax was withheld
from your wages, you must file a New
Jer­sey nonresident return to obtain a re­
fund. To stop the withholding of New
­Jersey in­come tax, complete a New Jersey Employee’s Certifi­cate of Nonresidence in New Jersey (Form NJ‑165) and
give it to your employer. You may obtain
Form NJ-165 by con­tacting the Division’s
Customer Service Center. Form NJ-165 is
also available on the Division’s Web site
at www.state.nj.us/treasury/taxation/.
The Reciprocal Agreement covers com­
pensation only. If you are self-employed
or receive other income (for example,
gain from sale of property) which is tax­
able in both states, you must file a New
Jersey nonresident return and report the
income received.
Column A. Complete Column A,
Lines 14 through 26, showing income
from ­everywhere.
Column B. When Pennsylvania residents complete Column B, employee
compen­sation from New Jersey sources
should not be included on Line 14.
For ­Pennsyl­vania residents Line 14,
Col­umn B, is zero, so enter “0.”
Withholdings. If New Jersey income tax
was withheld, enter the amount from your
W-2(s) on Line 44.
Signed Statement. Pennsylvania residents employed in New Jersey who had
New Jersey income tax erroneously withheld must enclose a signed statement
de­claring the following, “Under penalties
of perjury, I affirm that I am a resident of
the Commonwealth of Pennsylvania and
that, pursuant to an agreement existing
between the Commonwealth and the State
of New Jersey, I claim exemption from
payment of New Jersey gross income tax
on compensation paid to me in the State
continued
6
Pennsylvania Residents - continued
of New Jersey. I understand that under
the agreement between Pennsylvania and
New Jersey this information is available
to the Commonwealth of Pennsylvania.”
Guidelines for Part-Year
­Nonresidents
Filing Requirements. Any person who
became a resident of New Jersey or
moved out of this State during the year,
and whose income from all sources for
the entire year is greater than $20,000
($10,000 if filing status is single or married/CU partner, filing separate return),
must file a resident return and report that
portion of the income received while a
resident of New Jersey. A person who receives in­come from a New Jersey source
while a nonresident, and whose income
from all sources for the entire year exceeds $20,000 ($10,000 if filing status is
single or married/CU partner, filing separate return), must file a New Jersey nonresident return, even though the income
from New Jersey sources reported for the
period of non­resi­dence was below these
thresholds.
Part-year nonresidents must prorate
all exemptions, deductions, and credits,
as well as the pension and other retirement income exclusions, to reflect the
period covered by each return.
If your income for the entire year from all
sources was $20,000 or less ($10,000 if
filing status is single or married/CU partner, filing separate return), no tax is due.
You must enclose a copy of your Federal
income tax return or a statement to that
effect if you did not file a Federal return.
Note: If you derived any income while
a resident of New Jersey, it may also be
necessary to file a New Jersey resident
return. Any withholdings should be allo­
cated between the resident and nonresi­dent
returns. For more information, see Form
NJ‑1040, New Jersey resident ­return and
­instructions.
Line 14 - Wages
Column A. Enter your wages from
­sources both inside and outside New
­Jersey for your period of nonresidence.
Column B. Enter your wages from
New Jersey sources for your period of
2010 Form NJ-1040NR
AVOIDING COMMON MISTAKES
Check the following items to avoid delays in processing returns and refunds.
 Name, Address, and Social Security Number should be checked for accuracy.
Be sure your social security number appears on all documents submitted with
your return. Also indicate your state of residency in the space provided.
 Use correct form for your tax situation. See the “Who Must File” chart on page 4.
 Use only blue or black ink when completing forms.
 Read instructions carefully before completing your return.
 You may not report a loss on Form NJ-1040NR.
 Use “state wages” figure(s) from Box 16 of your W-2(s), not Federal
wages figure(s). If you received wages from sources outside New Jersey, this
figure may need to be adjusted to reflect New Jersey tax law.

Enclose all W-2(s) with your return. Also enclose 1099-(R)s and 1099-MISC(s)
that indicate NJ Withholdings.
 Complete both Column A and Column B, Lines 14–26.
 Locate the correct column for your filing status in the Tax Table when calcu­
lating tax on Line 37.
 Request a refund by completing Line 55.
 Enclose all necessary forms, schedules, and other documents with your return.
See page 33.
 Check your math.
 Sign and date your return. Both spouses/civil union partners must sign a joint
return.
 Keep a copy of your return and all supporting documents or schedules.
 Changes or mistakes to your original return may be corrected by filing an
amended return. See page 11.
n­ onresi­dence (unless you were a Pennsylvania resident).
Other Income
Column A. Enter your interest, dividends, pensions, and all other income
from sources both inside and outside New
­Jersey for your period of nonresidence.
Partners and shareholders should request Tax Topic Bulletin GIT-9P, Income
From Partnerships, or GIT-9S, Income
From S Corporations, for instructions on
report­ing distributive share of partnership in­come and net pro rata share of S
corpora­tion ­income.
Column B. Enter only the income from
New Jersey sources for your period of
nonresidence. Part-year nonresident
­part­ners and, in general, S corporation
share­holders, must prorate the entity’s
income based on the number of days in
the en­tity’s fiscal year that you were a
nonresident ­divided by 365 (366 for leap
years).
Line 27a - Pension Exclusion. If you
were a New Jersey nonresident for only
part of the taxable year and had total income from all sources for the ­entire year
of $100,000 or less before subtracting any
pension exclusion, you may qualify for a
pension exclusion if you meet the other
eligibility requirements. If you qualify,
prorate the exclusion by the number of
months you were a New Jersey nonresident. For this calculation 15 days or more
is a month.
Column B. No entry is necessary.
Line 27b - Other Retirement Income
­Ex­clusion. If you (and/or your spouse/
civil union partner if filing jointly) were
62 years of age or older on the last day of
the tax year, you may qualify to exclude
other income on Line 27b. There are two
parts to the total exclusion: Part I, the unclaimed portion of your prorated pension
exclusion, and Part II, a special exclusion
for taxpayers who are unable to receive
Social Security or Railroad Retirement
continued
Part-Year Nonresidents - continued
benefits. Do not complete Worksheet D
on page 26 to calculate the total exclusion
amount you are eligible to claim. Instead,
calculate your total exclusion as follows:
Part I. Total the earned income (wages,
net profits from business, partnership
income, and S corporation income) you
received from all sources for the entire
year. If your earned income for the entire year was $3,000 or less and you did
not use your entire prorated pension
exclusion at Line 27a, you may be able
to use the unclaimed pension exclusion
at Line 27b provided total income from
all sources for the entire year before
subtracting any pension exclusion was
$100,000 or less.
Part II. If you are unable to receive
Social Security or Railroad Retirement
benefits, but would have been eligible
for benefits had you fully participated in
­either program, you may also be eligible
for an additional exclusion, whether or
not you used all of your prorated pension
exclusion at Line 27a.
For more information, request Tax Topic
Bulletin GIT‑6, Part-Year Residents.
Line 30 - Total Exemption Amount.
Your total exemptions must be prorated
based upon the number of months you
were a New Jersey nonresident. For this
calculation 15 days or more is a month.
Total
Mos.
NJ Nonresident = Line 30
 Exemptions 12
See the instructions for Line 30 on
page 27 to calculate the “total exemption”
amount to be prorated.
Lines 31, 32, 33, and 34 - Deductions.
You may deduct medical expenses,
qualified Archer medical savings account
(MSA) contributions, health insurance
costs of the self-­em­ployed, alimony and
separate maintenance payments, and
qualified conservation contributions
based on the actual amounts paid for the
period of time you were a nonresident of
New Jersey. Complete Worksheet E for
medical ex­penses. See page 27. In addition, eligible taxpayers may qualify for a
prorated Health Enterprise Zone (HEZ)
deduction.
7
2010 Form NJ-1040NR
Part III - Allocation of Wage and
­Sal­ary Income Earned Partly Inside
and Outside New Jersey. If you must
com­plete Part III, use the total number
of days for your period of nonresidence.
For more information on part-year
­nonresi­dents, request Tax Topic Bulletin
GIT‑6, Part-Year Residents.
Guidelines for Military
­Personnel
Residents. A member of the Armed
­Forces whose home of record (domicile)
is New Jersey when entering the service
remains a resident of New Jersey for
­in­­come tax purposes, and must file a resi­
dent return even if assigned to duty in­
­another state or country, unless he or she
qualifies for nonresident status (see chart
on page 4). If you are a New Jersey resi­
dent, you are subject to tax on all your
in­come, including your military pay,
regardless of where it is earned, unless
the in­come is specifically exempt from
tax under New Jersey law. Musteringout payments, subsistence and housing
­allowances are exempt.
Military pensions are exempt from New Jersey
gross income tax, regardless of age or disability status. See instructions for Line 21 on page 20.
A member of the Armed Forces whose
home of record is New Jersey and who is
stationed outside the State (whether living
aboard ship or in barracks, billets, apartment, or house) and does not intend to remain outside New Jersey, continues to be
a resident and must file a resident return
and report all taxable income. However,
if a service­person pays for and maintains
­facilities such as an apartment or a home
outside of New Jersey, either by out-ofpocket pay­ments or forfeiture of quarters
allowance, such facilities will constitute a
permanent home outside of New Jersey.
In this case, the serviceperson is not
considered a New Jersey resident for tax
­purposes.
Nonresidents. A member
of the Armed Forces
whose home of record
(domicile) is outside of New Jersey does
not become a New Jersey resident when
assigned to duty in this State. A nonresident service­person’s military pay is not
subject to New Jersey income tax. As a result, nonresident servicepersons should not
report their military pay on the wages line
in ­either Column A (Amount of gross income everywhere) or Col­umn B (Amount
from New Jersey sources) on Form
NJ‑1040NR. Mustering-out ­payments,
subsis­tence and housing a­ llowances are
also exempt.
A nonresident serviceperson is not required to file a New Jersey income tax
­return unless he or she has received income from New Jersey ­sources other than
military pay. A nonresident s­ erv­iceperson
who has income from New Jersey sources
such as a civilian job in off-duty hours,
income or gain from property l­ocated in
New Jersey, or income from a business,
trade, or pro­fession carried on in this
State must file a New Jersey nonresident
return, Form NJ‑1040NR.
If your permanent home (domicile) was
New Jersey when you entered the military, but you have changed your state of
domicile or you satisfy the conditions for
nonresident status (see chart on page 4),
then your military pay is not subject
to New Jersey income tax. File Form
DD‑2058-1 or DD-2058-2 with your finance officer to stop future withholding
of New Jersey income tax. If New Jersey
in­come tax was erroneously withheld
from your military pay, you must file a
non­resident ­return (Form NJ-1040NR) to
obtain a refund of the tax withheld and
enclose a statement explaining how you
satisfied the conditions for nonresident
status.
Spouses/Civil Union
Partners of Military
Personnel. Beginning
with tax year 2009, Federal law, known
as the Military Spouses Residency Relief
Act (P.L. 111-97), allows a military servicemember’s nonmilitary spouse/civil
union partner to keep a tax domicile
while moving from state to state, as long
as he or she moves into a state to be with
a spouse/civil union partner who is in the
state on military orders. Nonmilitary
spouses/civil union partners (of military
personnel) who were not dom­­iciled in
New Jersey when they married the
continued
8
Military Personnel - continued
military spouse or entered into the civil
union are not considered residents of New
Jersey if:
♦
The principal reason for moving to this
State was the transfer of the m
­ ilitary
spouse/civil union partner; and
♦
The nonmilitary spouse/civil union
partner maintains a domicile in another
state; and
♦
It is the nonmilitary spouse’s/civil
union partner’s intention to leave New
­Jersey when the military spouse/civil
union partner is transferred or leaves
the service.
Under the Military Spouses Residency
Relief Act, a nonmilitary spouse/civil
union partner who meets these requirements is not subject to New Jersey gross
income tax on income (wages) earned
from services performed in this State.
If you are a nonmilitary spouse/civil
union partner whose wages are exempt
from New Jersey gross income tax, file
Form NJ-165, Employee’s Certificate of
Nonresidence in New Jersey, with your
employer to stop future withholding of
New Jersey income tax. You must notify
your ­employer if c­ onditions for the withholding exemption no longer apply. If
New Jersey income tax was withheld or
estimated payments were made in e­ rror,
you must file a nonresident return (Form
NJ-1040NR) to obtain a refund and enclose a statement explaining how your
wages are exempt under the Military
Spouses Residency Relief Act along with
a copy of your spousal military identification card. Print military spouse at the
top of the return.
The Military Spouses Residency Relief
Act applies only to income (wages) from
services performed by a nonresident
civilian spouse/civil union partner of
a servicemember. Nonresident civilian
spouses/civil union partners are subject
to New Jersey gross income tax on all
other types of income earned from New
Jersey sources (e.g., income from a business carried on in this State, gain from
sale of property located in New Jersey)
and must file a New Jersey nonresident
return if required. See “Who Must File”
on page 4. Wages earned in New Jersey
by a nonresident civilian spouse/civil
2010 Form NJ-1040NR
union partner who lives outside the State
are also subject to New Jersey gross income tax and must be reported as income
from New Jersey sources in Column B of
Form NJ-1040NR. A nonresident civilian spouse/civil union partner who lives
outside New Jersey may not use Form
NJ-165 to claim an exemption from New
Jersey gross income tax withholding on
wages earned in this State as the nonmilitary spouse/civil union partner of a
servicemember.
New Jersey law requires that a married
couple’s filing status for New Jersey gross
income tax purposes be the same as for
Federal income tax purposes, unless they
are a civil union couple. A married couple
filing a joint Federal return must file a
joint return in New Jersey. However, if
both are nonresidents and only one had
income from New Jersey, that spouse/
civil union partner may file a separate
New Jersey return. Another exception to
this rule is when one spouse/civil union
partner is a New Jersey resident and the
other is a nonresident for the entire year.
In this case, the resident may file a separate return unless both agree to file jointly
as residents. If a joint resident re­turn is
filed, their joint income will be taxed as if
both were residents.
Extensions. Special rules apply to members of the Armed Forces of the United
States and civilians providing support to
the Armed Forces. See “Military Extensions” on page 9.
Death Related to Duty. When a member
of the Armed Forces serving in a combat
zone or qualified hazardous duty area dies
as a result of wounds, disease, or injury
received there, no income tax is due for
the taxable year the death occurred, nor
for any earlier years served in the zone or
area.
For more information on military personnel (and the rules affecting their spouses),
request Tax Topic Bulletin GIT-7, Military Personnel.
When to File
In general, your New Jersey income tax
return is due when your Federal income
tax return is due. For calendar year filers,
the 2010 New Jersey income tax return is
due by April 18, 2011. Fiscal year filers
must file their New Jersey income tax
­re­turn by the 15th day of the fourth month
following the close of the fiscal year.
Postmark Date. All New Jersey income
tax returns postmarked on or before the
due date of the return are considered to
be filed on time. Tax returns postmarked
­after the due date are considered to be
filed late. When a return is postmarked
after the due date, the filing date for that
return is the date the return was received
by the Division, not the postmark date of
the return. Interest on unpaid liabilities is
assessed from the due date of the return.
Extension of Time to File
An extension of time is granted only to
file your New Jersey income tax return.
There is no extension of time to pay tax
due. We will notify you only if your extension request is denied, but not until after your return is actually filed. Penalties
and interest are imposed whenever tax
is paid after the original due date.
Six-Month Extension
You may receive a sixmonth extension of time to
file your New Jersey non­
resi­dent income tax return. An application
for an extension of time to file is accepted
only if at least 80% of the tax liability
computed on your Form NJ-1040NR when
filed is paid in the form of withholdings,
estimated, or other payments by the
original due date, and
1. Federal extension filed. A copy of
your Federal Application for Auto­
matic Extension is enclosed with your
­final return and the box at the top of
the NJ-1040NR is checked (if the extension application was filed by phone
or online, your confirmation number is
entered in the space provided at the top
of Form NJ‑1040NR); or
2. No Federal extension filed. You file
a request for a six-month extension
on Form NJ-630, Application for Ex­
tension of Time to File New Jersey
Gross Income Tax Return, by the
­original due date of the return. Taxpayers who file Form NJ-630 will not
receive an approved copy. We will notify you only if your request is d­ enied,
but not until after your return is actually filed.
continued
Extension of Time to File - continued
Note: If a Federal extension is filed, Form
NJ-630 must still be filed by the orig­inal due
date if you are required to make a payment
to satisfy the 80% r­ equirement.
Civil Union Couples. Civil union partners
filing a joint return must either provide
copies of the Federal extension application
(or confirmation number) for both partners, or they must file Form NJ-630.
If you fail to satisfy the requirements
outlined for an extension, or you fail
to file your return by the extended due
date, your extension will be denied and
penalties and interest will be imposed
from the original due date of the re­
turn. See “Penalties, Interest, ­and Collection Fees” on page 12.
You will find an application for extension
(Form NJ-630) at the front of this booklet.
Do not use the preprinted Form NJ-630 if
you filed a joint return last year and this
year you are filing your return using only
your own social security number or you
are filing a joint return with a different
person. See page 44 for how to obtain
Form NJ-630. Or, you can file an extension application online until April 18 at
www.state.nj.us/treasury/taxation/.
Military Extensions
Special rules apply to members of the
Armed Forces of the United States and
civilians providing support to the Armed
Forces.
A person on active duty with the Armed
Forces of the ­United States, who may not
be able to file timely because of distance,
injury, or hospitali­zation as a result of
this service, will auto­matically receive
a six-month extension by enclosing an
­explanation with the return when filed.
Combat Zone. New Jersey allows extensions of time to file income tax returns
and pay any tax due for members of the
9
2010 Form NJ-1040NR
Armed Forces and civilians providing
support to the Armed Forces serving in an
area which has been declared a “combat
zone” by execu­tive order of the President of the United States or a “qualified
hazardous duty area” by Federal statute.
Once you leave the combat zone or qualified haz­ard­ous duty area, you have 180
days to file your tax re­turn. Enclose a
statement with your return to explain the
reason for the extension.
In addition, if you are hospitalized out­
side of the State of New Jersey as a result
of ­injuries you received while serving
in a combat zone or qualified hazardous
duty area, you have 180 days from the
time you leave the hospital or you leave
the combat zone or hazardous duty area,
whichever is later.
Qualifying military and support personnel, as defined above, are granted an
extension of time for paying tax for the
­period of combat service or hospitalization, plus 180 days.
Enclose a statement of explanation with
your return when you file. No interest or
penalties will be as­sessed during a valid
extension for serv­ice in a combat zone
or qualified hazard­ous duty area. This
exten­sion is also granted to a taxpayer’s
spouse/civil union partner who files a
joint return.
How to Pay
The balance of tax due must be paid in
full by the original due date of the return.
If you owe less than $1, no payment is
required. You may make your payment by
check or money order, electronic check
(e-check), or credit card.
Check or Money Order. You will find a
payment voucher (Form NJ‑1040NR‑V)
at the front of this booklet. If you owe tax
You will need your bank’s
9-digit routing number
and your account number to make a payment
by e‑check. Do not enter
the check number as part
of the account number.
N ot e : The routing and
account numbers may be
in different places on your
check.
and are sending the payment with your
2010 return, enter the amount of tax due
in the boxes on the payment voucher.
Do not make changes to any information
preprinted on the payment voucher. Instead, make any necessary changes on the
NJ‑1040NR. Do not use the preprinted
payment voucher if you filed a joint return last year and this year you are filing
your return using only your own social
security number or you are filing a joint
return with a different person.
Make check or money order payable to:
State of New Jersey – TGI. Write your
social security number on the check or
money order. For a joint return use social
security numbers of both husband and
wife/civil union partners in the same
order the names are listed on the return.
Send your payment for the balance due
with the payment voucher in the same
envelope with your tax return. For infor­
mation about mailing forms, see “Where
to Send Your Return” on page 10.
If you are paying a balance due for the
2010 tax year and are making the first installment of estimated tax for 2011, please
use separate checks or money orders for
each payment. Send your 2011 estimated
tax payment with an NJ-1040­-ES voucher
to the address on that payment voucher.
Do not include the estimated tax payment with your 2010 income tax ­return.
Electronic Check (e-check). You may be
able to pay your 2010 New Jersey income
taxes or make a payment of estimated
tax for 2011 by e-check. This option
is available on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Taxpayers who do not have Internet access can make a payment by e-check by
contacting the Division’s Customer Ser­
vice Center at 609-292-6400. Do not send
in the payment voucher if you pay your
taxes by e-check.
When using e-check on the Web, you will
need your social security number and date
of birth to make a payment. Be sure the
social secu­rity number you enter matches
the first social security number shown on
the form for which you are making the­
pay­ment, and the date of birth you enter is
the date of birth for that p­ erson.
continued
10
2010 Form NJ-1040NR
How to Pay - continued
Note:
(1) If you do not enter your social ­security
number and date of birth properly, you
will not be able to pay by e-check.
(2) If you are filing a New Jersey return
for the first time, or your filing status is
different than the filing status on your
2009 return, you may not be able to
pay by e-check.
(3) E-check payments made using an account that is funded from a financial
institution outside the United States
will not be accepted.
Credit Card. You may pay your 2010
New Jersey income taxes or make a
payment of estimated tax for 2011
by credit card. Pay by phone
(1-800-2PAYTAX, toll-free) or online
(www.state.nj.us/­treasury/taxation/), and
use a Visa, American Express, MasterCard, or ­Discover credit card. You may be
Credit Card Payment
Sample Convenience Fees
Transaction
Amount
$ 100.00
200.00
400.00
600.00
1,000.00
1,400.00
2,000.00
2,700.00
3,500.00
4,400.00
5,400.00
6,400.00
7,400.00
8,700.00
10,400.00
13,000.00
17,400.00
21,000.00
28,000.00
36,000.00
45,000.00
55,000.00
66,000.00
77,000.00
88,000.00
Convenience
Fee
$ 2.49
4.98
9.96
14.94
24.90
34.86
49.80
67.23
87.15
109.56
134.46
159.36
184.26
216.63
258.96
323.70
433.26
522.90
697.20
896.40
1,120.50
1,369.50
1,643.40
1,917.30
2,191.20
Total
Amount
$ 102.49
204.98
409.96
614.94
1,024.90
1,434.86
2,049.80
2,767.23
3,587.15
4,509.56
5,534.46
6,559.36
7,584.26
8,916.63
10,658.96
13,323.70
17,833.26
21,522.90
28,697.20
36,896.40
46,120.50
56,369.50
67,643.40
78,917.30
90,191.20
Note: Fees are subject to change.
For payments above $100,000, please contact
Official Payments Corp. at 1-877-754-4420
asked to enter a jurisdiction code to make
your payment. The code for New Jersey
personal income tax is 4000. Do not send
in the payment voucher if you pay your
taxes by credit card.
There is a convenience fee of 2.49% paid
directly to Official Payments Corporation
based on the amount of your tax pay­ment.
See Sample Convenience Fees. A $1 convenience fee will be charged for all tax
payments of $40 or less.
Time Limit for Assessing Additional
Taxes. The Division of Taxation has three
years from the date you filed your income
tax return or the original due date of the
return, whichever is later, to send you a
bill for additional taxes you owe. There is
no time limit if you did not file your tax
return, or if you filed a false or fraudulent
return with the intent to evade tax. The
time limit may be extended if:
♦
You amended or the IRS adjusted your
Federal taxable income;
♦
You amended your New Jersey taxable
income;
♦
You entered into a written agreement
with the Division extending the time to
make an assessment;
♦
You omit more than 25% of your gross
income on your New Jersey income
tax return; or
♦
An erroneous refund is made as a result
of fraud or misrepresentation by you.
Where to Send Your Return
Your packet contains a large envelope.
Use the large envelope to mail your
NJ‑1040NR along with related enclosures, payment voucher, and check or
money order for any tax due.
Mail Your Return to:
State of New Jersey
Division of Taxation
Revenue Processing Center
PO Box 244
Trenton NJ 08646-0244
Refunds
A return must be filed to claim a refund
for overpayment of tax. If the refund is
$1 or less, you must enclose a statement
specifically requesting it.
Time Period for Refunds. You have
three years from the date the return was
filed or two years from the time tax was
paid, whichever was later, to claim a
refund. If you and the Division agree in
writing to extend the period of assess­
ment, the period for filing a refund claim
will also be e­ xtended.
Interest Paid on Refunds. If the Divi­
sion takes more than six months to send
you your income tax refund, you have a
right to receive interest on that refund.
Interest at the prime rate, compounded
annually, will be paid from the later of:
♦
the date the refund claim was filed;
♦
the date the tax was paid; or
♦
the due date of the return.
No interest will be paid when an over­
payment is credited to the next year’s tax
liability.
New Jersey law requires that any money
owed to the State of New Jersey, any of
its agencies, the Internal Revenue Ser­v­ice,
or another claimant state or city that has
a personal income tax set-off agreement
with New Jersey be deducted from your
refund or credit before it is issued. These
debts include, among other things, money
owed for past due taxes, child support due
under a court order, school loans, hospital
bills, and IRS levies. If the Division applies your refund or credit to any of these
debts, you will be notified by mail.
Deceased Taxpayers
If a person received income in 2010 but
died before filing a return, the New J­ er­­sey
income tax return should be filed by the
surviving spouse/civil union partner,
executor, or ad­min­­is­trator. Use the same
filing status that was used on the final
Federal in­come tax r­ e­turn, unless the
decedent was a partner in a civil union.
Print “Deceased” and the date of death
above the decedent’s name. Do not prorate deductions or exemptions unless the
decedent was a part-year n­ onresident.
The due date for filing is the same as for
Federal purposes. In the area where you
sign the return write “Filing as Surviving Spouse” or “Filing as Surviving Civil
Union Partner,” if appropriate. A personal
rep­re­sentative filing the return must sign
continued
Deceased Taxpayers - continued
in his or her official capacity. Any refund
check will be issued to the decedent’s
surviving spouse/civil union partner or
estate.
Income in Respect of a Decedent. If you
had the right to receive income that the
deceased person would have received had
he or she lived, and the income was not
included on the decedent’s final return,
you must report the income on your own
return when you receive it. The ­income
or gain is included on Line 25 as “Other”
income.
Estates and Trusts
Filing Requirements for Estates and
Trusts. The fiduciary of an estate or trust
may be required to file a New Jersey gross
income tax return for that estate or trust.
The return for an estate or trust must be
filed on a New Jersey Fiduciary R
­ e­­­turn,
Form NJ-1041. The fiduciary must also
provide each beneficiary with a New
Jersey Schedule NJK-1 which shows the
beneficiary’s share of the estate or trust
income actually distributed or required to
be distributed during the taxable year.
Revocable grantor trusts are required to
file a New Jersey Fiduciary Return, Form
NJ-1041, where there is sufficient nexus
with this State and the statutory filing re­
quirement is met. For further informa­tion,
see the Fiduciary Return, Form NJ‑1041,
instructions.
Filing Requirements for B
­ eneficiaries.
The net income earned by an estate or
trust does not retain its character, i.e.,
interest, partnership income; rather it is a
specified income category – “­ Net Gains
or Income Derived Through Es­­­tates or
Trusts.” You must report as net income
from estates or trusts the Total Distrib­ution
and New Jersey Source Income reported
on your Schedule NJK-1, Form NJ-1041
and include it on Line 25, Other Income.
If a Schedule NJK-1 was not received, the
interest, dividends, capital gains, business
or partnership income, etc. listed on your
Federal K-1 must be adjusted to reflect
New Jersey tax law and then netted together before inclusion on the “Other” income line. Enclose a copy of your NJK-1
or Federal K-1 with your return.
11
2010 Form NJ-1040NR
If the income from a grantor trust is re­
port­able by or taxable to the grantor for
Fed­eral income tax purposes, it is a­ lso
taxable to the grantor for New Jersey
gross income tax purposes. See instruc­
tions for Line 25 on page 24 for reporting
­requirements.
Estates or Trusts, and instruc­tions. Complete Form NJ-2210 to determine if interest is due and if so, cal­culate the amount.
Enter on Line 42 the amount of interest
due from line 19, Form NJ‑2210. Be sure
to check the box at Line 42 and enclose
Form NJ-2210 with your return.
Partnerships
Amended Returns
A partnership is not subject to gross income tax. Indi­vidual partners are subject
to tax on the income they earned from
the partnership u­ nder the Federal Internal
Revenue Code and the New Jersey Gross
Income Tax Act. See page 23 for information on re­porting income from a partnership. Every partnership having a New
Jersey resident partner or income from
New Jersey ­sources must file New ­Jersey
Form NJ‑1065 with the New J­ ersey Division of Taxation by the 15th day of the
fourth month following the close of the
partner­ship’s taxable year. For more information on partnership filing, request
Form NJ‑1065 and ­instructions.
If you received an additional tax statement (W-2 or 1099) after your return was
filed, or you discovered that you made
any error or omission on your return, file
an amended tax return by completing a
new NJ-1040NR and writing amended
across the top. Do not use Form
NJ‑1040X to amend a nonresident return.
Estimated Tax
Estimated tax means the amount which
you estimate to be your income tax for
the taxable year after subtracting withholdings and other credits.
You are required to make
estimated tax pay­ments
using Form NJ‑1040-ES
when your estimated tax exceeds $400.
Instruc­tions for computing the estimated
tax and making the payments are in­cluded
with the form. Review the amount of your
New Jersey gross income tax on your expected gross income (after deductions and
credits) to determine if you need to make
estimated tax payments for 2011.
To avoid having to make estimated tax
pay­ments, you may ask your employer
to withhold an additional amount from
your wages by completing Form NJ‑W4.
Fail­ure to file a Declaration of Estimated
Tax or to pay all or part of an underpayment will r­ esult in interest charges on the
­underpayment.
Underpayment of Estimated Tax. If you
failed to make all of the required estimated
tax payments as described above, you
should request Form NJ‑2210, Underpayment of Estimated Tax by I­ ndi­viduals,
Changes in Your Federal Income Tax.
If you receive a notice from the Internal
Revenue Service that they changed your
reported income, and that change altered
your New Jersey taxable income, you
must notify the Division of the change in
writing within 90 days. File an amended
tax return and pay any additional tax due.
If you file an amended Federal return
which changes your New Jersey taxable
in­come, you must file an amended New
Jersey ­return within 90 days.
Accounting Method
Use the same accounting method for New
Jersey gross income tax that you used
for Federal income tax purposes. Income
must be recognized and reported in the
same period as it is recognized and reported for Federal income tax p­ ur­poses.
Rounding Off to Whole
­Dollars
When completing your return and any
­ac­companying schedules, you may show
the money items in whole dollars. If you
have to add two or more items to figure
the total to enter on a line, include cents
when adding the items and round off
only the total. When entering the rounded
total on the line, you may eliminate any
amount under 50 cents and increase any
amount 50 cents or more to the next
higher dollar. If you do round off, do so
for all amounts. When rounding, enter
­zeros ­in the space provided for cents.
12
2010 Form NJ-1040NR
Penalties, Interest, and
­Collection Fees
Penalty and interest should be included
with the payment of any tax due.
Late Filing Penalty
5% per month (or fraction of a month) up
to a maximum of 25% of the outstanding
tax liability when a return is filed after the
due date or extended due date. A penalty
of $100 for each month the return is late
may also be imposed.
Late Payment Penalty
5% of the outstanding tax balance may be
imposed.
Interest
3% above the prime rate for every month
or fraction of a month the tax is unpaid,
compounded annually. At the end of each
calendar year, any tax, penalties, and in­
terest remaining due (unpaid) will become
part of the balance on which interest is
charged.
Collection Fees
In addition, if your tax bill is sent to our
collection agency, a referral cost recovery
fee of 10% of the tax due will be added
to your liability. If a certificate of debt is
issued for your outstanding liability, a fee
for the cost of collection of the tax may
also be imposed.
Signatures
Sign and date your return in blue or black
ink. Both husband and wife/civil union
partners must sign a joint return. The
signature(s) on the form you file must be
original; photocopied s­ ignatures are not
acceptable. A return without the proper
signatures cannot be proc­essed and will
be returned to you. This causes unnecessary processing delays and may result in
penalties for late filing.
Preparer Authorization. Because of
the strict provisions of confidentiality,
Division of Taxation personnel may not
discuss your return or enclosures with
anyone other than you without your written authorization. If, for any reason, you
want a Division of Taxation representative to discuss your tax return with the
individual who signed your return as
your “Paid Tax Preparer,” we must have
your permission to do so. To authorize
the ­Division of Taxation to discuss your
­return and enclosures with your “Paid Tax
Preparer,” check the box above the preparer’s signature line.
Tax Preparers. Anyone who prepares a
return for a fee must sign the return as a
“Paid Preparer” and enter his or her so­cial
security number or Federal preparer tax
identification number. Include the com­
pany or corporation name and Fed­eral
identification number, if applicable. A tax
preparer who fails to sign the return or
­pro­vide a tax identification number may
­incur a $25 penalty for each omission.
Someone who prepares your return but
does not charge you should not sign your
return.
Note: For the 2010 taxable year and later,
preparers that reasonably expect to prepare
11 or more individual gross income tax
returns (including those filed for trusts and
estates) during the tax year must use electronic methods for filing such returns. A tax
preparer is liable for a penalty of $50 for
each return he or she fails to file electronically when required to do so.
Keeping Tax Records
Keep copies of your tax returns and the
supporting documentation of income, age
and/or disability, de­ductions, and credits
until the statute of limitations has expired
for each return. Generally, this is three
years after the filing date or two years
from the date the tax was paid, whichever
is ­later.
Privacy Act Notification
The Federal Privacy Act of 1974 requires
an agency requesting information from
individuals to inform them why the re­
quest is being made and how the infor­
mation is being used.
Your social security number is used primarily to account for and give credit for
tax payments. The Division of Taxa­tion
also uses social security numbers in the
administration and enforcement of all tax
laws for which it is responsible.
Federal/State Tax ­Agreement
The New Jersey Division of Taxation
and the Internal Revenue Service have
entered into a Federal/State Agreement to
ex­change income tax information in order
to verify the accuracy and consistency of
in­formation reported on Federal and New
Jersey income tax r­ eturns.
Fraudulent Return
Any person who deliberately fails to
file a return, files a fraudulent return, or
­attempts to evade the tax in any manner
may be liable for a penalty up to $7,500
or imprisonment for a term between three
and five years or both.
2010 Form NJ-1040NR Line-by-Line Instructions
Name and ­Address
Place the peel-off label from the front
of this booklet in the name and address
sec­tion at the top of the return. Do not
use the label if any of the information
is ­incorrect. If your label contains in­
accurate information or you do not have
a label, print or type your name (last
name first), complete address, and zip
code in the spaces provided. Also include
your spouse’s/civil union partner’s name
if filing jointly. Your refund and next
year’s form will be sent to the ad­dress
you ­provide. If your legal residence and
the address on the return differ, enclose a
statement of ex­planation to avoid a delay
in ­processing.
Social Security Number
Your social secu­rity num­ber(s) is not
printed on your name and address l­abel.
You must ­enter your social secu­rity
number(s) in the space provided on the
return. If your filing status is married/CU
couple, filing joint return, re­mem­ber to
report both filers’ numbers in the order in
which the names are listed on the return.
If you (or your spouse/civil union partner)
do not have a social security number, file
Form SS-5 with the Social Security Administration to apply for one. Taxpayers
who are not eligible for a social security
number must file Form W-7 with the
Internal Revenue Service to obtain an
individual taxpayer identification number
(ITIN). Enter on Form NJ‑1040NR the
continued
Social Security Number - continued
13
2010 Form NJ-1040NR Line-by-Line Instructions
same number (social security number or
ITIN) that you entered on your Federal
income tax return. If you (or your spouse/
civil union partner) applied for but have
not received an ITIN by the return due
date, enclose a copy of your Federal Form
W-7 application with your New Jersey
income tax return.
Note: A copy of Form W-7 (or W-7A) cannot be used in place of a valid social security
number, ITIN, or ATIN for a dependent
when completing Line 13, Dependents’
Information.
State of Residency
Indicate the place outside New Jersey
where you resided for the period covered
by this return.
NJ Residency Status
If you were a New Jersey resident for any
part of the taxable year, list the month,
day, and year your residency b­ egan and
the month, day, and year it ended.
Filing Status (Lines 1–5)
In general, you must use the same filing
status on your New Jersey return as you
do for Federal income tax purposes, unless you are a partner in a civil union.
Indi­cate the appropriate filing status.
Check only one box.
Partners in a civil union
recognized under New
­Jersey law must file their
New Jersey income tax returns using the
same filing statuses accorded spouses under New Jersey Gross Income Tax Law.
Civil union partners may not use the filing
status single. Any reference in this booklet
to a spouse also refers to a partner in a
civil union (CU) recognized under New
Jersey law. More information on civil
unions, including legally sanctioned samesex relationships established outside New
Jersey, can be found on the Division’s Web
site (www.state.nj.us/treasury/taxation/).
Single. Your filing status is single if you
are unmarried or not a partner in a civil
union on the last day of the tax year, and
you do not qualify for head of household
or qualifying widow(er)/surviving civil
union partner status below.
Married/Civil Union Couples. If both
you and your spouse/civil union partner
were nonresidents of New Jersey during
the entire taxable year, and only one of
you earned, ­received, or ac­quired income
from New Jersey sources, the spouse/civil
union partner who had income from New
Jer­sey sources may file a separate New
Jersey return even if a joint Fed­eral return
was filed. The spouse/civil union partner
with income from New Jersey sources
­computes income and exemptions as if a
Federal married, filing separate return had
been filed. You have the option of filing a
joint return, but r­ emember, joint income
would be reported in Column A of Form
­NJ-1040NR.
If one spouse/civil union partner was a
nonresident and the other a resident of
New Jersey during the entire taxable year
and both had income from New Jersey
sources, separate New Jersey returns may
be filed (the nonresi­dent files a nonresident return and the resi­dent files a resident return). Each computes income and
exemptions as if Federal married, filing
separate returns had been filed. You have
the option of fi
­ ling a joint resident return,
but remember, joint income would be
taxed as if both were residents.
If you are filing separately, be sure to enter the name and social security number
of your spouse/civil union partner in the
space provided under Line 3.
Note: You may file jointly or separately
only if you were married or a partner in a
civil union on the last day of the tax year.
Head of Household. If you meet the
requirements to file as head of household
for Federal income tax purposes, you may
file as head of household for New Jersey.
Certain married individuals/civil union
partners living apart may file as head of
household for New Jersey if they meet
the requirements to file as head of household for Federal purposes.
Qualifying Widow(er)/Surviving CU
Partner. If your spouse/civil union partner died during the year, you may file a
joint return for the two of you provided
you did not remarry or enter into a new
civil union before the end of the year.
You may be eligible to use the filing
status “qualifying widow(er)/surviving
CU partner” for each of the two tax years
after the year in which your spouse/
civil union partner died if you pay more
than ­one-half of the cost of keeping up a
home for yourself and at least one child,
­stepchild, adopted child, or foster child
who qualifies as your ­dependent.
Domestic Partners. If you were a member of a domestic partnership registered
in New Jersey, you are not considered to
be married or in a civil union. Do not use
either the joint or separate filing statuses
at Lines 2 and 3. However, if you also entered into a legally sanctioned same-sex
relationship outside New Jersey, you may
still be able to use the joint or separate filing statuses for married/CU couples. For
more information, see the Division’s Web
site (www.state.nj.us/treasury/taxation/).
For more information, request Tax Topic
Bulletin GIT-4, Filing ­Status.
Exemptions - Personal
Line 6 - Regular Exemptions
As a taxpayer you may claim a personal
exemption for yourself, even if you are a
­minor who is claimed as a dependent on
your parents’ return. For your conveni­
ence, “Yourself” is already checked. If
you are married or in a civil union and
filing a joint return, check the spouse/CU
partner box as well.
If you were a member of a domestic partnership that was registered in New Jersey
on the last day of the tax year, you may
claim an exemption for your domestic
partner only if he or she does not file a
New Jersey income tax return. You must
enclose a copy of your New Jersey Certificate of Domestic Partnership the first
time you claim the exemption, and you
may be asked to provide additional information. If you are claiming this exemption, check the domestic partner box. Add
the number of boxes checked and enter
the result on Line 6.
Line 7 - Age 65 or Older
If you were 65 years of age or older on
the last day of the tax year, you are eligible for an additional exemption. If you
are filing a joint return, an additional exemption is also available if your spouse/
civil union partner was 65 years of age or
continued
14
Line 7 - Age 65 or Older - continued
2010 Form NJ-1040NR Line-by-Line Instructions
older on the last day of the tax year. This
exemption is not available for a domestic
partner or for your dependents. You must
enclose proof of age such as a copy of
a birth certificate, driver’s license, or
church records with your return the first
time you claim the exemption(s). Check
the appropriate box(es). Add the number
of boxes checked and enter the result on
Line 7.
Line 8 - Blind or Disabled
If you were blind or disabled on the last
day of the tax year, you are eligible for
an additional exemption. If you are filing
a joint return, an additional exemption is
also available if your spouse/civil union
partner was blind or disabled on the last
day of the tax year. This exemption is not
available for a domestic partner or for
your dependents. “Disabled” means total
and permanent inability to engage in any
substantial gainful activity because of any
physical or mental impairment, including blindness. You must ­enclose a copy of
the doctor’s certificate or other medical
records with your return the first time you
claim the exemption(s). This infor­mation
need not be submitted each year provided
there is no change in your con­dition.
Check the appropriate box(es). Add the
number of boxes checked and e­ nter the
result on Line 8.
Exemptions - Dependency
Line 9 - Dependent Children
You may claim an exemption for each
dependent child who qualifies as your dependent for Federal income tax pur­poses.
Enter the number of your depen­dent children on Line 9.
Line 10 - Other Dependents
You may claim an exemption for each
other dependent who qualifies as your dependent for Federal income tax p­ ur­poses.
Enter the number of your other dependents on Line 10.
Line 11 - Dependents
­Attending Colleges
You may claim an additional exemption
for each dependent claimed on Line 9
or 10 who is under age 22, a full-time
student at an accredited college or p­ ost­
sec­ondary institution, and for whom
you paid one-half or more of the tuition
and maintenance costs. Financial aid
received by the student is not calculated
into your cost when totaling one-half of
your ­­­­­­de­pen­dent’s tuition and maintenance.
How­ever, the money earned by students in
College Work Study Programs is income
and is taken into account. T
­ his exemption
is not available to you or your spouse/
civil union partner or your domestic
partner.
a valid social security number, ITIN,
or ATIN for a dependent claimed on
Lines 9 and/or 10, the exemption will be
disallowed.
Requirements
♦ Student must be under 22 years of
age for the entire tax year.
Gubernatorial E
­ lections Fund
♦
Student must attend full-time. “Fulltime” is determined by the institution.
♦
Student must spend at least some part
of each of five calendar months of the
tax year at school.
♦
The educational institution must
main­tain a regular faculty and curriculum and have a body of students in
­attendance.
Enter the number of exemptions for your
qualified dependents attending colleges
on Line 11.
Line 12 - Totals
Add Lines 6, 7, 8, and 11 and enter the
­total on Line 12a. Add Lines 9 and 10 and
enter that total on Line 12b.
Line 13 - Dependents’
­Information
You must enter on Line 13
the full name, social security number, and year of
birth for each dependent child or other
dependent claimed on Lines 9 and/or 10.
If you have more than four dependents,
enter the required information for the first
four dependents on Lines 13a - d and enclose a statement with the return listing
the information for the additional
­dependents.
The dependents you list must be the same
persons who qualify as your dependent
children or other dependents for Federal
income tax purposes. Enter the same social security number, individual taxpayer
identification number (ITIN), or adoption
taxpayer identification number (ATIN)
for each dependent that you entered on
your Federal return. If you do not provide
To obtain an ATIN, file Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the
Internal Revenue Service. See page 12 for
information on obtaining a social security
number or ITIN.
The Gubernatorial Elections Fund,
financed by taxpayer designated $1 c­ on­
tributions, provides partial public financ­
ing to qualified candidates for the office
of Governor of New Jersey. With its
con­tribution and expenditure limits, the
­Gu­bernatorial Public Financing Program
has since 1977 assisted 67 candidates to
con­duct their campaigns free from the im­
proper influence of excessive campaign
contributions. Operation of the program
has also permitted candidates of limited
financial means to run for election to the
State’s highest office. As a condition of
their receipt of public financing, candi­
dates must agree to participate in two
debates which provide the public with
an opportunity to hear the views of
each candidate. For more information
on the Gubernatorial Public F
­ inancing
Program, contact the New Jersey Election
Law E
­ nforcement Commission at
1-888-313-ELEC (toll-free within New
Jersey) or 609‑292‑8700 or write to:
NJ Election Law Enforcement Commission
PO Box 185
Trenton NJ 08625-0185
Lists of contributors to gubernatorial can­
didates and copies of reports filed by gubernatorial candidates may be viewed on
the Election Law Enforcement Commission Web site at: www.elec.state.nj.us.
Participation in the $1 income tax checkoff protects the continuity and integrity
of the Gubernatorial Elections Fund by
providing that funds will be reserved for
­future gubernatorial elections thereby
­deterring the use of needed funding for
other purposes. If you want to designate
$1 to go to help candidates for governor
pay campaign expenses, check the “Yes”
box in the Gubernatorial Elections Fund
section of the return. If you are filing a
continued
15
2010 Form NJ-1040NR Line-by-Line Instructions
Gubernatorial Elections Fund - continued
Gross Income includes the following:
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
♦
Wages and other compensation
Interest and dividends
Earnings on nonqualified withdrawals from qualified state tuition program
­accounts, including the New Jersey Better Educational Savings Trust Program
(NJBEST) accounts
Net profits from business, trade, or profession
Net gains or income from sale or disposition of property
Pensions, annuities, and IRA withdrawals
Net distributive share of partnership income
Net pro rata share of S corporation income
Net rental, royalty, and copyright income
Net gambling winnings, including New Jersey Lottery winnings from prize
amounts exceeding $10,000
Alimony
Estate and trust income
Income in respect of a decedent
Prizes and awards, including scholarships and fellowships (unless they satisfy
the conditions on page 24)
Value of residence provided by employer
Fees for services rendered, including jury duty
New Jersey gross income also includes the following which are not subject to
­Federal income tax:
♦ Interest from obligations of states and their political subdivisions, other than
New Jersey and its political subdivisions
♦ Income earned from foreign employment
♦ Certain contributions to pensions and tax-deferred annuities
♦ Employee contributions to Federal Thrift Savings Funds, 403(b), 457, SEP, or
any other type of retirement plan other than 401(k) Plans
joint return, your spouse/civil union partner may also desig­nate $1 to this fund by
checking “Yes.” Checking the “Yes” box
will not in any way increase your tax liability or re­duce your refund.
Income
(Lines 14–26)
Enter on Lines 14 through 26 the
amount of gross income received while a
­nonresi­dent of New Jersey during the taxable year for each of the various categories of income.
In Column A, report your gross income
from all sources (both inside and outside
New Jersey). These figures cannot be
copied from the figures reported on
the Federal return. Reportable income
means income that would be taxable if
you were a New Jersey resident. Married/
civil union couples filing a joint return
must report the income of both spouses/
civil union partners in Column A, even if
only one had income from New Jersey.
In Column B, enter the income that comes
from New Jersey sources. For ­every entry in Column A, there should be an entry
on the corresponding line in C
­ olumn B. If
none of your income is from New Jersey
sources, enter “0” in Col­umn B. Your ­final
tax liability is based on the percentage of
your income from New Jersey sources.
Income of a Nonresident Subject to
Tax. Some examples of income taxable to
a nonresident include:
1. Wages, salaries, tips, fees, commis­
sions, bonuses, and other payments
­re­ceived, whether in cash or in property, for services performed in New
­Jersey;
2. Profits and other income from a busi­
ness, trade, profession, or partnership
conducted in New Jersey;
3. Rents or royalties from real and tan­
gible personal property located in New
Jersey or from other business activities
in New Jersey;
4. Gains from the sale of your principal
residence or other real estate located in
New Jersey;
5. Gambling winnings from New Jersey sources such as winnings from
a ­casino or racetrack located in New
Jersey, including New Jersey ­Lottery
­winnings from prize amounts exceeding $10,000;
6. Income of a New Jersey S corporation
allocated to New Jersey.
Income or losses which a nonresident
tax­­payer receives from a business entity
(i.e., sole proprietorship, partnership,
LLP, or LLC) located in New Jersey will
not be deemed to be derived from New
Jersey sources if the business entity’s
only activity is the purchase, holding, or
sale of intangible personal property, such
as commodities or securities, and such
­intangible personal property is not held
for sale to customers.
Gross income means all income you
­received in the form of money, goods,
property, and services unless specifically
exempt by law.
Important! A net loss in
any category of income
cannot be reported as
such on Form NJ-1040NR. A loss
within one category of income may be
applied against other income within the
same category. However, a net loss in
one category of income cannot be applied against income or gains in another. In case of a net loss in any
category, enter “0” for that category.
No carryback or carryover of losses is
permitted under New Jersey law.
Line 14 - Wages, Salaries,
Tips, etc.
Column A
Enter the total amount you received dur­
ing the taxable year from wages, salaries,
tips, fees, commissions, bonuses, and
other pay­ments received for services
performed as an employee. Include all
payments you received whether in cash,
benefits, or property.
Enter the total of State wages, salaries,
tips, etc. from all employment both in­side
continued
16
2010 Form NJ-1040NR Line-by-Line Instructions
Line 14 - Wages, Salaries, Tips, etc. - continued
and outside New Jersey. Be sure to take
the figure(s) from the “State wages”
box on your W-2(s). See sample W-2
on page 17. All W-2(s) must be enclosed
with your tax return.
Note: The “State wages” figure on W‑2(s)
you received from employment outside
New Jersey may need to be adjusted to
­reflect New Jersey tax law.
Nonresident servicepersons, see page 7.
Pension and annuity income or early
retirement benefits should not be
in­cluded on this line but should be
­re­ported on Line 21.
Retirement Plans. Under New Jersey
law, contributions to retirement plans
­(other than 401(k) Plans) are included
in the State wages figure on the W-2
in the year the wages are earned. This
may cause your State wages figure to be
higher than your Federal wages figure.
Meals and/or Lodging. You may ex­
clude from the amount reported on
Line 14 meals and/or lodging reported as
wages on your W-2 provided that:
1. The meals and/or lodging were fur­
nished on the business premises of
your employer; and
2. The meals and/or lodging were fur­
nished for the convenience of your
­employer; and
For lodging only:
3. You were required to accept the
lodg­­ing as a condition of your
­employment.
If you exclude the value of meals and/
or lodging from your wages, you must
­enclose a signed statement explaining
how you have met these conditions. If
the statement is not enclosed, your wages
will be adjusted to represent the full
amount shown on your W-2.
Food and maintenance payments made to
New Jersey State Police officers as part
of their union contract cannot be ex­cluded
from gross income. These payments do not
meet the criteria above.
Employee Business Expenses. ­Employee
business expenses are not deductible for
New Jersey gross income tax purposes.
However, you may exclude from the
Exempt Income
The following income is not taxable to residents or nonresidents. These items should not
appear anywhere on your nonresident return (Column A or Column B).
♦ Federal Social Security
♦ Railroad Retirement (Tier 1 and Tier 2)
♦ United States military pensions and survivor’s benefit payments
♦ Life insurance proceeds received because of a person’s death
♦ Employee’s death benefits
♦ Permanent and total disability, including VA benefits
♦ Temporary disability received from the State of New Jersey or as third-party
sick pay
♦ Workers’ Compensation
♦ Gifts and inheritances
♦ Qualifying scholarships or fellowship grants
♦ New Jersey Lottery winnings from prizes in the amount of $10,000 or less
♦ Unemployment Compensation
♦ Family Leave Insurance (FLI) benefits
♦ Interest and capital gains from: (a) Obligations of the State of New Jersey or any
of its political subdivisions; or (b) Direct Federal obligations exempt under law, such
as U.S. Savings Bonds and Treasury Bills, Notes, and Bonds
♦ Earnings on qualified withdrawals from qualified state tuition program accounts,
including the New Jersey Better Educational Savings Trust Program (NJBEST)
­accounts
♦ Distributions paid by mutual funds to the extent the distributions are attributable to
interest earned on Federal obligations
♦ Certain distributions from “New Jersey Qualified Investment Funds”
♦ Employer and employee contributions to 401(k) Salary Reduction Plans (but not
Federal Thrift Savings Funds)
♦ Some benefits received from certain employer-provided cafeteria plans (but not salary
reduction or premium conversion plans). Request Division Technical B
­ ulletin TB-39
♦ Contributions to and distributions from Archer MSAs if they are ­excluded for Federal
income tax purposes
♦ Direct payments and benefits received under homeless persons assistance programs
♦ Income tax refunds (New Jersey, Federal, and other jurisdictions)
♦ Welfare
♦ Child support
♦ Amounts paid as reparations or restitution to Nazi Holocaust victims
♦ Assistance from a charitable organization, whether in the form of cash or property
amount reported on Line 14 reim­burse­­
ments for employee business expenses
­reported as wages on your W‑2 provided
that:
1.The expenses for which you are reim­
bursed are job-related expenses;
2. You are required to and do account for
these expenses to your employer; and
3. You are reimbursed by your employer
in the exact amount of the allowable
expenses.
If you receive excludable reimbursements for employee business expenses
which are included in your wages on
your W-2, e­ nclose a statement explaining the amount you are excluding and
your reasons for excluding this amount.
Also enclose a copy of your Federal
Form 2106.
Commuter Transportation Benefits.
Certain amounts you receive from your
employer up to $2,760 for using alter­na­
tive means of commuting (such as public
transportation, carpools, van­pools, etc.)
may be excluded from your New Jersey
gross income. Commuter transportation
benefits may not be excluded from gross
income unless your employer provides
those benefits in addition to your regular
compensation.
If the commuter transportation benefits you receive exceed the maximum
continued
17
2010 Form NJ-1040NR Line-by-Line Instructions
Line 14 - Wages, Salaries, Tips, etc. - continued
the instruc­tions for Line 17 (Net Profits
From Business).
e­ x­clud­able amount, the excess amount
is tax­­able and is included in your gross
­income.
Your W-2 form should show both the tax­
able and nontaxable benefit amounts. The
taxable benefits are included in the “State
wages” figure on your W-2, while the
nontaxable benefits are not.
An employee who receives money
­to­­­wards commuter transportation benefits must provide his/her employer with
­suit­able proof (receipts, ticket stubs,
etc.) to show that the employer-provided
money was used for an alternative means
of ­commuting.
Federal Statutory Employees. If you
are considered a “statutory employee” for
Federal income tax purposes, you may
not deduct your business expenses unless
you are self-employed or an independent
con­tractor under New Jersey law. The
Federal label of “statutory employee” has
no meaning for New Jersey gross income
tax purposes. Business expenses may
only be deducted from the business income of a self-employed individual. See
Moving Expenses. Moving expenses are
not deductible for New Jersey gross in­
come tax purposes. However, you may
exclude from the amount reported on
Line 14 reimbursements for the following
moving expenses if the Federal require­
ments to claim moving expenses were
met and the expenses were included in
wages on your W-2.
1. The cost of moving your household
goods and personal effects from the
old home to the new home.
2. The actual expenses incurred by you
for traveling, meals, and lodging
when moving you and your family
from your old residence to your new
­residence.
Reimbursements for any other moving
expenses may not be excluded from
­income.
If you receive excludable reimbursements
for moving expenses which are included
in your wages on your W-2, enclose a
state­ment explaining the amount you are
ex­cluding and your reasons for excluding
this amount. Also enclose a copy of your
Federal Form 3903.
Compensation for Injuries or Sickness.
Certain amounts received for personal
injuries or sickness are not subject to
tax. You may exclude from the amount
­re­ported on Line 14 such amounts
­included as wages on your W-2 provided
that:
1. The payments must be compensation for wage loss which results from
­absence due to injury or sickness of
the employee; and
2. The payments must be due and pay­
able under an enforceable contrac­tual
obligation under the plan; and
3. The payments must not relate to sick
leave wage continuation, the taking of
which is largely discretionary and the
payments are made regardless of the
reason for absence from work.
If such payments are included in the State
wages figure on your W‑2, you must file
continued
Sample W-2 (This form is for illustration only and is not reproducible.)
22222
Void
a Employee’s social security number
For Official Use Only 
OMB No. 1545-0008
b Employer identification number (EIN) 1
Wages, tips, other compensation 2
Federal income tax withheld
c Employer’s name, address, and ZIP code 3
Social security wages
4
Social security tax withheld
5
Medicare wages and tips
6
Medicare tax withheld
7
Social security tips
8
Allocated tips
d Control Number 9
Advance EIC payment
10
Dependent care benefits
e Employee’s first name and initial
Nonqualified plans12a See instructions for box 12
Last name11
13 Statutory
employee
Retirement
plan
Third-party
sick pay
12b
14
Other
12c
UI/WF/SWF - $126.22
DI - $148.50
12d
DI P.P. #(Private Plan No.) f
Employee’s address and ZIP code
15 State
NJ
Form
Employer’s state ID number
16State wages, tips, etc.
234-567-890/000
17State income tax
18Local wages, tips, etc. 525.00
FLI P.P. # (Private Plan No.)
35.64 - FLI
W-2
Wage and Tax
Statement
32,250.00
2010
19Local income tax 20Locality name
Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.
18
2010 Form NJ-1040NR Line-by-Line Instructions
Line 14 - Wages, Salaries, Tip, etc. - continued
Form NJ-2440 with your New Jersey return to exclude them.
Column B
Enter the portion of your wages, salaries,
etc. that comes from New Jersey sources.
If zero, enter “0.”
Pennsylvania residents, see page 5. Nonresident servicepersons and nonmilitary
spouses/civil union partners of military
personnel, see page 7.
If you had wage/salary income earned
partly within and partly outside of New
Jersey, and you cannot easily determine
the amount of income from New Jersey,
see Part III on page 33.
Do not use Part III if your wage/salary income is based on volume (the amount of
sales or amount of business trans­acted).
Instead, enter on Line 14 the por­tion of
your wage/salary income calcu­lated using
the following formula:
NJ Vol. Total Vol.
 Vol. Income = Line 14, Col. B
In determining where the business was
transacted, the location where the ser­­vices
or sales were actually performed is the
deciding factor. An explanation of how
you computed the amount of wage/salary
income must be enclosed with your r­ eturn.
Line 15 - Interest Income
Column A
Enter all of your reportable interest from
sources both inside and outside of New
Jersey on Line 15, Column A. New ­Jer­sey
reportable interest income includes interest from the following:
♦
♦
♦
♦
♦
♦
♦
♦
♦
Banks
Savings and loan associations
Credit unions
Savings accounts
Earnings on nonqualified withdrawals
from qualified state tuition program
accounts, including the New Jersey
Better Educational Savings Trust Program (NJBEST) accounts
Distributions from Coverdell education savings accounts (ESAs), but only
the earnings portion
Checking accounts
Bonds and notes
Certificates of deposit
♦
♦
♦
♦
Ginnie Maes
Fannie Maes
Freddie Macs
Repurchase agreements
Life insurance dividends
Obligations of states and their political
subdivisions, other than New Jersey
♦ Any other interest not specifically­
­exempt
♦
♦
♦
♦
♦
♦
Interest received by your sole proprietor­
ship is reportable as net profits from business on Line 17. Your portion of interest
earned and re­ceived by a partnership, an
estate or trust or, in general, an S corporation is report­able as distributive share of
partnership income on Line 22, net income from estates or trusts on Line 25, or
net pro rata share of S corporation income
on Line 23.
For detailed information regarding the
reporting of partnership or S corporation income, request Tax Topic Bulletin
GIT‑9P, Income From Partnerships, or
GIT‑9S, Income From S Corporations.
For information regarding grantor trusts
see the reporting instructions for Line 25
on page 24. Interest paid or deemed to
have been paid to you by a partnership or
an S corp­ora­tion and reportable to you on
Form 1099 must be included on Line 15
in ­Column A.
Forfeiture Penalty for Early With­
drawal. If you incur a penalty by with­
drawing a time deposit early, you may
subtract the amount of the penalty from
your interest income.
If your reportable interest income on
Line 15, Column A, is more than $1,500,
enclose a copy of Schedule B, Federal
Form 1040 or 1040A.
Do not report tax-exempt interest on
Line 15. New Jersey tax-exempt interest
income includes:
Obligations of the State of New Jersey
or any of its political subdivisions
♦ Direct Federal obligations such as U.S.
Savings Bonds and Treasury Bills,
Notes, and Bonds
♦ Earnings on qualified withdrawals
from qualified state tuition program
accounts, including the New Jersey
Better Educational Savings Trust
­Program (NJBEST) accounts
♦
♦
Sallie Maes
CATS
TIGRs
Certain distributions from “New Jersey Qualified Investment Funds”
Distributions paid by mutual funds to
the extent the distributions are attribu­
table to interest earned on Federal
­obligations
New Jersey Qualified Investment
Funds. A New Jersey Qualified Investment Fund is a regulated investment
company in which at least 80% of the
fund’s invest­ments (other than cash or
receivables) are obligations issued e­ ither
directly by the Federal government or the
State of New Jersey or any of its political
subdivisions. The Fund must complete
and retain Form IF-1, Certification of
Qualified Investment Fund, to document
its status. This certification need not be
filed with the Division of Taxation but
must be made available upon request.
If you received a distribution from a qualified investment fund, you may e­ x­clude
from your income the portion of the distribution which comes from the qualified
exempt obligations. The taxable portion
of the distribution, if any, is re­ported as
dividends on Line 16. By February 15,
shareholders should be notified by the
New Jersey qualified investment fund of
the portion of their distribution that may
be excluded from income. Contact your
broker to deter­mine whether your fund
qualifies.
Do not report interest earned on your
IRA(s) on Line 15, Interest Income. If
you made a withdrawal from your IRA
during the year, see the instructions for
Line 21.
For more information on tax-exempt interest income, request Tax Topic Bulletin
GIT-5, Exempt Obligations.
Column B
Only interest received as a result of a
business or profession carried on in New
Jersey and not properly reportable as net
profits from business, distributive share
of partnership income, net income from
estates or trusts, or net pro rata share of
S corporation income should be reported
on Line 15, Column B. See instructions
continued
Line 15 - Interest Income - continued
2010 Form NJ-1040NR Line-by-Line Instructions
for Line 15, Column A. Do not report
interest from personal accounts.
Line 16 - Dividends
Column A
Enter on Line 16, Column A, the amount
of dividends received during the year
from investments (e.g., from stocks, mu­
tual funds) or other income-producing
­activities which do not constitute a trade
or business. The total amount of divi­
dends received, regardless of where
earned, must be reported.
Dividends received by your sole pro­
prietorship are reportable as net profits
from business on Line 17. Your portion
of dividends earned and received by a
partnership, an estate or trust or, in gen­
eral, an S corporation are reportable as
distributive share of partnership income
on Line 22, net income from estates or
trusts on Line 25, or net pro rata share
of S corporation income on Line 23. For
de­tailed information regarding the re­port­
ing of partnership income or S cor­po­
ration income and distributions, request
Tax Topic Bulletin GIT-9P, Income From
Partnerships, or GIT-9S, Income From S
Corporations. For information regarding
grantor trusts see the reporting instruc­
tions for Line 25 on page 24.
Capital Gains Distributions. Capital
gains distributions you receive from mutual funds or other regulated investment
com­panies are reported on Line 57, Part I
and are not to be included as d­ ividends.
Tax-Free Distributions. A distribution
which is a return of your investment or
capital and does not come from earnings
or profits is a nontaxable capital or taxfree distribution. These distributions reduce the basis of the stock or invest­ment
and are not taxable until your in­vestment
is fully recovered.
Insurance Premiums. Dividends re­
ceived from insurance companies are not
taxable unless the dividends received
exceed the premiums paid. Any interest
from accumulated insurance dividends
must be reported on Line 15, Column A.
Column B
Only dividends received as a result of a
business or profession carried on in New
Jersey and not properly reportable as net
profits from business, distributive share
of partnership income, net income from
estates or trusts, or net pro rata share of
S corporation income should be reported
on Line 16, Column B. See instructions for Line 16, Column A. Do not
report dividends from personally held
­securities.
Line 17 - Net Profits From
Business
Column A
Report the net profits from your business,
trade, or profession, whether carried on
inside or outside New Jersey, on Line 17,
Column A. To determine your New Jer­sey
profit (or loss), first complete a Fed­eral
Schedule C (or Schedule C-EZ or Schedule F). Use the same accounting method
(cash or accrual) that you used for Federal
income tax purposes. In the case of a
loss, enter “0” on Line 17. Enclose a copy
of the Fed­eral Schedule C (or Schedule
­C‑EZ or Schedule F) with your return. To
comply with New Jersey income tax law
you must make the following ad­justments
to your Federal Schedule C (or Schedule
C-EZ or Schedule F):
1.Add any amount you deducted for
­taxes based on income.
2.Subtract interest you reported on Federal Schedule C (or Schedule C‑EZ or
Schedule F) which is exempt for New
Jersey purposes but taxable for Fed­
eral purposes.
3.Add interest not reported on Federal
Schedule C (or Schedule C-EZ or
Schedule F) from states or political
subdivisions outside of New Jersey
which is exempt for Federal p­ urposes.
4.Deduct the remaining 50% of meal
and entertainment expenses (that were
disallowed on the Federal r­ eturn).
5.Deduct your qualified contributions to
a self-employed 401(k) plan. Contributions to a plan in excess of the Federal limits, which are not an allowable
deduction for Federal tax purposes,
are also not deductible for New Jersey
purposes.
6.Add interest and dividends that were
derived in the conduct of a trade or
business.
19
7.Add or subtract income or losses
derived in the conduct of a trade or
­business from rentals, royalties, pat­
ents, or copyrights.
8.Add or subtract gains or losses from
the sale, exchange, or other disposition of the trade or business’s
­property.
9.Add or subtract the net adjustment
from the Gross Income Tax De­precia­
tion Adjustment Worksheet GIT‑DEP,
Part 1, line 7. Be sure to retain the
completed worksheet for your records. See page 44 for how to request
Work­sheet GIT-DEP and i­nstructions.
10.Subtract the New Jersey allowable
IRC section 199 deduction, which
must be calculated on Form 501-GIT,
Domestic Production Activities Deduction. Form 501-GIT can be found
on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Sole proprietors engaged in providing
“primary care” medical and/or dental
serv­ices at a qualified practice located
in or within five miles of a designated
Health Enterprise Zone (HEZ) may
qualify for a deduction on Line 34. For
information on eligibility requirements
and how to calculate the HEZ deduction,
see Technical Bulletin TB-56, Health
­Enterprise Zones, which is available on
the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Column B
Enter the portion of your business in­come
that comes from New Jersey sources.
If zero, enter “0.” If you carry on business both inside and outside New Jersey,
you must complete and enclose Form
NJ-NR-A for each business. Con­tact our
Customer Service Center to request Form
NJ-NR-A and i­nstructions or visit the Division’s Web site. See page 44.
Do not include in Column B net profits
(or losses) which you received from a
business entity located in New Jersey if
the business entity’s only activity is the
purchase, holding, or sale of intangible
personal property, such as securities or
commodities, and such intangible per­
sonal property is not held for sale to
­custom­ers. You must, however, include
such net profits in Column A.
continued
20
2010 Form NJ-1040NR Line-by-Line Instructions
Line 17 - Net Profits From Business - continued
Anyone engaged in a business, trade, profession, or occupation in New Jersey must
register with the State for tax purposes by
filing a Business Registration Application, Form NJ-REG. Form NJ-REG may
be filed online at: www.state.nj.us/njbgs/.
Line 18 - Net Gains or ­Income
From Disposition of Property
Column A
Enter on Line 18, Column A, the amount
of net gains from Part I, Line 59. See
page 32.
Column B
Enter the net gains or income from New
Jersey sources. If zero, enter “0.”
Line 19 - Net Gains or I­ncome
From Rents, Royalties,
­Patents, and Copyrights
Column A
Enter on Line 19, Column A the amount
of net gains or income from Part II,
Line 62. See page 32.
Column B
Enter your net gains or income from New
Jersey sources. If zero, enter “0.”
Line 20 - Net Gambling
­Winnings
New Jersey Lottery winnings from prize amounts
exceeding $10,000 are taxable for New Jersey gross income tax
purposes. The individual prize amount,
not the total amount of New Jersey Lottery winnings over the year, determines
taxability.
Column A
Enter on Line 20, Column A, the amount
of your net gambling winnings from both
inside and outside New Jersey. You may
deduct your gambling losses from your
winnings that occurred during the same
year. You may use New Jersey ­Lottery
losses to offset other gambling winnings. If your net gambling winnings are
less than zero, enter “0.”
You must be able to substantiate gam­
bling losses used to offset winnings re­
ported on your New Jersey nonresident
income tax return. Evidence of losses
may take several forms, including a daily
log or journal of wins and losses, can­celed
checks, losing pari-mutuel tickets, losing
lottery tickets, etc. With respect to winnings or losses resulting from casino gambling, letters from casinos which purport
to “rate” the gambling activity of an individual or ­“estimate” losses are acceptable
as part of the evidential material required
to prove losses.
Winnings or losses from lot­teries may be
reported on this line. Re­member, do not
include any winnings from prizes in the
amount of $10,000 or less from the New
Jersey State ­Lottery.
Although no specific rider to the New Jersey income tax return is required to substantiate gambling losses, it is sug­gested
that if you enter gambling win­nings net
of losses on Line 20 of the return, you
should note the total win­n­ings and total
losses on a supporting schedule. This procedure may eliminate certain questions in
the event the return is­se­­lected for audit.
Column B
Enter your net gambling winnings from
New Jersey sources. Gambling losses in­
curred from sources outside New Jersey
may not be used to offset gambling win­
nings from New Jersey sources. If zero,
enter “0.”
Line 21 - Pensions, Annuities,
and IRA Withdrawals
Column A
Enter on Line 21, Column A, your report­
able pensions, annuities, and certain IRA
withdrawals. See page 23 for information
on Roth IRAs. Pen­sions, annuities, and
IRA withdrawals are reportable on the
New Jersey return al­though the reportable
amount may differ from the Federal
amount.
If you (and/or your
spouse/civil union partner
if filing jointly) were 62
years of age or older or disabled and met
the other requirements, you may be able
to use the pension and other retirement
income exclusions to reduce your gross
income. See the instructions for Line 27a
and Line 27b on page 25.
All state and l­o­cal government, teachers’,
and Federal pen­sions, and Keogh Plans
are treated in the same manner as pensions from the private sector. Amounts received as “early retire­ment benefits” and
amounts received as pension on Schedule
NJK-1, Partnership Return Form NJ‑1065
are also reportable. Social Security and
Railroad Retirement benefits are exempt
from New Jersey in­come tax and should
not be reported as pension income. Pension payments re­ceived by reason of total
and permanent disability are also exempt.
However, if you retired before age 65 on
a total and permanent disability pension
and continue to receive pension payments
after age 65, your disability pension is
then treated as an ordinary pension. See
definition of “disabled” on page 14.
If you are receiving a U
­ nited States military pension or survivor’s benefit payments, the military pension or survivor’s
benefit is not reportable for New J­ ersey
gross income tax purposes, regardless
of your age or disability status. Do not
include such payments on Line 21, Column A, Form NJ-1040NR.
Military pensions are those resulting from
service in the Army, Navy, Air Force,
Worksheet A
Which Pension Method to Use
1. Amount of pension you will receive during the first three
years (36 months) from the date of the first payment ........... 1. _____________
2. Your contributions to the plan . ............................................. 2. _____________
3. Subtract line 2 from line 1 .................................................... 3. _____________
(a) If line 3 is “0” or more, and both you and your employer contributed to the
plan, you may use the Three-Year Rule Method.
(b) If line 3 is less than “0,” or your employer did not contribute to the plan, you
must use the General Rule Method.
(Keep for your records)
continued
2010 Form NJ-1040NR Line-by-Line Instructions
Line 21 - Pensions, Annuities, and IRA Withdrawals - continued
Worksheet B
General Rule Method
1. Your previously taxed contributions to the plan .................... 1. _____________
2. Expected return on contract* ................................................. 2. _____________
3. Percentage excludable (Divide line 1 by line 2) .................... 3. _____________%
4. Amount received this year ..................................................... 4. _____________
5. Amount excludable (Multiply line 4 by line 3) ..................... 5. _____________
6. Reportable amount (Subtract line 5 from line 4).
Enter here and on Line 21, Form NJ-1040NR ....................... 6. _____________
*The expected return on the contract is the amount receivable. If life expectancy
is a factor under your plan, Federal actuarial tables must be used to compute the
expected return. The Federal actuarial tables are contained in the Internal Revenue
Service’s Publication 939, General Rule for Pensions and Annuities. Contact the
IRS for this publication. If life expectancy is not a factor under your plan, the expected return is found by totaling the amounts to be received.
(Keep for your records)
­ arine Corps, or Coast Guard. This ex­
M
emption does not apply to civil service
pensions or annuities, even if the pension
or annuity is based on credit for military
service. Most military pensions and survivor’s benefit payments are received from
the U.S. Defense Finance and Accounting
Service while a civil serv­ice annuity is received through the U.S. Office of Personnel Management.
Retirement plans (pensions, annuities,
IRAs) are either noncontributory or con­
tributory. A noncontributory plan is one to
which you have not made contribu­tions.
A contributory plan is one to which you
have made contributions, usually through
payroll deductions. The amount you report on Line 21, Col­umn A, will depend
on whether or not you made contributions
to the plan.
Noncontributory Plans. Amounts you
receive from noncontributory plans are
fully reportable. Include on Line 21, Column A, the total amount of the pen­sion or
annuity from your 1099-R.
Contributory Plans (Other Than
IRAs). The total value of your pension
or annu­ity consists of your contributions,
your employer’s contributions (if any),
and earnings. In general, your contributions to a pension or annuity were taxed
when they were made and are not reportable when withdrawn (except for 401(k)
Plans). You must determine the reportable
part of any distribution you­­receive. Use
Worksheet A on page 20 to determine
whether you should use the Three-Year
Rule Method or the General Rule Method
for your pension or annuity.
Note:
♦ If you received a distribution from a
401(k) Plan, see the section on 401(k)
Plans before continuing.
♦ The reportable amount of an IRA withdrawal must be determined by completing Worksheet C, IRA Withdrawals, on
page 22. Do not use Worksheet A or B
for an IRA withdrawal.
Three-Year Rule Method. If you will
recover your contributions within three
years from the date you receive the first
payment from the plan, and both you and
your employer contributed to the plan,
you may use the Three-Year Rule Method
to determine your New Jersey reportable
pension income. The Three-Year Rule
­allows you to exclude your pension and
annuity payments from gross income until the payments you receive equal your
con­tributions to the plan. Until that time,
the amounts you receive, because they
are considered your contributions, are not
reportable and should not be entered on
your return. Once you have received (recovered) an amount equal to the amount
you contributed, the payments you receive are fully reportable.
Since the Three-Year Rule has been re­
pealed for Federal income tax purposes,
21
if you retired after July 1, 1986, the reportable amount of pension or annuity
that you enter on your New Jersey return
when using this method will differ from
the amount you report on your Federal
­return.
General Rule Method. If you will not
recover your contributions within three
years from the date you receive the first
payment from the plan, or your employer
did not contribute to the plan, you must
use the General Rule Method to deter­
mine your New Jersey reportable pension
income. From the first year you receive
your pension and every year thereafter,
part of your pension will be excludable
(the amount that represents your contri­
butions) and part will be reportable. Use
Worksheet B above to determine the reportable amount.
Complete Worksheet B the year in which
you receive your first pension payment.
Once calculated, use the percentage on
line 3 to determine the reportable amount
year after year. You must recalculate the
percentage only if your annual pension
payments decrease.
401(k) Plans. Beginning on January 1,
1984, New Jersey’s treatment of 401(k)
Plan contributions changed. After that
date employee contributions to 401(k)
Plans were no longer included in taxable wages when earned. If you made
contri­butions to your 401(k) Plan prior to
January 1, 1984, your distribution will be
treated differently than if you made all of
your contributions after this date.
1. All contributions made after Janu­
ary 1, 1984. If all of your contribu­
tions to the 401(k) Plan were made
­after January 1, 1984, then your
dis­tributions from the plan are fully
re­port­able unless your contributions
­ex­ceeded the Federal limit.
2. Contributions made before January 1, 1984. If you made contribu­tions
to the 401(k) Plan before J­ anuary 1,
1984, or you made contribu­tions beyond the Federal limit, calcu­late the
reportable portion of your distributions
from the plan ­using one of the methods
described under contributory plans.
continued
22
2010 Form NJ-1040NR Line-by-Line Instructions
Line 21 - Pensions, Annuities, and IRA Withdrawals - continued
Worksheet C - IRA Withdrawals
2010
Part I
1. Value of IRA on 12/31/10.
Include contribu­tions made for the
tax year from 1/1/11–4/15/11 . ......................... 1. ________
2. Total distributions from IRA during the
tax year. Do not include tax-free rollovers........ 2. ________
3. Total value of IRA.
Add lines 1 and 2 ............................... 3. _______
Unrecovered Contributions:
Complete either line 4a or 4b:
4a. First year of withdrawal from IRA:
Enter the total of IRA contributions
that were previously taxed ................. 4a. _______
4b. After first year of withdrawal
from IRA: Complete Part II. Enter
amount of unrecovered contributions
from Part II, line (g)*.......................... 4b. _______
5. Accumulated earnings in IRA on
12/31/10. Subtract either line 4a
or 4b from line 3 ................................ 5. _______
6. Divide line 5 by line 3 and enter the
result as a decimal . ........................................... 6. ________
7. Taxable portion of this year’s withdrawal.
Multiply line 2 by decimal amount on line 6.
Enter here and on Line 21, Form NJ-1040NR ... 7. ________
Part II—Unrecovered Contributions
(For Second and Later Years)
(a) Last year’s unrecovered contributions.
From line 4 of last year’s worksheet * ......... (a)
(b) Amount withdrawn last year.
From line 2 of last year’s
worksheet .................................... (b) _______
(c) Taxable portion of last year’s
withdrawal. From line 7 of
last year’s worksheet ................... (c) _______
(d) Contributions recovered last
year. Subtract line (c) from line (b) ............. (d)
(e) This year’s unrecovered contributions.
Subtract line (d) from line (a) ...................... (e)
(f) Contributions to IRA during current
tax year. Do not include tax-free
rollovers ....................................................... (f)
(g) Total unrecovered contributions.
Line (e) plus line (f). Enter here and on
Part I, line 4b ................................................ (g)
_______
_______
_______
_______
_______
*If you did not complete a worksheet in prior year(s), skip Part II and calculate the amount of unrecovered contributions as follows:
A. Determine the total amount of withdrawal(s) made from the IRA in previous years.
B. Total the portion(s) of these previous year withdrawal(s) already reported as income on prior New Jersey tax returns.
C. Subtract the amount of previous year withdrawals reported (B) from the total amount of previous year withdrawals (A).
This difference is the amount of contributions that have been recovered thus far.
D. Subtract the amount of recovered contributions (C) from the total amount of contributions made to the IRA.
This is the amount of unrecovered contributions to enter on line 4b of Part I.
(Keep for your records)
Lump-Sum Distributions and Roll­
overs. When a lump-sum distribution of
the entire balance from a qualified em­
ployee pension, annuity, profit-sharing, or
other plan is made, the amount received
in excess of the contributions to the
plan that have already been taxed must
be included in your income in the year
received. New Jersey has no provisions
for income averaging of lump-sum distributions. Enter the reportable amount
of a lump-sum distribution on Line 21,
Column A.
A lump-sum distribution from an IRA
or a qualified employee pension or annuity plan which you roll over into an
IRA or other eligible plan is excludable
from New Jersey income if the rollover
qualifies for deferral for Federal income
tax purposes. The amount rolled over
(minus previously taxed contributions)
is reportable later when it is withdrawn.
As under Federal law, the rollover must
be made within the 60-day p­ eriod after
­distribution.
For more detailed information on report­
ing pension and annuity income on your
New Jersey return, request Tax Topic
Bul­letin GIT-1, Pensions and Annuities.
IRAs. Your IRA consists of a nonreport­
able part (your contributions) and a
re­port­able part (earnings plus certain
amounts, if any, rolled over from pension plans). If your contributions have
been previ­ously taxed, the portion of your
distribution that represents earnings is
­reportable.
Earnings credited to an IRA are not re­
portable until withdrawn. The interest,
dividends, and other earnings, as well as
amounts which were tax-free rollovers,
will become reportable when withdrawn.
If the total amount in the IRA is with­
drawn, the entire amount of the interest
or accumulated gains becomes reportable
in the year the withdrawal is made. If,
­how­ever, the withdrawal from an IRA is
made over a period of years, the portion
of the annual distribution that represents
interest income and accumulated gains in
the IRA is reportable.
continued
2010 Form NJ-1040NR Line-by-Line Instructions
Line 21 - Pensions, Annuities, and IRA Withdrawals - continued
A distribution from a rollover IRA which
is fully reportable for Federal income tax
purposes may be treated differently for
New Jersey purposes if your contribu­
tions were subject to New Jersey income
tax when the contributions were made.
Enter the reportable amount of an IRA
withdrawal on Line 21. Use Worksheet C
on page 22 to determine the reportable
portion of your IRA withdrawal. For
­multiple IRAs, the reportable amount
may be determined by using a separate
worksheet for each IRA, or all IRAs may
be combined on one worksheet.
Roth IRAs. Contributions to a Roth IRA
are reportable as part of your gross income in the year they are made. How­ever,
if the requirements are satisfied, “qualified distributions” from a Roth IRA are
excludable and do not have to be included
as income on Line 21, Column A, of
Form NJ‑1040NR.
A “qualified distribution” is one made
­after the five-taxable-year period begin­
ning with the first taxable year in which a
contribution was made to your IRA, and
which is:
1. Made on or after the date on which an
individual reaches age 59½; or
2. Made to a beneficiary (or the individ­
ual’s estate) after the individual’s
death; or
3. Made because the individual becomes
disabled; or
4. Made as a qualified first-time home
buyer distribution as defined by the
Internal Revenue Code.
A payment or distribution cannot be
treated as a qualified distribution if it
is made within the five-taxable-year
period which begins with the year the
first con­tribution was made. A payment
or distri­bution of an allowable rollover
contribu­tion (or income earned on the
amount rolled over) from an IRA other
than a Roth IRA, is not a qualified distribution if it is made within the fivetaxable-year period which begins with the
year in which the rollover contribution
was made.
If you received a nonqualified distribu­tion
from a Roth IRA, you must report the
earn­ings as income on Line 21, ­
Column A.
Conversions. If you converted an existing IRA to
a roll­over Roth IRA during tax year 2010, any
amount from the existing
IRA that would be taxable if withdrawn
must be included in your gross income. If
you made a Federal election to report the
income in equal installments in 2011 and
2012, you must also report the amount
that is taxable for New Jersey purposes in
equal installments in 2011 and 2012.
However, if you elect to report the entire
amount of income from the conversion on
your Federal return for 2010, you must
report the entire amount that is taxable for
New Jersey purposes in Column A of
your 2010 New Jersey return.
For more detailed information on IRA
withdrawals, request Tax Topic Bulletin
GIT-2, IRA Withdrawals, or Technical
Bulletin TB-44.
Column B
Pension, annuity, and IRA withdrawal
income is not taxable to nonresidents.
Therefore, no entry is necessary on
Line 21, Column B.
Line 22 - Distributive Share
of Partnership Income
Column A
Enter on Line 22, Column A, your share
of income derived from partnership(s)
as reported to you by the partnership(s)
on Schedule NJK-1, Form NJ-1065. The
ap­propriate amount to enter appears on
the schedule in column A of the line labeled “Distributive Share of Partnership
­In­come” and must be reported whether or
not the income was actually distributed. If
the net amount from all Schedule NJK‑1s
is zero or less, enter “0.” Enclose a copy
of each Schedule NJK-1 with your r­ eturn.
For detailed information regarding the
reporting of partnership income, re­quest
Tax Topic Bulletin GIT‑9P, Income From
Partnerships.
If any adjustments to the amount re­ported
on Line 22, Column A are necessary,
23
f­ ollow the detailed instructions in Tax
Topic Bulletin GIT-9P, Income From
­Partnerships.
If the partnership had no income from
New Jersey sources and you did not re­
ceive a Schedule NJK-1, you must e­ nclose
a copy of the Federal Schedule K‑1 and
complete Reconciliation Worksheet A
contained in Tax Topic Bulletin GIT-9P,
Income From Partnerships, but only if
you had income from other New Jersey
­sources during the year. Be sure to retain
the completed worksheet for your records
Column B
Enter the portion of the partnership in­
come that comes from New Jersey
­sources. If zero, enter “0.”
Do not include in Column B distributive
share of partnership income which you
received from a partnership, LLP, or LLC
located in New Jersey if the business
­entity’s only activity is the purchase,
holding, or sale of intangible personal
property, such as commodities or securi­
ties, and such intangible personal prop­
erty is not held for sale to customers. You
must, however, include such partnership
income in Column A.
Line 23 - Net Pro Rata Share
of S Corporation Income
Column A
Enter on Line 23, Column A, the amount
of your net pro rata share of S corpora­tion
income, whether or not the income was
­actually distributed. For detailed information regarding the reporting of S corpora­
tion income, request Tax Topic Bulletin
GIT-9S, Income From S C
­ orporations.
Enclose a copy of each Schedule NJ-K-1,
Form CBT-100S, which you received
from the S corporation(s). If you did not
receive a Schedule NJ‑K-1, you must enclose a copy of the Federal Schedule K‑1
and complete Reconciliation Worksheet B
contained in Tax Topic Bulletin GIT‑9S,
Income From S Corporations. Be sure to
retain the completed worksheet for your
records.
Column B
Enter the portion of the net pro rata share
of S corporation income that comes from
New Jersey sources. If zero, enter “0.”
24
2010 Form NJ-1040NR Line-by-Line Instructions
Line 24 - Alimony and
­Separate Maintenance
­Payments Received
Column A
Enter on Line 24, Column A, the total
amount of alimony and separate main­
tenance payments you received which
were required under a decree of divorce/
dissolution or separate maintenance. Do
not include payments received for child
support.
Column B
Enter “0” on Line 24, Column B.
Line 25 - Other
Column A
Enter on Line 25, Column A:
Amounts Received as Prizes and
Awards. A prize won in a raffle, drawing,
television or radio quiz show, contest, or
any other event is re­portable and must
be included on Line 25, Column A. Any
prizes or awards received in goods or
serv­ices must be included as income at
fair market value.
Income in Respect of a Decedent. If you
had the right to receive income that the
deceased person would have received had
he or she lived, and the income was not
included on the decedent’s final r­ eturn,
you must report the income on your own
return when you receive it. The income
is reported on Line 25, “Other” income.
Enclose a schedule of the items of income
reported together and included on Line 25.
Income From Estates and Trusts. Bene­
ficiaries receiving income from an estate
or trust must include on Line 25 the Total
Distribution reported on Schedule NJK-1,
Form NJ-1041. If a Schedule NJK-1 was
not received, include on Line 25 the net
of the items listed on the Federal Schedule K-1 received. Interest, dividends, cap­
ital gains, business or partnership in­come,
etc. as listed on the Federal K‑1(s) must
be adjusted to reflect New Jersey tax law
and then netted together before inclusion
on Line 25, “Other” income. Be sure to
include income which is not sub­ject to
Federal income tax but is subject to New
Jersey gross income tax, such as interest from and losses on the disposi­tion of
obligations of states and their political
subdivisions, other than New Jersey and
its political subdivisions, and exclude
income and losses not subject to New
Jersey tax, such as gains on New Jersey
tax-exempt securities.
For tax years beginning on or after
Jan­uary 1, 2004, New Jersey income tax
law has uncoupled from certain changes
in Federal depreciation and expense deduction l­imits. The Gross Income Tax
Depreciation Adjustment Worksheet
GIT-DEP instructions explain the New
Jersey­ad­justments required to determine income r­ eportable in the various
net income c­ ategories. See page 44 for
how to request Worksheet GIT-DEP and
instructions.
For taxable years beginning after December 31, 2004, New Jersey income tax law
has uncoupled from some provisions of
the IRC section 199 deduction. Information regarding the New Jersey limitations
and calculations can be found on the
Division’s Web site (www.state.nj.us/
treasury/taxation/).
Enclose a copy of the NJK-1(s) or Federal K‑1(s).
If the income from a grantor trust is re­
portable by or taxable to the grantor for
Federal income tax purposes, it is also
tax­able to the grantor for New Jersey
gross income tax purposes. The grantor
must report the interest, dividends, capital
gains, business income, partnership income, net pro rata share of S corporation
income, etc. in the categories of income
as required for gross income tax purposes and not as income from Estates and
Trusts. Enclose a copy of the New Jersey
or Federal Grantor Trust Attachment.
Scholarships and Fellowships. Scholar­
ships and fellowship grants are reportable and must be included on Line 25,
­Col­umn A, unless they satisfy all of the
following conditions:
1. The primary purpose of the grant is
to further the recipient’s education or
training; and
2. The grant neither represents payments
for past, present, or future services nor
payments for services which are sub­
ject to the direction or supervision of
the grantor (e.g., a fellowship given in
exchange for teaching); and
3. The grant is not for the benefit of the
grantor.
Residential Rental Value or Allowance
Paid by Employer. Enter on Line 25,
Column A, either the rental value of a
residence furnished by an employer or
the rental allowance paid by an employer
to provide a home. The rental value of
the residence furnished is excludable and
should not be reported provided that:
1. The lodging is provided on the busi­
ness premises of the employer; and
2. The lodging is furnished for the con­
venience of the employer; and
3. The employee is required to accept such lodging as a condition of
­employment.
Other. Enter on Line 25, Column A,
the amount of any reportable income
for which a place has not been provided
­elsewhere on the return. Income from
sources both legal and illegal is subject
to tax.
Column B
Enter the portion of your other income
that comes from New Jersey sources. If
zero, enter “0.”
Amounts Received as Prizes and
Awards. Do not include in Column B
a prize won in a raffle, drawing, television or radio quiz show, or contest. These
amounts, although not taxable for New
Jersey nonresidents, are reported and included on Line 25, Column A.
Income From Estates and Trusts. Include on Line 25 the Total New Jersey
Source Income Distributed reported
on Schedule NJK-1, Form NJ-1041. If
a Schedule NJK-1 was not received,
include on Line 25 the net of the New
Jersey source income listed on the Federal Schedule K-1 form. Do not include
in Column B income you receive from
an estate or trust if the estate or trust
received such income from a busi­ness
entity (i.e., sole proprietorship, part­
nership, LLP, or LLC) located in New
Jersey and the only activity of the business entity is the purchase, holding, or
sale of intangible personal property, such
continued
as commodities or securities, and such
intangible personal property is not held
for sale to customers. You must, however,
in­clude such income in Column A.
Line 26 - Total Income
Column A
Enter on Line 26, Column A, the total of
Lines 14–25, Column A.
Column B
Enter on Line 26, Column B, the total of
Lines 14–25, Column B.
Line 27a - P
­ ension E
­ xclusion
Column A
You qualify for the New Jersey pension
exclusion if:
♦
♦
You (and/or your spouse/civil union
partner if filing jointly) were 62 years
of age or older or disabled as defined
by Social Security guidelines on the
last day of the tax year; and
Total income from Line 26, Column A,
for the entire year was $100,000 or
less.
Note: If the amount on Line 26, Col­umn A,
is more than $100,000, you are not eligible
for the pension exclusion. You may still
be eligible for a special exclusion of up to
$6,000. See the instructions for Line 27b
below to determine if you qualify for this
special e­ xclusion.
If you qualify for the pension e­ xclusion,
you may exclude all or a part of the income you received during the year from
tax­able pensions, annuities, and IRA
withdrawals. You may exclude up to
$20,000 (filing status married/CU couple,
filing joint return), $15,000 (filing status
single, head of household, or qualifying widow(er)/surviving CU ­partner), or
$10,000 (filing status m
­ arried/CU partner,
filing separate return).
Enter on Line 27a, Column A, the lesser
of the amount reported on Line 21, Column A, or the amount next to your filing
status from the Maximum Pension Exclusion chart below. The amount on Line 27a
should never be more than the amount
on Line 21. Part-year nonresidents, see
page 6.
When you and your spouse/civil union
partner file a joint return and only one
of you is 62 years of age or older or disabled, you may still claim the maximum
pension exclusion. However, only the
pension, annuity, or IRA withdrawal of
the spouse/civil union partner who is 62
years of age or older or disabled may be
excluded.
If you and/or your spouse/
civil union p­ artner were
62 years of age or older on
the last day of the tax year and the maximum pension exclusion amount for your
filing status is more than the amount of
your reportable pension, or you did not
use the pension exclusion because you
did not report any taxable pensions, annuities, and IRA withdrawals, you may still
qualify for other income e­ xclusions. See
the instructions for Line
­­
27b, “Other Retirement I­ ncome ­Exclusion.” Part-year
nonresidents, see page 6.
Column B
Pension, annuity, and IRA withdrawal
income is not taxable to nonresidents.
Therefore, no entry is necessary on
Line 27a, Column B.
Line 27b - Other Retirement
­Income Exclusion
If you (and/or your spouse/civil union
partner if filing jointly) were 62 years
of age or older on the last day of the tax
year, you may qual­ify to exclude other
income on Line 27b. There are two
Maximum Pension Exclusion
Amount:
For Filing Status:
$20,000
Married/CU couple, filing joint return
$15,000
Single
Head of household
Qualifying widow(er)/surviving CU partner
$10,000
25
2010 Form NJ-1040NR Line-by-Line Instructions
Line 25 - Other - continued
Married/CU partner, filing separate return
parts to the total exclusion: Part I, the
unclaimed portion of your pension exclusion, and Part II, a special exclusion
for taxpayers who are unable to receive
Social Security or Railroad Retirement
benefits. Each part has different eligibility requirements. Use Worksheet D on
page 26 to calculate the total exclusion
amount you are eligible to claim. If you
were a part-year nonresident, do not
complete the work­sheet. See page 6.
I. Unclaimed Pension Exclusion. You
are eligible to use the unclaimed portion of your pension exclusion on
Line 27b if:
You (and/or your spouse/civil
union partner if filing jointly) were
62 years of age or older on the last
day of the tax year; and
♦
Total income from Line 26, Column A, for the entire year was
$100,000 or less; and
♦
Income from wages, net profits
from business, distributive share
of partnership income, and net pro
rata share of S corporation income
totaled $3,000 or less; and
♦
You did not use the maximum
pension exclusion on Line 27a
(your taxable pension, annuity, or
IRA withdrawal was less than the
exclusion amount for your filing
status or you did not receive pension, annuity, or IRA withdrawal
income).
♦
II.Special Exclusion for Taxpayers Unable to Receive Social Security or
Railroad Retirement Benefits. This
benefit is not related to the pension
exclusion and, if you qualify, you
may claim it whether or not you use
the maximum pension exclusion. You
qualify for this additional exclusion
on Line 27b if:
You (and/or your spouse/civil
union partner if filing jointly) were
62 years of age or older on the last
day of the tax year; and
♦
You (and your spouse/civil union
partner if filing jointly) are unable to receive Social Security
or Railroad Retirement benefits,
♦
continued
26
2010 Form NJ-1040NR Line-by-Line Instructions
Line 27b - Other Retirement Income Exclusion - continued
Worksheet D
Other Retirement Income Exclusion
Age Requirement: 62 or older
Part-year nonresidents, do not complete this worksheet. See instructions on page 6.
Part I – Unclaimed Pension Exclusion
Is total income from Line 26, Column A, NJ-1040NR for the entire year MORE
than $100,000?
Yes. Do not complete Part I. Enter “0” on line 8 and continue with Part II.
No. Continue with line 1.
1. Enter the amount from Line 14, Col. A, NJ-1040NR ........... 1. ___________
2. Enter the amount from Line 17, Col. A, NJ-1040NR ........... 2. ___________
3. Enter the amount from Line 22, Col. A, NJ-1040NR ........... 3. ___________
4. Enter the amount from Line 23, Col. A, NJ-1040NR ........... 4. ___________
5. Add lines 1, 2, 3, and 4 ......................................................... 5. ___________
Is the amount on line 5 MORE than $3,000?
Yes. Enter “0” on line 8 and continue with Part II.
No. Continue with line 6.
6. Enter: if your filing status is:
$20,000 Married/CU couple, filing joint return
$15,000 Single; Head of household; Qualifying widow(er)/
surviving CU partner
$10,000 Married/CU partner, filing separate return . ......... 6. ___________
7. Enter amount from Line 27a, Column A, NJ-1040NR.......... 7. ___________
8. Unclaimed Pension Exclusion. Subtract line 7 from line 6.
If zero, enter “0.” Continue with Part II .............................. 8. ___________
Part II – Special Exclusion
9a. Are you (and/or your spouse/civil union partner if filing jointly) now receiving,
or will you (and/or your spouse/civil union partner if filing jointly) ever be eligible to receive Social Security or Railroad Retirement Benefits?
 No — Continue with item 9b
 Yes — Enter “0” on line 9 and continue with line 10
9b. Would you (and your spouse/civil union partner if filing jointly) be receiving
or ever be eligible to receive Social Security or Railroad Retirement
Benefits if you had participated in either program?
 No — Enter “0” on line 9 and continue with line 10
 Yes — Enter on line 9 the amount of exclusion for your
filing status shown below and continue with line 10
Enter: if your filing status is:
$ 6,000 Married/CU couple, filing joint return; Head of household;
Qualifying widow(er)/surviving CU partner
$ 3,000 Single; Married/CU partner,
filing separate return ............................................ 9. ___________
10. Your Other Retirement Income Exclusion
Add lines 8 and 9. Enter here and on Line 27b,
Column A and Column B, NJ-1040NR............................... 10. ___________
(Keep for your records)
but would have been eligible for
­benefits had you fully participated
in either program.
Note: When you and your spouse/civil
union partner file a joint return and only one
of you is 62 years of age or older, you may
claim the full exclusion. However, only the
income of the spouse/civil union partner
who is age 62 or older may be e­ xcluded.
For more detailed information on using
the income exclusions on Line 27b, request Tax Topic Bulletin GIT-1, Pensions
and Annuities.
Line 27c - Total Exclusion
Amount
Column A
Add Line 27a and Line 27b, Column A,
and enter the total on Line 27c, Column A.
Column B
Enter on Line 27c, Column B, the amount
from Line 27b, Column B.
Line 28 - Gross Income
Column A
Subtract Line 27c, Column A, from
Line 26, Column A, and enter the result
on Line 28, Column A. If zero or less,
­enter “0.”
If you were a nonresident for the entire year
and the amount on
Line 28, Column A, is $20,000 or less
($10,000 if filing status is single or
­married/CU partner, filing separate return), you have no tax liability to New
Jersey and no return must be filed.
However, you must file a return in
­order to obtain a refund of taxes withheld or estimated payments made.
­Enter zero on Lines 36 and 37 and
complete ­the ­return.
If you were a New Jersey resident for any
part of the year, see “Guidelines for PartYear Nonresidents” on page 6.
You may claim an exemption from with­
holding if you expect to have no New
Jersey income tax liability for the taxable year because your gross income will
be less than the minimum income filing
threshold. Complete Form NJ-W4 and
submit it to your employer to claim the
­exemption.
continued
Line 28 - Gross Income - continued
Column B
Subtract Line 27c, Column B, from
Line 26, Column B, and enter the result
on Line 28, Column B. If zero or less,
­enter “0.”
Line 29 - Gross Income
Column A
Enter on Line 29, Column A, the gross income from Line 28, Column A, page 1.
Column B
Enter on Line 29, Column B, the gross income from Line 28, Column B, page 1.
Exemptions and Deductions
(Lines 30–34)
New Jersey allows deductions only for
exemptions, certain medical expenses,
qualified Archer medical savings account
(MSA) contributions, health insurance
costs of the self-employed, alimony and
separate maintenance payments, qualified
conservation contributions, and a health
enterprise zone deduction for qualified
taxpayers. No deduction is allowed for
adjustments taken on the Federal return
such as employee business expenses, IRA
contributions, and Keogh Plan contributions. However, be sure to keep records
of all contributions to IRAs and Keogh
Plans. You will need this in­formation
when you make withdrawals in future
years. Part-year nonresidents must follow
the guidelines on page 6.
Line 30 - Total Exemption
Amount
Calculate your total exemption amount as
follows:
From Line 12a_______ × $1,000 = _ _________
From Line 12b_______ × $1,500 = _ _________
Total Exemption Amount
27
2010 Form NJ-1040NR Line-by-Line Instructions
_ _________
Enter the number of exemptions from
Line 12a, Form NJ-1040NR. Multiply the
number by $1,000 and enter the result.
Enter the number of exemptions from
Line 12b, Form NJ-1040NR. Multiply the
number by $1,500 and enter the r­ esult.
Add together the exemption amounts
calculated above and enter the total on
Line 30, Form NJ-1040NR.
Line 31 - Medical Expenses
You may deduct certain medical e­ x­penses
that you paid during the year for yourself, your spouse/civil union partner or
domestic partner, and your dependents.
How­ever, you cannot deduct expenses
for which you were reimbursed. Only ex­
penses in excess of 2% of your income
may be deducted. You may also deduct
qualified Archer MSA con­tributions. Use
Worksheet E below to calculate your
­deduction for medical e­ xpenses/Archer
MSA c­ ontributions.
Allowable Medical Expenses. Medical
expenses means nonreimbursed payments
for physicians, dental and other medical
fees, prescription eyeglasses and contact
lenses, hospital care, nursing care, med­
i­cines and drugs, prosthetic devices,
X-rays, and other diagnostic services
conducted by or directed by a physician
or dentist. In addition, medical expenses
may also in­clude amounts paid for transportation pri­marily for and essential to
medical care and insurance (including
amounts paid as premiums under Part B
of Title XVIII of the Social Security Act,
relating to sup­plementary medical insurance for the aged) covering medical care.
As a general rule, medical expenses allowed for Federal income tax purposes
will be allowed for New Jersey income
tax purposes.
N o t e : Do not include on line 1,
­ orksheet E
W
♦ Contributions you made to an Archer
MSA or any amounts paid or disbursed
from an Archer MSA that have been
excluded from gross income; or
Any amounts taken as a deduction
on line 5, Worksheet E, for the health
­insurance costs of the self-employed.
♦
Archer MSA Contribu­tions. Enter on
line 4, Worksheet E, the amount of your
qualified contributions from Federal Form
8853. New Jersey follows the Federal
rules for this deduction. Your contribution
may not exceed 75% of the amount of
your annual health plan d­ e­duc­­tible (65%
if you have a self-only plan). Enclose
Federal Form 8853 with your return.
Excess contributions that you withdraw
before the due date of your tax return are
not taxable. However, you must report the
earnings associated with the ex­cess contributions you withdraw as w
­ ages on Line
14, Column A and Column B.
Self-Employed Health Insurance
­Deduction. If you are considered a selfemployed individual for Federal income
tax purposes, or you received wages in
2010 from an S corporation in which
you were a more-than-2% shareholder,
you may deduct the amount you paid
during the year for health insurance for
yourself, your spouse/civil union partner
Worksheet E
Deduction for Medical Expenses
1. Total nonreimbursed medical expenses . .................................... 1._ _________
2. Enter Line 29, Column A,
Form NJ-1040NR _______________  .02 = ........................... 2._ _________
3. Medical Expenses Deduction. Subtract line 2 from
line 1 and enter result here. If zero or less, enter zero ............... 3._ _________
4. Enter the amount of your qualified Archer MSA
contributions from Federal Form 8853 ...................................... 4._ _________
5. Enter the amount of your self-employed health insurance
deduction .................................................................................... 5._ _________
6. Total Deduction for Medical Expenses. Add lines 3,
4, and 5. Enter the result here and on Line 31, Form
NJ-1040NR. If zero, enter zero here and make no entry on
Line 31, Form NJ-1040NR ........................................................ 6._ _________
(Keep for your records)
continued
28
2010 Form NJ-1040NR Line-by-Line Instructions
Line 31 - Medical Expenses - continued
or domestic partner, and your dependents.
The amount of the deduction may not exceed the amount of your earned income,
as ­defined for Federal income tax pur­
poses, derived from the business under
which the insur­ance plan is e­ s­tab­­lished.
You may not de­duct any amounts paid
for health in­sur­ance coverage for any
month during the year in which you were
eligible to parti­cipate in any subsidized
health plan maintained by your (or your
spouse’s/civil union partner’s or domestic
partner’s) ­employer.
Line 32 - Alimony and
­Separate Maintenance
­Payments
Enter on Line 32 the amount of alimony
and separate maintenance paid which was
required under a decree of divorce/dissolution or sepa­rate maintenance. Do not
include payments for child support.
Line 33 - Qualified
­Conservation Contributions
Enter on Line 33 the amount of any
contribution you made for conservation
purposes of a qualified real property interest in property located in New Jersey. The
amount of the deduction is the amount of
the contribution allowed as a deduction
in computing your taxable income for
Federal income tax purposes. If you are
required to file Federal Form 8283 with
your Federal 1040, enclose a copy.
Line 34 - Health Enterprise
Zone Deduction
Eligible taxpayers engaged in providing
“primary care” medical and/or dental
­ser­v­ices at a qualified practice located
in or within five miles of a designated
Health Enterprise Zone (HEZ) enter
the amount of their HEZ deduction on
Line 34. Partners and S corporation
shareholders of a qualified practice enter the HEZ deduction amount listed
on Schedule NJK-1, Form NJ‑1065, or
Schedule NJ‑K‑1, Form CBT-100S. Sole
proprietors must calculate the amount
of their HEZ deduction for Line 34. For
information on eligibility requirements
and how to calculate the HEZ deduction,
see Technical Bulletin TB-56, Health
Enterprise Zones, which is available on
the Division’s Web site (www.state.nj.us/
treasury/taxation/).
Line 35 - Total Exemptions
and Deductions
Enter on Line 35 the total of Lines 30, 31,
32, 33, and 34.
Line 36 - Taxable Income
Subtract Line 35 from Line 29, Column A,
and enter the result on Line 36. If Line 36
is zero or less, enter “0.”
Line 37 - Tax on Amount on
Line 36
Compute your tax by using one of the
­following methods.
Tax Table. If your taxable income from all
sources on Line 36 is less than $100,000,
you may use the New Jersey Tax Table
on page 34 or the New Jersey Tax Rate
Schedules on page 43 to find your tax.
When using the tax table, be sure to use
the correct column. After you have found
your tax, enter the amount on Line 37.
Tax Rate Schedules. You must use
the New Jersey Tax Rate Schedules on
page 43 if your taxable income from all
sources on Line 36 is $100,000 or more.
Use the correct schedule for your filing
status. After you have calculated your tax,
enter the amount on Line 37.
Line 38 - Income Percentage
To figure your income percentage, divide
the amount on Line 29 in Column B by
the amount on Line 29 in Column A.
Carry your result to four decimal places.
For example, if the amounts used were
$20,000 (Line 29, Column B) divided by
$30,000 (Line 29, Column A), the result
would be 66.67% or .6667. In cer­tain
situations, however, the income per­cent­
age can exceed 100%.
Note: The income percentage can exceed
100%. For example, a taxpayer realizes a
$50,000 gain from the sale of real property
in New Jersey and sustains a $10,000 loss
from the sale of property in Florida. This
nonresident (who has no other income)
reports $40,000 as his income from everywhere (Column A) and $50,000 as income
from New Jersey sources (Column B).
The income per­centage is 125% (or 1.25)
calculated as follows: $50,000 (Line 29,
Column B) divided by $40,000 (Line 29,
Column A).
Line 39 - New Jersey Tax
Multiply the amount on Line 37 by the
income percentage on Line 38, and enter
the result on Line 39. This is your New
Jersey tax.
Line 40 - Sheltered Workshop
Tax Credit
Enter on Line 40 your Sheltered Workshop Tax Credit for the current year from
Part IV, line 12 of Form GIT-317. See
page 44 for how to request Form GIT-317
and ­instructions. Enclose a copy of Form
GIT-317 with your return and retain a
completed copy for your records.
Line 41 - Balance of Tax
Subtract Line 40 from Line 39 and enter
the result on Line 41.
Line 42 - Penalty for
­Underpayment of Estimated
Tax
To determine the amount of interest for
the underpayment of estimated tax, complete Form NJ-2210, Underpayment of
Estimated Tax by Individuals, Estates or
Trusts. Enter on Line 42 the amount of
interest due from line 19, Form NJ-2210.
Be sure to check the box at Line 42 and
enclose Form NJ‑2210 with your return.
See “Estimated Tax” on page 11.
Line 43 - Total Tax and
­Penalty
Enter on Line 43 the total of Lines 41 and
42.
29
2010 Form NJ-1040NR Line-by-Line Instructions
Line 44 - Total New Jersey
­Income Tax Withheld
Enter on Line 44 the total New Jersey
income tax withheld, as shown on your
W‑2, W-2G, and/or 1099 statement(s).
All W-2 and 1099 statements must reflect your correct social security number
for the with­holdings to be credited. If
the social s­ e­c­u­rity number is missing or
incorrect, you must obtain a corrected
statement. Only your employer/payer
can issue or correct these forms. If you
have not received a W-2 or 1099 form by
February 15, or if the form you received
is in­correct, contact your em­ployer/payer
­immediately.
Form W-2. The W-2 must indicate the
amount of New Jersey tax withheld and
the “State” box must indicate that the tax
withheld was New Jersey income tax.
See sample W-2 on page 17. Enclose the
state copy of each withholding statement (W-2, W-2G).
Do not include on Line 44 amounts
with­held as New Jersey unemployment
insurance/workforce development partnership fund/supplemental workforce
fund contribu­tions (shown on the W-2 as
­UI/WF/SWF, if combined, or UI, WF, and
SWF, if stated separately), New Jersey
disability insur­ance contribu­tions (may
be shown as DI), or New Jersey family
leave insurance contributions (shown as
FLI). These are not New Jersey income
tax withholdings and may not be used as
credits on Line 44.
See instructions for Lines 47, 48, and
49 for more information on unemployment insurance/workforce development
partnership fund/supplemental workforce
fund contributions, disability insurance
­contributions, and/or family leave insurance contributions.
Form 1099. Although most 1099 forms
do not show state withholding, New
Jersey income tax may have been withheld from income you received that was
reported on Form 1099-R or 1099-MISC.
Enter on Line 44 the total amount of New
Jersey income tax withheld, if any, shown
on those statements. Enclose the state
copy of Form 1099-R or 1099-MISC
with your return only if New Jersey income tax was withheld.
Note: Do not include on Line 44:
♦
♦
Tax paid on your behalf by partnership(s).
Report on Line 46.
Estimated payments made in connection
with a sale or transfer of real property in
New Jersey. Report on Line 45.
Line 45 - New Jersey
­Estimated Payments/Credit
From 2009 Tax Return
Enter on Line 45 the total of:
Estimated tax payments made for
2010, including any payments made in
connection with the sale or transfer of
real property in New Jersey (See “Estimated Tax” on page 11)
♦
Credit applied from your 2009 tax
­return*
♦
Amount, if any, paid to qualify for an
extension of time to file
♦
Payments made by an S corporation on
behalf of a nonresident/noncon­senting
shareholder. Enclose a copy of Form
NJ-1040-SC.
♦
*This is the amount of overpayment that
you chose to carry forward on Line 52A
of your 2009 NJ-1040NR as a credit
­towards your income tax liability for
2010. If you received a refund check for
2009, do not enter the amount of that
refund check on Line 45.
Do not include tax paid on your behalf
by partnership(s) on this line. It must
be reported on Line 46.
Payments Made Under Another Name
or Social Security Number. If you
changed your name because of marriage/
civil union, divorce/dissolution, etc., and
you made estimated tax payments using
your former name, enclose a statement
with your return explaining all the payments you and/or your spouse/civil union
partner made for 2010 and the name(s)
and social security number(s) under
which you made payments.
If your spouse/civil union partner died
during the year and any estimated
payment(s) were made u­ n­der the deceased spouse’s/civil union partner’s social secu­rity number and other payments
were made under your social security
number, you must enclose a statement
with your return listing the social security
numbers and the amounts submitted under each social security number.
Line 46 - Tax Paid on Your
Behalf by Partnership(s)
Enter on Line 46 the total amount of New
Jersey income tax paid on your behalf by
partnership(s) as shown on:
Schedule NJK-1 (Form NJ-1065),
line 1, Part III, nonresident partner’s
share of New Jersey tax
♦
Schedule NJK-1 (Form NJ-1041),
Part II, tax paid by partnerships and
distributed
♦
Schedule NJK-1 (Form NJ-1041),
Part III, tax paid by partnerships on
behalf of trust
♦
Enclose a copy of Schedule NJK-1 (Form
NJ-1065) for each partnership which paid
tax on your behalf and a copy of Schedule
NJK-1 (Form NJ-1041) for each estate
or trust which distributed tax paid by
partnership(s) to you for which you are
claiming a credit.
UI/WF/SWF; DI; FLI Credits
(Lines 47–49)
You may take credit for excess unemployment insurance/workforce development
partnership fund/supplemental workforce
fund contributions, disability insur­ance
contributions, and/or family leave insurance contributions withheld by two or
more employers. For 2010, the maximum
employee unemployment insurance/workforce development partnership fund/supplemental workforce fund contribution
was $126.22, the maximum employee
disability i­nsurance contribution was
$148.50, and the maximum employee
family leave insurance contribution was
$35.64. If you had two or more employers and you contributed more than the
maximum amount(s), you must enclose
a completed Form NJ‑2450 with your return to claim the credit.
If any single employer withheld more
than the maximum for either UI/WF/SWF
($126.22), disability insurance ($148.50),
or family leave insurance ($35.64) contributions, enter only the maximum amount
continued
30
2010 Form NJ-1040NR Line-by-Line Instructions
UI/WF/SWF; DI; FLI Credits (Lines 47–49) - continued
for that category on Form NJ‑2450. You
must contact the employer who withheld
contributions in excess of the legal maximum for a refund.
All information on Form NJ-2450 must
be substantiated by W-2 statements or
the claim will be denied. The amounts of
­unemployment insurance/workforce development partnership fund/supplemental
workforce fund contributions, disability
insurance contributions, and family leave
insurance contributions withheld must be
reported separately on all W-2 statements.
The employer’s New Jer­sey Taxpayer
Identification Number or approved private plan number must also be shown.
See sample W-2 on page 17.
Be careful when completing Form
NJ‑2450 and check that your W-2 verifies the information you provide. If all
New Jersey Department of Labor and
Workforce Development requirements
are not met, your income tax credit must
be denied. You must then refile your
claim with the Department of Labor and
Workforce Development using their Form
UC‑9A, “Employee’s Claim for ­Refund
of Excess Contributions.” Once your
income tax credit for excess unemployment insurance/workforce development
partnership fund/supplemental workforce
fund contributions, disability insur­ance
contributions, and/or family leave insurance contributions has been denied, it can
only be claimed through the Department
of Labor and Workforce Development.
Contact our Customer Serv­ice Center to
request Form NJ‑2450 or visit the Divi­
sion’s Web site. See page 44.
Line 47 - Excess New Jersey
UI/WF/SWF Withheld
Enter on Line 47 the excess unemployment insurance/workforce development
partnership fund/supplemental workforce
fund contributions withheld from Line 4
of Form NJ-2450. Enclose Form NJ-2450
with your return.
Line 48 - Excess New Jersey
Disability Insurance ­Withheld
Enter on Line 48 the excess disability
insurance contributions withheld from
Line 5 of Form NJ‑2450. Enclose Form
NJ-2450 with your return.
Line 49 - Excess New Jersey
Family Leave Insurance
Withheld
Enter on Line 49 the excess family leave
insurance contributions withheld from
Line 6 of Form NJ-2450. Enclose Form
NJ-2450 with your return.
Line 50 - Total Payments/
Credits
Add Lines 44 through 49 and enter the
total on Line 50.
Amount You Owe or
­Overpayment (Lines 51
and 52)
Compare Lines 50 and 43.
♦
If Line 50 is less than Line 43, you
have a balance due. Complete Line 51.
If Line 50 is more than Line 43 you
have an overpayment. Complete
Line 52.
♦
Line 51 - Amount You Owe
Subtract Line 50 (Total Payments/­
Credits) from Line 43 (Total Tax and Penalty) and enter the result on Line 51.
If you have a balance due, you may make
a donation on Lines 53B, 53C, 53D, 53E,
53F, and/or 53G by adding the amount of
your dona­tion to your payment.
Make your check or money order for
the total amount pay­able to “State of
New Jersey – TGI.” You may also pay
your 2010 New Jersey income taxes by
electronic check (e‑check) or credit card
(Visa, American E
­ xpress, MasterCard, or
Discover). See “How to Pay” on page 9.
Do not send in the payment voucher if
you pay your ­taxes by e-check or credit
card.
N ote : If the amount of tax you owe
(Line 51) is more than $400, you may want
to increase your estimated payments or
contact your employer for Form NJ‑W4 to
increase your withholdings to avoid future
interest assessments.
Line 52 - Overpayment
Subtract Line 43 (Total Tax and Penalty)
from Line 50 (Total Payments/Credits)
and ­enter the result on Line 52.
Line 53A - Credit to Your 2011
Tax
Enter on Line 53A the amount of your
overpayment that you wish to credit to
your 2011 tax liability.
Contributions
(Lines 53B–53G)
Whether you have an overpayment or a
balance due, you may make a donation to
any of the following funds:
♦ Endangered Wildlife Fund
♦ Children’s Trust Fund
♦ Vietnam Veterans’ Memorial Fund
♦ Breast Cancer Research Fund
♦ U.S.S. New Jersey Educational
Museum Fund
You may also make a donation to one of
the following funds on Line 53G.
♦ Drug Abuse Education Fund (01), or
♦ Korean Veterans’ Memorial Fund
(02), or
♦ Organ and Tissue Donor Awareness
Education Fund (03), or
♦ NJ-AIDS Services Fund (04), or
♦ Literacy Volunteers of America –
New Jersey Fund (05), or
♦ New Jersey Prostate Cancer Research
Fund (06), or
♦ World Trade Center Scholarship Fund
(07), or
♦ New Jersey Veterans Haven Support
Fund (08); or
♦ Community Food
Pantry Fund (09); or
♦ Cat and Dog Spay/
Neuter Fund (10).
For more information on the funds, see
page 1.
Indicate the amount you want to con­
tribute by checking the appropriate
box(es) or entering any amount you wish
to contribute.
If you are making a donation on
Line 53G, also enter the code number
(01, 02, 03, 04, 05, 06, 07, 08, 09, or 10)
for the fund of your choice.
continued
31
2010 Form NJ-1040NR Line-by-Line Instructions
Contributions (Lines 53B–53G) - continued
The amount you donate will reduce your
refund or increase your balance due. Be
sure to enter an amount when making a
contribution.
If you are making a donation on Line 53B,
53C, 53D, 53E, 53F, and/or 53G, and you
have a balance due, increase the amount
of your payment by the amount you wish
to contribute. If you are paying your tax
due by check and including a donation,
your check or money order must be made
out to “State of New Jersey – TGI,” not
to the charity or charities you selected.
Your donation will be de­posited in the
appropriate fund(s) when your return is
processed.
Line 54 - Total Deductions
From Overpayment
Add any amounts on Lines 53A, 53B,
53C, 53D, 53E, 53F, and 53G. Enter the
result on Line 54.
Line 55 - Refund
Subtract Line 54 from Line 52 (Overpayment). Enter the result on Line 55. This is
the amount of your refund.
Remember—
Sign and date your return.
♦
If you owe tax and you are paying by
check or money order, complete the
Payment Voucher, Form NJ-1040NR-V,
and mail it with your check or money
order in the large envelope with your
return.
♦
Do not send in the payment voucher
if you pay your taxes by e‑check or
­credit card.
♦
Part I - Disposition of
­Property (Lines 56–59)
Your portion of the gain or loss derived
from the disposition of property owned
by a sole proprietorship, partnership, an
estate or trust or, in general, an S corporation is reportable as net profits from
business on Line 17, distributive share of
partnership income on Line 22, income
from estates and trusts on Line 25, or net
pro rata share of S corporation income
on Line 23. For information regarding
­grantor trusts see the reporting instruc­
tions for Line 25 on page 24.
Use Part I to report all other capital gains
and income from the sale or ex­change
of any property (both inside and outside
New Jersey). In arriving at your gain, you
may deduct expenses of the sale and your
adjusted basis in the prop­erty. The basis
to be used for computing gain or loss is
the cost or adjusted basis determined for
Federal income tax pur­poses.
For information on calculating your New
Jersey adjusted basis and your New Jersey reportable gain or loss, refer to rules
N.J.A.C. 18:35-1(c)5 (trade or business
property), 18:35-1.3(d)2 (partnerships),
or 18:35-1.5(k) (S corporations) and Tax
Topic Bulletin GIT-9P, Income From
Partnerships, or GIT-9S, Income From S
Corporations.
Note: If you sold or transferred real property in New Jersey and were required to
make estimated tax payments in connection
with the sale or transfer, be sure to include
such payments on Line 45.
All gains derived from installment sales
must be reported in the same year as
­reported for Federal income tax purposes.
If the New Jersey basis differs from the
Federal basis, a New Jersey installment
sale calculation must be made and the
New Jersey gain must be ­reported.
New Jersey income tax law has un­cou­
pled from certain changes in Federal
depreciation and expense deduction
limits. A New Jersey depreciation adjustment may be required for assets placed in
­ser­vice on or after January 1, 2004. Complete the Gross ­Income Tax ­Depreciation
Adjustment Worksheet GIT‑DEP to calculate the a­ djustment.
The New Jersey allowable IRC Section
199 deduction must be calculated on
Form 501-GIT, Domestic Production Activities Deduction. The result should be
taken into consideration in calculating the
gain or loss on disposition of applicable
property. Form 501-GIT can be found on
the Division’s Web site (www.state.nj.us/
treasury/taxation/).
If you had an interest
in a partnership, a sole
proprietorship, or an
S corporation which sold or disposed of
virtually all of its assets in conjunction
with the complete liquidation of the entity, then your portion of the gain or loss
from the entity’s sale or disposition of its
assets must be reported as net gains or income from the disposition of property.
If you sold an interest in a partnership,
a sole proprietorship, or rental property,
you may be required to use a New Jersey
adjusted basis. If you sold shares in an S
corporation, you must use your New Jersey adjusted basis. The gain or loss from
your sale or liquidation of a sole proprietorship, a partnership interest, or shares
of S corporation stock must be reported
as net gains or income from disposition of
property in Part I.
If the spaces provided are not sufficient,
enclose a statement with the return listing
any additional transactions.
Sale of a Principal Residence. If you sell
your principal residence, you may qualify
to exclude up to $250,000 ($500,000 for
certain married/civil union couples filing a joint return) of any gain from your
income. Capital gain is computed in the
same manner as for Federal income tax
purposes. Any amount that is taxable for
Federal pur­poses is taxable for New Jersey purposes.
You can claim the exclusion if, during the
5-year period ending on the date of the
sale, you have:
1. Owned the home for at least 2 years
(the ownership test); and
2. Lived in the home as your principal
residence for at least 2 years (the use
test).
Note: If you owned and used the prop­
erty as your principal residence for less
than 2 years, and you qualify for a reduced
exclusion for Federal purposes, you may
claim a reduced exclusion for New Jersey
­purposes.
You can exclude up to $250,000
($500,000 for certain married/civil union
couples filing a joint return) of gain from
the sale of your principal residence if
both 1 and 2 below ­apply.
1. Neither you nor your spouse/civil
union partner if filing a joint return
is excluding gain from the sale of
­another home.
continued
32
2010 Form NJ-1040NR Line-by-Line Instructions
Part I - Disposition of Property - continued
2. You or your spouse/civil union partner
if filing a joint return owned and lived
in the home for periods adding up to at
least 2 years within the 5-year period
ending on the date of sale.
If you are a married/civil union couple,
filing a joint return, both you and your
spouse/civil union partner must meet
the use test to qualify for the $500,000
­exclusion.
If only one spouse/civil union partner
meets the ownership and use tests, the
qualified spouse/civil union partner can
exclude up to $250,000 of the gain when
filing either a joint return or a married/CU
partner, filing separate return.
You cannot exclude the gain on the sale
of your principal residence if, during the
2-year period ending on the date of the
sale, you sold another home at a gain and
excluded all or part of that gain. If you
cannot exclude the gain, you must in­clude
it in your income and complete Part I.
However, you can claim a reduced exclusion if you sold the home due to a change
in health or place of employment and you
qualify for a reduced exclusion for Federal purposes.
Line 56 - List of Transactions
List at Line 56, Part I, any reportable
transaction(s) from your Federal Schedule D, indicating the gain or loss for
each transaction in Column f. In listing
the gain or loss on disposition of rental
property, the New Jersey adjustment
from the Gross Income Tax Depreciation
Adjustment Worksheet GIT-DEP, line 6
must be taken into consideration. Be
sure to retain the completed worksheet
for your rec­ords. See page 44 for how to
request Worksheet GIT-DEP and instructions. The Gross In­come Tax Act does not
distinguish be­tween active and passive
­loss­es, nor does it authorize carry­back or
carry­forward of such losses. You may deduct Federal pas­sive losses in full in the
year incurred against any gain within the
same cate­gory of income, but only in the
year that it occurred.
Line 57 - Capital Gains
­Distributions
Enter on Line 57 the total amount of all
capital gains distributions from your Form
1099-DIV(s) or similar state­ment(s). Do
not include capital gains from a “New
Jersey Qualified Investment Fund” which
are attributable to qualified exempt obli­
gations or gains from mutual funds to the
extent attributable to Federal obligations.
For information on “New Jersey Qualified
Investment Funds” see page 18.
Line 58 - Other Net Gains
Enter on Line 58 the total amount of
net gains or income less net losses from
dis­position of property not included on
Line 56 or 57 of Part I.
Line 59 - Net Gains
Enter on Line 59 the total of the amounts
listed on Line 56, Column f and Lines 57
and 58, netting gains with losses. If the
netted amount is a loss, enter “0.” Also
enter this amount on Line 18, Column A.
On Line 18, Column B, enter that portion of this amount which is derived from
New Jersey sources.
Part II - Rents,
­Royalties, Patents, and
Copyrights
Your portion of net gains or loss derived
from rents, royalties, patents, and copy­
rights from property owned by a sole
proprietorship, partnership, an estate or
trust or, in general, an S corporation is
reportable as net profits from business on
Line 17, distributive share of partnership
income on Line 22, income from estates
and trusts on Line 25, or net pro rata
share of S corporation income on Line 23.
For information regarding grantor trusts
see the reporting instructions for Line 25
on page 24.
Use Part II to report all other net gains or
income less net losses from rents, royal­
ties, patents, and copyrights (from both
inside and outside New Jersey).
New Jersey income tax law has un­cou­
pled from certain changes in Federal depreciation and expense deduction limits.
A New Jersey depreciation a­ djustment
may be required for assets placed in ser­­­­
vice on or after January 1, 2004. Complete the Gross Income Tax Depreciation
Adjustment Worksheet GIT‑DEP to calculate the adjustment.
The New Jersey allowable IRC Section
199 deduction must be calculated on Form
501-GIT, Domestic Production Activi­ties
Deduction. The result should be taken into
consideration in calculating the net gain,
income, or loss resulting from the rental
of applicable property. Form 501-GIT can
be found on the Divi­sion’s Web site
(www.state.nj.us/treasury/taxation/).
The Gross Income Tax Act does not
distinguish between active and passive
losses, nor does it authorize carryback or
carry­forward of such losses. Thus, you
may deduct Federal passive losses in
full in the year incurred against any gain
within the same category of income. If
the spaces provided are not sufficient,
enclose a state­ment with the return listing
any additional property and i­ncome.
Line 60 - List of Property and
­Income
List at Line 60, Part II, the kind of prop­
erty and the net income or loss from each
property. For rentals, in listing the income
or loss for each rental property as deter­
mined on your Federal Schedule E, the
New Jersey adjustments from the Gross
In­come Tax Depreciation Adjustment
Worksheet GIT-DEP, lines 4 and 5 must
be taken into consideration. Be sure to
retain the completed worksheet for your
records. See page 44 for how to request
Worksheet GIT-DEP and ­instructions.
In listing New Jersey income or loss the
New Jersey allowable IRC Section 199
deduction must be taken into consideration if applicable. Information regarding
the New Jersey limitations and calculations can be found on the Division’s Web
site (www.state.nj.us/treasury/taxation/).
Line 61 - Totals
Add the amounts in each column and
­enter the totals on Line 61.
Line 62 - Net Income
Add the amounts listed on Line 61 in
columns b, c, d, and e. Enter the total on
Line 62, netting gains with losses. If the
netted amount is a loss, enter “0.” Also
enter this amount on Line 19, Column A.
On Line 19, Column B, enter that portion of this amount which is derived from
New Jersey sources.
2010 Form NJ-1040NR Line-by-Line Instructions
Part III - Allocation
of Wage and Salary
­Income
Part III must be completed by nonresi­
dents who have wage/salary income
earned partly inside and partly outside
New Jersey who cannot readily deter­mine
the amount of wage/salary income from
New Jersey.
Do not use Part III if your wage/salary income is based on volume (the amount of
sales or amount of business trans­acted).
Instead, see the instructions for Line 14,
Column B, on page 18.
Line 63 - Amount to be
­Allocated
Enter on Line 63 the amount reported at
Line 14, Column A, which was earned
partly inside and partly outside New
­Jersey.
Line 64 - Total Days
Full-year nonresidents, enter 365 (366 for
leap years) on Line 64. Part-year nonresidents, see page 6.
Line 65 - Nonworking Days
Enter on Line 65 the total number of non­
working days (Saturdays, Sundays, holi­
days, sick leave, vacation, etc.) during the
taxable year covered by this r­ eturn.
Line 66 - Total Days Worked
Subtract Line 65 from Line 64 and enter
the result on Line 66. This is the total
num­ber of days worked during the tax­­
able year covered by this return.
Line 67 - Days Worked
­Outside New Jersey
Enter on Line 67 the number of days
worked outside of New Jersey during the
taxable year covered by this return.
Line 68 - Days Worked in
New Jersey
Subtract Line 67 from Line 66 and enter
the result on Line 68. This is the number
of days you worked in New Jersey during
the taxable year covered by this r­ eturn.
33
Assembling Your Return
Be sure to check the following before mailing your completed return:
Check your math.
♦ Sign and date your return. Both spouses/civil union partners must sign a joint
return.
♦ Enclose all supporting documents and schedules with the return including:
— W-2(s)
— 1099-R(s) and 1099-MISC(s) that indicate NJ withholdings
— If applicable, New Jersey Form(s): NJ-630, NJ-1040-SC, NJ-2210,
NJ-2440, NJ-2450, GIT-317, NJ-NR-A, Schedule NJK‑1 (or copy of Federal
Schedule K-1, Form 1065), Schedule NJ‑K‑1 (or copy of Federal
Schedule K-1, Form 1120S), Schedule NJK-1, Form NJ-1041 (or copy of
Federal Schedule K-1, Form 1041)
— Statement of residency (Pennsylvania residents)
— Statement explaining how your wages are exempt under the Military Spouses
Residency Relief Act along with a copy of your spousal military identification
card (certain nonmilitary spouses of military personnel).
— Proof of age and/or disability the first time you claim the exemption(s) on
your return
— Copy of your New Jersey Certificate of Domestic Partnership the first time
you claim the exemption on your return
— If applicable, copy of Federal Form(s):
Schedule B for interest over $1,500
Schedule C, C-EZ, or F for business income
Form 2106 for employee business expenses
Form 3903 for moving expenses
Form 4868 for filing under a Federal extension
Form 8283 for Qualified Conservation Contributions
Form 8853 for Archer MSA contributions
♦ Balance due. Complete the Payment Voucher, Form NJ-1040NR-V, and return
it with your payment if paying by check or m
­ oney order. Write your social security number on your check or money order. If paying by e-check or credit card,
do not include payment voucher.
♦ Use the large envelope to mail Form NJ-1040NR with related enclosures, payment voucher, and check or money order.
♦ Changes or mistakes to your original return may be corrected by filing an
amended return. See page 11.
♦ Keep a copy of your return and all supporting documents or schedules.
♦
Line 69 - Allocation Factor
Divide Line 68 by Line 66. The result
will be a decimal. Multiply Line 63 by
the decimal and include this amount on
Line 14, Column B.
Part IV - Allocation of
Business Income to
New Jersey
Part IV must be used by nonresident tax­
payers who are required to complete and
enclose a Gross Income Tax Business
Allocation Schedule (Form NJ-NR-A).
This schedule is completed by nonresi­
dent in­dividuals, partnerships, estates,
and trusts carrying on business both inside and outside New Jersey. Contact the
Customer Service Center to request Form
NJ-NR-A and instructions or visit the Division’s Web site. See page 44.
2010 NJ-1040NR Tax Table
34
2010 New Jersey Tax Table
for Form NJ-1040NR
Use this table if your New Jersey taxable income on Line 36 is less than $100,000. If your taxable
income is $100,000 or more, you must use the Tax Rate Schedules on page 43 of this booklet.
Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” married/
CU couple, filing joint return. Their taxable income on Line 36 of Form NJ-1040NR is $39,875.
First they find the $39,850–$39,900 income line. Next, they find the column for filing status “2”
and read down the column. The amount shown where the income line meets the filing status column is $628. This is the tax amount to be entered on Line 37 of Form NJ‑1040NR.
If Line 36 (taxable income) Is—
At least
But Less Than
39,800
39,850
39,850
39,900
39,900
39,950
39,950
40,000
And Your Filing Status* Is
1 or 3
2, 4, or 5
Your Tax is—
711
627
713
628
715
629
717
630
*Filing Status:
1—Single
2—Married/CU couple, filing joint return
3—Married/CU partner, filing separate return
4—Head of household
5—Qualifying widow(er)/surviving CU partner
2010 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 36
(New Jersey Taxable
Income) Is —
And You
Checked Filing
Status Line —
If Line 36
(New Jersey Taxable
Income) Is —
And You
Checked Filing
Status Line —
If Line 36
(New Jersey Taxable
Income) Is —
And You
Checked Filing
Status Line —
If Line 36
(New Jersey Taxable
Income) Is —
And You
Checked Filing
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
1,000
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
50
100
150
200
0
1
2
2
0
1
2
2
1,000
1,050
1,100
1,150
250
300
350
400
3
4
5
5
3
4
5
5
1,200
1,250
1,300
1,350
450
500
550
600
6
7
7
8
6
7
7
8
1,400
1,450
1,500
1,550
650
700
750
800
9
9
10
11
9
9
10
11
1,600
1,650
1,700
1,750
850
900
950
1,000
12
12
13
14
12
12
13
14
1,800
1,850
1,900
1,950
2,000
1,050
1,100
1,150
1,200
14
15
16
16
14
15
16
16
2,000
2,050
2,100
2,150
1,250
1,300
1,350
1,400
17
18
19
19
17
18
19
19
2,200
2,250
2,300
2,350
1,450
1,500
1,550
1,600
20
21
21
22
20
21
21
22
2,400
2,450
2,500
2,550
1,650
1,700
1,750
1,800
23
23
24
25
23
23
24
25
2,600
2,650
2,700
2,750
1,850
1,900
1,950
2,000
26
26
27
28
26
26
27
28
2,800
2,850
2,900
2,950
3,000
2,050
2,100
2,150
2,200
28
29
30
30
28
29
30
30
3,000
3,050
3,100
3,150
2,250
2,300
2,350
2,400
31
32
33
33
31
32
33
33
3,200
3,250
3,300
3,350
2,450
2,500
2,550
2,600
34
35
35
36
34
35
35
36
3,400
3,450
3,500
3,550
2,650
2,700
2,750
2,800
37
37
38
39
37
37
38
39
3,600
3,650
3,700
3,750
2,850
2,900
2,950
3,000
40
40
41
42
40
40
41
42
3,800
3,850
3,900
3,950
3,050
3,100
3,150
3,200
42
43
44
44
42
43
44
44
3,250
3,300
3,350
3,400
45
46
47
47
45
46
47
47
3,450
3,500
3,550
3,600
48
49
49
50
48
49
49
50
3,650
3,700
3,750
3,800
51
51
52
53
51
51
52
53
3,850
3,900
3,950
4,000
54
54
55
56
54
54
55
56
2010 NJ-1040NR Tax Table
35
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
4,000
4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
56
57
58
58
7,000
7,050
7,100
7,150
4,250
4,300
4,350
4,400
59
60
61
61
59
60
61
61
7,200
7,250
7,300
7,350
4,450
4,500
4,550
4,600
62
63
63
64
62
63
63
64
7,400
7,450
7,500
7,550
4,650
4,700
4,750
4,800
65
65
66
67
65
65
66
67
7,600
7,650
7,700
7,750
4,850
4,900
4,950
5,000
68
68
69
70
68
68
69
70
7,800
7,850
7,900
7,950
5,050
5,100
5,150
5,200
70
71
72
72
70
71
72
72
8,000
8,050
8,100
8,150
5,250
5,300
5,350
5,400
73
74
75
75
73
74
75
75
8,200
8,250
8,300
8,350
5,450
5,500
5,550
5,600
76
77
77
78
76
77
77
78
8,400
8,450
8,500
8,550
5,650
5,700
5,750
5,800
79
79
80
81
79
79
80
81
8,600
8,650
8,700
8,750
5,850
5,900
5,950
6,000
82
82
83
84
82
82
83
84
8,800
8,850
8,900
8,950
6,050
6,100
6,150
6,200
84
85
86
86
84
85
86
86
9,000
9,050
9,100
9,150
6,250
6,300
6,350
6,400
87
88
89
89
87
88
89
89
9,200
9,250
9,300
9,350
6,450
6,500
6,550
6,600
90
91
91
92
90
91
91
92
9,400
9,450
9,500
9,550
6,650
6,700
6,750
6,800
93
93
94
95
93
93
94
95
9,600
9,650
9,700
9,750
6,850
6,900
6,950
7,000
96
96
97
98
96
96
97
98
9,800
9,850
9,900
9,950
6,800
6,850
6,900
6,950
10,000
7,050
7,100
7,150
7,200
98
99
100
100
98
99
100
100
10,000
10,050
10,100
10,150
7,250
7,300
7,350
7,400
101
102
103
103
101
102
103
103
10,200
10,250
10,300
10,350
7,450
7,500
7,550
7,600
104
105
105
106
104
105
105
106
10,400
10,450
10,500
10,550
7,650
7,700
7,750
7,800
107
107
108
109
107
107
108
109
10,600
10,650
10,700
10,750
7,850
7,900
7,950
8,000
110
110
111
112
110
110
111
112
10,800
10,850
10,900
10,950
8,050
8,100
8,150
8,200
112
113
114
114
112
113
114
114
11,000
11,050
11,100
11,150
8,250
8,300
8,350
8,400
115
116
117
117
115
116
117
117
11,200
11,250
11,300
11,350
8,450
8,500
8,550
8,600
118
119
119
120
118
119
119
120
11,400
11,450
11,500
11,550
8,650
8,700
8,750
8,800
121
121
122
123
121
121
122
123
11,600
11,650
11,700
11,750
8,850
8,900
8,950
9,000
124
124
125
126
124
124
125
126
11,800
11,850
11,900
11,950
9,050
9,100
9,150
9,200
126
127
128
128
126
127
128
128
12,000
12,050
12,100
12,150
9,250
9,300
9,350
9,400
129
130
131
131
129
130
131
131
12,200
12,250
12,300
12,350
9,450
9,500
9,550
9,600
132
133
133
134
132
133
133
134
12,400
12,450
12,500
12,550
9,650
9,700
9,750
9,800
135
135
136
137
135
135
136
137
12,600
12,650
12,700
12,750
9,850
9,900
9,950
10,000
138
138
139
140
138
138
139
140
12,800
12,850
12,900
12,950
8,000
6,000
6,000
6,050
6,100
6,150
56
57
58
58
5,000
5,000
5,050
5,100
5,150
7,000
4,050
4,100
4,150
4,200
9,000
140
141
142
142
140
141
142
142
13,000
13,050
13,100
13,150
10,250
10,300
10,350
10,400
143
144
145
145
143
144
145
145
13,200
13,250
13,300
13,350
10,450
10,500
10,550
10,600
146
147
147
148
146
147
147
148
13,400
13,450
13,500
13,550
10,650
10,700
10,750
10,800
149
149
150
151
149
149
150
151
13,600
13,650
13,700
13,750
10,850
10,900
10,950
11,000
152
152
153
154
152
152
153
154
13,800
13,850
13,900
13,950
11,050
11,100
11,150
11,200
154
155
156
156
154
155
156
156
14,000
14,050
14,100
14,150
11,250
11,300
11,350
11,400
157
158
159
159
157
158
159
159
14,200
14,250
14,300
14,350
11,450
11,500
11,550
11,600
160
161
161
162
160
161
161
162
14,400
14,450
14,500
14,550
11,650
11,700
11,750
11,800
163
163
164
165
163
163
164
165
14,600
14,650
14,700
14,750
11,850
11,900
11,950
12,000
166
166
167
168
166
166
167
168
14,800
14,850
14,900
14,950
12,050
12,100
12,150
12,200
168
169
170
170
168
169
170
170
15,000
15,050
15,100
15,150
12,250
12,300
12,350
12,400
171
172
173
173
171
172
173
173
15,200
15,250
15,300
15,350
12,450
12,500
12,550
12,600
174
175
175
176
174
175
175
176
15,400
15,450
15,500
15,550
12,650
12,700
12,750
12,800
177
177
178
179
177
177
178
179
15,600
15,650
15,700
15,750
12,850
12,900
12,950
13,000
180
180
181
182
180
180
181
182
15,800
15,850
15,900
15,950
11,000
13,050
13,100
13,150
13,200
182
183
184
184
182
183
184
184
13,250
13,300
13,350
13,400
185
186
187
187
185
186
187
187
13,450
13,500
13,550
13,600
188
189
189
190
188
189
189
190
13,650
13,700
13,750
13,800
191
191
192
193
191
191
192
193
13,850
13,900
13,950
14,000
194
194
195
196
194
194
195
196
14,000
12,000
13,000
10,050
10,100
10,150
10,200
196
197
198
198
196
197
198
198
14,250
14,300
14,350
14,400
199
200
201
201
199
200
201
201
14,450
14,500
14,550
14,600
202
203
203
204
202
203
203
204
14,650
14,700
14,750
14,800
205
205
206
207
205
205
206
207
14,850
14,900
14,950
15,000
208
208
209
210
208
208
209
210
15,000
14,050
14,100
14,150
14,200
15,050
15,100
15,150
15,200
210
211
212
212
210
211
212
212
15,250
15,300
15,350
15,400
213
214
215
215
213
214
215
215
15,450
15,500
15,550
15,600
216
217
217
218
216
217
217
218
15,650
15,700
15,750
15,800
219
219
220
221
219
219
220
221
15,850
15,900
15,950
16,000
222
222
223
224
222
222
223
224
2010 NJ-1040NR Tax Table
36
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
224
225
226
226
224
225
226
226
19,000
19,050
19,100
19,150
16,250
16,300
16,350
16,400
227
228
229
229
227
228
229
229
19,200
19,250
19,300
19,350
16,450
16,500
16,550
16,600
230
231
231
232
230
231
231
232
19,400
19,450
19,500
19,550
16,650
16,700
16,750
16,800
233
233
234
235
233
233
234
235
19,600
19,650
19,700
19,750
16,850
16,900
16,950
17,000
236
236
237
238
236
236
237
238
19,800
19,850
19,900
19,950
17,050
17,100
17,150
17,200
238
239
240
240
238
239
240
240
20,000
20,050
20,100
20,150
17,250
17,300
17,350
17,400
241
242
243
243
241
242
243
243
20,200
20,250
20,300
20,350
17,450
17,500
17,550
17,600
244
245
245
246
244
245
245
246
20,400
20,450
20,500
20,550
17,650
17,700
17,750
17,800
247
247
248
249
247
247
248
249
20,600
20,650
20,700
20,750
17,850
17,900
17,950
18,000
250
250
251
252
250
250
251
252
20,800
20,850
20,900
20,950
252
253
254
254
252
253
254
254
21,000
21,050
21,100
21,150
18,250
18,300
18,350
18,400
255
256
257
257
255
256
257
257
21,200
21,250
21,300
21,350
18,450
18,500
18,550
18,600
258
259
259
260
258
259
259
260
21,400
21,450
21,500
21,550
18,650
18,700
18,750
18,800
261
261
262
263
261
261
262
263
21,600
21,650
21,700
21,750
18,850
18,900
18,950
19,000
264
264
265
266
264
264
265
266
21,800
21,850
21,900
21,950
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,000
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
18,800
18,850
18,900
18,950
22,000
19,050
19,100
19,150
19,200
266
267
268
268
266
267
268
268
22,000
22,050
22,100
22,150
19,250
19,300
19,350
19,400
269
270
271
271
269
270
271
271
22,200
22,250
22,300
22,350
19,450
19,500
19,550
19,600
272
273
273
274
272
273
273
274
22,400
22,450
22,500
22,550
19,650
19,700
19,750
19,800
275
275
276
277
275
275
276
277
22,600
22,650
22,700
22,750
19,850
19,900
19,950
20,000
278
278
279
280
278
278
279
280
22,800
22,850
22,900
22,950
20,050
20,100
20,150
20,200
280
281
282
283
280
281
282
283
23,000
23,050
23,100
23,150
20,250
20,300
20,350
20,400
284
285
286
287
284
285
286
287
23,200
23,250
23,300
23,350
20,450
20,500
20,550
20,600
287
288
289
290
287
288
289
290
23,400
23,450
23,500
23,550
20,650
20,700
20,750
20,800
291
292
293
294
291
292
293
294
23,600
23,650
23,700
23,750
20,850
20,900
20,950
21,000
294
295
296
297
294
295
296
297
23,800
23,850
23,900
23,950
298
299
300
301
298
299
300
301
24,000
24,050
24,100
24,150
21,250
21,300
21,350
21,400
301
302
303
304
301
302
303
304
24,200
24,250
24,300
24,350
21,450
21,500
21,550
21,600
305
306
307
308
305
306
307
308
24,400
24,450
24,500
24,550
21,650
21,700
21,750
21,800
308
309
310
311
308
309
310
311
24,600
24,650
24,700
24,750
21,850
21,900
21,950
22,000
312
313
314
315
312
313
314
315
24,800
24,850
24,900
24,950
20,000
17,000
17,000
17,050
17,100
17,150
19,000
16,050
16,100
16,150
16,200
21,000
21,050
21,100
21,150
21,200
315
316
317
318
315
316
317
318
25,000
25,050
25,100
25,150
22,250
22,300
22,350
22,400
319
320
321
322
319
320
321
322
25,200
25,250
25,300
25,350
22,450
22,500
22,550
22,600
322
323
324
325
322
323
324
325
25,400
25,450
25,500
25,550
22,650
22,700
22,750
22,800
326
327
328
329
326
327
328
329
25,600
25,650
25,700
25,750
22,850
22,900
22,950
23,000
329
330
331
332
329
330
331
332
25,800
25,850
25,900
25,950
23,050
23,100
23,150
23,200
333
334
335
336
333
334
335
336
26,000
26,050
26,100
26,150
23,250
23,300
23,350
23,400
336
337
338
339
336
337
338
339
26,200
26,250
26,300
26,350
23,450
23,500
23,550
23,600
340
341
342
343
340
341
342
343
26,400
26,450
26,500
26,550
23,650
23,700
23,750
23,800
343
344
345
346
343
344
345
346
26,600
26,650
26,700
26,750
23,850
23,900
23,950
24,000
347
348
349
350
347
348
349
350
26,800
26,850
26,900
26,950
350
351
352
353
350
351
352
353
27,000
27,050
27,100
27,150
24,250
24,300
24,350
24,400
354
355
356
357
354
355
356
357
27,200
27,250
27,300
27,350
24,450
24,500
24,550
24,600
357
358
359
360
357
358
359
360
27,400
27,450
27,500
27,550
24,650
24,700
24,750
24,800
361
362
363
364
361
362
363
364
27,600
27,650
27,700
27,750
24,850
24,900
24,950
25,000
364
365
366
367
364
365
366
367
27,800
27,850
27,900
27,950
23,000
24,000
25,050
25,100
25,150
25,200
368
369
370
371
368
369
370
371
25,250
25,300
25,350
25,400
371
372
373
374
371
372
373
374
25,450
25,500
25,550
25,600
375
376
377
378
375
376
377
378
25,650
25,700
25,750
25,800
378
379
380
381
378
379
380
381
25,850
25,900
25,950
26,000
382
383
384
385
382
383
384
385
26,000
24,050
24,100
24,150
24,200
25,000
22,050
22,100
22,150
22,200
26,050
26,100
26,150
26,200
385
386
387
388
385
386
387
388
26,250
26,300
26,350
26,400
389
390
391
392
389
390
391
392
26,450
26,500
26,550
26,600
392
393
394
395
392
393
394
395
26,650
26,700
26,750
26,800
396
397
398
399
396
397
398
399
26,850
26,900
26,950
27,000
399
400
401
402
399
400
401
402
27,000
403
404
405
406
403
404
405
406
27,250
27,300
27,350
27,400
406
407
408
409
406
407
408
409
27,450
27,500
27,550
27,600
410
411
412
413
410
411
412
413
27,650
27,700
27,750
27,800
413
414
415
416
413
414
415
416
27,850
27,900
27,950
28,000
417
418
419
420
417
418
419
420
27,050
27,100
27,150
27,200
2010 NJ-1040NR Tax Table
37
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
28,000
28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
420
421
422
423
31,000
31,050
31,100
31,150
28,250
28,300
28,350
28,400
424
425
426
427
424
425
426
427
31,200
31,250
31,300
31,350
28,450
28,500
28,550
28,600
427
428
429
430
427
428
429
430
31,400
31,450
31,500
31,550
28,650
28,700
28,750
28,800
431
432
433
434
431
432
433
434
31,600
31,650
31,700
31,750
28,850
28,900
28,950
29,000
434
435
436
437
434
435
436
437
31,800
31,850
31,900
31,950
29,050
29,100
29,150
29,200
438
439
440
441
438
439
440
441
32,000
32,050
32,100
32,150
29,250
29,300
29,350
29,400
441
442
443
444
441
442
443
444
32,200
32,250
32,300
32,350
29,450
29,500
29,550
29,600
445
446
447
448
445
446
447
448
32,400
32,450
32,500
32,550
29,650
29,700
29,750
29,800
448
449
450
451
448
449
450
451
32,600
32,650
32,700
32,750
29,850
29,900
29,950
30,000
452
453
454
455
452
453
454
455
32,800
32,850
32,900
32,950
30,050
30,100
30,150
30,200
455
456
457
458
455
456
457
458
33,000
33,050
33,100
33,150
30,250
30,300
30,350
30,400
459
460
461
462
459
460
461
462
33,200
33,250
33,300
33,350
30,450
30,500
30,550
30,600
462
463
464
465
462
463
464
465
33,400
33,450
33,500
33,550
30,650
30,700
30,750
30,800
466
467
468
469
466
467
468
469
33,600
33,650
33,700
33,750
30,850
30,900
30,950
31,000
469
470
471
472
469
470
471
472
33,800
33,850
33,900
33,950
30,800
30,850
30,900
30,950
34,000
31,050
31,100
31,150
31,200
473
474
475
476
473
474
475
476
34,000
34,050
34,100
34,150
31,250
31,300
31,350
31,400
476
477
478
479
476
477
478
479
34,200
34,250
34,300
34,350
31,450
31,500
31,550
31,600
480
481
482
483
480
481
482
483
34,400
34,450
34,500
34,550
31,650
31,700
31,750
31,800
483
484
485
486
483
484
485
486
34,600
34,650
34,700
34,750
31,850
31,900
31,950
32,000
487
488
489
490
487
488
489
490
34,800
34,850
34,900
34,950
32,050
32,100
32,150
32,200
490
491
492
493
490
491
492
493
35,000
35,050
35,100
35,150
32,250
32,300
32,350
32,400
494
495
496
497
494
495
496
497
35,200
35,250
35,300
35,350
32,450
32,500
32,550
32,600
497
498
499
500
497
498
499
500
35,400
35,450
35,500
35,550
32,650
32,700
32,750
32,800
501
502
503
504
501
502
503
504
35,600
35,650
35,700
35,750
32,850
32,900
32,950
33,000
504
505
506
507
504
505
506
507
35,800
35,850
35,900
35,950
33,050
33,100
33,150
33,200
508
509
510
511
508
509
510
511
36,000
36,050
36,100
36,150
33,250
33,300
33,350
33,400
511
512
513
514
511
512
513
514
36,200
36,250
36,300
36,350
33,450
33,500
33,550
33,600
515
516
517
518
515
516
517
518
36,400
36,450
36,500
36,550
33,650
33,700
33,750
33,800
518
519
520
521
518
519
520
521
36,600
36,650
36,700
36,750
33,850
33,900
33,950
34,000
522
523
524
525
522
523
524
525
36,800
36,850
36,900
36,950
32,000
30,000
30,000
30,050
30,100
30,150
420
421
422
423
29,000
29,000
29,050
29,100
29,150
31,000
28,050
28,100
28,150
28,200
525
526
527
528
525
526
527
528
37,000
37,050
37,100
37,150
34,250
34,300
34,350
34,400
529
530
531
532
529
530
531
532
37,200
37,250
37,300
37,350
34,450
34,500
34,550
34,600
532
533
534
535
532
533
534
535
37,400
37,450
37,500
37,550
34,650
34,700
34,750
34,800
536
537
538
539
536
537
538
539
37,600
37,650
37,700
37,750
34,850
34,900
34,950
35,000
539
540
541
542
539
540
541
542
37,800
37,850
37,900
37,950
35,050
35,100
35,150
35,200
543
545
547
549
543
544
545
546
38,000
38,050
38,100
38,150
35,250
35,300
35,350
35,400
550
552
554
556
546
547
548
549
38,200
38,250
38,300
38,350
35,450
35,500
35,550
35,600
557
559
561
563
550
551
552
553
38,400
38,450
38,500
38,550
35,650
35,700
35,750
35,800
564
566
568
570
553
554
555
556
38,600
38,650
38,700
38,750
35,850
35,900
35,950
36,000
571
573
575
577
557
558
559
560
38,800
38,850
38,900
38,950
36,050
36,100
36,150
36,200
578
580
582
584
560
561
562
563
39,000
39,050
39,100
39,150
36,250
36,300
36,350
36,400
585
587
589
591
564
565
566
567
39,200
39,250
39,300
39,350
36,450
36,500
36,550
36,600
592
594
596
598
567
568
569
570
39,400
39,450
39,500
39,550
36,650
36,700
36,750
36,800
599
601
603
605
571
572
573
574
39,600
39,650
39,700
39,750
36,850
36,900
36,950
37,000
606
608
610
612
574
575
576
577
39,800
39,850
39,900
39,950
35,000
33,000
37,000
34,050
34,100
34,150
34,200
36,000
613
615
617
619
578
579
580
581
37,250
37,300
37,350
37,400
620
622
624
626
581
582
583
584
37,450
37,500
37,550
37,600
627
629
631
633
585
586
587
588
37,650
37,700
37,750
37,800
634
636
638
640
588
589
590
591
37,850
37,900
37,950
38,000
641
643
645
647
592
593
594
595
38,000
38,050
38,100
38,150
38,200
648
650
652
654
595
596
597
598
38,250
38,300
38,350
38,400
655
657
659
661
599
600
601
602
38,450
38,500
38,550
38,600
662
664
666
668
602
603
604
605
38,650
38,700
38,750
38,800
669
671
673
675
606
607
608
609
38,850
38,900
38,950
39,000
676
678
680
682
609
610
611
612
39,000
37,050
37,100
37,150
37,200
39,050
39,100
39,150
39,200
683
685
687
689
613
614
615
616
39,250
39,300
39,350
39,400
690
692
694
696
616
617
618
619
39,450
39,500
39,550
39,600
697
699
701
703
620
621
622
623
39,650
39,700
39,750
39,800
704
706
708
710
623
624
625
626
39,850
39,900
39,950
40,000
711
713
715
717
627
628
629
630
2010 NJ-1040NR Tax Table
38
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
40,000
40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
719
722
724
727
630
631
632
633
43,000
43,050
43,100
43,150
40,250
40,300
40,350
40,400
730
733
735
738
634
635
636
637
43,200
43,250
43,300
43,350
741
744
747
749
637
638
639
640
43,400
43,450
43,500
43,550
752
755
758
760
641
642
643
644
43,600
43,650
43,700
43,750
763
766
769
771
644
645
646
647
43,800
43,850
43,900
43,950
41,050
41,100
41,150
41,200
774
777
780
782
648
649
650
651
44,000
44,050
44,100
44,150
41,250
41,300
41,350
41,400
785
788
791
793
651
652
653
654
44,200
44,250
44,300
44,350
41,450
41,500
41,550
41,600
796
799
802
805
655
656
657
658
44,400
44,450
44,500
44,550
41,650
41,700
41,750
41,800
807
810
813
816
658
659
660
661
44,600
44,650
44,700
44,750
41,850
41,900
41,950
42,000
818
821
824
827
662
663
664
665
44,800
44,850
44,900
44,950
42,050
42,100
42,150
42,200
829
832
835
838
665
666
667
668
45,000
45,050
45,100
45,150
42,250
42,300
42,350
42,400
840
843
846
849
669
670
671
672
45,200
45,250
45,300
45,350
42,450
42,500
42,550
42,600
851
854
857
860
672
673
674
675
45,400
45,450
45,500
45,550
42,650
42,700
42,750
42,800
863
865
868
871
676
677
678
679
45,600
45,650
45,700
45,750
42,850
42,900
42,950
43,000
874
876
879
882
679
680
681
682
45,800
45,850
45,900
45,950
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
40,800
40,850
40,900
40,950
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
46,000
43,050
43,100
43,150
43,200
885
887
890
893
683
684
685
686
46,000
46,050
46,100
46,150
43,250
43,300
43,350
43,400
896
898
901
904
686
687
688
689
46,200
46,250
46,300
46,350
907
909
912
915
690
691
692
693
46,400
46,450
46,500
46,550
918
921
923
926
693
694
695
696
46,600
46,650
46,700
46,750
929
932
934
937
697
698
699
700
46,800
46,850
46,900
46,950
44,050
44,100
44,150
44,200
940
943
945
948
700
701
702
703
47,000
47,050
47,100
47,150
44,250
44,300
44,350
44,400
951
954
956
959
704
705
706
707
47,200
47,250
47,300
47,350
44,450
44,500
44,550
44,600
962
965
968
970
707
708
709
710
47,400
47,450
47,500
47,550
44,650
44,700
44,750
44,800
973
976
979
981
711
712
713
714
47,600
47,650
47,700
47,750
44,850
44,900
44,950
45,000
984
987
990
992
714
715
716
717
47,800
47,850
47,900
47,950
45,050
45,100
45,150
45,200
995
998
1,001
1,003
718
719
720
721
48,000
48,050
48,100
48,150
45,250
45,300
45,350
45,400
1,006
1,009
1,012
1,014
721
722
723
724
48,200
48,250
48,300
48,350
45,450
45,500
45,550
45,600
1,017
1,020
1,023
1,026
725
726
727
728
48,400
48,450
48,500
48,550
45,650
45,700
45,750
45,800
1,028
1,031
1,034
1,037
728
729
730
731
48,600
48,650
48,700
48,750
45,850
45,900
45,950
46,000
1,039
1,042
1,045
1,048
732
733
734
735
48,800
48,850
48,900
48,950
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000
735
736
737
738
49,000
49,050
49,100
49,150
46,250
46,300
46,350
46,400
1,061
1,064
1,067
1,070
739
740
741
742
49,200
49,250
49,300
49,350
1,072
1,075
1,078
1,081
742
743
744
745
49,400
49,450
49,500
49,550
1,084
1,086
1,089
1,092
746
747
748
749
49,600
49,650
49,700
49,750
1,095
1,097
1,100
1,103
749
750
751
752
49,800
49,850
49,900
49,950
47,050
47,100
47,150
47,200
1,106
1,108
1,111
1,114
753
754
755
756
50,000
50,050
50,100
50,150
47,250
47,300
47,350
47,400
1,117
1,119
1,122
1,125
756
757
758
759
50,200
50,250
50,300
50,350
47,450
47,500
47,550
47,600
1,128
1,130
1,133
1,136
760
761
762
763
50,400
50,450
50,500
50,550
47,650
47,700
47,750
47,800
1,139
1,142
1,144
1,147
763
764
765
766
50,600
50,650
50,700
50,750
47,850
47,900
47,950
48,000
1,150
1,153
1,155
1,158
767
768
769
770
50,800
50,850
50,900
50,950
48,050
48,100
48,150
48,200
1,161
1,164
1,166
1,169
770
771
772
773
51,000
51,050
51,100
51,150
48,250
48,300
48,350
48,400
1,172
1,175
1,177
1,180
774
775
776
777
51,200
51,250
51,300
51,350
48,450
48,500
48,550
48,600
1,183
1,186
1,189
1,191
777
778
779
780
51,400
51,450
51,500
51,550
48,650
48,700
48,750
48,800
1,194
1,197
1,200
1,202
781
782
783
784
51,600
51,650
51,700
51,750
48,850
48,900
48,950
49,000
1,205
1,208
1,211
1,213
784
785
786
787
51,800
51,850
51,900
51,950
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000
1,216
1,219
1,222
1,224
788
789
790
791
49,250
49,300
49,350
49,400
1,227
1,230
1,233
1,235
791
792
793
794
1,238
1,241
1,244
1,247
795
796
797
798
1,249
1,252
1,255
1,258
798
799
800
801
1,260
1,263
1,266
1,269
802
803
804
805
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000
50,000
48,000
49,050
49,100
49,150
49,200
47,000
45,000
1,050
1,053
1,056
1,059
46,450
46,500
46,550
46,600
49,000
46,050
46,100
46,150
46,200
44,000
42,000
42,000
42,050
42,100
42,150
40,850
40,900
40,950
41,000
41,000
41,000
41,050
41,100
41,150
43,000
40,050
40,100
40,150
40,200
50,050
50,100
50,150
50,200
1,271
1,274
1,277
1,280
806
807
808
809
50,250
50,300
50,350
50,400
1,282
1,285
1,288
1,291
811
812
813
814
50,450
50,500
50,550
50,600
1,293
1,296
1,299
1,302
815
817
818
819
50,650
50,700
50,750
50,800
1,305
1,307
1,310
1,313
820
822
823
824
50,850
50,900
50,950
51,000
1,316
1,318
1,321
1,324
825
826
828
829
51,050
51,100
51,150
51,200
1,327
1,329
1,332
1,335
830
831
833
834
51,250
51,300
51,350
51,400
1,338
1,340
1,343
1,346
835
836
837
839
51,450
51,500
51,550
51,600
1,349
1,351
1,354
1,357
840
841
842
844
51,650
51,700
51,750
51,800
1,360
1,363
1,365
1,368
845
846
847
848
51,850
51,900
51,950
52,000
1,371
1,374
1,376
1,379
850
851
852
853
51,000
2010 NJ-1040NR Tax Table
39
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
1,382
1,385
1,387
1,390
855
856
857
858
55,000
55,050
55,100
55,150
52,250
52,300
52,350
52,400
1,393
1,396
1,398
1,401
860
861
862
863
55,200
55,250
55,300
55,350
52,450
52,500
52,550
52,600
1,404
1,407
1,410
1,412
864
866
867
868
55,400
55,450
55,500
55,550
52,650
52,700
52,750
52,800
1,415
1,418
1,421
1,423
869
871
872
873
55,600
55,650
55,700
55,750
52,850
52,900
52,950
53,000
1,426
1,429
1,432
1,434
874
875
877
878
55,800
55,850
55,900
55,950
53,050
53,100
53,150
53,200
1,437
1,440
1,443
1,445
879
880
882
883
56,000
56,050
56,100
56,150
53,250
53,300
53,350
53,400
1,448
1,451
1,454
1,456
884
885
886
888
56,200
56,250
56,300
56,350
1,459
1,462
1,465
1,468
889
890
891
893
56,400
56,450
56,500
56,550
53,650
53,700
53,750
53,800
1,470
1,473
1,476
1,479
894
895
896
897
56,600
56,650
56,700
56,750
53,850
53,900
53,950
54,000
1,481
1,484
1,487
1,490
899
900
901
902
56,800
56,850
56,900
56,950
54,050
54,100
54,150
54,200
1,492
1,495
1,498
1,501
904
905
906
907
57,000
57,050
57,100
57,150
54,250
54,300
54,350
54,400
1,503
1,506
1,509
1,512
909
910
911
912
57,200
57,250
57,300
57,350
54,450
54,500
54,550
54,600
1,514
1,517
1,520
1,523
913
915
916
917
57,400
57,450
57,500
57,550
54,650
54,700
54,750
54,800
1,526
1,528
1,531
1,534
918
920
921
922
57,600
57,650
57,700
57,750
54,850
54,900
54,950
55,000
1,537
1,539
1,542
1,545
923
924
926
927
57,800
57,850
57,900
57,950
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,450
53,500
53,550
53,600
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
1,548
1,550
1,553
1,556
928
929
931
932
58,000
58,050
58,100
58,150
55,250
55,300
55,350
55,400
1,559
1,561
1,564
1,567
933
934
935
937
58,200
58,250
58,300
58,350
55,450
55,500
55,550
55,600
1,570
1,572
1,575
1,578
938
939
940
942
58,400
58,450
58,500
58,550
55,650
55,700
55,750
55,800
1,581
1,584
1,586
1,589
943
944
945
946
58,600
58,650
58,700
58,750
55,850
55,900
55,950
56,000
1,592
1,595
1,597
1,600
948
949
950
951
58,800
58,850
58,900
58,950
56,050
56,100
56,150
56,200
1,603
1,606
1,608
1,611
953
954
955
956
59,000
59,050
59,100
59,150
56,250
56,300
56,350
56,400
1,614
1,617
1,619
1,622
958
959
960
961
59,200
59,250
59,300
59,350
1,625
1,628
1,631
1,633
962
964
965
966
59,400
59,450
59,500
59,550
56,650
56,700
56,750
56,800
1,636
1,639
1,642
1,644
967
969
970
971
59,600
59,650
59,700
59,750
56,850
56,900
56,950
57,000
1,647
1,650
1,653
1,655
972
973
975
976
59,800
59,850
59,900
59,950
57,050
57,100
57,150
57,200
1,658
1,661
1,664
1,666
977
978
980
981
60,000
60,050
60,100
60,150
57,250
57,300
57,350
57,400
1,669
1,672
1,675
1,677
982
983
984
986
60,200
60,250
60,300
60,350
57,450
57,500
57,550
57,600
1,680
1,683
1,686
1,689
987
988
989
991
60,400
60,450
60,500
60,550
57,650
57,700
57,750
57,800
1,691
1,694
1,697
1,700
992
993
994
995
60,600
60,650
60,700
60,750
57,850
57,900
57,950
58,000
1,702
1,705
1,708
1,711
997
998
999
1,000
60,800
60,850
60,900
60,950
56,450
56,500
56,550
56,600
1,713
1,716
1,719
1,722
1,002
1,003
1,004
1,005
61,000
61,050
61,100
61,150
58,250
58,300
58,350
58,400
1,724
1,727
1,730
1,733
1,007
1,008
1,009
1,010
61,200
61,250
61,300
61,350
58,450
58,500
58,550
58,600
1,735
1,738
1,741
1,744
1,011
1,013
1,014
1,015
61,400
61,450
61,500
61,550
58,650
58,700
58,750
58,800
1,747
1,749
1,752
1,755
1,016
1,018
1,019
1,020
61,600
61,650
61,700
61,750
58,850
58,900
58,950
59,000
1,758
1,760
1,763
1,766
1,021
1,022
1,024
1,025
61,800
61,850
61,900
61,950
59,050
59,100
59,150
59,200
1,769
1,771
1,774
1,777
1,026
1,027
1,029
1,030
62,000
62,050
62,100
62,150
59,250
59,300
59,350
59,400
1,780
1,782
1,785
1,788
1,031
1,032
1,033
1,035
62,200
62,250
62,300
62,350
1,791
1,793
1,796
1,799
1,036
1,037
1,038
1,040
62,400
62,450
62,500
62,550
59,650
59,700
59,750
59,800
1,802
1,805
1,807
1,810
1,041
1,042
1,043
1,044
62,600
62,650
62,700
62,750
59,850
59,900
59,950
60,000
1,813
1,816
1,818
1,821
1,046
1,047
1,048
1,049
62,800
62,850
62,900
62,950
60,050
60,100
60,150
60,200
1,824
1,827
1,829
1,832
1,051
1,052
1,053
1,054
63,000
63,050
63,100
63,150
60,250
60,300
60,350
60,400
1,835
1,838
1,840
1,843
1,056
1,057
1,058
1,059
63,200
63,250
63,300
63,350
60,450
60,500
60,550
60,600
1,846
1,849
1,852
1,854
1,060
1,062
1,063
1,064
63,400
63,450
63,500
63,550
60,650
60,700
60,750
60,800
1,857
1,860
1,863
1,865
1,065
1,067
1,068
1,069
63,600
63,650
63,700
63,750
60,850
60,900
60,950
61,000
1,868
1,871
1,874
1,876
1,070
1,071
1,073
1,074
63,800
63,850
63,900
63,950
59,450
59,500
59,550
59,600
1,879
1,882
1,885
1,887
1,075
1,076
1,078
1,079
61,250
61,300
61,350
61,400
1,890
1,893
1,896
1,898
1,080
1,081
1,082
1,084
61,450
61,500
61,550
61,600
1,901
1,904
1,907
1,910
1,085
1,086
1,087
1,089
61,650
61,700
61,750
61,800
1,912
1,915
1,918
1,921
1,090
1,091
1,092
1,093
61,850
61,900
61,950
62,000
1,923
1,926
1,929
1,932
1,095
1,096
1,097
1,098
62,050
62,100
62,150
62,200
1,934
1,937
1,940
1,943
1,100
1,101
1,102
1,103
62,250
62,300
62,350
62,400
1,945
1,948
1,951
1,954
1,105
1,106
1,107
1,108
1,956
1,959
1,962
1,965
1,109
1,111
1,112
1,113
62,650
62,700
62,750
62,800
1,968
1,970
1,973
1,976
1,114
1,116
1,117
1,118
62,850
62,900
62,950
63,000
1,979
1,981
1,984
1,987
1,119
1,120
1,122
1,123
62,450
62,500
62,550
62,600
60,000
61,050
61,100
61,150
61,200
62,000
57,000
61,000
58,050
58,100
58,150
58,200
59,000
54,000
54,000
54,050
54,100
54,150
58,000
55,050
55,100
55,150
55,200
56,000
53,000
53,000
53,050
53,100
53,150
55,000
52,050
52,100
52,150
52,200
63,000
63,050
63,100
63,150
63,200
1,990
1,992
1,995
1,998
1,124
1,125
1,127
1,128
63,250
63,300
63,350
63,400
2,001
2,003
2,006
2,009
1,129
1,130
1,131
1,133
63,450
63,500
63,550
63,600
2,012
2,014
2,017
2,020
1,134
1,135
1,136
1,138
63,650
63,700
63,750
63,800
2,023
2,026
2,028
2,031
1,139
1,140
1,141
1,142
63,850
63,900
63,950
64,000
2,034
2,037
2,039
2,042
1,144
1,145
1,146
1,147
2010 NJ-1040NR Tax Table
40
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
64,000
64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
1,149
1,150
1,151
1,152
67,000
67,050
67,100
67,150
64,250
64,300
64,350
64,400
2,056
2,059
2,061
2,064
1,154
1,155
1,156
1,157
67,200
67,250
67,300
67,350
64,450
64,500
64,550
64,600
2,067
2,070
2,073
2,075
1,158
1,160
1,161
1,162
67,400
67,450
67,500
67,550
64,650
64,700
64,750
64,800
2,078
2,081
2,084
2,086
1,163
1,165
1,166
1,167
67,600
67,650
67,700
67,750
64,850
64,900
64,950
65,000
2,089
2,092
2,095
2,097
1,168
1,169
1,171
1,172
67,800
67,850
67,900
67,950
65,050
65,100
65,150
65,200
2,100
2,103
2,106
2,108
1,173
1,174
1,176
1,177
68,000
68,050
68,100
68,150
65,250
65,300
65,350
65,400
2,111
2,114
2,117
2,119
1,178
1,179
1,180
1,182
68,200
68,250
68,300
68,350
65,450
65,500
65,550
65,600
2,122
2,125
2,128
2,131
1,183
1,184
1,185
1,187
68,400
68,450
68,500
68,550
65,650
65,700
65,750
65,800
2,133
2,136
2,139
2,142
1,188
1,189
1,190
1,191
68,600
68,650
68,700
68,750
65,850
65,900
65,950
66,000
2,144
2,147
2,150
2,153
1,193
1,194
1,195
1,196
68,800
68,850
68,900
68,950
66,050
66,100
66,150
66,200
2,155
2,158
2,161
2,164
1,198
1,199
1,200
1,201
69,000
69,050
69,100
69,150
66,250
66,300
66,350
66,400
2,166
2,169
2,172
2,175
1,203
1,204
1,205
1,206
69,200
69,250
69,300
69,350
66,450
66,500
66,550
66,600
2,177
2,180
2,183
2,186
1,207
1,209
1,210
1,211
69,400
69,450
69,500
69,550
66,650
66,700
66,750
66,800
2,189
2,191
2,194
2,197
1,212
1,214
1,215
1,216
69,600
69,650
69,700
69,750
66,850
66,900
66,950
67,000
2,200
2,202
2,205
2,208
1,217
1,218
1,220
1,221
69,800
69,850
69,900
69,950
66,800
66,850
66,900
66,950
70,000
67,050
67,100
67,150
67,200
2,211
2,213
2,216
2,219
1,222
1,223
1,225
1,226
70,000
70,050
70,100
70,150
67,250
67,300
67,350
67,400
2,222
2,224
2,227
2,230
1,227
1,228
1,229
1,231
70,200
70,250
70,300
70,350
67,450
67,500
67,550
67,600
2,233
2,235
2,238
2,241
1,232
1,233
1,234
1,236
70,400
70,450
70,500
70,550
67,650
67,700
67,750
67,800
2,244
2,247
2,249
2,252
1,237
1,238
1,239
1,240
70,600
70,650
70,700
70,750
67,850
67,900
67,950
68,000
2,255
2,258
2,260
2,263
1,242
1,243
1,244
1,245
70,800
70,850
70,900
70,950
68,050
68,100
68,150
68,200
2,266
2,269
2,271
2,274
1,247
1,248
1,249
1,250
71,000
71,050
71,100
71,150
68,250
68,300
68,350
68,400
2,277
2,280
2,282
2,285
1,252
1,253
1,254
1,255
71,200
71,250
71,300
71,350
68,450
68,500
68,550
68,600
2,288
2,291
2,294
2,296
1,256
1,258
1,259
1,260
71,400
71,450
71,500
71,550
68,650
68,700
68,750
68,800
2,299
2,302
2,305
2,307
1,261
1,263
1,264
1,265
71,600
71,650
71,700
71,750
68,850
68,900
68,950
69,000
2,310
2,313
2,316
2,318
1,266
1,267
1,269
1,270
71,800
71,850
71,900
71,950
69,050
69,100
69,150
69,200
2,321
2,324
2,327
2,329
1,271
1,272
1,274
1,275
72,000
72,050
72,100
72,150
69,250
69,300
69,350
69,400
2,332
2,335
2,338
2,340
1,276
1,277
1,278
1,280
72,200
72,250
72,300
72,350
69,450
69,500
69,550
69,600
2,343
2,346
2,349
2,352
1,281
1,282
1,283
1,285
72,400
72,450
72,500
72,550
69,650
69,700
69,750
69,800
2,354
2,357
2,360
2,363
1,286
1,287
1,288
1,289
72,600
72,650
72,700
72,750
69,850
69,900
69,950
70,000
2,365
2,368
2,371
2,374
1,291
1,292
1,293
1,294
72,800
72,850
72,900
72,950
68,000
66,000
66,000
66,050
66,100
66,150
2,045
2,048
2,050
2,053
65,000
65,000
65,050
65,100
65,150
67,000
64,050
64,100
64,150
64,200
2,376
2,379
2,382
2,385
1,296
1,298
1,299
1,301
73,000
73,050
73,100
73,150
70,250
70,300
70,350
70,400
2,387
2,390
2,393
2,396
1,303
1,305
1,306
1,308
73,200
73,250
73,300
73,350
70,450
70,500
70,550
70,600
2,398
2,401
2,404
2,407
1,310
1,312
1,313
1,315
73,400
73,450
73,500
73,550
70,650
70,700
70,750
70,800
2,410
2,412
2,415
2,418
1,317
1,319
1,320
1,322
73,600
73,650
73,700
73,750
70,850
70,900
70,950
71,000
2,421
2,423
2,426
2,429
1,324
1,326
1,327
1,329
73,800
73,850
73,900
73,950
71,050
71,100
71,150
71,200
2,432
2,434
2,437
2,440
1,331
1,333
1,334
1,336
74,000
74,050
74,100
74,150
71,250
71,300
71,350
71,400
2,443
2,445
2,448
2,451
1,338
1,340
1,341
1,343
74,200
74,250
74,300
74,350
71,450
71,500
71,550
71,600
2,454
2,456
2,459
2,462
1,345
1,347
1,348
1,350
74,400
74,450
74,500
74,550
71,650
71,700
71,750
71,800
2,465
2,468
2,470
2,473
1,352
1,354
1,355
1,357
74,600
74,650
74,700
74,750
71,850
71,900
71,950
72,000
2,476
2,479
2,481
2,484
1,359
1,361
1,362
1,364
74,800
74,850
74,900
74,950
72,050
72,100
72,150
72,200
2,487
2,490
2,492
2,495
1,366
1,368
1,369
1,371
75,000
75,050
75,100
75,150
72,250
72,300
72,350
72,400
2,498
2,501
2,503
2,506
1,373
1,375
1,376
1,378
75,200
75,250
75,300
75,350
72,450
72,500
72,550
72,600
2,509
2,512
2,515
2,517
1,380
1,382
1,383
1,385
75,400
75,450
75,500
75,550
72,650
72,700
72,750
72,800
2,520
2,523
2,526
2,528
1,387
1,389
1,390
1,392
75,600
75,650
75,700
75,750
72,850
72,900
72,950
73,000
2,531
2,534
2,537
2,539
1,394
1,396
1,397
1,399
75,800
75,850
75,900
75,950
71,000
69,000
73,000
70,050
70,100
70,150
70,200
72,000
2,542
2,545
2,548
2,550
1,401
1,403
1,404
1,406
73,250
73,300
73,350
73,400
2,553
2,556
2,559
2,561
1,408
1,410
1,411
1,413
73,450
73,500
73,550
73,600
2,564
2,567
2,570
2,573
1,415
1,417
1,418
1,420
73,650
73,700
73,750
73,800
2,575
2,578
2,581
2,584
1,422
1,424
1,425
1,427
73,850
73,900
73,950
74,000
2,586
2,589
2,592
2,595
1,429
1,431
1,432
1,434
74,000
74,050
74,100
74,150
74,200
2,597
2,600
2,603
2,606
1,436
1,438
1,439
1,441
74,250
74,300
74,350
74,400
2,608
2,611
2,614
2,617
1,443
1,445
1,446
1,448
74,450
74,500
74,550
74,600
2,619
2,622
2,625
2,628
1,450
1,452
1,453
1,455
74,650
74,700
74,750
74,800
2,631
2,633
2,636
2,639
1,457
1,459
1,460
1,462
74,850
74,900
74,950
75,000
2,642
2,644
2,647
2,650
1,464
1,466
1,467
1,469
75,000
73,050
73,100
73,150
73,200
75,050
75,100
75,150
75,200
2,653
2,656
2,659
2,662
1,471
1,473
1,474
1,476
75,250
75,300
75,350
75,400
2,666
2,669
2,672
2,675
1,478
1,480
1,481
1,483
75,450
75,500
75,550
75,600
2,678
2,682
2,685
2,688
1,485
1,487
1,488
1,490
75,650
75,700
75,750
75,800
2,691
2,694
2,697
2,701
1,492
1,494
1,495
1,497
75,850
75,900
75,950
76,000
2,704
2,707
2,710
2,713
1,499
1,501
1,502
1,504
2010 NJ-1040NR Tax Table
41
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3
2, 4,
At
But
1 or 3 2, 4, At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5 Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
76,000
76,000
76,050
76,100
76,150
1,506
1,508
1,509
1,511
79,000
79,050
79,100
79,150
2,729
2,732
2,736
2,739
1,513
1,515
1,516
1,518
79,200
79,250
79,300
79,350
76,450
76,500
76,550
76,600
2,742
2,745
2,748
2,752
1,520
1,522
1,523
1,525
79,400
79,450
79,500
79,550
76,650
76,700
76,750
76,800
2,755
2,758
2,761
2,764
1,527
1,529
1,530
1,532
79,600
79,650
79,700
79,750
76,850
76,900
76,950
77,000
2,768
2,771
2,774
2,777
1,534
1,536
1,537
1,539
79,800
79,850
79,900
79,950
77,050
77,100
77,150
77,200
2,780
2,783
2,787
2,790
1,541
1,543
1,544
1,546
80,000
80,050
80,100
80,150
77,250
77,300
77,350
77,400
2,793
2,796
2,799
2,803
1,548
1,550
1,551
1,553
80,200
80,250
80,300
80,350
77,450
77,500
77,550
77,600
2,806
2,809
2,812
2,815
1,555
1,557
1,558
1,560
80,400
80,450
80,500
80,550
77,650
77,700
77,750
77,800
2,818
2,822
2,825
2,828
1,562
1,564
1,565
1,567
80,600
80,650
80,700
80,750
77,850
77,900
77,950
78,000
2,831
2,834
2,838
2,841
1,569
1,571
1,572
1,574
80,800
80,850
80,900
80,950
78,050
78,100
78,150
78,200
2,844
2,847
2,850
2,853
1,576
1,578
1,579
1,581
81,000
81,050
81,100
81,150
78,250
78,300
78,350
78,400
2,857
2,860
2,863
2,866
1,583
1,585
1,586
1,588
81,200
81,250
81,300
81,350
78,450
78,500
78,550
78,600
2,869
2,873
2,876
2,879
1,590
1,592
1,593
1,595
81,400
81,450
81,500
81,550
78,650
78,700
78,750
78,800
2,882
2,885
2,889
2,892
1,597
1,599
1,600
1,602
81,600
81,650
81,700
81,750
78,850
78,900
78,950
79,000
2,895
2,898
2,901
2,904
1,604
1,606
1,607
1,609
81,800
81,850
81,900
81,950
76,200
76,250
76,300
76,350
76,250
76,300
76,350
76,400
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
1,611
1,613
1,614
1,616
82,000
82,050
82,100
82,150
2,920
2,924
2,927
2,930
1,618
1,620
1,621
1,623
82,200
82,250
82,300
82,350
79,450
79,500
79,550
79,600
2,933
2,936
2,939
2,943
1,625
1,627
1,628
1,630
82,400
82,450
82,500
82,550
79,650
79,700
79,750
79,800
2,946
2,949
2,952
2,955
1,632
1,634
1,635
1,637
82,600
82,650
82,700
82,750
79,850
79,900
79,950
80,000
2,959
2,962
2,965
2,968
1,639
1,641
1,642
1,644
82,800
82,850
82,900
82,950
80,050
80,100
80,150
80,200
2,971
2,975
2,978
2,981
1,646
1,649
1,652
1,655
83,000
83,050
83,100
83,150
80,250
80,300
80,350
80,400
2,984
2,987
2,990
2,994
1,657
1,660
1,663
1,666
83,200
83,250
83,300
83,350
80,450
80,500
80,550
80,600
2,997
3,000
3,003
3,006
1,668
1,671
1,674
1,677
83,400
83,450
83,500
83,550
80,650
80,700
80,750
80,800
3,010
3,013
3,016
3,019
1,680
1,682
1,685
1,688
83,600
83,650
83,700
83,750
80,850
80,900
80,950
81,000
3,022
3,025
3,029
3,032
1,691
1,693
1,696
1,699
83,800
83,850
83,900
83,950
81,050
81,100
81,150
81,200
3,035
3,038
3,041
3,045
1,702
1,704
1,707
1,710
84,000
84,050
84,100
84,150
81,250
81,300
81,350
81,400
3,048
3,051
3,054
3,057
1,713
1,715
1,718
1,721
84,200
84,250
84,300
84,350
81,450
81,500
81,550
81,600
3,061
3,064
3,067
3,070
1,724
1,726
1,729
1,732
84,400
84,450
84,500
84,550
81,650
81,700
81,750
81,800
3,073
3,076
3,080
3,083
1,735
1,738
1,740
1,743
84,600
84,650
84,700
84,750
81,850
81,900
81,950
82,000
3,086
3,089
3,092
3,096
1,746
1,749
1,751
1,754
84,800
84,850
84,900
84,950
79,250
79,300
79,350
79,400
82,000
2,908
2,911
2,914
2,917
79,050
79,100
79,150
79,200
85,000
85,050
85,100
85,150
3,111
3,115
3,118
3,121
1,768
1,771
1,773
1,776
85,200
85,250
85,300
85,350
82,450
82,500
82,550
82,600
3,124
3,127
3,131
3,134
1,779
1,782
1,785
1,787
85,400
85,450
85,500
85,550
82,650
82,700
82,750
82,800
3,137
3,140
3,143
3,147
1,790
1,793
1,796
1,798
85,600
85,650
85,700
85,750
82,850
82,900
82,950
83,000
3,150
3,153
3,156
3,159
1,801
1,804
1,807
1,809
85,800
85,850
85,900
85,950
83,050
83,100
83,150
83,200
3,162
3,166
3,169
3,172
1,812
1,815
1,818
1,820
86,000
86,050
86,100
86,150
83,250
83,300
83,350
83,400
3,175
3,178
3,182
3,185
1,823
1,826
1,829
1,831
86,200
86,250
86,300
86,350
83,450
83,500
83,550
83,600
3,188
3,191
3,194
3,197
1,834
1,837
1,840
1,843
86,400
86,450
86,500
86,550
83,650
83,700
83,750
83,800
3,201
3,204
3,207
3,210
1,845
1,848
1,851
1,854
86,600
86,650
86,700
86,750
83,850
83,900
83,950
84,000
3,213
3,217
3,220
3,223
1,856
1,859
1,862
1,865
86,800
86,850
86,900
86,950
84,050
84,100
84,150
84,200
3,226
3,229
3,233
3,236
1,867
1,870
1,873
1,876
87,000
87,050
87,100
87,150
84,250
84,300
84,350
84,400
3,239
3,242
3,245
3,248
1,878
1,881
1,884
1,887
87,200
87,250
87,300
87,350
84,450
84,500
84,550
84,600
3,252
3,255
3,258
3,261
1,889
1,892
1,895
1,898
87,400
87,450
87,500
87,550
84,650
84,700
84,750
84,800
3,264
3,268
3,271
3,274
1,901
1,903
1,906
1,909
87,600
87,650
87,700
87,750
84,850
84,900
84,950
85,000
3,277
3,280
3,283
3,287
1,912
1,914
1,917
1,920
87,800
87,850
87,900
87,950
1,923
1,925
1,928
1,931
3,303
3,306
3,309
3,312
1,934
1,936
1,939
1,942
85,450
85,500
85,550
85,600
3,315
3,319
3,322
3,325
1,945
1,947
1,950
1,953
85,650
85,700
85,750
85,800
3,328
3,331
3,334
3,338
1,956
1,959
1,961
1,964
85,850
85,900
85,950
86,000
3,341
3,344
3,347
3,350
1,967
1,970
1,972
1,975
85,250
85,300
85,350
85,400
86,000
84,000
3,290
3,293
3,296
3,299
85,050
85,100
85,150
85,200
83,000
81,000
1,757
1,760
1,762
1,765
82,250
82,300
82,350
82,400
85,000
3,099
3,102
3,105
3,108
82,050
82,100
82,150
82,200
80,000
78,000
78,000
78,050
78,100
78,150
77,000
77,000
77,050
77,100
77,150
79,000
2,717
2,720
2,723
2,726
76,050
76,100
76,150
76,200
86,050
86,100
86,150
86,200
3,354
3,357
3,360
3,363
1,978
1,981
1,983
1,986
86,250
86,300
86,350
86,400
3,366
3,369
3,373
3,376
1,989
1,992
1,994
1,997
86,450
86,500
86,550
86,600
3,379
3,382
3,385
3,389
2,000
2,003
2,006
2,008
86,650
86,700
86,750
86,800
3,392
3,395
3,398
3,401
2,011
2,014
2,017
2,019
86,850
86,900
86,950
87,000
3,405
3,408
3,411
3,414
2,022
2,025
2,028
2,030
87,000
87,050
87,100
87,150
87,200
3,417
3,420
3,424
3,427
2,033
2,036
2,039
2,041
87,250
87,300
87,350
87,400
3,430
3,433
3,436
3,440
2,044
2,047
2,050
2,052
87,450
87,500
87,550
87,600
3,443
3,446
3,449
3,452
2,055
2,058
2,061
2,064
87,650
87,700
87,750
87,800
3,455
3,459
3,462
3,465
2,066
2,069
2,072
2,075
87,850
87,900
87,950
88,000
3,468
3,471
3,475
3,478
2,077
2,080
2,083
2,086
2010 NJ-1040NR Tax Table
42
2010 NEW JERSEY TAX TABLE (NJ-1040NR) – Continued
If Line 36
And You
If Line 36
And You
If Line 36
And You
If Line 36
And You
(New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing (New Jersey Taxable
Checked Filing
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
Income) Is —
Status Line —
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
At
But
1 or 3 2, 4,
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Least
Less
or 5
Than
Than
Than
Than
Your Tax Is—
Your Tax Is—
Your Tax Is—
Your Tax Is—
88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
2,088
2,091
2,094
2,097
91,000
91,050
91,100
91,150
88,250
88,300
88,350
88,400
3,494
3,497
3,500
3,503
2,099
2,102
2,105
2,108
91,200
91,250
91,300
91,350
88,450
88,500
88,550
88,600
3,506
3,510
3,513
3,516
2,110
2,113
2,116
2,119
91,400
91,450
91,500
91,550
88,650
88,700
88,750
88,800
3,519
3,522
3,526
3,529
2,122
2,124
2,127
2,130
91,600
91,650
91,700
91,750
88,850
88,900
88,950
89,000
3,532
3,535
3,538
3,541
2,133
2,135
2,138
2,141
91,800
91,850
91,900
91,950
89,050
89,100
89,150
89,200
3,545
3,548
3,551
3,554
2,144
2,146
2,149
2,152
92,000
92,050
92,100
92,150
89,250
89,300
89,350
89,400
3,557
3,561
3,564
3,567
2,155
2,157
2,160
2,163
92,200
92,250
92,300
92,350
89,450
89,500
89,550
89,600
3,570
3,573
3,576
3,580
2,166
2,168
2,171
2,174
92,400
92,450
92,500
92,550
89,650
89,700
89,750
89,800
3,583
3,586
3,589
3,592
2,177
2,180
2,182
2,185
92,600
92,650
92,700
92,750
89,850
89,900
89,950
90,000
3,596
3,599
3,602
3,605
2,188
2,191
2,193
2,196
92,800
92,850
92,900
92,950
90,050
90,100
90,150
90,200
3,608
3,612
3,615
3,618
2,199
2,202
2,204
2,207
93,000
93,050
93,100
93,150
90,250
90,300
90,350
90,400
3,621
3,624
3,627
3,631
2,210
2,213
2,215
2,218
93,200
93,250
93,300
93,350
90,450
90,500
90,550
90,600
3,634
3,637
3,640
3,643
2,221
2,224
2,227
2,229
93,400
93,450
93,500
93,550
90,650
90,700
90,750
90,800
3,647
3,650
3,653
3,656
2,232
2,235
2,238
2,240
93,600
93,650
93,700
93,750
90,850
90,900
90,950
91,000
3,659
3,662
3,666
3,669
2,243
2,246
2,249
2,251
93,800
93,850
93,900
93,950
90,800
90,850
90,900
90,950
94,000
91,050
91,100
91,150
91,200
3,672
3,675
3,678
3,682
2,254
2,257
2,260
2,262
94,000
94,050
94,100
94,150
91,250
91,300
91,350
91,400
3,685
3,688
3,691
3,694
2,265
2,268
2,271
2,273
94,200
94,250
94,300
94,350
91,450
91,500
91,550
91,600
3,698
3,701
3,704
3,707
2,276
2,279
2,282
2,285
94,400
94,450
94,500
94,550
91,650
91,700
91,750
91,800
3,710
3,713
3,717
3,720
2,287
2,290
2,293
2,296
94,600
94,650
94,700
94,750
91,850
91,900
91,950
92,000
3,723
3,726
3,729
3,733
2,298
2,301
2,304
2,307
94,800
94,850
94,900
94,950
92,050
92,100
92,150
92,200
3,736
3,739
3,742
3,745
2,309
2,312
2,315
2,318
95,000
95,050
95,100
95,150
92,250
92,300
92,350
92,400
3,748
3,752
3,755
3,758
2,320
2,323
2,326
2,329
95,200
95,250
95,300
95,350
92,450
92,500
92,550
92,600
3,761
3,764
3,768
3,771
2,331
2,334
2,337
2,340
95,400
95,450
95,500
95,550
92,650
92,700
92,750
92,800
3,774
3,777
3,780
3,784
2,343
2,345
2,348
2,351
95,600
95,650
95,700
95,750
92,850
92,900
92,950
93,000
3,787
3,790
3,793
3,796
2,354
2,356
2,359
2,362
95,800
95,850
95,900
95,950
93,050
93,100
93,150
93,200
3,799
3,803
3,806
3,809
2,365
2,367
2,370
2,373
96,000
96,050
96,100
96,150
93,250
93,300
93,350
93,400
3,812
3,815
3,819
3,822
2,376
2,378
2,381
2,384
96,200
96,250
96,300
96,350
93,450
93,500
93,550
93,600
3,825
3,828
3,831
3,834
2,387
2,389
2,392
2,395
96,400
96,450
96,500
96,550
93,650
93,700
93,750
93,800
3,838
3,841
3,844
3,847
2,398
2,401
2,403
2,406
96,600
96,650
96,700
96,750
93,850
93,900
93,950
94,000
3,850
3,854
3,857
3,860
2,409
2,412
2,414
2,417
96,800
96,850
96,900
96,950
92,000
90,000
90,000
90,050
90,100
90,150
3,481
3,484
3,487
3,490
89,000
89,000
89,050
89,100
89,150
91,000
88,050
88,100
88,150
88,200
3,863
3,866
3,870
3,873
2,420
2,423
2,425
2,428
97,000
97,050
97,100
97,150
94,250
94,300
94,350
94,400
3,876
3,879
3,882
3,885
2,431
2,434
2,436
2,439
97,200
97,250
97,300
97,350
94,450
94,500
94,550
94,600
3,889
3,892
3,895
3,898
2,442
2,445
2,448
2,450
97,400
97,450
97,500
97,550
94,650
94,700
94,750
94,800
3,901
3,905
3,908
3,911
2,453
2,456
2,459
2,461
97,600
97,650
97,700
97,750
94,850
94,900
94,950
95,000
3,914
3,917
3,920
3,924
2,464
2,467
2,470
2,472
97,800
97,850
97,900
97,950
95,050
95,100
95,150
95,200
3,927
3,930
3,933
3,936
2,475
2,478
2,481
2,483
98,000
98,050
98,100
98,150
95,250
95,300
95,350
95,400
3,940
3,943
3,946
3,949
2,486
2,489
2,492
2,494
98,200
98,250
98,300
98,350
95,450
95,500
95,550
95,600
3,952
3,956
3,959
3,962
2,497
2,500
2,503
2,506
98,400
98,450
98,500
98,550
95,650
95,700
95,750
95,800
3,965
3,968
3,971
3,975
2,508
2,511
2,514
2,517
98,600
98,650
98,700
98,750
95,850
95,900
95,950
96,000
3,978
3,981
3,984
3,987
2,519
2,522
2,525
2,528
98,800
98,850
98,900
98,950
96,050
96,100
96,150
96,200
3,991
3,994
3,997
4,000
2,530
2,533
2,536
2,539
99,000
99,050
99,100
99,150
96,250
96,300
96,350
96,400
4,003
4,006
4,010
4,013
2,541
2,544
2,547
2,550
99,200
99,250
99,300
99,350
96,450
96,500
96,550
96,600
4,016
4,019
4,022
4,026
2,552
2,555
2,558
2,561
99,400
99,450
99,500
99,550
96,650
96,700
96,750
96,800
4,029
4,032
4,035
4,038
2,564
2,566
2,569
2,572
99,600
99,650
99,700
99,750
96,850
96,900
96,950
97,000
4,042
4,045
4,048
4,051
2,575
2,577
2,580
2,583
99,800
99,850
99,900
99,950
95,000
93,000
97,000
94,050
94,100
94,150
94,200
96,000
4,054
4,057
4,061
4,064
2,586
2,588
2,591
2,594
97,250
97,300
97,350
97,400
4,067
4,070
4,073
4,077
2,597
2,599
2,602
2,605
97,450
97,500
97,550
97,600
4,080
4,083
4,086
4,089
2,608
2,610
2,613
2,616
97,650
97,700
97,750
97,800
4,092
4,096
4,099
4,102
2,619
2,622
2,624
2,627
97,850
97,900
97,950
98,000
4,105
4,108
4,112
4,115
2,630
2,633
2,635
2,638
98,000
98,050
98,100
98,150
98,200
4,118
4,121
4,124
4,127
2,641
2,644
2,646
2,649
98,250
98,300
98,350
98,400
4,131
4,134
4,137
4,140
2,652
2,655
2,657
2,660
98,450
98,500
98,550
98,600
4,143
4,147
4,150
4,153
2,663
2,666
2,669
2,671
98,650
98,700
98,750
98,800
4,156
4,159
4,163
4,166
2,674
2,677
2,680
2,682
98,850
98,900
98,950
99,000
4,169
4,172
4,175
4,178
2,685
2,688
2,691
2,693
99,000
97,050
97,100
97,150
97,200
99,050
99,100
99,150
99,200
4,182
4,185
4,188
4,191
2,696
2,699
2,702
2,704
99,250
99,300
99,350
99,400
4,194
4,198
4,201
4,204
2,707
2,710
2,713
2,715
99,450
99,500
99,550
99,600
4,207
4,210
4,213
4,217
2,718
2,721
2,724
2,727
99,650
99,700
99,750
99,800
4,220
4,223
4,226
4,229
2,729
2,732
2,735
2,738
99,850
99,900
99,950
100,000
4,233
4,236
4,239
4,242
2,740
2,743
2,746
2,749
2010 NJ-1040NR Tax Rate Schedules
43
2010 New Jersey Tax Rate Schedules
for Form NJ-1040NR
FILING STATUS: Single
Married/CU partner, filing separate return
Table A
STEP 1
STEP 2
STEP 3
If Taxable Income (Line 36) is:
Enter
Line 36
Multiply
Line 36 by:
Subtract
Over
$
0
$ 20,000
$ 35,000
$ 40,000
$ 75,000
$ 500,000
But not over
$ 20,000
$ 35,000
$ 40,000
$ 75,000
$ 500,000
and over
__________
__________
__________
__________
__________
__________






.014
.0175
.035
.05525
.0637
.0897
=
=
=
=
=
=
__________
__________
__________
__________
__________
__________
–
–
–
–
–
–
FILING STATUS: Married/CU couple, filing joint return
Head of household
Qualifying widow(er)/surviving CU partner
$ 0
$
70.00
$ 682.50
$ 1,492.50
$ 2,126.25
$15,126.25
STEP 1
STEP 2
STEP 3
If Taxable Income (Line 36) is:
Enter
Line 36
Multiply
Line 36 by:
Subtract
But not over
$ 20,000
$ 50,000
$ 70,000
$ 80,000
$ 150,000
$ 500,000
and over
__________
__________
__________
__________
__________
__________
__________







Printed on
.014
.0175
.0245
.035
.05525
.0637
.0897
=
=
=
=
=
=
=
__________
__________
__________
__________
__________
__________
__________
Recycled Paper
–
–
–
–
–
–
–
=
=
=
=
=
=
_________
_________
_________
_________
_________
_________
Table B
Over
$
0
$ 20,000
$ 50,000
$ 70,000
$ 80,000
$ 150,000
$ 500,000
Your Tax
$ 0
$
70.00
$ 420.00
$ 1,154.50
$ 2,775.00
$ 4,042.50
$17,042.50
Your Tax
=
=
=
=
=
=
=
_________
_________
_________
_________
_________
_________
_________
44
2010 Form NJ-1040NR
When You Need Information
by phone…
Call our Automated Tax Information System
1-800-323-4400 — (within NJ, NY, PA, DE, and MD)
or 609-826-4400. Touch-tone phones only.
♦ Listen to recorded tax information on many
­topics.
♦ Order certain forms and publications through our
­automated message system.
Contact our Customer Service Center
609-292-6400 — Speak directly to a Division of
­Taxa­tion ­representative for tax information and
­assistance, 8:30 a.m. to 4:30 p.m., Monday through
Friday (except holidays).
Text Telephone Service (TTY/TDD) for
­­­Hard-of-Hearing Users
1-800-286-6613 — (toll-free within NJ, NY, PA,
DE, and MD) or 609-984-7300. These numbers are
accessible only from TTY devices.
♦ Submit a text message on any tax matter.
♦ Receive a reply through NJ Relay Services (711).
online…
Visit the New Jersey Division of Taxation
Home Page
Many State tax forms and publications are available on
our Web site. Access the D
­ ivision’s home page at:
www.state.nj.us/treasury/taxation/
You may also reach us by e-mail at:
[email protected]
Subscribe to NJ Tax E-News, the Division of
Taxation’s online information service, at:
www.state.nj.us/treasury/taxation/listservice.shtml
in person…
Visit a New Jersey Division of Taxation
­Regional Office
Regional offices provide individual assistance at
­v arious locations throughout the State. Call the
­Automated Tax Information System or visit our home
page for the ­address of the regional office nearest you.
To Get Forms…
♦ Call
New Jersey’s Forms Request System at
­1‑800‑323-4400 (within NJ, NY, PA, DE, and MD)
or 609-826-4400. Touch-tone phones ­only.
♦ Visit
our Web site at:
www.state.nj.us/treasury/taxation/forms.shtml
♦ Dial
NJ TaxFax at 609-826-4500 from your fax
­ achine’s phone. NJ TaxFax makes State tax
m
forms available to fax machine users 24 hours a
day, 7 days a week. Once connected to NJ ­TaxFax,
simply enter the form number of the desired form.
It will be faxed to you within seconds.
♦ Write
to:
NJ Division of Taxation
Taxpayer Forms Services
PO Box 269
Trenton NJ 08695-0269
Who Can Help…
In addition to assistance provided by the Division,
­other free tax assistance is available for senior citizens, ­disabled, non-English speaking, and low-income
­people. Trained volunteers in the VITA (Volunteer
­Income Tax Assistance) and TCE (Tax Counseling for
the Elderly) Programs are available to help prepare
both Federal and State returns at locations throughout
New Jersey.
For the location nearest you, contact the Division’s
­Customer Service Center at 609-292-6400 or the
­Internal Revenue Service.
45
2010 Form NJ-1040NR Index
A
Accounting Method 11
Address Label 12
Age, Exemption for 13
Alimony 15, 24, 28
Allocation—
Business Income 33
Salary/Wages 33
Amended Returns 11
Amount You Owe 30
Annuities 20
Archer MSAs 16, 27
Assembling Your Return 33
Awards, Prizes 15, 24
B
Basis 31
Beneficiaries 11, 24
Blindness, Exemption for 14
Breast Cancer Research Fund 1, 30
Business Income 15, 19
C
Cafeteria Plans 16
Capital Gains and Losses 20, 31
Capital Gains Distributions 19, 32
Cat and Dog Spay/Neuter Fund 3, 30
Child Support 16, 24, 28
Children’s Trust Fund 1, 30
Civil Unions 13
Collection Fees 12
Common Mistakes 6
Community Food Pantry Fund 3, 30
Commuter Transportation Benefits 16
Credit From 2009 Return 29
D
Deceased Taxpayers 10, 24
Dependents 14
Disability—
Exemption for 14
Income 16, 20
Disability Insurance Contributions, Excess Withheld 29
Dividends 15, 19
Domestic Partnership 13
Domicile 5
Drug Abuse Education Fund 2, 30
E
Early Retirement Benefits 20
Employee Business Expenses 16
Enclosures With NJ-1040NR 33
Endangered Wildlife Fund 1, 30
Estates and Trusts 11, 24
Estimated Tax 11, 29
Exemptions 13
Extension of Time to File 8
F
Family Leave Insurance Benefits 16
Family Leave Insurance Contributions,
Excess Withheld 29
Federal/State Tax Agreement 12
Filing Requirements 4
Filing Status 5, 13
Fiscal Year 8
401(K) Plans 21
Fraudulent Return 12
G
Gains and Losses 20, 31
Gambling Winnings 15, 20
General Rule Method 21
Gubernatorial Elections Fund Check-Off 14
H
Health Enterprise Zone Deduction 28
Home, Sale of 31
How to Pay 9
I
Income—
Defined 15
Exclusions 25, 31
Exempt 16
In Respect of Decedent 11, 24
New Jersey Source 15
Percentage 28
Installment Sales 31
Interest Income 15, 16, 18
Interest on Tax Due 12
IRA—
Contributions 22, 27
Roth 23
Withdrawals 20, 21, 22
K
Keogh Plan 20, 27
Korean Veterans’ Memorial Fund 2, 30
L
Literacy Volunteers of America - New Jersey
Fund 2, 30
Lottery Winnings 15, 16, 20
Lump-Sum Distributions 22
M
Meals and Lodging 16
Medical Expenses 27
Military Personnel (and Spouses) 7
Pensions, Military 16, 20
Moving Expenses 17
Mutual Funds, Reporting Dividends From 19
N
New Jersey Veterans Haven Support Fund 3, 30
NJ-AIDS Services Fund 2, 30
Nonresident, Defined 4
O
Other Retirement Income Exclusion 25
Organ and Tissue Donor Awareness Education Fund 2, 30
Overpayment 10, 30
P
Part-Year Residents/Nonresidents 4, 6
Partners and Partnerships—
Income 11
Pension Income (NJK-1) 20
Share of Income 23
Tax Paid on Your Behalf 29
Penalties—
Early Withdrawal of Savings 18
On Tax Due 12
Underpayment of Estimated Tax 11, 28
Pennsylvania Residents 5
Pension Exclusion 25
Pensions 15, 16, 20
Postmark Date 8
Privacy Act Notification 12
Prizes, Awards 15, 24
Prostate Cancer Research Fund 3, 30
Q
Qualified Conservation Contributions 28
Qualified Investment Fund 18
R
Record Keeping 12
Refunds 10, 31
Rental Income 15, 20, 32
Residence Furnished by Employer 16, 24
Residency Period 13
Resident, Defined 4
Rollovers 22, 23
Roth IRAs 23
Rounding Off to Whole Dollars 11
Royalties 15, 20, 32
S
S Corporations 23
Sale of Home 31
Scholarships and Fellowships 15, 24
Self-Employed Health Insurance
Deduction 27
Sheltered Workshop Tax Credit 28
Sick Pay 16, 17
Signatures 12
Social Security Number 12, 29
Social Security Benefits—
Exclusion for Persons Not Receiving 25
Taxability of 16
Statutory Employees 17
Students—
Dependents Attending Colleges 14
Filing Requirements 4
T
Tax—
Preparers 12
Rate Schedules 43
Table 34
Withheld 29
Tax Assistance 44
Taxpayers’ Bill of Rights 5
Three-Year Rule Method 21
Trusts and Estates 11, 24
U
UI/WF/SWF, Excess Withheld 29
Unemployment Compensation 16
U.S.S. NJ Educational Museum Fund 1, 30
V
Vietnam Veterans’ Memorial Fund 1, 30
W
Wage and Tax Statement (W-2) 17
Wages 15
When to File 8
Where to Send Your Return 10
Which Form to Use 4
Who Must File 4
World Trade Center Scholarship Fund 3, 30
State of New Jersey
GROSS INCOME TAX
FIDUCIARY RETURN
NJ-1041
2010
For Taxable Year January 1, 2010 - December 31, 2010
Or Other Taxable Year Beginning
____________________, 2010,
Ending ________________________, 20_____
5-F
Check this block
if application for Federal extension is enclosed or enter confirmation number ________________________
Federal Employer Identification Number
Name of Estate or Trust
Name and Title of Fiduciary
Address of Fiduciary (Number and Street or Rural Route)
You must enter your FEIN above
For Privacy Act Notification, see instructions
City, Town, Post Office
State
Zip Code
RESIDENCY STATUS: (check only ONE box)
1.
Resident Estate
- Date of decedent’s death
_________________________
2.
Resident Trust
- Date trust created
_________________________
3.
Nonresident Estate
- Date of decedent’s death and State _________________________
4.
Nonresident Trust
- Date trust created and State
_________________________
5.
If estate was closed or trust terminated, check box
Also state the date _______________
GUBERNATORIAL
ELECTIONS FUND
NOTE:
__________________________
Type of Trust
Do you wish to designate $1
of your taxes for this fund?
YES
NO
}
__________________________
Name of State
Note: IF YOU CHECK THE “YES” BOX, IT WILL NOT
INCREASE THE TAX OR REDUCE THE REFUND
Nonresident estates and trusts, see instructions.
6.
Interest . . . . . . . . . . . . . . . . . . . . . . . Tax-Exempt Interest
______________________ . . . . . . . . . . . . . . .
6
7.
Dividends . . . . . . . . . . . . . . . . . . . . . Tax-Exempt Dividends ______________________ . . . . . . . . . . . . . . .
7
8.
Net profits from business (From Schedule A, Line 38) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9.
Net gains or income from disposition of property (From Schedule B, Line 42) . . . . . . . . . . . . . . . . . . . . . . . . .
9
10.
Net gains or income from rents, royalties, patents, and copyrights (From Schedule C, Line 45) . . . . . . . . . . . 10
11.
Distributive Share of Partnership Income (Enclose Schedule NJK-1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12.
Net pro rata share of S Corporation Income (Enclose Schedule NJ-K-1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13.
Other Income - State Nature ________________________________________ . . . . . . . . . . . . . . . . . . . . . . . 13
14.
Gross Income (Add Lines 6 through 13) If $10,000 or less, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15.
Distributions (From Schedule D Line 47A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16.
Total Income (Line 14 minus Line 15)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
16a. NONRESIDENTS: NJ Income from Schedule G, Line 11 . . . 16a
17.
Income Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18.
Exemption - Enter $1,000 (Part-year taxpayers - see instructions) . . .
18
19.
Health Enterprise Zone Deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
20.
Total deductions and exemption (Add Lines 17, 18, and 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21.
Taxable Income (Line 16 less Line 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
NJ-1041 2010
Page 2
Federal Employer Identification Number
Name of Estate or Trust
Name and Title of Fiduciary
22.
Taxable Income (from Page 1, Line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
NONRESIDENTS ONLY:
23.
24.
25.
Tax on amount on Line 22 (From Tax Table on page 15) . . . . . . . . .
Income Percentage
(Line 16a)
(Line 16)
=
23
%
TAX: Residents (From Tax Table, page 15)
Nonresidents (Multiply amount from Line 23 ________________ x ________________% from Line 24) . . . . . . . . .
26.
25
Credit for income or wage taxes paid by New Jersey estates or
trusts to other jurisdictions (From Schedule E, Line 52) . . . . . . . . . . . . . . . . . . . . . . .
26
27.
Balance of Tax (Subtract Line 26 from Line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
28.
Sheltered Workshop Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
29.
Balance of Tax after Credit (Subtract Line 28 from Line 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
30.
New Jersey income tax previously paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
31a. Tax paid on your behalf by Partnership(s)
From NJK-1s (enclose) . 31a
31b. Tax paid on your behalf by Partnership(s) and Distributed
From Line 47C . . . . . . . . 31b
Balance of tax paid on your behalf by Partnership(s) (Subtract Line 31b from 31a) . . . . . . . . . . . . . . . . . . . . . . . . . . 31c
32.
Total payments and credits (Add Line 30 and Line 31c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
33.
Balance of Tax Due (Line 29 less Line 32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
33
34.
Overpayment (Line 32 less Line 29) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
35.
Credit to 2011 Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
36.
Refund (Line 34 less Line 35) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
SIGN HERE
31c
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the Pay amount on Line 33 in full.
best of my knowledge and belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration is Write FEIN on check or money order
based on all information of which the preparer has any knowledge.
and make payable to:
STATE OF NEW JERSEY - TGI
__________________________________________________________________________________________________
Division of Taxation
Signature of Fiduciary or Officer Representing Fiduciary
Date
Revenue Processing Center
PO Box 888
I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below) Trenton, NJ 08646-0888
You may also pay by e-check or
__________________________________________________________________________________________________
credit card.
Signature of Preparer Other than Fiduciary
Address
Date
Fed. ID. No.
Division Use
1____________ 2____________ 3____________ 4____________ 5____________ 6____________ 7____________
NJ-1041 2010
Page 3
Name of Estate or Trust
Federal Employer Identification Number
SCHEDULE A
NET PROFITS
FROM BUSINESS
Name and Title of Fiduciary
List below the type of business, address, and net profit (loss) from each business carried on
individually by the taxpayer. Enclose Federal Schedule C or F.
TYPE OF BUSINESS
ADDRESS
NET PROFIT (LOSS)
37.
38.
TOTAL (Enter here and on Page 1, Line 8) (If loss enter ZERO) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE B
38
NET GAINS OR INCOME FROM List the net gains or income, less net loss, derived from the sale, exchange, or other disposition of
property including real or personal whether tangible or intangible. Enclose Federal Schedule D.
DISPOSITION OF PROPERTY
(a)
(b)
Kind of property and description
(c)
Date
acquired
(Mo., day, yr.)
Date
sold
(Mo., day, yr.)
(d)
(e)
Gross
sales price
(f)
Cost or other basis as
adjusted (see instructions)
and expense of sale
Gain or (loss)
(d less e)
39.
40. Capital Gains Distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
41. Other Net Gains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
42. Net Gains (Add Lines 39, 40, and 41) (Enter here and on Page 1, Line 9) (If loss enter ZERO) . . . . . . . . . . . . . . . . .
41
42
List the net gains or net income, less net loss, derived from or in the form of rents,
NET GAINS OR INCOME FROM
royalties, patents, and copyrights as reported on your Federal Income Tax Return. If you
RENTS, ROYALTIES, PATENTS,
have passive losses for Federal purposes, see instructions. Enclose Federal Schedule E.
AND COPYRIGHTS
(b)
(c)
(d)
(e)
Kind of Property
Net Rental
Net Income
Net Income
Net Income
Income (loss)
From Royalties
From Patents
From Copyrights
SCHEDULE C
(a)
43.
44. TOTALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
(c)
(d)
(e)
45. Net Income (Combine Columns b, c, d, and e) (Enter here and on Page 1, Line 10) (If loss enter ZERO) . . . . . . . . .
SCHEDULE D
BENEFICIARIES’ SHARES OF INCOME
Name and Address of Each Beneficiary
Indicate
Residency
Status
45
Enclose New Jersey Schedule NJK-1
DISTRIBUTIONS
Social Security Number
Column A
Total Income
Column B
NJ Source Income
Column C
Tax Paid by Partnerships
46.
47.
TOTAL (Enter amount from Line 47A on Page 1, Line 15)
(Enter amount from Line 47B on Schedule G, Line 10)
(Enter amount from Line 47C on Page 2, Line 31b) . . . . . . . . . . . . . . 47A
SCHEDULE E
48.
CREDIT FOR INCOME OR WAGE TAXES
PAID TO OTHER JURISDICTION
47B
47C
A copy of other state or political subdivision tax
return must be retained with your records.
Income actually taxed by other jurisdiction during tax year (indicate name ____________________________) . . . . .
48
(Do not combine the same income taxed by more than one jurisdiction.) Amount on Line 48 cannot exceed amount on Line 49
49.
50.
49
50
51.
Income Subject to Tax by New Jersey. (From Page 1, Line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Maximum Allowable Credit
(48) __________________________ x ___________________________ = . . . . . . .
(Divide Line 49 into Line 48) (49)
(New Jersey Tax, Line 25, Page 2)
Income tax paid to other jurisdiction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52.
Credit Allowed. (Enter lesser of Line 50 or Line 51 here and on Page 2, Line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52
SCHEDULE F
ALLOCATION OF BUSINESS INCOME
TO NEW JERSEY
51
See instructions if other than Formula Basis of allocation is used.
Enclose Form NJ-NR-A to Form NJ-1041.
BUSINESS ALLOCATION PERCENTAGE (From Form NJ-NR-A)
Enter below, the line number and amount of each item of business income reported on Form NJ-1041 which is required to be allocated and multiply by
allocation percentage to determine amount of income from New Jersey sources.
From Line No. ___________ $ ______________________ x ____________________ % = $ _________________________
From Line No. ___________ $ ______________________ x ____________________ % = $ _________________________
SCHEDULE G
2010
(FORM NJ-1041)
NEW JERSEY GROSS INCOME TAX
NEW JERSEY INCOME OF NONRESIDENT ESTATES AND TRUSTS
All nonresident estates and trusts must complete this schedule and file it with
the New Jersey Gross Income Tax Fiduciary Return (Form NJ-1041)
Enter name, address, and Federal Employer Identification Number as shown on Form NJ-1041
Name of Estate or Trust
Federal Employer
Identification Number
Name and Title of Fiduciary
Address of Fiduciary (Number and Street or Rural Route)
City, Town, Post Office
INCOME FROM
NEW JERSEY
SOURCES:
For the Taxable Year Ended
(Month, Day, Year)
State
Zip Code
Net losses in one category cannot be applied against
income in another. In case of a net loss in any
category, enter “zero” for that category.
New Jersey
Income
1. Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Net profits from business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Net gains or income from disposition of property . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Net gains or income from rents, royalties, patents, and copyrights . . . . . . . . . . . . . . .
5.
6. Distributive share of partnership income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Net pro rata share of S corporation income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Other Income - State Nature ____________________________________________
8.
9. TOTAL INCOME FROM NEW JERSEY SOURCES (Add Lines 1 through 8) . . . . . . .
9.
10. New Jersey source income distributed to beneficiaries (From Schedule D Line 47B) . 10.
11. New Jersey income (Line 9 less Line 10). (Enter here and on Line 16a) . . . . . . . . . . 11.
SCHEDULE
STATE OF NEW JERSEY
NJK-1
(Form NJ-1041)
Division of Taxation
2010
Beneficiary’s or Grantor’s Share of Income
For Calendar Year 2010, or Fiscal Year Beginning ____________________, 2010 and ending _______________, 20______
PART I
General Information
Beneficiary or Grantor Information
Estate or Trust Information
Federal Identification Number
Federal Identification Number
Name
Name of Estate or Trust
Street Address
Name of Fiduciary
Street Address
City
State
Zip Code
City
Zip Code
Check Applicable Box
Check Applicable Box
Individual
Trust
Tax-Exempt Entity
Grantor
Final NJK-1
Amended NJK-1
PART II
State
Resident
Nonresident
Estate
Trust
Grantor Trust
Resident
Nonresident
Member of Composite Return
Beneficiary’s Share of Income
Total Distribution
New Jersey Source
Income Distributed
Tax Paid by
Partnerships and Distributed
Everywhere Income
NJ Source Income
Net Income From Estate or Trust
PART III
Grantor’s Share of Income
Interest
NJ Exempt ____________________ . . . . . . . . . . . .
Dividends
NJ Exempt ____________________ . . . . . . . . . . . .
Net profits or loss from business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net gains, income or loss from disposition of property . . . . . . . . . . . .
Net gains, income or loss from rents, royalties, patents and copyrights
Distributive share of partnership income or loss . . . . . . . . . . . . . . . . . .
Net pro rata share of S corporation income or loss . . . . . . . . . . . . . . . .
Other Income - state nature
______________________________ .
Tax paid by partnership(s) on behalf of trust . . . . . . . . . . . . . . . . . . . .
THIS FORM MAY BE REPRODUCED
Beneficiary and Grantor Reporting of Income
For gross income tax reporting purposes, the net income earned by an estate or trust does not retain its character, i.e.,
interest, partnership income; rather it is a specified income category - Net Gains or Income Derived Through Estates
or Trusts.
The net income from an estate or trust actually distributed or required to be distributed during the taxable year is
taxable to the beneficiary in the income category, Net Income From Estates and Trusts. In completing New Jersey
Form NJ-1040, NJ-1040NR or NJ-1041 the income is included on the line Other Income.
Beneficiary Reporting of NJK-1 Income and Tax Paid by Partnerships and Distributed
Resident Individual, Estate or Trust - Include the Total Distribution on Form NJ-1040 or Form NJ-1041, Other
Income.
Nonresident Individual - Include the Total Distribution on Form NJ-1040NR, in Column A, Other Income.
Include the New Jersey Source Income Distributed in Column B, Other Income. Include the Tax Paid by
Partnerships and Distributed on Form NJ-1040NR, Line 46.
Nonresident Estate or Trust - Include the Total Distribution on Form NJ-1041, Other Income. Include the New
Jersey Source Income Distributed on Schedule G, Other Income. Include the Tax Paid by Partnerships and
Distributed on Form NJ-1041, Line 31a.
Grantor Reporting of NJK-1 Share of Income and Tax Paid by Partnerships on Behalf of Trust
Resident Grantor - Include the Everywhere Income amounts in each category of income on Form NJ-1040.
Nonresident Grantor - Include the Everywhere Income amounts in each category of income on Form NJ-1040NR,
Column A. Include the New Jersey Source Income amounts in each category of income in Column B. Include
Tax Paid by Partnerships on Behalf of Trust on Line 46.
NJ-NR-A
NEW JERSEY GROSS INCOME TAX
(9-08)
BUSINESS ALLOCATION SCHEDULE
Use this schedule if business activities are carried on both inside and outside New Jersey or
if business activities are carried on 100% outside New Jersey.
This form must be enclosed and filed with your New Jersey Income Tax return.
Enter name, address and Social Security/Federal Employer Identification Number as shown on the Form NJ-1040NR, Form NJ-1041 or Form NJ-1065.
Social Security Number/Federal EIN
Legal name of taxpayer
For the Taxable Year Ending
Trade name of business if different from legal name above
(Month, Day, Year)
Address (number and street or rural route)
City or Post Office
State
Zip Code
Section 1 - Business Locations
List all places BOTH INSIDE AND OUTSIDE New Jersey where business is carried on.
(a) Street Address
(b) City and State
(c) Description of Business
Location
(d) Check One
RENT
OWN
1.
2.
3.
4.
Section 2 - Average Values
Average Values
ASSETS (See instructions)
Column A
Everywhere
Column B
New Jersey
1. Real Property Owned
1.
1.
2. Real and Tangible Property Rented
2.
2.
3. Tangible Personal Property Owned
3.
3.
4. TOTALS (Add Lines 1-3 in each column)
4.
4.
Section 3 - Business Allocation Percentage
1. Average Values of Property:
a. In New Jersey (from Section 2, Column B, Line 4)
b. Everywhere (from Section 2, Column A, Line 4)
c. Percentage in New Jersey. (Divide Line 1a by Line 1b)
2. Total Receipts from All Sales, Services and Other Business Transactions:
a. In New Jersey
b. Everywhere
c. Percentage in New Jersey (Divide Line 2a by Line 2b)
3. Wages, Salaries and Other Personal Compensation Paid During the Year:
a. In New Jersey
b. Everywhere
c. Percentage in New Jersey. (Divide Line 3a by Line 3b)
4. Sum of New Jersey Percentages. (Add Lines 1c, 2c and 3c)
5. Business Allocation Percentage. (Divide the total on Line 4 by 3; if less than 3 fractions,
see instructions)
1a
1b
1c
%
2c
%
2a
2b
3a
3b
3c
%
4
%
5
%
2010 Form NJ-1041
DEFINITIONS
Fiduciary means a guardian, trustee, executor, administrator,
receiver, conservator, or any person acting in any trust or similar
capacity.
The term estates refers only to the estates of deceased persons.
The New Jersey gross income tax liability for minors, persons
adjudicated incompetent, or for any person who is suffering from
some other legal disability shall be computed on the same form
as that used for any other individual taxpayer, but it may be prepared in the name of the disabled individual and signed by the
guardian or conservator.
WHO MUST FILE A RETURN
A. Resident Estates and Trusts
The fiduciary of every resident estate or trust is required to file
a New Jersey Gross Income Tax Fiduciary Return (NJ-1041) if
gross income, before exemptions or deductions, is more than
$10,000 (prorated for the number of months covered by a partyear return) during the tax­able year. If a resident trust or estate
does not have any assets in New Jersey or income from New
Jersey sources, and does not have any trustees or executors in
New Jersey, it is not subject to New Jersey tax. However, a New
Jersey Gross Income Tax Fiduciary Return should be filed with
a statement enclosed certifying the trust’s or estate’s exempt
status.
Resident estate or trust means:
(1)The estate of a decedent who at his death was domiciled in New Jersey; or
(2)A trust, or a portion of a trust, consisting of property transferred by will of a decedent who at his death was domiciled in New Jersey; or
(3)A trust, or portion of a trust, consisting of the property of:
(a)A person domiciled in New Jersey at the time such property was transferred to the trust, if such trust or portion of
a trust was then irrevocable; or if it was then revocable
and has not subsequently become irrevocable; or
(b)A person domiciled in New Jersey at the time such trust,
or portion of a trust, became irrevocable; if it was revocable when such property was transferred to the trust but
has subsequently become irrevocable.
For the purposes of the foregoing, domicile is the place an individual regards as his permanent home—the place to which
he intends to return after a period of absence. A domicile, once
established, contin­ues until a new, fixed, and permanent home is
acquired. No change of domicile results from moving to a new
1
location if the intention is to remain only for a limited time even
if it is for a relatively long duration.
A trust or portion of a trust is revocable if it is subject to a pow­er,
exer­cisable immediately or at any future time, to revest title
in the person whose property constitutes such trust or portion
of a trust, and a trust or portion of a trust becomes irrevocable
when the possibility that such power may be exercised has been
terminated.
Grantor trusts are required to file a New Jersey Gross Income
Tax Fiduciary Return. If the grantor trust income is reportable
by or tax­able to the grantor for Federal income tax purposes, it is
also taxable to the grantor for New Jersey gross income tax purposes. See the line-by-line instructions for distributions.
A resident estate or trust does not include charitable trusts or
trusts which are part of a pension or profit-sharing plan. A
charitable trust is a trust operated exclusively for a religious,
charitable, scientific, liter­ary, or educational purpose. Income
of a charitable trust is exempt from gross income tax. However,
income received by a charitable trust which is not distributed or
credited to its beneficiaries is subject to tax in the taxable year of
the trust in which such income is received. Where the terms of
the governing instrument of an estate or trust require any amount
of income to be accumulated and added to the principal for ultimate distribution to any religious, charitable, scien­tific, literary,
or educational organization and such income is perma­nently
and irrevoca­bly set aside for such purposes, it will be treated as
having been paid, credited, or required to be distributed to the
charita­ble beneficiary. The same treatment is afforded to any
income required to be held in trust for the use of any charitable
beneficiary or organization.
In general, income which is deemed to have been paid, credited, or required to be distributed to a beneficiary is taxable to
such benefi­ciary. Where, however, the beneficiary is an exempt
charitable organi­za­tion, no tax will be imposed. This is true even
if the income is permanently and irrevocably set aside in an invested income account.
B. Nonresident Estates and Trusts
The fiduciary of every nonresident estate or trust which derived
income from New Jersey sources must file a New Jersey Gross
Income Tax Fiduciary Return (NJ-1041) if the gross income
received from all sources (both inside and outside New Jersey)
during the taxable year was more than $10,000 (prorated for the
number of months covered by a part-year return) before exemptions or deductions.
A nonresident estate or trust does not include charitable trusts or
pen­­sion or profit-sharing trusts. The residence of the fiduciary
does not affect the nonresident classification of an estate or trust.
continued
2
2010 Form NJ-1041
Nonresident Estates and Trusts - continued
Gross income from sources within New Jersey for a nonresident
estate or trust means those items of income and gain that are
earned, received, or acquired from the following sources:
1. By reason of ownership or disposition of any interest in real
or tangible personal property in New Jersey; or
Mail Form NJ‑1041 to: State of New Jersey
Division of Taxation
Revenue Processing Center
PO Box 888
Trenton NJ 08646-0888
PAYMENT OF TAX
2. In connection with a trade, profession, or occupation carried
on in New Jersey or for the rendition of personal services
performed in New Jersey; or
3. As a distributive share of the income of a business, profes­­
sion, enterprise, undertaking, or other activity as the result
of work done, services rendered, or other business activities con­ducted in New Jersey except as allocated to another
state; or
4. From intangible personal property employed in a trade, pro­­
fession, occupation, or business carried on in New Jersey; or
5. Income of a New Jersey S corporation allocated to New
­Jersey; or
6. Net gambling winnings from New Jersey sources, including
New Jersey Lottery winnings from prize amounts exceeding
$10,000.
C. Electing Small Business Trusts
A Federal Electing Small Business Trust can make a New Jersey
election to be taxed in the same manner as for Federal tax pur­
poses. Request Form NJ-1041SB for election information, filing
instructions, and tax forms.
PERIOD TO BE COVERED BY RETURN
The 2010 return filed by an administrator or an executor of an
estate must cover the period from January 1, 2010, or fiscal year
beginning in 2010, or the date of death of decedent (if death
occurred after January 1, 2010) to the end of the taxable year
selected by the fiduciary when appropriate. The 2010 return filed
by a trustee of a trust must cover the period beginning January 1,
2010. Only charitable trusts which are exempt from tax are permitted to use a fiscal tax year.
The taxable year cannot be longer than 12 months and must
coin­cide with the year selected for purposes of filing the Federal
return. All income received by the executor, administrator, or
trustee in the tax­able year must be reported on the return.
TIME AND PLACE FOR FILING
Form NJ-1041 must be filed on or before the 15th day of the
fourth month following the close of the taxable year of the estate
or trust.
Use the large envelope in this packet to mail Form NJ-1041 with
related enclosures, payment voucher, and check or money order
for any tax due.
The balance of tax due must be paid in full by the original due
date of the return. If the amount due is less than $1, no payment
is required. New Jersey income tax payments for tax year 2010
as well as esti­mated tax payments for 2011 may be made by
check or money order, electron­ic check (e-check), or credit card.
Check or Money Order. Checks and money orders are to be
made pay­able to “State of New Jersey - TGI.” Write the Federal
employer identi­fication number on the check or money order,
then enter the amount of tax due in the appropriate boxes on
payment voucher NJ‑1041‑V located at the front of this booklet.
Do not make changes to any of the information preprinted on
the payment voucher. Instead, make any nec­essary changes on
Form NJ-1041. Send the check or money order and the payment
voucher in the same envelope as the NJ‑1041 return.
Do not include in the same check or money order the amount
due for tax year 2010 and the first installment of estimated taxes
for 2011. Use a separate check or money order for each payment. Send the 2011 estimated tax payment with an NJ‑1040‑ES
voucher to the address indicated on that payment voucher. Do
not include the estimated tax payment with the 2010 fidu‑
ciary return.
Electronic Check (e-check). This option is available on the Division’s Web site (www.state.nj.us/treasury/taxation/). Taxpayers
who do not have Internet access can pay by e-check by contacting the Division’s Customer Service Center at 609‑292‑6400. Do
not send in the pay­ment voucher (Form NJ‑1041‑V) when paying by e-check.
Note: E-check payments made using an account that is funded
from a financial institution outside the United States
will not be accepted.
When using e-check on the Web, you will need the Federal employer identifica­tion number, the date of the decedent’s death or
the date the trust was created, your bank’s routing num­ber, and
your account number to make a payment.
Credit Card. A Visa, American Express, MasterCard, or Discover
credit card may be used to pay by phone (1‑800‑2PAYTAX, tollfree) or online (www.state.nj.us/treasury/taxation/). You may be
asked to enter a jurisdiction code to make your payment. The code
for New Jersey personal income tax is 4000. There is a convenience fee of 2.49% paid directly to Offi­cial Payments Corporation based on the amount of the tax payment. Do not send in the
payment voucher (Form NJ‑1041‑V) when paying by credit card.
A $1 convenience fee will be charged for all tax payments of $40
or less.
continued
3
2010 Form NJ-1041
Payment of Tax - continued
extension of time to file
Credit Card Payment
Sample Convenience Fees
Transaction
Amount
$ 100.00
200.00
400.00
600.00
1,000.00
1,400.00
2,000.00
2,700.00
3,500.00
4,400.00
5,400.00
6,400.00
7,400.00
8,700.00
10,400.00
13,000.00
17,400.00
21,000.00
28,000.00
36,000.00
45,000.00
55,000.00
66,000.00
77,000.00
88,000.00
Convenience
Fee
$ 2.49
4.98
9.96
14.94
24.90
34.86
49.80
67.23
87.15
109.56
134.46
159.36
184.26
216.63
258.96
323.70
433.26
522.90
697.20
896.40
1,120.50
1,369.50
1,643.40
1,917.30
2,191.20
Total
Amount
$ 102.49
204.98
409.96
614.94
1,024.90
1,434.86
2,049.80
2,767.23
3,587.15
4,509.56
5,534.46
6,559.36
7,584.26
8,916.63
10,658.96
13,323.70
17,833.26
21,522.90
28,697.20
36,896.40
46,120.50
56,369.50
67,643.40
78,917.30
90,191.20
Note: Fees are subject to change.
For payments above $100,000, please contact
­Official Payments Corp. at 1-877-754-4420
An extension of time is granted only to file the New Jersey Gross
Income Tax Fiduciary Return. There is no extension of time to
pay tax due. We will notify you only if the extension request is
denied, but not until after the return is actually filed. Penalties
and interest are imposed whenever tax is paid after the origi‑
nal due date.
Five-Month Extension
You may receive a five-month extension of time to file your New
Jersey Gross Income Tax Fiduciary Return. An application for
an extension of time to file is accepted only if at least 80% of the
tax liability computed on your Form NJ‑1041 when filed is paid
in the form of estimated or other payments by the original due
date, and
1. Federal extension filed. A copy of your Federal Appli­ca­­tion
for Automatic Extension is enclosed with your final return
and the box at the top of Form NJ‑1041 is checked (or, if the
Federal extension application was filed elec­tronically, the
confirmation number is entered in the space provided at the
top of Form NJ‑1041); or
2. No Federal extension filed. You file a request for a fivemonth extension on Form NJ‑630, Application for Extension
of Time to File New Jersey Gross Income Tax Return, by
the original due date of the return. Taxpayers who file Form
NJ-630 will not receive an approved copy. We will notify
you only if the request is denied, but not until after the return
is actually filed.
Note: If a Federal extension is filed, Form NJ-630 must still
be filed by the original due date if you are required to
make a payment to satisfy the 80% requirement.
If you fail to satisfy the requirements outlined for an exten­
sion of time to file, or you fail to file your return by the ex‑
tended due date, your extension will be denied and penalties
and interest will be imposed from the origi­nal due date of the
return. See “Penalties, Interest, and Collection Fees” on
page 5.
ACCOUNTING METHOD
A taxpayer’s accounting method for New Jersey gross income
tax shall be the same as the accounting method used for Federal
income tax purposes. Income must be recognized and reported
in the same period as it is recognized and reported for Federal
income tax purposes.
You will need your bank’s 9-digit routing number and your
account number to make a payment by e-check. Do not
enter the check number as part of the account number.
Note: The routing and account numbers may be in different places on your check.
CHANGES IN FEDERAL INCOME TAX
Report to the New Jersey Division of Taxation any change or
correc­tion in Federal taxable income as reported on your Federal
fiduciary income tax return, whether resulting from the filing of
any amended Federal return or otherwise, within 90 days after
continued
4
2010 Form NJ-1041
Changes in Federal Income Tax - continued
filing such return or final determination of such change by the
Internal Revenue Service. Simi­larly, if an amended Federal return is filed, an amended New Jersey return must be filed within
90 days.
Underpayment of Estimated Tax
If all estimated tax payments are not made as required, Form
NJ‑2210, Underpayment of Estimated Tax by Individuals, Estates or Trusts, should be completed to determine if interest is
due and if so, to calcu­late the amount.
AMENDED RETURN
The fiduciary should carefully follow the instructions when
complet­ing the tax return. Check the return to be sure all of the
income and credits for which the fiduciary is eligible have been
claimed before filing the return. However, if after the return has
been filed the tax­payer discovers that he failed to report some
of his income or erro­neously claimed credits or was eligible for
credits which were not claimed, the error may be corrected by
filing an amended return. The taxpayer should file a new return,
clearly marked “amended return,” in which the correct tax or
refund is shown.
If an error is discovered that will result in a refund of tax, the
amended Form NJ-1041 must be filed within three years from
the date the origi­nal return was filed or within two years from the
time the tax was paid, whichever is later, in order to receive a refund. (A return filed before the due date or extended due date is
considered to be filed on such due date or extended due date.)
NAME AND FEDERAL EMPLOYER
IDENTIFICATION NUMBER
The name and Federal employer identification number must be
entered on all schedules accompanying the return. Also, if there
is a balance due with the return, place the Federal employer
identification number on the remittance.
PRIVACY ACT NOTIFICATION
The Federal Privacy Act of 1974 requires all agencies requesting
infor­mation to inform individuals from whom it seeks information why the request is being made and how the information is
being used. The Fed­er­al employer identification number is used
primarily to account for and give credit for tax payments. It is
also used in the admin­istration and enforcement of all tax laws
for which the Division of Tax­ation has statutory responsibility.
ROUNDING OFF TO WHOLE DOLLARS
ESTIMATED TAX PAYMENTS
Certain estates and trusts are required to file Form NJ‑1040‑ES
and make quarterly estimated tax payments for any tax year in
which the estimated tax of the estate or trust is expected to exceed
$400. Estimated tax means the projected amount of New Jersey
gross income tax liability for the tax­able year after subtracting allowable cred­its. Instruc­tions for computing the estimated
tax and making estimated payments are included with Form
NJ‑1040‑ES. Failure to file a declara­tion of estimated tax or to
pay all or any part of an installment of esti­mated tax will result
in interest charges on the underpayment.
Exceptions
Estimated tax payments are not required from:
• A decedent’s estate for any tax year ending before the date
that is two years after the decedent’s death; or
• A trust that was treated as owned by the decedent if the trust
will receive the residue of the decedent’s estate under the will
(or if no will is admitted to probate, the trust pri­marily responsible for paying debts, taxes, and expenses of administration) for any tax year ending before the date that is two years
after the decedent’s death.
When completing your return and the accompanying schedules,
you may show the money items in whole dollars. If you have
to add two or more items to figure the total to enter on a line,
include the cents when adding the items and round off only
the total. When entering the rounded total on the line, you may
eliminate any amount under 50 cents and increase any amount
50 cents or more to the next higher dollar. If you do round off,
do so for all amounts. When rounding, enter zeros in the space
provided for cents.
GUBERNATORIAL ELECTIONS FUND
A fiduciary may designate as a contribution to the Gubernatorial
Elec­tions Fund the sum of $1. The designation of a contribution to this fund does not increase the tax liability or reduce the
amount of any possible refund.
SIGNATURE AND DATE
The return must be signed and dated by the individual fiduciary
or by the authorized officer of the organization receiving, having
custody or control and management of the income of the estate
or trust.
Preparer Authorization
Because of the strict provisions of confidentiality, Division of
Taxation personnel may not discuss your return or enclosures
with anyone other than you without your written authorization.
If, for any reason, you want a Division of Taxation representative
continued
5
2010 Form NJ-1041
Preparer Authorization - continued
to discuss your tax return with the individual who signed the
return as “Preparer Other than Fiduciary,” we must have your
permission to do so. To authorize the Division of Taxation to discuss your return and enclosures with your “Preparer Other than
Fiduciary,” check the box above the preparer’s signature line.
Tax Preparers
Any person who prepares a taxpayer’s return for a fee must sign
as “Preparer” and must include his or her social security number
or Fed­eral preparer tax identification number. Returns prepared
by a firm or corporation should be signed by the individual preparer and should include the name of the firm or corporation.
The individual preparer’s social security (tax identification)
number must be included, as well as the Federal employer identification number of the firm or corporation. Any tax preparer who
fails to sign the return or provide the assigned tax identification
number shall be liable for a $25 penalty for each such failure.
Note: For the 2010 taxable year and later, preparers that reasonably expect to prepare 11 or more individual gross
income tax resident returns (including those filed for
trusts and estates) during the tax year must use electronic methods for filing such returns. A tax preparer is
liable for a penalty of $50 for each return he or she fails
to file electronically when required to do so.
PENALTIES, INTEREST, AND
COLLECTION FEES
1. Late Filing Penalty - 5% per month or fraction thereof for
each month of delinquency up to a maximum of 25% of the
balance of the tax due with the return. In addition the law allows a $100 per month (or fraction of a month) p­ enalty.
2. Late Payment Penalty - 5% of the outstanding tax balance
may be imposed.
3. Interest - 3% above the prime rate for every month or fraction of a month the tax is unpaid, compounded annually. At
the end of each calendar year, any tax, penalties, and interest
remaining due (unpaid) will become part of the balance on
which interest is charged.
4. Collection Fees - In addition, if a tax bill is sent to our collection agency, a referral cost recovery fee of 10% of the tax
due will be added to the lia­bility. If a certificate of debt is
issued for an outstanding liability, a fee for the cost of collection of the tax may also be imposed.
Line-by-Line Instructions
NAME, ADDRESS, AND IDENTIFICATION
NUMBER
Place the preprinted name and address label in the appropriate
space provided on the form. If a label is not provided, print or
type the name of the estate or trust, the name and title of the
fiduciary, and complete address with the zip code. Enter the Federal employer identification number in the space provided.
Lines 1 through 4 - Residency Status
Indicate the residency status of the estate or trust by checking
the ­ap­pro­priate block provided at each line. Also indicate in the
space ­pro­vided the date of decedent’s death or the date the trust
was created. If the estate or trust is a resident of a state other
than New Jersey, enter the name of the state. In the space provided, indicate the type of trust (i.e., Simple trust, Complex trust,
Grantor type trust).
Line 5 - Estate Closed or Trust Terminated
If the estate was closed or the trust terminated, check the box
provided and indicate the date of such closing or termination.
Also write “final return” at the top of the form.
INCOME
Estates and trusts (whether resident or nonresident) must report
on Lines 6 through 13 taxable income received from all sources
(both inside and outside New Jersey) during the taxable year.
(Nonresident estates or trusts must complete Lines 6–13 as if
the income was earned by a resident estate or trust. Nonresident
estates or trusts must also complete Schedule G to report their
income from New Jersey sources. See the instructions for Schedule G on page 12.)
Important: Net losses in one category of income cannot be
applied against income or gains in another. In
case of a net loss in any category, enter “0” for
that cate­gory. No carryback or carryover of losses
is permitted under New Jersey law.
Line 6 - Interest
Report all taxable interest from all sources, including savings
and loan associations, credit unions, bank deposits, bonds,
certificates of de­pos­it, interest-bearing checking accounts, life
insurance dividends, etc. Inter­est derived from sources held outside of New Jersey is includ­able in gross income. Interest paid or
deemed to have been paid to the e­ s­tate or trust by a partnership
or S corporation and which is reportable on Form 1099 must be
reported as interest on this line. Interest received by a sole proprietorship is reportable as net profits from busi­ness on Line 8.
Interest earned and received by a partnership, an estate or trust
or, in general, an S corporation is reportable as dis­tributive share
of partner­ship income on Line 11, net income from estates or
trusts on Line 13, or net pro rata share of S corporation income
continued
6
2010 Form NJ-1041
Line 6 - Interest - continued
on Line 12. For detailed in­formation regarding the reporting of
partner­ship or S corporation income, request Tax Topic Bulletin
GIT‑9P, Income From Partnerships, or GIT‑9S, Income From S
Corporations.
Interest received from Ginnie Maes, Fannie Maes, and Freddie
Macs is taxable since these securities are not direct obligations
of the Federal government. Interest income received from repurchase agreements is taxable to the investor regardless of the nature of the underlying o­ bli­gation. Interest on obligations of other
states and their political sub­divisions is subject to tax, as is the
interest on obligations of the District of Columbia.
Distributions from Coverdell education savings accounts (ESAs),
but only the earnings portion, are also includable in gross income.
Amounts paid by a mutual fund or other regulated investment
com­pany are includable in gross income unless the fund is a
qualified investment fund as defined by New Jersey law, or to the
extent that the distribu­tions are attributable to interest earned on
Federal obligations.
A New Jersey qualified investment fund is a regulated investment company in which at least 80% of the underlying
investments are obligations issued either directly by the Federal
government or by the State of New Jersey or any of its political
subdivisions.
If you received a distribution from a qualified investment fund,
you may exclude from gross income only the portion which
is attributable to qualified exempt obligations. A fund that is a
qualified investment fund for New Jersey purposes should notify
its shareholders by February 15 as to the portion of each distribution which may be excluded from gross income.
For New Jersey gross income tax purposes, a forfeiture penalty
result­ing from an early withdrawal of a time deposit account is
considered a loss which may be used to offset interest income.
In the space provided, report all tax-exempt interest as well as
exempt interest dividends from a New Jersey qualified investment fund. If exempt interest is more than $10,000, you must
include an itemized schedule detailing the amount received from
each source.
New Jersey tax-exempt interest income includes interest from
obliga­­tions of the State of New Jersey or any of its political
subdivisions, direct Federal obligations such as U.S. Savings
Bonds and Treasury Bills, Notes and Bonds, Sallie Maes, CATS,
TIGRs, certain distribu­tions from “New Jersey Qualified Investment Funds,” and distribu­tions paid by mutual funds to the
extent the distributions are attributable to interest earned on Federal obligations.
Line 7 - Dividends
Enter on this line the amount of dividends received during the
taxable year from investments (e.g., from stocks, mutual funds)
or other income-producing activities which do not constitute
a trade or busi­ness. The total amount of dividends received,
regardless of where earned, must be reported. For dividends
received from a mutual fund or other regulated investment company, see the instructions for interest income at Line 6.
Dividends received by a sole proprietorship are reportable as net
profits from business on Line 8. Dividends earned and received
by a partner­ship, an estate or trust or, in general, an S corporation are reportable as distributive share of partnership income
on Line 11, net income from estates or trusts on Line 13, or net
pro rata share of S corporation in­come on Line 12. For detailed
information regarding the reporting of partnership income or S
corporation income and distribu­tions, request Tax Topic Bulletin
GIT‑9P, Income From Partnerships, or GIT‑9S, Income From S
Corporations.
Distributions out of earnings and profits of corporations are required to be reported in the year received by the shareholder.
Distributions not out of earnings and profits of a corporation
which are a return of investment or capital in the company are
sometimes referred to as tax-free distributions or nontaxable
capital distributions. Such dis­tributions are a return of capital,
reduce the basis of the stock or invest­ment, and are not taxable
until the basis in the stock or i­nvest­ment is fully recovered. To
the extent that a return of capital (when added to other distributions received in the past) exceeds the invest­ment in the stock or
security, it is included in income as a capital gain on Line 9.
Capital gain dividends, under New Jersey law, are taxable in
full as capital gains. Dividends reinvested in a public utility are
taxable.
Line 8 - Net Profits From Business
Enter on this line the amount from Schedule A, Line 38. Enclose
a copy of Federal Schedule C or F.
Line 9 - Net Gains or Income From Disposition of
Property
Enter on this line the amount from Schedule B, Line 42. Enclose
a copy of Federal Schedule D.
Line 10 - Net Gains or Income From Rents, Royalties,
­Patents, and Copyrights
Enter on this line the amount from Schedule C, Line 45. Enclose
a copy of Federal Schedule E.
7
2010 Form NJ-1041
Line 11 - Distributive Share of Partnership Income
Enter on Line 11 the estate’s or trust’s share of income derived
from partnership(s) as reported to the estate or trust by the part­
nership(s) on Schedule NJK-1, Form NJ‑1065. The appropriate
amount to enter appears on the schedule in column A of the line
labeled “Distributive Share of Partnership In­come” and must be
reported whether or not the income was actually distributed. If
the net amount from all Schedule NJK‑1s is zero or less, enter
“0.” Enclose a copy of each Schedule NJK‑1, Form NJ‑1065,
which the estate or trust received from the partnership(s).
Line 16 - Total Income
Subtract Line 15 from Line 14 and enter the result on Line 16.
Nonresident Estates and Trusts Only:
Caution:Nonresident estates and trusts must c­ omplete
Schedule G before completing Line 16a. See
the instructions for Schedule G on page 12.
Line 16a - NJ Income from Schedule G, Line 11
Enter on this line the total amount of income from New
Jersey sources from Schedule G, Line 11.
If any adjustments to the amount reported on Line 11 are necessary, follow the detailed instructions in Tax Topic Bulletin
­GIT-9P, Income From Partnerships.
If the estate or trust did not receive a Schedule NJK-1, you must
enclose a copy of the Federal Schedule K-1 and complete Reconciliation Work­sheet A contained in Tax Topic Bulletin GIT-9P,
Income From Partner­ships. Be sure to retain the completed
worksheet for the estate’s or trust’s records.
Line 17 - Income Commissions
Enter on this line commissions which are specifically related to
income reported on Line 14 and paid or accrued to the Executor or Trustee. Deductible commissions are those measured as a
percentage of income. Fixed fee commissions are not deductible.
Enclose a schedule showing the calculation of the commissions.
Line 12 - Net Pro Rata Share of S Corporation Income
Enter on Line 12 the amount of the estate’s or trust’s net pro rata
share of S corporation income, whether or not the income was
actually ­dis­trib­uted. For detailed information regarding the reporting of S corporation income, request Tax Topic Bulletin GIT-9S,
Income From S Corporations.
Line 18 - Exemption
Enter $1,000 on Line 18. The exemption allowable on returns
that cover less than a full calendar year is limited to that percent
of $1,000 which the total number of months within a taxpayer’s
taxable year bears to 12. For this calculation, 15 days or more
constitutes a month.
Enclose a copy of each Schedule NJ-K-1, Form CBT-100S
which the estate or trust received from the S corporation(s). If
the estate or trust did not receive a Schedule NJ-K-1, you must
enclose a copy of t­he Federal Schedule K-1 and complete Reconciliation Worksheet B contained in Tax Topic Bulletin GIT-9S,
Income From S Corporations. Be sure to retain the completed
worksheet for the estate’s or trust’s records.
Line 19 - Health Enterprise Zone Deduction
Eligible taxpayers engaged in providing “primary care” medical
and/or dental services at a qualified practice located in or within
five miles of a designated Health Enterprise Zone (HEZ) enter
the amount of their HEZ deduction on Line 19. Partners and S
corporation shareholders of a qualified practice enter the HEZ
deduction amount listed on Sche­d­­­­ule NJK-1, Form NJ-1065,
or Schedule NJ-K-1, Form CBT-100S. Sole proprietors must
calculate the amount of their HEZ deduction for Line 19. For
information on eligibility requirements and how to calculate the
HEZ deduction, see Technical Bulletin TB-56, Health Enterprise
Zones, which is available on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Line 13 - Other Income
Enter on this line the amount of income for which a space is not
pro­vided elsewhere on the return. Also state the nature of this
income. If additional space is needed, enclose a rider with the
return.
Line 14 - Gross Income
Enter on this line the total of Lines 6, 7, 8, 9, 10, 11, 12, and 13.
If the total is $10,000 or less (prorated for the number of months
covered by a part-year return), there is no New Jersey tax liability and no return need be filed. If the return is being filed only to
obtain a refund of estimated payments made and/or other cred­­its,
complete Schedule D, Beneficiar­ies’ Shares of Income, and ­­­
Line 15 and then continue completing the return at Line 30.
Line 15 - Deduction for Distributions to Beneficiaries
Enter on this line the amount from Schedule D, Line 47A.
Line 20 - Total Deductions and Exemption
Enter on this line the total of Lines 17, 18, and 19.
Line 21 - Taxable Income
Subtract total of deductions and exemption (Line 20) from total
income (Line 16) and enter the result here.
Line 22 - Taxable Income
Enter on Line 22 the taxable income from Line 21, Page 1.
8
2010 Form NJ-1041
Nonresident estates and trusts only:
Line 23 - Tax on Amount on Line 22
Compute the tax on the amount on Line 22 by using one of the
following methods:
Line 26 - Credit for Income or Wage Taxes Paid by New
Jersey Estates or Trusts to Other Jurisdictions
Enter on this line the amount of credit allowed from Schedule E,
Line 52.
Tax Table. If your taxable income is less than $110,000, you
may use the New Jersey Tax Table on page 15 or the New Jersey
Tax Rate Schedule on page 23 to find your tax. After you have
found your tax, enter the amount on Line 23.
Line 27 - Balance of Tax
Subtract Line 26 from Line 25 and enter the result on Line 27.
Tax Rate Schedule. You must use the New Jersey Tax Rate
Schedule on page 23 if your taxable income is $110,000 or
more. After you have calculated your tax, enter the amount on
Line 23.
Line 24 - Income Percentage
To figure your income percentage, enter the amounts from
Line 16a and Line 16 in the spaces provided. Divide the amount
on Line 16a by the amount on Line 16. Carry your result to four
decimal places. For example, if the amounts used were $20,000
(Line 16a) divided by $30,000 (Line 16), the result would be
66.67% or .6667. In certain situations, however, the income percentage can exceed 100%.
Note: The income percentage can exceed 100%. For example, a nonresident estate or trust realizes a $50,000 g­ ain
from the sale of real property in New Jersey and sus­tains
a $10,000 loss from the sale of property in Florida. This
nonresident tax­­­payer (which has no oth­er income) reports
$40,000 as total income (Line 16) and $50,000 as income
from New Jersey sources (Line 16a). The income percentage is 125% (or 1.25) calculated as f­ ollows:
$50,000 (Line 16a) ÷ $40,000 (Line 16).
Line 25 - Tax
• Resident Estates and Trusts
Compute your New Jersey tax by using one of the following
methods:
Tax Table. If your taxable income (Line 22) is less than
$110,000, you may use the New Jersey Tax Table on page 15
or the New Jersey Tax Rate Schedule on page 23 to find your
tax. After you have found your tax, enter the amount on ­
Line 25.
Tax Rate Schedule. You must use the New Jersey Tax Rate
Schedule on page 23 if your taxable income is $110,000 or
more. After you have calculated your tax, enter the amount
on Line 25.
• Nonresident Estates and Trusts
Multiply the amount on Line 23 by the income percentage on
Line 24 and enter the result on Line 25. This is your New Jersey tax.
Line 28 - Sheltered Workshop Tax Credit
Enter on Line 28 your Sheltered Workshop Tax Credit for the
current year from Part IV, Line 12 of Form GIT-317. See outside
back cover for how to request Form GIT-317 and instructions.
Enclose a copy of Form GIT-317 with your return and retain a
completed copy for your records.
Line 29 - Balance of Tax
Subtract Line 28 from Line 27 and enter the result on Line 29.
Line 30 - New Jersey Income Tax Previously Paid
Enter on this line the total of estimated payments made for 2010,
including any payments made in connection with the sale or
transfer of real property in New Jersey; any 2009 overpayment
credited to 2010; any amount paid to qualify for an extension of
time to file; and any pay­ments made by an S corporation on behalf of a nonresident/non­­­­­consenting shareholder.
Do not include tax paid on behalf of the estate or trust by
partnership(s) on this line. It must be reported on Line 31a.
Line 31a - c - Tax Paid on Your Behalf by
Partnership(s)
Line 31a. Enter on Line 31a the total amount of New Jersey
income tax paid on behalf of the estate or trust by partnership(s),
as shown on line 1, Part III of Schedule NJK‑1 (Form NJ-1065)
and tax paid by partnership(s) and distributed by an estate or
trust to you, as shown in Part II of your Schedule NJK-1 (Form
NJ-1041) from the estate or trust. Enclose a copy of each
­Schedule NJK‑1.
Line 31b. Enter on Line 31b the amount from Schedule D,
Line 47C.
Line 31c. Subtract Line 31b from Line 31a and enter the result
on Line 31c.
Line 32 - Total Payments and Credits
Enter on this line the total of Lines 30 and 31c.
Lines 33 and 34 - Balance of Tax Due or Overpayment
If the balance of tax after credit (Line 29) is larger than total payments and credits (Line 32), subtract Line 32 from Line 29 and
enter this amount on Line 33. See “Payment of Tax” on page 2.
If the total payments and credits (Line 32) are larger than the
balance of tax after credit (Line 29), subtract Line 29 from ­
Line 32 and enter the result on Line 34.
9
2010 Form NJ-1041
Line 35 - Credit to 2011 Tax
Enter on Line 35 the amount of overpayment from Line 34 you
wish to credit to 2011.
Line 36 - Refund
Subtract Line 35 from Line 34. Enter the result on Line 36. This
is the amount to be refunded.
Sole proprietorships engaged in providing “primary care” medical
and/or dental services at a qualified practice located in or within
five miles of a designated Health Enterprise Zone (HEZ) may
qualify for a deduction on Line 19. For information on eligibility
requirements and how to calculate the HEZ deduction, see Technical Bulletin TB-56, Health Enterprise Zones, which is available on
the Division’s Web site (www.state.nj.us/treasury/taxation/).
SCHEDULE A - Net Profits From Business
There are no provisions to permit a carryback or carryover of net
oper­ating losses. Enclose a copy of Federal Schedule C or F.
Line 37 - List of Businesses
Enter in the spaces provided the type of business(es), address,
and net profit (loss) from the operation of a business, profession,
or other activity carried on by the estate or trust after provision
for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the
method of accounting used for Federal income tax purposes. Adjustments should be made to Federal Schedule C or F to comply
with the New Jersey income tax law.
• Add any amounts deducted for taxes based on income.
• Add interest from states or political subdivisions outside of
New Jersey which were not reported for Federal purposes.
• Add interest and dividends that were derived by the trade or
business.
• Add or subtract income or losses derived by the trade or business from rentals, royalties, patents, or copyrights.
• Add or subtract gains or losses from the sale, exchange, or
other disposition of the trade or business’s property, not including New Jersey exempt securities.
• Subtract interest which was taxable for Federal purposes but
is exempt for New Jersey purposes.
• Subtract the remaining meal and entertainment expenses (that
were disallowed on the Federal return).
• Deduct your qualified contributions to a self-employed 401(k)
plan. Contributions to a plan in excess of the Federal limits,
which are not an allowable deduction for Federal tax purposes, are also not deductible for New Jersey purposes.
• Add or subtract the net adjustment from the Gross Income
Tax ­De­preciation Adjustment Worksheet GIT-DEP, Part 1,
line 7. Be sure to retain the completed worksheet for your
records. See outside back cover for how to request Worksheet
GIT-DEP and instructions.
• Subtract the New Jersey allowable IRC Section 199 deduction
which must be calculated on Form 501-GIT, Domestic Production Activities Deduction. Form 501-GIT can be found on
the Division’s Web site (www.state.nj.us/treasury/taxation/).
In order for an income-producing activity to constitute a business
or pro­­fes­sion, it must be a commercial enterprise regularly con­
ducted for profit and meet the criteria listed in N.J.A.C. 18:351.1, Net Profits From Business.
Example
A trust invests in stock for its own financial benefit. It does
not offer its investment services to others for a fee. It derives
substantial income (gains from the sale of stock, interest, and
dividends) from the invest­ment activities. The trust’s income is
not net profits from a business or profession. It must report this
income as gains from the sale of stock, interest, and dividends.
Line 38 - Total Net Profits From Business
Enter on this line the total of all net profits (losses). Also enter
this amount on Page 1, Line 8. If this amount is a loss, enter “0.”
SCHEDULE B - Net Gains or Income From
­Disposition of Property
Line 39 - List of Transactions
The portion of gain or loss derived from the disposition of property owned by a sole proprietorship, partnership, an estate or
trust or, in general, an S corporation is reportable as net profits
from business on Line 8, distributive share of partnership income on Line 11, income from estates or trusts on Line 13, or
net pro rata share of S corporation income on Line 12. Enter in
the spaces provided all other net gains or income less net losses
derived from the sale, exchange, or other dispo­sition of property,
including real or personal property, whether tangi­ble or intangible, taxable under New Jersey law.
Note: If the estate or trust sold or transferred real property
in New Jersey and was required to make estimated tax
payments in connection with the sale or transfer, be sure
to include such payments on Line 30.
The basis to be used for computing gain or loss is the cost or
adjusted basis determined for Federal income tax purposes. New
Jersey income tax law has uncoupled from certain changes in
Federal depreciation and expense deduction limits. A New Jersey
depreciation adjustment may be required for assets placed in
service on or after January 1, 2004. Complete the Gross Income
continued
10
2010 Form NJ-1041
Schedule B - continued
Tax Deprecia­tion Adjustment ­Work­sheet GIT-DEP to calculate
the adjustment. In listing the gain or loss on disposition of rental
prop­erty, the New Jersey adjustment from Worksheet GIT-DEP,
line 6 must be taken into consideration. Be sure to retain the
completed worksheet for your rec­ords. See outside back cover
for how to request Worksheet GIT-DEP and instructions.
The New Jersey allowable IRC Section 199 deduction must be
calcu­­lated on Form 501-GIT, Domestic Production Activities
Deduction. The result should be taken into con­­­sid­­­er­ation in cal­­
cu­­­­­lating the gain or loss on disposition of applicable property.
Form 501-GIT can be found on the Division’s Web site
(www.state.nj.us/treasury/taxation/).
Complete Liquidation. If the estate or trust had an interest in a
partnership, a sole proprietorship, or an S corporation which sold
or disposed of virtually all of its assets in conjunction with the
complete liquidation of the entity, then the estate’s or trust’s portion of the gain or loss from the entity’s sale or disposition of its
assets must be reported as net gains or income from the disposition of property.
If an interest in a partnership, sole propri­et­or­ship, or rental property was sold, you may be required to use a New Jersey ad­justed
basis. If shares in an S cor­pora­tion were sold, you must use the
New Jersey adjusted basis. The gain or loss from the sale or liquidation of a sole proprietorship, a partnership interest, or shares
of S corporation stock must be reported as net gains or income
from disposition of property on Schedule B.
For information on calculating the New Jersey adjusted basis and the New Jersey reportable gain or loss, refer to rules
N.J.A.C. 18:35-1(c)5 (trade or business property), 18:35-1.3(d)2
(partnerships), or 18:35-1.5(k) (S corporations), and Tax Topic
Bulletins GIT-9P, Income From Partnerships, or GIT-9S, Income
From S Corporations.
All capital gains are taxed at their full amount. Thus, you may
deduct Federal passive losses in full in the year incurred, provided that there is a gain within the same category of income. No
preferential treatment is given to any capital gain.
All gains derived from installment sales must be reported in
the same tax year as reported for Federal income tax purposes.
If the New Jersey basis differs from the Federal basis, a New
Jersey installment sale calculation must be made and the New
Jersey gain must be reported. If the spaces provided are not sufficient, enclose a rider with the return. Enclose a copy of Federal
­Schedule D.
Line 40 - Capital Gains Distributions
Enter on this line the total amount of all capital gains
distributions.
Line 41 - Other Net Gains
Enter on this line the total amount of net gains or income
less net los­ses from disposition of property not included on
Lines 39 and 40.
Line 42 - Net Gains
Enter on this line the total of Lines 39, 40, and 41. Also enter
this amount on Page 1, Line 9. If this amount is a loss, enter “0.”
SCHEDULE C - Net Gains or Income From Rents,
­Royalties, Patents, and Copyrights
Line 43 - List of Property and Income
Net gains or income from rents, royalties, patents, and copyrights
that are derived by a sole proprietorship, a partnership, an estate or trust or, in general, an S corporation are reportable as net
profits from business on Line 8, distributive share of p­ artnership
income on Line 11, income from estates or trusts on Line 13, or
net pro rata share of S corporation income on Line 12. For all
other net gains or income from rents, royal­ties, patents, and copyrights, enter in the spaces provided the kind of property and the
net gains or net income less net losses as reported on the Federal
income tax return of the fiduciary for the taxable period. New
Jersey income tax law has uncoupled from certain changes in
Federal depreciation and expense deduction limits. A New Jersey
depreciation adjustment may be required for assets placed in service on or after January 1, 2004. C
­ omp­lete the Gross Income Tax
Deprecia­tion Adjust­ment Work­sheet ­GIT-DEP to calculate the
adjust­ment. In listing the income or loss for rental property, the
New Jersey adjust­ments from Worksheet GIT-DEP, lines 4 and 5
must be taken into con­sideration. Be sure to retain the completed
worksheet for your records. See outside back cover for how to
request Worksheet GIT-DEP and instructions.
The New Jersey allowable IRC Section 199 deduction must be
calculated on Form 501-GIT, Domestic Production Activities
Deduction. The result should be taken into con­­­sid­­­er­ation in cal­­
cu­­­­­lating the net gain, income, or loss resulting from the rental
of applicable property. Form 501-GIT can be found on the Division’s Web site (www.state.nj.us/treasury/taxation/).
The New Jersey Gross Income Tax Act has no provision, however, which allows the Division to distinguish between active
and passive losses. Nor is there a provision authorizing carryback or carryforward of such losses. Thus, you may deduct Federal passive losses in full in the year incurred, provided that there
is a gain within the same cate­gory of income. If the spaces provided are not sufficient, enclose a rider with the return. Enclose a
copy of Federal Schedule E.
Line 44 - Total Income by Category
Enter on this line the individual total of Columns (b), (c), (d),
and (e).
Line 45 - Net Income
Enter on this line the combined totals of Columns (b), (c),
(d), and (e). Also enter this amount on Page 1, Line 10. If this
amount is a loss, enter “0.”
11
2010 Form NJ-1041
SCHEDULE D - Beneficiaries’ Shares of Income
Line 46 - Beneficiaries’ Shares of Income
Enter in the spaces provided the name and address, state of residence, and social security number of each beneficiary to whom
estate or trust income was distributed or distributable during the
taxable year. In Column A enter the actual amount of income
distributed or required to be distributed to the beneficiaries. For
New Jersey nonresident benefi­ci­aries enter in Column B the New
Jersey source income distrib­uted or required to be distributed.
Do not include distributions of New Jersey tax-exempt income
or corpus distributions. Also enter in Column C the amount
of tax paid by partnerships on behalf of the estate or trust and
which was distributed to a nonresident beneficiary or grantor.
Tax paid by partnerships can only be distributed to a nonresident
bene­ficiary or grantor. No entry should be made in Column C for
a New Jersey resident beneficiary or grantor. If the spaces pro­
vided are not sufficient, enclose a rider with the return. Enclose a
copy of New Jersey Schedule NJK-1(s).
Grantor Trusts Only:
If the income from a grantor trust is reportable by or taxable
to the grantor for Federal income tax purposes, it is also taxable to the grantor, and not the trust, for New Jersey gross
income tax purposes. The following instructions should be
followed:
Line 46 - Beneficiaries’ Shares of Income
Enter the name and address, state of residence, and social
security number of the taxable grantor. In Column A, enter
the trust’s gross income from Line 14. For a New Jersey nonresident grantor enter in Column B the New Jersey source
income i­ncluded in the trust’s gross income. If the grantor is
a New Jersey resident, the total on Line 47C should be listed
on Line 31a and on Line 31c and can only be refunded to the
nonresident trust. Enter the amount on Line 47A on Line 15.
Line 16 (Total Income) should equal zero (“0”).
Line 47A - Total Distributions to Beneficiaries
Enter on this line the total of the income distributed or distributable. Also enter this amount on Page 1, Line 15.
Line 47B - New Jersey Source Income Distributed
Enter on this line the total of New Jersey source income distributed or distributable. Also enter this amount on Schedule G,
Line 10.
Do not enter an amount on this line for a nonresident beneficiary
if the income being distributed to the nonresident beneficiary
was received from a business entity (i.e., sole proprietorship,
partnership, LLP, or LLC) located in New Jersey and the business entity’s only activity is the purchase, holding, or sale of
intangible personal property, such as commodities or securities,
and such intangible personal property is not held for sale to customers. You must however, include such income in Column A.
Line 47C - Tax Paid on Behalf of Estate or Trust by
Partnerships and Distributed
Enter on this line the total tax paid on behalf of the estate or trust
by partnerships which was distributed to nonresident beneficiaries or grantor. Also enter this amount on Page 2, Line 31b.
SCHEDULE E - Credit for Income or Wage Taxes
Paid by New Jersey Estates or Trusts to Other
Jurisdictions
A resident estate or trust may be eligible for a tax credit against
its New Jersey tax if its income is from sources outside New Jersey and is sub­ject to both New Jersey income tax and the income
tax or wage tax imposed by another state of the United States or
political subdivision of such state or by the District of Columbia.
The fiduciary must com­plete this schedule to be allowed the
credit.
Note: New Jersey does not require that a copy of the income
tax return(s) filed with the other jurisdiction(s) be submitted with Form NJ‑1041. However, taxpayers should
retain complete copies of any returns filed with other
jurisdiction(s), including Electronic Filing Income Tax
Returns and associated schedules and worksheets which
establish the nature and source of the income being
taxed by the other jurisdiction. If the fiduciary return is
audited, the taxpayer will be asked to submit copies of
these or other documents.
Line 48 - Income Actually Taxed by Other Jurisdiction
Enter on this line the amount of income earned during the taxable year, after the deduction of the actual amount of income distributed or required to be distributed, which was subject to tax by
another ­juris­dic­­tion and also reported on the New Jersey return
and included in Schedule E, Line 49. Do not combine the same
income subject to tax by more than one jurisdiction. Income
subject to tax by foreign countries cannot be included in Line 48.
Line 49 - Income Subject to Tax by New Jersey
Enter on this line the amount of income taxed by New Jersey
from Page 1, Line 16 (Total Income).
Line 50 - Maximum Allowable Credit
To compute the amount to be entered on this line divide the income taxed by New Jersey (Schedule E, Line 49) into income
taxed by the other jurisdiction (Schedule E, Line 48) and multiply the result by the New Jersey tax (Page 2, Line 25). This is
the amount of maximum allowable credit.
Line 51 - Income Tax Paid to Other Jurisdiction
Enter on this line the total amount of income or wage tax paid
to the other jurisdiction on the amount of income indicated at
Schedule E, Line 48.
Line 52 - Credit Allowed
Enter on this line the lesser of Schedule E, Line 50 (maximum
allowable credit) or Schedule E, Line 51 (income or wage tax
continued
12
2010 Form NJ-1041
Schedule E - continued
paid to other jurisdiction). Also enter this amount on Page 2,
Line 26.
For more information on claiming a credit for taxes paid to another jurisdiction, request Tax Topic Bulletin GIT‑3W, Credit for
Taxes Paid to Other Jurisdictions (Wage Income), and GIT‑3B,
Credit for Taxes Paid to Other Jurisdictions (Business/Nonwage
Income).
SCHEDULE F - Allocation of Business Income to
New Jersey
Schedule F must be used by nonresident taxpayers who are required to complete and enclose a Gross Income Tax Business
Allocation Schedule (Form NJ-NR-A). This schedule is completed only by nonresidents carrying on business both inside and
outside New Jersey. See the instructions for Form NJ‑NR‑A on
page 13.
Schedule G - New Jersey Income of
­Nonresident E
­ states and Trusts
The New Jersey income tax liability of a nonresident estate or
trust is based on the percentage of its total income which comes
from New Jersey sources. Tax is computed on income from all
sources and then prorated according to the ratio that New Jersey income bears to income from both inside and outside New
Jersey.
Nonresident estates must report their income from all sources
(both in­side and outside New Jersey) on Lines 6–13 of Form
NJ‑1041 and their income from New Jersey sources on Lines 1–8
of Schedule G. These figures cannot be copied from figures reported on the Federal return.
Complete Schedule G before completing Line 16a of ­
Form NJ‑1041. If you complete Schedule G, be sure to en­‑
close it with your completed Form NJ-1041.
Lines 1–8 Income From New Jersey Sources
For each of the various categories of income, enter the portion
of the estate’s or trust’s income received during the taxable year
that comes from New Jersey sources.
Important: For every entry on Lines 6–13 of Form NJ‑1041,
there should be an entry on the corresponding line
on Schedule G. If none of the income in a particular category is from New Jersey sources, enter
“0” on the ap­propriate line on Schedule G.
Income or losses which a nonresident estate or trust receives
from a business entity (i.e., sole proprietorship, partnership, LLP,
or LLC) ­lo­cated in New Jersey will not be deemed to be derived
from New Jersey sources if the business entity’s sole activity is
the purchase, holding, or sale of intangible personal property,
such as commodities or securities, and such intangible personal
property is not held for sale to customers. You must, however,
include such income on the appro­priate line of Form NJ‑1041.
A nonresident estate or trust which carries on business both
inside and outside New Jersey must allocate business income
to determine the amount of income from New Jersey sources.
­Complete and enclose a separate Business Allocation Schedule
(Form NJ‑NR‑A) for each business required to allocate. Also
complete Schedule F on Page 3 of Form NJ‑1041.
Line 9 - Total Income From New Jersey Sources
Enter on Line 9 the total of Lines 1–8.
Line 10 - New Jersey Source Income Distributed to
­Beneficiaries
Enter on Line 10 the amount from Schedule D, Line 47B (total
New Jersey source income distributed to beneficiaries).
Line 11 - New Jersey Income
Subtract Line 10 from Line 9. Enter the result here and on ­
Page 1, Line 16a.
iNSTRUCTIONS FOR SCHEDULE NJK-1
Beneficiaries are subject to New Jersey gross income tax on the
net income from an estate or trust actually distributed or required
to be distributed during the taxable year. The fiduciary of an
estate or trust must provide each beneficiary with a New Jersey
Schedule NJK-1, Form NJ-1041 listing the total income distributed and the New Jersey source income distributed.
Prepare a Schedule NJK-1 for each beneficiary using the information listed on Schedule D, Form NJ-1041, Beneficiaries’
Shares of Income.
Tax Paid by Partnerships can only be distributed to a nonresident
beneficiary or grantor and can only be claimed on a nonresident
beneficiary’s or grantor’s income tax return.
For a grantor trust, in Part I, Beneficiary or Grantor Information,
enter the grantor’s information and New Jersey residency status.
In Part I, Estate or Trust Information, enter the grantor trust’s
information and New Jersey residency status. In Part III enter the
grantor’s income, gain, or loss by category as required to be reported for gross income tax purposes. For a nonresident grantor,
list the tax paid by partnership(s) on behalf of the trust from
Schedule D, Line 47C.
Do not include distributions of New Jersey tax-exempt income
or corpus distributions.
Include the NJK-1(s) with Form NJ-1041.
2010 Form NJ-1041
13
business allocation schedule (form nj-nr-a)
General Instructions
If business activities are carried on both inside and outside
New Jersey, business income may be allocated to determine the
amount of income from New Jersey sources. Carrying on business activities out­side New Jersey means maintaining, operating,
or occupying a regular place of business outside New Jersey,
such as an office, shop, store, warehouse, factory, agency, or
other place where the business’s affairs are system­atically and
regularly conducted.
The business may not allocate income if it has only an occasional or isolated business transaction outside the State. Likewise, if the ­busi­ness has no regular place of business outside
New Jersey, it may not allocate income, even though its representatives travel outside the State for the purposes of performing
duties connected with the trade or business, and make sales or
perform services for persons or corpora­tions located outside the
State.
Be sure that Form NJ‑NR‑A is enclosed with Form NJ‑1040NR,
NJ‑1041, or NJ‑1065, and that the name and address on the
Business Allocation Schedule agree exactly with the name and
address on the return with which it is enclosed.
Section 1 - Business Locations
Use Section 1 to list the locations where the business activities
are conducted. In Columns (a) and (b) list the exact locations at
which the business carries on activities both inside and outside
the State. List all business locations. In Column (c) describe the
places listed in Columns (a) and (b) (i.e., branch office, agency,
factory, warehouse, etc.). In Column (d) indicate whether the
business rents or owns each location listed. Enclose additional
sheets if necessary.
Section 2 - Average Values
Use Section 2 to determine the average values of your business
assets. The average value of property owned is determined by
adding (1) the book value of the property at the beginning of the
taxable year and (2) the book value of the property at the end of
the taxable year and dividing the sum by two.
The average value of property rented or leased is valued at eight
times the annual rent. Rent includes any amounts paid in addition to, or accrued in lieu of, rent for the period covered by the
return (such as interest, taxes, insurance, and repairs).
Line 1 - Real Property Owned
Column A
Enter on Line 1, Column A, the average value of the real property listed in Section 1 that was owned for the period covered by
the return. Include property located both inside and outside New
Jersey.
Column B
Enter on Line 1, Column B, the average value of the real property listed in Section 1 that was owned in the State. Include only
property located in New Jersey.
Line 2 - Real and Tangible Property Rented
Column A
Enter on Line 2, Column A, the average value of property, both
real and tangible, that was rented for the period covered by the
return. Include property located both inside and outside New
Jersey.
Column B
Enter on Line 2, Column B, the average value of property, both
real and tangible, that was rented in the State. Include only property located in New Jersey.
Line 3 - Tangible Personal Property Owned
Column A
Enter on Line 3, Column A, the average value of the tangible
personal property that was owned and used in the business for
the period covered by the return. Include property located both
inside and outside New Jersey.
Column B
Enter on Line 3, Column B, the average value of the tangible
personal property that was owned and used in the business in the
State. Include only property located in New Jersey.
Line 4 - Totals
Column A
Add Lines 1–3 of Column A and enter the total on Line 4,
Column A.
Column B
Add Lines 1–3 of Column B and enter the total on Line 4,
Column B.
Section 3 - Business Allocation Percentage
Use Section 3 to determine the business allocation percentage
that must be applied to business income. The Business Allocation Percent­age must be applied to business income from
all sources in order to determine the amount from New Jersey
sources.
Line 1 - Average Values of Property
Line 1a - In New Jersey
Enter on Line 1a the average values of the business property in
New Jersey from Line 4, Column B, Section 2.
14
2010 Form NJ-1041
Line 1b - Everywhere
Enter on Line 1b the average values of the business property
from everywhere (both inside and outside New Jersey) from
Line 4, Column A, Section 2.
Line 1c - Percentage in New Jersey
Divide the amount on Line 1a by the amount on Line 1b. The
result will be 100% or less. Enter the result on Line 1c.
Line 2 - Total Receipts From All Sales, Services,
and Other Business Transactions
Line 2a - In New Jersey
Enter on Line 2a the total of receipts from all sales made, services performed, and business transactions conducted in New
Jersey during the period covered by the return. This includes
sales made and services performed by partners, employees,
agents, agencies, or independent con­tractors of the business situated at or sent out from, the offices of the business (or its agencies) located in New Jersey. For example, if a sales­person working out of the New Jersey office of the business cov­ers the states
of New Jersey, New York, and Pennsylvania, all sales made are
to be allocated to New Jersey and reported on Line 2a.
Line 2b - Everywhere
Enter on Line 2b the total of receipts from all sales made, services per­formed, and business transactions conducted both inside
and outside New Jersey during the period covered by the return.
Line 2c - Percentage in New Jersey
Divide the amount on Line 2a by the amount on Line 2b. The
result will be 100% or less. Enter the result on Line 2c.
Line 3 - Wages, Salaries, and Other Personal
­Compensation Paid During the Year
Line 3a - In New Jersey
Enter on Line 3a the total of wages, salaries, and other personal
com­pensation paid to employees in connection with operations
carried on in New Jersey during the period covered by the return.
Compensation is paid in connection with operations carried on in
New Jersey if work is based in an office or other place of business located in New Jersey. Include only amounts paid to employees on Line 3a. Do not include payments to independent
contractors, independent sales agents, etc.
Line 3b - Everywhere
Enter on Line 3b the total compensation paid to employees both
inside and outside New Jersey during the period covered by the
return. Do not include payments to independent contractors,
independent sales agents, etc.
Line 3c - Percentage in New Jersey
Divide the amount on Line 3a by the amount on Line 3b. The
result will be 100% or less. Enter the result on Line 3c.
Line 4 - Sum of New Jersey Percentages
Add Lines 1c, 2c, and 3c and enter the total on Line 4.
Line 5 - Business Allocation Percentage
Divide the total on Line 4 by three and enter the result on Line 5.
Also enter this percentage on the appropriate line of the following returns:
• Part IV, Form NJ‑1040NR
• Line 16b, Form NJ‑1065
• Schedule F, Form NJ‑1041
If one of the fractions (property, receipts, or payroll) is missing,
the other two percentages are added and the sum is divided by
two. If two of the fractions are missing, the remaining percentage may be used as the allo­cation factor. A fraction is not missing merely because its numerator is zero, but is missing if its
denominator is zero.
15
2010 NJ-1041 Tax Table
2010 New Jersey Tax Table
for Form NJ-1041
Use this table if your taxable income on Line 22 is less than $110,000. If your taxable income is
$110,000 or more, you must use the Tax Rate Schedule on page 23 of this booklet.
Example: Mr. Evans is filing a fiduciary return for his mother’s estate. The taxable income
on Line 22 of Form NJ‑1041 is $39,875. First he finds the $39,850–$39,900 income line.
Next, he finds the column for “Your Tax Is:” and reads down the column. The amount
shown where the income line meets the tax amount column is $713. This is the tax amount
to be entered on Line 25 of Form NJ‑1041 (nonresidents, Line 23).
If Line 22
(Taxable Income) is—
At Least
39,800
39,850
39,900
39,950
Your Tax is—
711
713
715
717
But Less Than
39,850
39,900
39,950
40,000
2010 NEW JERSEY TAX TABLE (NJ-1041)
If Line 22
(New Jersey Taxable
Income) Is —
At But
Least
Less
Than
If Line 22
(New Jersey Taxable
Income) Is —
Your
At
But
Tax
Least
Less
Is:
Than
1,000
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
If Line 22
(New Jersey Taxable
Income) Is —
Your
At
But
Tax
Least
Less
Is:
Than
800
850
900
950
50
100
150
200
0
1
2
2
250
300
350
400
3
4
5
5
450
500
550
600
6
7
7
8
1,400
1,450
1,500
1,550
650
700
750
800
9
9
10
11
1,600
1,650
1,700
1,750
850
900
950
1,000
12
12
13
14
1,000
1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,800
1,850
1,900
1,950
2,000
1,050
1,100
1,150
1,200
14
15
16
16
1,250
1,300
1,350
1,400
17
18
19
19
1,450
1,500
1,550
1,600
20
21
21
22
2,400
2,450
2,500
2,550
1,650
1,700
1,750
1,800
23
23
24
25
2,600
2,650
2,700
2,750
1,850
1,900
1,950
2,000
26
26
27
28
If Line 22
(New Jersey Taxable
Income) Is —
Your
At
But
Tax
Least
Less
Is:
Than
2,000
2,050
2,100
2,150
2,200
2,250
2,300
2,350
2,800
2,850
2,900
2,950
3,000
2,050
2,100
2,150
2,200
28
29
30
30
2,250
2,300
2,350
2,400
31
32
33
33
2,450
2,500
2,550
2,600
34
35
35
36
3,400
3,450
3,500
3,550
2,650
2,700
2,750
2,800
37
37
38
39
3,600
3,650
3,700
3,750
2,850
2,900
2,950
3,000
40
40
41
42
If Line 22
(New Jersey Taxable
Income) Is —
Your
At
But
Tax
Least
Less
Is:
Than
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,800
3,850
3,900
3,950
4,000
3,050
3,100
3,150
3,200
42
43
44
44
3,250
3,300
3,350
3,400
45
46
47
47
3,450
3,500
3,550
3,600
48
49
49
50
4,400
4,450
4,500
4,550
3,650
3,700
3,750
3,800
51
51
52
53
4,600
4,650
4,700
4,750
3,850
3,900
3,950
4,000
54
54
55
56
Your
Tax
Is:
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
56
57
58
58
4,250
4,300
4,350
4,400
59
60
61
61
4,450
4,500
4,550
4,600
62
63
63
64
4,650
4,700
4,750
4,800
65
65
66
67
4,850
4,900
4,950
5,000
68
68
69
70
4,200
4,250
4,300
4,350
4,800
4,850
4,900
4,950
16
2010 NJ-1041 Tax Table
2010 NEW JERSEY TAX TABLE (NJ-1041)
If Line 22
(New Jersey Taxable
Income) Is —
At But
Least
Less
Than
If Line 22
(New Jersey Taxable
Income) Is —
Your
At
But
Tax
Least
Less
Is:
Than
5,000
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
8,000
70
71
72
72
8,000
8,050
8,100
8,150
11,000
11,050
11,100
11,150
73
74
75
75
8,200
8,250
8,300
8,350
115
116
117
117
11,200
11,250
11,300
11,350
76
77
77
78
8,400
8,450
8,500
8,550
118
119
119
120
11,400
11,450
11,500
11,550
79
79
80
81
8,600
8,650
8,700
8,750
121
121
122
123
11,600
11,650
11,700
11,750
82
82
83
84
8,800
8,850
8,900
8,950
124
124
125
126
11,800
11,850
11,900
11,950
84
85
86
86
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
126
127
128
128
12,000
12,050
12,100
12,150
87
88
89
89
9,200
9,250
9,300
9