Sourced income earned in NJ after you moved would be income earned in New Jersey during your nonresident period. For example - if a taxpayer moved from NJ to NY on 6/30/21, but continued to work in NJ, the amount of income earned 7/1 and on would be sourced income from NJ earned as a nonresident of NJ (resident of NY).
¶16-505, Income Attributable to State Sources state that nonresidents that derive income from New Jersey sources are generally subject to gross income tax on the same categories of income as residents, ( Sec. 54A:5-8(a), R.S. ; Instructions, Form NJ-1040NR, New Jersey Non-Resident Income Tax Return) including:
- Wages, salaries, tips, fees, commissions, bonuses, and other remuneration for services performed in the state;
- Interest and dividend income received as a result of a business or profession carried on in the state and not 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;
- Net profits from a business, trade, or profession that is carried on inside the state;
- Net gains or income from disposition of tangible or intangible property in the state;
- Net gains or income from rents, royalties, patents, and copyrights ;
- Net gambling winnings from state sources other than the New Jersey State Lottery;
- The distributive share of partnership income from state sources; and
- The pro rata share of S corporation income attributable to state sources.
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