Line 28c should add Line 28a and 28b. There may be an unclaimed pension exclusion amount or special treatment based on how the interview was completed.
To make sure your details are accurately captured, return to the interview and run through the interview again.
To prove the calculation and check the rules, see the 2020 Instructions for the NJ-1040, beginning on page 21.
GIT 1 & 2: New Jersey Retirement Income.
