Generally, you are a New Jersey resident for the tax year if you lived in NJ for the whole year.
If New Jersey is your domicile, you are considered a resident for New Jersey tax purposes, unless:
- You did not maintain a permanent home in New Jersey;
- You maintained a permanent home outside New Jersey; and
- You did not spend more than 30 days in New Jersey.
If New Jersey is not your domicile, you are only considered a resident if you maintain a permanent home and spend more than 183 days here.
State residency is different from federal residency. There are no exempt periods.
Regardless, if you worked in NJ, you are still subject to NJ income tax whether you file a resident or nonresident income tax return.
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