Are you a New Jersey resident? New Jersey residents are taxed on income earned anywhere. Non-residents are taxed on “New Jersey source income”.
If you are not a NJ resident – and had no income connected to NJ – then you would not have to file a NJ income tax return and do not have to report your overseas income to NJ. If you are a resident, file a NJ-1040.
Resident
New Jersey says: “A New Jersey resident must report all taxable income received, whether from New Jersey sources or not, on the State return.” See New Jersey Resident Return Examples
Nonresident
For nonresidents, New Jersey income tax liability is based on the percentage of your total NJ income.
You can be a New Jersey resident even if you did not spend one day in New Jersey if NJ is your permanent home (domicile). For example, you may remain a New Jersey resident while temporarily working out of state, attending university or serving in the military.
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.
Part-Year Residents and Nonresidents Understanding Income Tax
