Were these HSA contribution done through your employer (code W in box 12 on your W-2), or directly to the HSA custodian? If in the first case, was the income earned from California or New Jersey sources (i.e., you were working in California/NJ or the money was made in California/NJ)? In the second case, were you living in California/NJ at the time of the HSA contribution?
The answer depends on whether there is a nexus to California or New Jersey for these HSA contributions. So tell us about the manner of the HSA contributions, where and when they were made, and why you are filing a nonresident New Jersey return.
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