It depends - If you intent to return to NJ after living aboard and have kept ties to NJ, then you would want to file a full year NJ state income tax return. However, If you have permanently left NJ and moved aboard, you will just need to file an NJ part-year return to include all income from all sources worldwide for that part of the year you were an NJ resident only. (Then no other state return filing is needed for the part of the year you lived abroad.) If you are a US citizen, you will still need to file a federal return for the entire year to report worldwide income (even if you are only filing a part-year NJ state income tax return). However, any income that you earned outside the US being reported on your federal return may be eligible for a Foreign Earned Income Exclusion or a Foreign Tax Credit.
