Please elaborate. To qualify for this state exclusion:
1. You (and/or your spouse/civil union partner, if filing jointly) were 62 or older or disabled as defined by Social Security guidelines on the last day of the tax year (December 31 for calendar year filers); and
2. Your total income for the entire year was $100,000 or less.
But see Line 20b instructions on page 15 here:
https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf
