If you are not a New Jersey resident, you do not have to file the New Jersey tax return to report the income if you did not do the work in New Jersey. The address on the form is not conclusive of the income source.
However, you are probably still a New Jersey resident, unless you took steps to change your domicile. In this case, you will want to file a New Jersey resident return, and report all income regardless of where it was earned.
Domicile. A domicile is the place you consider your permanent home – the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave). You have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your New Jersey domicile. Moving to a new location, even for a long time, does not change your domicile if you intend to return to New Jersey. Your home, whether inside or outside New Jersey, is not permanent if you maintain it only for a temporary period to accomplish a particular purpose (e.g., temporary job assignment).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
