JamesG1
Expert Alumni

Deductions & credits

No, you do not.

 

According to The TaxBook, page NJ-1, New Jersey filing requirements states:

 

Individuals must file if they have any New Jersey-source income and meet the filing requirements, above.

 

The $300 does not meet the income requirements for filing.

 

 

 

See also New Jersey Division of Taxation here.

 

 

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