Deductions & credits
Employer contributions to HSA's are included in New Jersey income as reflected in box 16 of the IRS form W-2 where the state is reported as New Jersey in box 15.
IRS form 1099-SA is not a required attachment on New Jersey state tax return paper filings.
New Jersey Resident Return NJ-1040 booklet page 41 does not mention IRS form 1099-SA because state income tax is not withheld on IRS form 1099-SA.
