Employee business expenses are not deductible for New Jersey income tax purposes. However, you may exclude reimbursements for employee business expenses reported as wages on your W-2 if you satisfy all the following conditions:
- Your reimbursed expenses are job related.
- You are required to, and do, account for these expenses to your employer.
- Your reimbursement from your employer is the exact amount of the allowable expenses.
If you receive excludable reimbursements for employee business expenses that are included in your W-2 wages, enclose a statement explaining the amount you are excluding and your reasons for excluding this amount. Also enclose a copy of your federal Form 2106.
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