The New Jersey Income Tax treatment of Roth IRAs conforms to the federal treatment, and are not taxable, provided the distributions are qualified distributions.
A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements.
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It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA set up for your benefit, and
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The payment or distribution is:
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Made on or after the date you reach age 59½,
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Made because you are disabled (defined earlier),
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Made to a beneficiary or to your estate after your death.
IRS Publication - IRA Distributions
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