I don't understand "qualification 1 - special exclusion" If I am eligible to receive social security but chose not to what should I answer

[KatrinaB48 · Accepted solution]

You should answer yes to this question since you were eligible for social security benefits. The state of New Jersey says, "This exclusion is for taxpayers who cannot receive Social Security or Railroad Retirement benefits. Since most taxpayers qualify for those benefits, few taxpayers are eligible to use the special exclusion. If you qualify, you can claim this benefit even if you used your maximum pension exclusion."