topic NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation? in State tax filing

NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation?

zhongcaw — Mon, 09 Mar 2026 05:19:21 GMT

Hi,

NJ1040's line 19 is essentially NJ-DOP's line 4 which includes NJ-DOP's line 2 (capital gains distributions). Since it already includes all the dividends I received, can I just skip NJ1040's line 17 (dividends)? I feel dividends are taxed twice by NJ if I enter a number on line 17. Could anyone help with the question?

Thanks,

Zack

Re: NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation?

fanfare — Tue, 22 Feb 2022 07:23:17 GMT

The dividends on line 17 don't appear on NJ-DOP, so they can't be included in Line 4.

I don't know why you would think they do (other than there is a current problem with TurboTax NJ-DOP).

A dividend is not a disposition (sale) of an asset.

Re: NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation?

zhongcaw — Tue, 22 Feb 2022 13:47:12 GMT

Dividends can be apart of line 2 on NJ-DOP (Capital Gains Distributions). Page 11 on reference: https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf

Line 2: Capital Gains Distributions
Enter your capital gains distributions from Form 1099-DIV(s) or similar statement(s).

For NJ-DOP line 2, TurboTax enters 2a- Total capital gain distributions on my 1099-DIV which includes 1a- Total ordinary dividends. For NJ-1040 line 17 (dividends), TurboTax enters 1a- Total ordinary dividends on my 1099-DIV.

Therefore, 1a- Total ordinary dividends on my 1099-DIV is double taxed on my NJ state filing.

Re: NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation?

fanfare — Tue, 22 Feb 2022 15:14:29 GMT

"2a- Total capital gain distributions on my 1099-DIV which includes 1a- Total ordinary dividends."

This is not the case, Those are two independent items.

Because this is not the case you are not double taxed on amount in 2a.

If TurboTax is doing that, there is a problem with TurboTax not New Jersey.

Re: NJ-1040 line 17 (dividends) and 19 (ner gains) double taxation?

zhongcaw — Tue, 22 Feb 2022 15:21:43 GMT

Thank you. My 2a happens to be very close to 1a+1b on 1099-DIV so I thought 2a includes 1a which is incorrect. TurboTax is good with it. No more issue.