topic Filing a Nonresident Return in NJ in State tax filing

Filing a Nonresident Return in NJ

faithbeerose — Tue, 24 Feb 2026 05:53:48 GMT

My business is a CA-based LLC and I file as an S-Corp. I make films and I was hired as a director by a NY-based company for a shoot last year. We shot for two days in New Jersey. Do I have to file a non-resident tax return in NJ? I tried to figure out how to do this on y taxes under state returns and it was trying to make me register my business as an NJ S-Corp, is that the only way?

Re: Filing a Nonresident Return in NJ

PatriciaV — Wed, 04 Mar 2026 22:30:03 GMT

If the work you performed in New Jersey was not the final product sold to the customer, you would not report NJ income. The general rule is income sourced in a state is taxed by that state, which implies a sale or payment occurred for the work in that state.

However, if the film was produced and finalized in New Jersey, you would need to file a non-resident New Jersey tax return.