Married filing jointly but wife moved to DE from NJ, how to file the state tax?

[Kevinjjfr]

I moved from NJ to DE in mid Jun 2024, but my husband still stayed in NJ until Dec 2024 due to his job. 

We file tax jointly, and how should we file the state tax this year? Can we still file jointly for NJ tax? I am not sure if I need to file a separate NJ tax and he files a separate DE? 

[TomD8 · Accepted solution]

For tax year 2024, you will file as a part-year resident of both NJ and DE.  Here's are NJ's rules for part-year residents:

https://www.nj.gov/treasury/taxation/njit26.shtml

If your husband moved to DE during the month of December, then he too is a part-year resident of both states.  If he was still living in NJ as of December 31st, then for 2024 he is a full-year resident of NJ.

In your situation, NJ requires that you use the same filing status on your NJ return that you use on your federal return.