NJ requirement to file

[ccthealias]

My child has unearned income >2700 but <10K.  We are filing a federal return for him but do we need to do it for our state (NJ) . We were under the impression that its not necessary if income was <10L

[rjs · Accepted solution]

You are correct. If the unearned income of more than $2,700 but less than $10,000 is the child's only income for the year he is not required to file a New Jersey tax return.