Yes. From NJ Dept of the Treasury:
Nonresidents who receive income from New Jersey sources and who have total income from all sources (both inside and outside New Jersey) that exceeds the filing threshold amount for their filing status must file a New Jersey nonresident income tax return. The filing threshold amount is $20,000 for those who file as married/CU couple filing joint return, head of household, or qualifying widow(er)/surviving CU partner. The threshold is $10,000 for those filing married/CU partner filing separately or single. You are a nonresident for tax purposes if:
- You did not maintain a "permanent" home in New Jersey; and
- You did maintain a "permanent" home outside of New Jersey; and
- You did not spend more than 30 days in New Jersey.
Also, you are a nonresident if:
- New Jersey was not your domicile, and you spent 183 days or less here; or
- New Jersey was not your domicile, and you spent more than 183 days here, but you did not maintain a "permanent" home here.
Yes
No
