recovering unclaimed property from another state

[PStomski]

I am a Hawaii state resident.  In 2023 I recovered some unclaimed property from the state of New Jersey. The cash value is for some stock and interest earned since NJ took possession totaling about $300. They sent me a 1099-INT form.  I have entered it into my federal income tax calculation.

My question is this... in addition to my Hawaii state tax return,  do I also need to file a state return for New Jersey with just  the $300 income as documented in the 1099-INT?

[JamesG1]

No, you do not.

According to The TaxBook, page NJ-1, New Jersey filing requirements states:

Individuals must file if they have any New Jersey-source income and meet the filing requirements, above.

The $300 does not meet the income requirements for filing.

See also New Jersey Division of Taxation here.