NJ Non Resident Filing Requirement

[user17711083417]

I am a TX resident and received an estate K-1 with a capital loss from a NJ estate.  No taxes were withheld and I do not have any other NJ income.  Since my allocated income would be -0-, am I required to file a return?

[RobertB4444]

No, you're not.  You don't have any income for the year so you don't have to file and New Jersey doesn't allow you to roll losses into future years so there wouldn't be any point in filing even if it would have helped you next year.