Nj 1040Ez Form – Fill Out and Use This PDF

New Jersey residents paying income tax have the option of filing a short form referred to as the NJ 1040EZ. This specific form simplifies the income tax process, making it possible for individuals to accurately file their state taxes in one easy step. Individuals who qualify use this convenient method of lodging state income tax filings that meet both Department of Taxation and Finance requisites and policies. The streamlined process requires three straightforward steps including completing required information, calculating your refund or payment owed, and submitting the form on time with proper remittances should any be due. Let NJ 1040EZ simplify your state filing needs.

Nj 1040Ez Form PDF Details

If you're filing taxes in New Jersey, chances are that you need to complete a NJ 1040EZ form. This type of form can be used as an easy option for those who wish to quickly and easily file their state income taxes without any adjustments or itemized deductions. Whether you’re a first-time filer or considering switching from another tax-filing method, it’s important to understand exactly what this form requires so that your taxes can be filed accurately and on time. In this blog post, we'll provide a comprehensive overview of the NJ 1040EZ form so that you know exactly what information is needed and how best to go about completing it.

Question	Answer
Form Name	Nj 1040Ez Form
Form Length	39 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	9 min 45 sec
Other names	W-2, nj 1040ez form, e-check, nj 1040ez

Form Preview Example

For Privacy Act Notification, See Instructions

NJ-1040EZ							STATE OF NEW JERSEY INCOME TAX-RESIDENT RETURN
NJ-1040EZ							STATE OF NEW JERSEY INCOME TAX-RESIDENT RETURN
2003							Fill in		if application for Federal extension is enclosed								Round down all amounts less than 50 cents. Round up all amounts of 50 through 99 cents.
2003							or enter confirmation #_________________________________										DO NOT ENTER CENTS.
							or enter confirmation #_________________________________										DO NOT ENTER CENTS.
								IMPORTANT! YOU MUST ENTER YOUR SSN (s).									13.	Wages, Salaries, Tips, etc. (Enclose W-2)								,
								IMPORTANT! YOU MUST ENTER YOUR SSN (s).
	Your Social Security Number									-		-										13


										-		-					14a.	Taxable Interest Income				14a				,
	Spouse’s Social Security Number																									,


																							,
	County/Municipality Code																14b.	Tax-Exempt Interest Income			14b
																	14b.	Tax-Exempt Interest Income
																		Do NOT include on Line 14a
			(See Table page 31)															Do NOT include on Line 14a								,
	Place label on form if all preprinted information is correct. Otherwise, print or type your name and address.																15.	Dividends				15
																	15.	Dividends	...............................................................

	Last Name, First Name and Initial (Joint filers enter first name and initial of each. Enter spouse last name ONLY if different)																									,
																	16.	NJ Gross Income (Add Lines 13, 14a, and 15)				16
																						16

																		(See instructions)								,
																		(See instructions)				17
																	17.	Total Exemption Amount (From Line 12e)				17
	Home Address (Number and Street, including apartment number or rural route)

																	18.	Medical Expenses (See instructions)				18				,
																	18.	Medical Expenses (See instructions)								,
																										,
	City, Town, Post Office										State			Zip Code			19. Taxable Income (Line 16 minus Lines 17 and 18)					19
																	19. Taxable Income (Line 16 minus Lines 17 and 18)
																										,

																	20.	Property Tax Deduction (See instructions)						20
																	20.	Property Tax Deduction (See instructions)
		FILING STATUS (Fill in only one)																								,
		FILING STATUS (Fill in only one)															21.	NEW JERSEY TAXABLE INCOME				21
1.					Single												21.	NEW JERSEY TAXABLE INCOME
2.					Married, filing joint return													(Line 19 minus Line 20)								,

																						22
																	22.	Tax (From Tax Table, page 33)				22
																				............................
		3. Married, filing separate return - must file Form NJ-1040
																										,
																	23.	Use Tax Due on Out-of-State Purchases				23
4.					Head of household


																		If no Use Tax, enter a ZERO (0)
																										,

5.					Qualifying widow(er)												24.	Total Tax (Add Line 22 and Line 23)				24
																	24.	Total Tax (Add Line 22 and Line 23)
																										,
		EXEMPTIONS
		EXEMPTIONS											6				25.	NJ Income Tax Withheld (Enclose W-2)				25
6.				Regular				Yourself		Spouse			6		ENTER		25.	NJ Income Tax Withheld (Enclose W-2)


													7														26
7.				Age 65 or Over				Yourself		Spouse					NUMBERS		26.	Property Tax Credit (See instructions)


8.				Blind or Disabled				Yourself		Spouse			8		HERE		27.	Estimated Payments/Credit from 2002 return				27				,



																		Fill in	if Form NJ-2210 enclosed
9.				Number of your qualified dependent children											9		28.	Fill in	if Form NJ-2210 enclosed						28
															9			New Jersey Earned Income Tax Credit


															10			Complete schedule on Page 2								,
10.				Number of other dependents											10							29
10.				Number of other dependents												29.	Total Payments and Credits (Add Lines 25 - 28) ..					29
11.				Dependents attending colleges								11					30.	AMOUNT OF TAX YOU OWE (See instructions)				30				,
11.				Dependents attending colleges																		30

12.				Totals	(For Line 12a - Add Lines 6, 7, 8, and 11)							12a			12b			Fill in	if paying by e-check or credit card.							,
12.				Totals	(For Line 12a - Add Lines 6, 7, 8, and 11)							12a			12b			Fill in	if paying by e-check or credit card.
					(For Line 12b - Add Lines 9 and 10)												31.	OVERPAYMENT				31
																						31

		Exemptions:			12c.. . . . . . . Line 12a______x $1,000 = ____________													(See instructions)								,
		Exemptions:			12c.. . . . . . . Line 12a______x $1,000 = ____________												32.	Total Deductions From Overpayment				32
																						32
					12d			Line 12b______x $1,500 = ____________
																		(From Page 2, Line 8)								,
							.											(From Page 2, Line 8)
					. . . . . . .12e. Total Exemption Amount												33.	.........................REFUND (Line 31 minus Line 32)				33
						Add Lines 12c and 12d. Enter result here and on Line 17.

NJ-1040EZ (2003) Page 2

EARNED INCOME TAX CREDIT SCHEDULE

You may be eligible for the New Jersey Earned Income Tax Credit if you claimed the Federal Earned Income Credit for 2003, your gross income on Line 16, Form NJ-1040EZ is $20,000 or less, and your filing status for New Jersey is the same as your filing status on your Federal income tax return. Complete this schedule to see if you are eligible. You are not eligible for the New Jersey Earned Income Tax Credit if your filing status is single or married, filing separate return or if you answer “No” to question 1 below. See instructions.

1.Did you file a 2003 Federal Schedule EIC on which you

listed at least one “qualifying child”?	Yes	No

2. Fill in oval if you had the IRS figure your Federal Earned Income Credit

3.	Enter amount of Federal Earned Income Credit from your	,
	2003 Federal Form 1040 or 1040A	,
4.	Enter 20% of amount on Line 3 here and on Page 1, Line 28

GUBERNATORIAL ELECTIONS FUND (If you fill in the Yes oval(s) it will not increase your tax or reduce

your refund)
Do you wish to designate $1 of your taxes for this fund?	Yes	No

If joint return, does your spouse wish to designate $1?	Yes	No

DEDUCTIONS FROM OVERPAYMENT

1.	Credit to your 2004 tax							,
2.	N.J. Endangered							,
2.	N.J. Endangered
	Wildlife Fund		$10		$20	Other
3.	N.J. Children’s Trust Fund						ENTER
	to Prevent Child Abuse						ENTER
	to Prevent Child Abuse	$10		$20		Other

HOMESTEAD REBATE APPLICATION

1. Enter the GROSS INCOME you reported on Line	1	,
16, Form NJ-1040EZ	1
16, Form NJ-1040EZ

2. Enter your New Jersey address on December 31, 2003, if different from address on Page 1.

Street Address _________________________________________ Municipality ____________________

3. Fill in your residency status during 2003	HOMEOWNER	TENANT

4.If you indicated “Homeowner” on Line 3, enter the block and lot number of the residence for which the rebate is claimed.

4.	N.J. Vietnam					AMOUNT
4.	N.J. Vietnam
	Veterans’ Memorial Fund	$10		$20	Other		OF

5.	N.J. Breast Cancer
5.	N.J. Breast Cancer
	Research Fund	$10		$20	Other	CONTRIBUTION

6.	U.S.S. New Jersey
	Educational Museum Fund	$10		$20	Other
7.	Other Designated Contribution
7.	Other Designated Contribution					0
	................(See instruction page 26)		$10	$20	Other	0		,
	................(See instruction page 26)		$10	$20	Other

8.	Total Deductions From Overpayment.
8.	Total Deductions From Overpayment.
	(Add Lines 1 through 7) Enter here and on Page 1, Line 32

Block

Lot

5.If homeowner, enter the total 2003 property taxes you (and your spouse) paid on your principal residence in New Jersey during 2003 ......

6.If tenant, enter the total rent you (and your spouse) paid on your principal residence in New Jersey during 2003..................................................

Qualifier

Division

Use

Under penalties of perjury, I declare that I have examined this income tax return and homestead rebate application, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration is based on all information of which the preparer has any knowledge.

	Your Signature	Date	Spouse’s Signature (if filing jointly, BOTH must sign)

I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below)			If you do not need forms mailed to you next year, fill in
			If you do not need forms mailed to you next year, fill in



		Paid Preparer’s Signature	Federal Identification Number

		Firm’s Name	Federal Employer Identification Number

Pay amount on Line 30 in full. Write social security number(s) on check or money order and make payable to:

STATE OF NEW JERSEY - TGI

Mail your check or money order with your NJ-1040EZ-V payment voucher and your return to:

NJ Division of Taxation Revenue Processing Center PO Box 641

Trenton, NJ 08646-0641

IF REFUND:

NJ Division of Taxation Revenue Processing Center PO Box 640

Trenton, NJ 08646-0640

You may also pay by e-check or credit card. For more information go to: www.state.nj.us/treasury/taxation

2003 NJ Charitable Funds		3

Line 2 - New Jersey — Endangered Wildlife Fund

Help keep NJ’s wildlife in our future! Over 73 endangered and threatened species struggle for survival in NJ, the most densely populated state in the nation – and each day brings them closer to extinction. You can help our biologists stem the tide of species and habitat loss. Contributions from compassionate people like you go toward conservation, research, restoration, and education – real dollars that help the Endangered & Nongame Species Program protect imperiled animals such as the bald eagle, bobcat, and bog turtle, plus over 400 other nongame

species in NJ. We receive no state-dedicated funding and rely on your support, so this year please “Check Off for Wildlife.” Thank you!

Please visit www.NJFishandWildlife.com/ensphome.htm for more info. For a free subscription to our newsletter, please write to Conserve Wildlife Foundation, PO Box 400, Trenton, NJ 08625-0400, or contact Patricia Shapella at 609-292-3707.

Line 3 - New Jersey — Children’s Trust Fund… “A Person Who Cares Can Prevent Child Abuse”

Every year thousands of children in New Jersey are neglected and abused. We rely on your support to ensure that community-based programs throughout New Jersey have the resources to prevent these tragedies and strengthen families. 100% of your contribution goes directly to support child abuse prevention programs such as:

•parent education and support groups

•home visitation for parents of newborns

•respite care for children with special needs and their families

You can help children in New Jersey have a safe and healthy childhood.

For more information and/or a copy of the Children’s Trust Fund’s booklet of current programs please contact: NJ Children’s Trust Fund,

PO Box 711, Trenton, NJ 08625-0711 Phone: 609-633-3992 Web: http://www.state.nj.us/humanservices/cap/njcap2.html

Line 4 - New Jersey — Vietnam Veterans’ Memorial Fund

“To Remember, To Heal, To Honor”

Your support honors 1,557 New Jerseyans whose names are engraved on the Memorial and helps us teach future generations about this unique time in our nation’s history at the Vietnam Era Educational Center.

For more information, write: New Jersey Vietnam Veterans’ Memorial, PO Box 648,

Holmdel, NJ 07733 or call: 1-800-648-8387. Visit us on the Web at http://www.njvvmf.org.

Line 5 - New Jersey — Breast Cancer Research Fund

YOUR STATE TAX REFUND TODAY HELPS OUR DAUGHTERS TOMORROW

Join the fight against breast cancer and help New Jersey based researchers find a cure now so our daughters won’t have to fight this disease in the future. 100% of your donation supports research relating to the prevention, screening, treatment, and cure of breast cancer. For further information, please contact: The New Jersey Commission on Cancer Research, PO Box 360, 28 West State Street, Rm. 505, Trenton, NJ 08625-0360, Phone: 609-633-6552. Web: www.state.nj.us/health

Line 6 - New Jersey — U.S.S. NEW JERSEY Educational Museum Fund

BATTLESHIP NEW JERSEY

New Jersey’s namesake Battleship would appreciate your continued support. Your contribution will be used to support the world-class Educational Museum as a tribute to Veterans of all of the Armed Forces.

For more information contact: Battleship New Jersey Foundation, Inc. 1715 Hwy. 35, Middletown, NJ 07748

Phone: 732-671-6488 Web: http://www.battleshipnj.org E-mail: bb62fdn@aol.com

continued

Contributions - continued

2003 NJ Charitable Funds

Line 7 - New Jersey — Other Designated Contribution

01 - Drug Abuse Education Fund - THE EPIDEMIC OF DRUG ABUSE NEEDS

YOUR HELP! Your contribution helps New Jersey children receive valuable education from highly trained uniformed law enforcement officers throughout the State in providing drug abuse education programs. Research has shown that the more resistance education children receive, the more likely they will be drug free. The monies raised will help maintain K-6 curricula and increase program activity to Middle School and High School students as well as parents.

For more information contact D.A.R.E. New Jersey at 292 Prospect Plains Rd., Cranbury, NJ 08512 or call 1-800 DARENJ1. Web address: http://www.dare.com

Line 7 - New Jersey — Other Designated Contribution

02 - Korean Veterans’ Memorial Fund

“To Honor, To Educate, To Recognize, To Commemorate”

Your support to the Korean War Memorial in Atlantic City honors all the New Jerseyans who served and especially the more than 837 soldiers who died during the Forgotten War. We need to inform future generations of the past so that no one ever forgets these men and women. Your contribution will be used to maintain this place of honor.

For more information, write: Korean War Memorial, c/o Dept. of Military and Veterans Affairs, PO Box 340, Eggert Crossing Road,

Trenton, NJ 08625-0340. Phone: 609-530-7049. http://www.state.nj.us/military/korea/

Line 7 - New Jersey — Other Designated Contribution

03 - Organ and Tissue Donor Awareness Education Fund

More than 2,500 critically ill New Jerseyans from all walks of life — parents, children, siblings, grandparents — are waiting for life-saving organ transplants. Each day 17 people on waiting lists will die due to the lack of donated organs. But you have the power to donate life. Just one organ and tissue donor can save up to 8 lives and enhance the health of 75 others. Your support will help raise awareness of this drastic need for organ and tissue donors. Begin today by checking off line 7 to help fund organ and tissue donor education awareness in New Jersey.

For more information, call 1-800-SHARE-NJ or visit www.sharenj.org

Line 7 - New Jersey — Other Designated Contribution

04 - NJ-AIDS Services Fund

New Jersey currently ranks fifth in the country in total cases of HIV infection with an estimated 60,000 people living with HIV/AIDS. Your donation will be used for prevention, education, treatment and research.

For more information write to: New Jersey AIDS Services Fund, c/o Positive Connection, 1514 Palisade Avenue, Union City, NJ 07087, or call 973-485-6596.

Line 7 - New Jersey — Other Designated Contribution

05 - Literacy Volunteers of America – New Jersey Fund

“Literacy is the key to personal freedom.”

Millions of adults in New Jersey cannot read, write, or speak English well enough to successfully complete everyday tasks. Since 1979, Literacy Volunteers of America - New Jersey (LVA-NJ) has helped to develop, strengthen, and support the operation of local tutoring programs throughout New Jersey. These programs use trained volunteers to provide free, one-to-one tutoring to adults at the lowest levels of literacy. Although 5,000 adults were tutored last year, thousands more remain on waiting lists. Your donation will enable LVA-NJ to help even more adults improve their lives through increased literacy. For more information call 1-800-848-0048 or visit http://members.aol.com/lvanj

continued

2003 NJ Charitable Funds		5

Contributions - continued

Line 7 - New Jersey — Other Designated Contribution

06 - New Jersey Prostate Cancer Research Fund

DONATE FOR DAD

Over the past several years, New Jersey has had the dubious distinction of consistently ranking in the top ten states in the nation for prostate cancer incidence and mortality. So join our fight against prostate cancer and help New Jersey cancer researchers find a cure. 100% of your donation supports approved prostate cancer research relating to the prevention, screening, treatment, and cure of prostate cancer. For further information, please contact: The New Jersey Commission on Cancer Research, PO Box 360, Room 505, 28 West State Street, Trenton, NJ 08625-0360, Phone: 609-633-6552. Web: www.state.nj.us/health

continued

Form NJ-1040EZ

Although you have been selected to receive this form, not everyone qualifies to file Form NJ-1040EZ. If you answer “Yes” to any of the questions below, you cannot file Form NJ-1040EZ.

Yes No

!! Were you a New Jersey resident for only part of the year 2003?

!! Is your filing status married, filing separate return?

!! Do you have income other than wages, interest, and dividends?

!! Is your return filed on a fiscal year basis?

!! Are you filing on behalf of a deceased person?

!! Do you wish to claim a credit for taxes you paid to another jurisdiction?

!! Are you self-employed?

!! Did you receive a capital gain distribution from a mutual fund or other regulated investment company?

!! Did you have two or more employers and wish to claim a credit for excess UI/HC/WD or DI contributions withheld?

!! Did you make a withdrawal from your IRA during 2003?

!! Did you receive taxable pension and annuity income or early retirement benefits?

!! Do you wish to use the Pension Exclusion or the Other Retirement Income Exclusion to reduce your taxable income?

!! Do you wish to deduct alimony and/or separate maintenance payments you made?

!! Do you wish to claim a property tax deduction/credit or homestead rebate and you:

—lived in more than one qualified New Jersey residence during the year?

—shared ownership or rent with someone other than your spouse?

—owned a home that contains more than one unit?

!! Did you have income below the minimum filing threshold (see page 13), have no overpayment, and wish to file only to claim a homestead rebate?

If you checked “Yes” to any of the above, you do not qualify to file Form NJ-1040EZ. Please see back cover for information about other filing options. For information on how to obtain forms, publications, or other assistance, see page 43.

FILING INFORMATION

2003 Form NJ-1040EZ		13

Use the following chart to determine which New Jersey income tax filing method you may use. This chart is a guide only and may not cover every situation. For information on NJ WebFile or electronic filing, see back cover. If you need assistance, contact the Division’s Customer Service Center (609-292-6400).

Who Must File

As a New Jersey resident you MUST FILE a New Jersey resident income tax return if–

Your filing status is:

and

Your gross income from all sources for the entire year was more than:

Single	Married, filing joint return
Married, filing separate return	Head of household
	Qualifying widow(er)
$10,000	$20,000

How Should I File?

Form NJ-1040EZ

TeleFile (By phone)

Form NJ-1040

Residency Status

Filing Status

Personal Exemptions/ Dependents

Income Sources

Amount of NJ Gross Income

Deductions

Credits

Payments

Homestead Rebate

Full-year NJ resident in 2003	∀ Full-year NJ resident in 2003 AND	Full-year or part-year NJ resident in
	∀ Filed 2002 NJ resident return	2003

Limited to:	Filing status (which must be the same	Any filing status
∀ Single	as on 2002 return) limited to:
∀ Married, filing joint return	∀ Single
∀ Head of household	∀ Married, filing joint return
∀ Qualifying widow(er)	∀ Head of household
	∀ Qualifying widow(er)

All personal exemptions and	Limited to:	All personal exemptions and
dependents you are eligible to	∀ Regular exemption for taxpayer	dependents you are eligible to claim
claim	and spouse
	∀ Dependent children, other
	dependents, and dependents
	attending colleges
	NOTE: Taxpayers age 65 or older or
	blind or disabled cannot TeleFile.

Limited to:	Limited to:	All sources of income
∀ Wages	∀ Wages
∀ Interest	∀ Interest ($2,500 or less)
∀ Dividends	∀ Dividends and capital gains distri-
	butions ($2,500 or less, combined)

No limit	No limit	No limit

Limited to:	Limited to:	All deductions you are eligible to
∀ Medical expenses and Archer	∀ Property tax deduction	claim
MSA contributions
∀ Property tax deduction*

Limited to:	Limited to:	All credits you are eligible to claim
∀ Property tax credit*	∀ Property tax credit
∀ NJ earned income tax credit	∀ NJ earned income tax credit
	∀ Excess UI/HC/WD or disability
	insurance contributions

Limited to:	Limited to:	∀ Withholdings from all sources
∀ Withholdings shown on W-2s	∀ Withholdings shown on W-2s	∀ Estimated tax payments for 2003
∀ Estimated tax payments for 2003		∀ Credit forward from 2002 NJ
∀ Credit from 2002 NJ return		return
∀ Payment made with extension		∀ Payment made with extension

Eligible homeowners and tenants*	All eligible homeowners and tenants	All eligible homeowners and tenants

*Residents who had more than one New Jersey residence during the year, shared ownership or rent with someone other than a spouse, or whose continued

principal residence had more than one unit CANNOT use Form NJ-1040EZ.

When to File

Generally, your New Jersey income tax return is due when your Federal income tax return is due. For calendar year filers, the 2003 New Jersey income tax return is due by April 15, 2004.

You cannot use Form NJ-1040EZ if you file on a fiscal year basis.

Postmark Date. All New Jersey income tax returns postmarked on or before the due date of the return are considered to be filed on time. Tax returns postmarked after the due date are considered to be filed late. When a return is postmarked after the due date, the filing date for that return is the date the return was received by the Division, not the postmark date of the return. Interest on unpaid liabilities is assessed from the due date of the return.

Extensions

Extensions of time are granted only to file your New Jersey resident income tax re- turn. There are no extensions of time to pay tax due. Penalties and interest are imposed whenever tax is paid after the original due date.

Four-Month Extension

You may receive a four-month extension of time to file your New Jersey resident income tax return if at least 80% of the tax liability computed on your Form NJ-1040EZ when filed is paid in the form of withholdings, estimated, or other pay- ments by the original due date, and

1.Federal extension filed. A copy of your Federal Application for Auto- matic Extension is enclosed with your final return and the oval at the top of the NJ-1040EZ is filled in (if the ex- tension application was filed by phone or online, your confirmation number is entered in the space provided at the top of Form NJ-1040EZ); or

2.No Federal extension filed. You file a request for a four-month extension on Form NJ-630, Application for Exten- sion of Time to File New Jersey Gross Income Tax Return, by the original due date of the return.

2003 Form NJ-1040EZ

Form NJ-630 must also be filed by the original due date if you are required to make a payment to satisfy the 80% requirement.

Extensions Beyond Four Months If you have requested and been granted a four-month extension, you may apply for an additional two-month extension before the original four-month extension expires. You must file Form NJ-630 if you require an extension of more than four months for New Jersey purposes and you are not re- questing an additional two-month exten- sion for Federal purposes. Otherwise, enclose a copy of your Federal applica- tion for an additional two-month exten- sion with your NJ-1040EZ when filed. Taxpayers who file Form NJ-630 will not receive an approved copy. We will notify you only if your request is denied.

If you fail to satisfy the requirements outlined for extensions, or you fail to file your return by the extended due date, your extension will be denied and penalties and interest will be imposed from the original due date of the re- turn. See “Penalties, Interest, and Col- lection Fees” on page 16.

Military Extensions

Special rules apply to members of the Armed Forces of the United States and ci- vilians providing support to the Armed Forces. For more information see the in- struction booklet for Form NJ-1040 or Tax Topic Bulletin GIT-7, Military Personnel.

How to Pay

The balance of tax due must be paid in full by the original due date of the return. If you owe less than $1, no payment is re- quired. You may make your payment by check or money order, electronic check (e-check), or credit card.

Check or Money Order. You will find a payment voucher (Form NJ-1040EZ-V) at the front of this booklet. If you owe tax and are sending the payment with your 2003 return, enter the amount of tax due in the boxes on the payment voucher. Do not make changes to any information pre- printed on the payment voucher. Instead make any necessary changes on Form NJ-1040EZ. For information about mail- ing forms, see “Where to Send Your Re- turn” on page 15.

Make check or money order payable to State of New Jersey – TGI. Write your social security number on the check or money order. Use social security numbers of both husband and wife for a joint return. Send your payment for the balance due with the payment voucher in the same envelope with your tax return.

If you are paying a balance due for the 2003 tax year and are making the first in- stallment of estimated tax for 2004, please use separate checks or money orders for each payment. Send your 2004 estimated tax payment with an NJ-1040-ES voucher to the address on that payment voucher. Do not include the estimated tax payment with your 2003 income tax return.

Electronic Check (e-check). You may be able to pay your 2003 New Jersey income taxes or make a payment of estimated tax for 2004 by e-check. This option is avail- able on the Division’s Web site (www.state.nj.us/treasury/taxation/). Tax- payers who do not have Internet access can make a payment by e-check by contacting the Division’s Customer Service Center at 609-292-6400. Do not send in the payment voucher if you pay your taxes by e-check.

When using e-check on the Web, you will need your social security number and date

You will need your bank’s 9-digit routing number and your account number to make a payment by e-check. Do not enter the check number as part of the account number. NO T E : The routing and account numbers may be in different places on your check.

continued

How to Pay - continued

of birth to make a payment. Be sure the social security number you enter matches the first social security number shown on the form for which you are making your payment, and the date of birth you enter is the date of birth for that person.

NOTE:

(1)If you do not enter your social security number and date of birth properly, you will not be able to pay by e-check.

(2)If you are filing a New Jersey return for the first time, or your filing status is dif- ferent than the filing status on your 2002 return, you may not be able to pay by e-check.

Credit Card. You may pay your 2003 New Jersey income taxes or make a pay- ment of estimated tax for 2004 by credit card. Pay by phone (1-800-2PAYTAX, toll-free) or directly over the Internet (www.officialpayments.com) and use a Visa, American Express, MasterCard, or Discover/Novus credit card. Do not send in the payment voucher if you pay your taxes by credit card.

There is a convenience fee of 2.5% paid directly to Official Payments Corporation based on the amount of your tax payment.

Time Limit for Assessing Additional Taxes. The Division of Taxation has three years from the date you filed your income tax return or the original due date of the return, whichever is later, to send you a bill for additional taxes you owe. There is no time limit if you did not file your tax return, or if you filed a false or fraudulent return with the intent to evade tax. The time limit may be extended if:

♦You amended or the IRS adjusted your Federal taxable income or your Federal earned income credit;

♦You amended your New Jersey taxable income;

♦You entered into a written agreement with the Division extending the time to make an assessment;

♦You omit more than 25% of your gross income on your New Jersey income tax return; or

2003 Form NJ-1040EZ

Credit Card Payment

Sample Convenience Fees

Transaction	Convenience	Total
Amount	Fee	Amount
$ 100.00	$ 2.50	$ 102.50
200.00	5.00	205.00
400.00	10.00	410.00
600.00	15.00	615.00
1,000.00	25.00	1,025.00
1,400.00	35.00	1,435.00
2,000.00	50.00	2,050.00
2,700.00	67.50	2,767.50
3,500.00	87.50	3,587.50
4,400.00	110.00	4,510.00
5,400.00	135.00	5,535.00
6,400.00	160.00	6,560.00
7,400.00	185.00	7,585.00
8,700.00	217.50	8,917.50
10,400.00	260.00	10,660.00
13,000.00	325.00	13,325.00
17,400.00	435.00	17,835.00
21,000.00	525.00	21,525.00
28,000.00	700.00	28,700.00
36,000.00	900.00	36,900.00
45,000.00	1,125.00	46,125.00
55,000.00	1,375.00	56,375.00
66,000.00	1,650.00	67,650.00
77,000.00	1,925.00	78,925.00
88,000.00	2,200.00	90,200.00

NOTE: Fees are subject to change.

For payments above $100,000, please contact the Official Payments Corp. Special Services Group at 1-877-754-4420

♦An erroneous refund is made as a result of fraud or misrepresentation by you.

Where to Send Your Return

Your packet contains a large envelope. Use the large envelope to mail your NJ-1040EZ along with related enclosures, payment voucher, and check or money order for any tax due. On the flap of the large envelope you will find preprinted address labels with different addresses for different categories of returns. To ensure your return is mailed properly:

1.Remove all labels along perforations from envelope flap; and

2.Choose the correct label for your return.

Mail Returns Requesting a Refund (or With No Tax Due) to:

STATE OF NEW JERSEY

DIVISION OF TAXATION

REVENUE PROCESSING CENTER

PO BOX 640

TRENTON NJ 08646-0640

Mail Returns Indicating Tax Due Together With Payment Voucher and Check or Money Order to:

STATE OF NEW JERSEY

DIVISION OF TAXATION

REVENUE PROCESSING CENTER

PO BOX 641

TRENTON NJ 08646-0641

3.Moisten and affix only the correct label on the front of the large return envelope.

Do not staple, paper clip, or tape your check or money order to the voucher.

Refunds

A return must be filed to claim a refund for overpayment of tax. If the refund is $1 or less, you must enclose a statement spe- cifically requesting it.

Time Period for Refunds. You have three years from the date the return was filed or two years from the time tax was paid, whichever was later, to claim a re- fund. If you and the Division agree in writing to extend the period of assess- ment, the period for filing a refund claim will also be extended.

Interest Paid on Refunds. If the Division takes more than six months to send you your income tax refund, you have a right to receive interest on that refund. Interest at the prime rate, compounded annually, will be paid from the later of:

♦the date the refund claim was filed;

♦the date the tax was paid; or

♦the due date of the return.

No interest will be paid when an over- payment is credited to the next year’s tax liability, or on an overpayment or portion of an overpayment which consists of a New Jersey earned income tax credit.

New Jersey law requires that any money owed to the State of New Jersey, any of its agencies, or the Internal Revenue Serv-

continued

DTAX TIP

Refunds - continued

ice be deducted from your refund or cred- it before it is issued. Homestead rebates may also be affected. These debts include, among other things, money owed for past due taxes, child support due under a court order, school loans, hospital bills, and IRS levies. If the Division applies your refund, credit, or rebate to any of these debts, you will be notified through the mail.

Deceased Taxpayers

You cannot use Form NJ-1040EZ if you are filing on behalf of a person who received

income in 2003 but died before filing a return.

Estimated Tax

Estimated tax means the amount which you estimate to be your income tax for the taxable year after subtracting payments, withholdings, and other credits.

You are required to make estimated tax payments using Form NJ-1040-ES

2003 Form NJ-1040EZ

Amended Returns

If you received an additional tax state- ment (W-2 or 1099) after your return was filed, or you discovered that you made any error or omission on your return, file an amended New Jersey resident return, Form NJ-1040X.

Changes in Your Federal Income Tax or Federal Earned Income Credit. If you receive a notice from the Internal Revenue Service that they changed your reported income, and that change altered your New Jersey taxable income, or if you receive a notice that your Federal earned income credit has been changed, and that change alters your New Jersey earned in- come tax credit, you must notify the Divi- sion of the change in writing within 90 days. File an amended tax return and pay any additional tax due.

If you file an amended Federal return which changes your New Jersey taxable income or your Federal earned income credit, you must file an amended New Jer- sey resident return, Form NJ-1040X, within 90 days.

Late Filing Penalty

5% per month (or fraction of a month) up to a maximum of 25% of the outstanding tax liability when a return is filed after the due date or extended due date. A penalty of $100 for each month the return is late may also be imposed.

Late Payment Penalty

5% of the outstanding tax balance may be imposed.

Interest

3% above the prime rate for every month or fraction of a month the tax is unpaid, compounded annually. At the end of each calendar year, any tax, penalties, and in- terest remaining due (unpaid) will become part of the balance on which interest is charged.

Collection Fees

In addition, if your tax bill is sent to our collection agency, a referral cost recovery fee of 10% of the tax due will be added to your liability. If a certificate of debt is is- sued for your outstanding liability, a fee for the cost of collection of the tax may also be imposed.

when your estimated tax exceeds $400. Instructions for computing the estimated tax and making the payments are included with the form. Review the amount of your New Jersey gross income tax on your ex- pected gross income (after deductions and credits) to determine if you need to make estimated tax payments for 2004.

To avoid having to make estimated tax payments, you may ask your employer to withhold an additional amount from your wages by completing Form NJ-W4. Fail- ure to file a Declaration of Estimated Tax or pay all or part of an underpayment will result in interest charges on the underpayment.

Underpayment of Estimated Tax. If you failed to make all of the required es- timated tax payments as described above, you should request Form NJ-2210, Underpayment of Estimated Tax by Indi- viduals, Estates or Trusts. Complete Form NJ-2210 to determine if interest is due and if so, calculate the amount. If you complete and enclose Form NJ-2210 with your return, fill in the oval below Line 27.

Accounting Method

Use the same accounting method for New Jersey gross income tax that you used for Federal income tax purposes. Income must be recognized and reported in the same period as it is recognized and re- ported for Federal income tax purposes.

Rounding Off to Whole Dollars

When completing your return you must show the money items in whole dollars. If you have to add two or more items to fig- ure the total to enter on a line, include cents when adding the items and round off only the total. When entering the rounded total on the line, eliminate any amount under 50 cents and increase any amount 50 cents or more to the next higher dollar.

Penalties, Interest, and Collection Fees

Penalty and interest should be included with the payment of any tax due.

Keeping Tax Records

Keep copies of your tax returns and the supporting documentation of income, age and/or disability, deductions, and credits until the statute of limitations has expired for each return. Generally, this is three years after the filing date or two years from the date the tax was paid, whichever is later.

Privacy Act Notification

The Federal Privacy Act of 1974 requires an agency requesting information from in- dividuals to inform them why the request is being made and how the information is being used.

Your social security number is used pri- marily to account for and give credit for tax payments. The Division of Taxation also uses social security numbers in the administration and enforcement of all tax laws for which it is responsible. In addi- tion, the Division of Taxation is required by law to forward an annual list to the Ad- ministrative Office of the Courts con-

continued

Privacy Act Notification - continued

taining the names, addresses, and social security numbers of individuals who file a New Jersey resident tax return or home- stead rebate application. This list will be used to avoid duplication of names on jury lists.

2003 Form NJ-1040EZ

Federal/State Tax Agreement

The New Jersey Division of Taxation and the Internal Revenue Service have entered into a Federal/State Agreement to ex- change income tax information in order to verify the accuracy and consistency of in- formation reported on Federal and New Jersey income tax returns.

Fraudulent Return

Any person who deliberately fails to file a return, files a fraudulent return, or at- tempts to evade the tax in any manner may be liable for a penalty up to $7,500 or imprisonment for a term between three and five years or both.

2003 Form NJ-1040EZ Line-by-Line Instructions

Social Security Number

DTAX TIP Your social security num- ber(s) is not printed

on your name and address

label. You must enter your social secu- rity number(s) in the space provided on the return, one digit in each box. If your filing status is married, filing joint return, remember to report both spouses’ num- bers in the order in which the names are listed on the return.

County/Municipality Code

Check the county/municipality code on your label (see example below). Do not use the label if any of the information is incorrect. If your label contains inaccu- rate information or you do not have a la- bel, enter your four-digit code, one digit in each box, from the table on page 31. If your municipality is not listed, enter the code for the municipality where you pay your property taxes. This code identifies the county and municipality of your cur- rent residence. The county and municipal- ity codes in these instructions are for Division of Taxation purposes only.

************************************************************

X X X X X X X X X X X X X X X X X X X X X X X X X X

SMIT	1111
SMITH JOHN & JANE
123 MAIN STREET		County/Municipality Code
TRENTON, NJ 08611

123123123900

Name and Address

Place the peel-off label at the front of this booklet in the name and address section at the top of the return. Do not use the label if any of the information is incorrect. If your label contains inaccurate information or you do not have a label, print or type your name (last name first), complete ad- dress and zip code in the spaces provided.

Also include your spouse’s name if filing jointly. Your refund and next year’s form will be sent to the address you provide.

If your legal residence and the address on the return differ, enclose a statement of explanation to avoid a delay in processing.

Filing Status (Lines 1 - 5)

Generally, you must use the same filing status on your New Jersey return as you do for Federal income tax purposes. Indi- cate the appropriate filing status. Fill in only one oval.

If spouses file a joint Federal income tax return, they must also file a joint New Jersey income tax return. If spouses file separate Federal returns, separate State returns must also be filed.

You cannot use Form NJ-1040EZ if your fil- ing status is married, filing separate return.

If you meet the requirements to file as head of household for Federal income tax purposes, you may file as head of house- hold for New Jersey. Certain married in- dividuals living apart may file as head of household for New Jersey if they meet the requirements to file as head of household for Federal purposes.

For more information on filing status, order Tax Topic Bulletin GIT-4, Filing Status.

Exemptions - Personal (Lines 6 - 8)

The exemptions claimed on Lines 6, 7, and 8 apply only to you and your spouse. The exemptions for age and disability are not available for dependents.

Line 6 - Regular Exemptions

As a taxpayer you may claim a personal exemption for yourself, even if you are a minor who is claimed as a dependent on your parents’ return. For your conven- ience, “Yourself” is already filled in. If you are filing a joint return, fill in the spouse oval as well. Add the number of ovals filled in and enter the result in the box on Line 6.

Line 7 - Age 65 or Older

If either you or your spouse were 65 years of age or older at the end of the tax year, you (and your spouse if qualified) are eli- gible for an additional exemption. You must enclose proof of age such as a copy of a birth certificate, driver’s license, or church records with your return the first time you claim the exemption. Fill in the appropriate oval(s). Add the number of ovals filled in and enter the result in the box on Line 7.

Line 8 - Blind or Disabled

If either you or your spouse were blind or disabled at the end of the tax year, you (and your spouse if qualified) are eligible for an additional exemption. “Disabled” means total and permanent inability to engage in any substantial gainful activity because of any physical or mental impair- ment, including blindness. You must en- close a copy of the doctor’s certificate or other medical records with your return the first time you claim the exemption. This information need not be submitted each year providing there is no change in your condition. Fill in the appropriate oval(s). Add the number of ovals filled in and enter the result in the box on Line 8.

continued

18		2003 Form NJ-1040EZ Line-by-Line Instructions

Exemptions - Dependency (Lines 9 - 11)

Enter the number of exemptions for your	NOTE: For a listing of taxable and tax-exempt
qualified dependents attending colleges in	income, order Tax Topic Bulletin GIT-11,
the box on Line 11.	New Jersey Resident Return Examples.

The exemptions claimed on Lines 9, 10, and 11 apply only to dependents. The ex- emption for dependents attending colleges is not available to you, the taxpayer, or your spouse.

Line 9 - Dependent Children

You may claim an exemption for each de- pendent child who qualifies as your de- pendent for Federal income tax purposes. Enter the number of your dependent chil- dren in the box on Line 9.

Line 10 - Other Dependents

You may claim an exemption for each other dependent who qualifies as your de- pendent for Federal income tax purposes. Enter the number of your other depen- dents in the box on Line 10.

Line 11 - Dependents

Attending Colleges

You may claim an additional exemption for each dependent under age 22 who is a full-time student at an accredited college or postsecondary institution for whom you paid one-half or more of the tuition and maintenance costs. Financial aid re- ceived by the student is not calculated into your cost when totaling one-half of your dependent’s tuition and maintenance. However, the money earned by students in College Work Study Programs is in- come and is taken into account. Remem- ber, to claim this additional exemption, each dependent must have already been claimed on Line 9 or 10.

Requirements

♦ Student must be under 22 years of
	age for the entire tax year.
♦	Student must attend full-time. “Full-
	time” is determined by the institution.
♦	Student must spend at least some part

Line 12 - Totals

Add Lines 6, 7, 8, and 11 and enter the to- tal in the box on Line 12a. Add Lines 9 and 10 and enter that total in the box on Line 12b.

Lines 12c - e - Exemption Amount

Calculate your total exemption amount as follows:

From Line 12a _____ ✕ $1,000 = _______

From Line 12b _____ ✕ $1,500 = _______

Line 12e - Total Exemption Amount _______

Enter the number of exemptions from Line 12a, Form NJ-1040EZ. Multiply the number by $1,000 and enter the result on Line 12c. Enter the number of exemptions from Line 12b, Form NJ-1040EZ. Multi- ply the number by $1,500 and enter the result on Line 12d.

Add together the exemption amounts cal- culated above and enter the total on Line 12e and Line 17, Form NJ-1040EZ.

Income (Lines 13 - 15)

Gross income means all income you re- ceived in the form of money, goods, prop- erty, and services unless specifically exempt by law. As a New Jersey resident you must report all taxable income you receive, whether from New Jersey or not, on your return.

You cannot use Form NJ-1040EZ if you had income other than wages, interest, or dividends.

Line 13 - Wages, Salaries, Tips, etc.

Enter the total amount you received dur- ing the taxable year from wages, salaries, tips, fees, commissions, bonuses, and other payments received for services per- formed as an employee. Include all pay- ments you received whether in cash, benefits, or property.

Enter the total of State wages, salaries, tips, etc. from all employment both inside and outside New Jersey. Be sure to take the figure(s) from the “State wages” box on your W-2(s). See sample W-2 on page 19. All W-2(s) must be enclosed with your tax return. Do not staple W-2(s) to your return.

NOTE: The “State wages” figure on W-2(s) you received from employment outside New Jersey may need to be adjusted to reflect New Jersey tax law.

You cannot use Form NJ-1040EZ if you paid taxes to another juris- diction on the wages

entered on this line and wish to claim a credit.

Retirement Plan Contributions. Under New Jersey law, contributions to retire- ment plans (other than 401(k) Plans) are included in the State wages figure on the W-2 in the year the wages are earned. This may cause your State wages figure to be higher than your Federal wages figure.

Federal Statutory Employees. If you are considered a “statutory employee” for Federal income tax purposes, you may not deduct your business expenses unless you are self-employed or an independent con-

of each of five calendar months of the

tax year at school.

♦ The educational institution must main-

tain a regular faculty and curriculum

and have a body of students in

attendance.

New Jersey gross income also includes the following which are not subject to Federal income tax:

♦Interest from obligations of states and their political subdivisions, other than New Jersey and its political subdivisions

♦Income earned by a resident from foreign employment

♦Certain contributions to pensions and tax-deferred annuities

♦Employee contributions to Federal Thrift Savings Funds, 403(b), 457, SEP, or any other type of retirement plan other than 401(k) Plans

continued

2003 Form NJ-1040EZ Line-by-Line Instructions		19

Line 13 - Wages, Salaries, Tips, etc. - continued

tractor under New Jersey law. The Federal label of “statutory employee” has no meaning for New Jersey gross income tax purposes. Business expenses may only be deducted from the business income of a self-employed individual.

If you are a self- employed individual, you cannot use Form NJ-1040EZ.

Meals and/or Lodging. You may exclude from the amount reported on Line 13 meals and/or lodging reported as wages on your W-2 provided that:

1.The meals and/or lodging were fur- nished on the business premises of your employer; and

2.The meals and/or lodging were fur- nished for the convenience of your em- ployer; and

For lodging only:

3.You were required to accept the lodg- ing as a condition of your employment.

If you exclude the value of meals and/or lodging from your wages, you must en- close a signed statement explaining how you have met these conditions. If the statement is not enclosed, your wages will be adjusted to represent the full amount shown on your W-2.

Food and maintenance payments made to New Jersey State Police officers as part of their union contract cannot be excluded from gross income. These payments do not meet the criteria above.

Employee Business Expenses. Employee business expenses are not deductible for New Jersey gross income tax purposes. However, you may exclude from the amount reported on Line 13 reimburse- ments for employee business expenses re- ported as wages on your W-2 provided that:

1.The expenses for which you are reim- bursed are job-related expenses;

2.You are required to and do account for these expenses to your employer; and

3.You are reimbursed by your employer in the exact amount of the allowable expenses.

If you receive excludable reimbursements for employee business expenses which are included in your wages on your W-2, en- close a statement explaining the amount you are excluding and your reasons for excluding this amount. Also enclose a copy of your Federal Form 2106.

Commuter Transportation Benefits. Certain amounts you receive from your employer up to $1,240 for using an alter- native means of commuting (such as pub- lic transportation, carpools, vanpools, etc.) may be excluded from your New Jer- sey gross income. Commuter trans- portation benefits may not be excluded from gross income unless your employer provides those benefits in addition to your regular compensation.

If the commuter transportation benefits you received exceed the maximum ex- cludable amount, the excess amount is

Sample W-2 (This form is for illustration only and is not reproducible.)

	a		Control number				2 2 2 2 2					Void	For Official Use Only !
	a		Control number										For Official Use Only !
													OMB No. 1545-0008

	b		Employer identification number														1	Wages, tips, other compensation						2 Federal income tax withheld
																	$						$
	c Employer’s name, address, and ZIP code																3	Social security wages						4 Social security tax withheld
																	$						$
																	5	Medicare wages and tips					6		Medicare tax withheld
																	$						$
																	7	Social security tips					8		Allocated tips
																	$						$
	d Employee’s social security number																9	Advance EIC payment					10		Dependent care benefits
																	$						$
	e		Employee’s first name and initial					Last name									11	Nonqualified plans					12a See instructions for box 12
																	$									$
																	13	Statutory	Retirement	Third-party			12b
																		employee	plan	sick pay						$
																										$
																	14	Other					12c
																		UI/HC/WD - $101.58								$
																		DI - $119.50					12d
	f Employee’s address and ZIP code																	DI P.P. #(Private Plan No.)								$
	f Employee’s address and ZIP code
15			State		Employer’s state ID number					16 State wages, tips, etc.					17 State income tax			18 Local wages, tips, etc.			19 Local income tax						20 Locality name
		NJ		234-567-890/000					$		32,250.00				$	525.00		$			$

									$						$			$			$
									$						$			$			$
						Wage and Tax								2003					Department of the Treasury—Internal Revenue Service
	Form W-2 Statement																			For Privacy Act and Paperwork Reduction
	Form W-2 Statement																					Act Notice, see separate instructions.

continued

20		2003 Form NJ-1040EZ Line-by-Line Instructions

Line 13 - Wages, Salaries, Tips, etc. - continued

taxable and is included in your gross in- come. Your W-2 form will show both the taxable and nontaxable benefit amounts. The taxable benefits are included in the “State wages” figure on your W-2, while the nontaxable benefits are not.

An employee who receives money to- wards commuter transportation benefits must provide his/her employer with suit- able proof (receipts, ticket stubs, etc.) to show that the employer-provided money was used for an alternative means of commuting.

Moving Expenses. Moving expenses are not deductible for New Jersey gross in- come tax purposes. However, you may exclude from the amount reported on Line 13 reimbursements for the following moving expenses if the Federal require- ments to claim moving expenses were met and the expenses were included in wages on your W-2.

1.The cost of moving your household goods and personal effects from the old home to the new home.

2.The actual expenses incurred by you for traveling, meals, and lodging when moving you and your family from your old residence to your new residence.

Reimbursements for any other moving ex- pense may not be excluded from income.

If you receive excludable reimbursements for moving expenses which are included in your wages on your W-2, enclose a statement explaining the amount you are excluding and your reasons for excluding this amount. Also enclose a copy of your Federal Form 3903.

Compensation for Injuries or Sickness.

Certain amounts received for personal in- juries or sickness are not subject to tax. You may exclude from the amount re- ported on Line 13 such amounts included as wages on your W-2 provided that:

1.The payments must be compensation for wage loss which results from ab- sence due to injury or sickness of the employee; and

2.The payments must be due and payable under an enforceable contractual obli- gation under the plan; and

3.The payments must not relate to sick leave wage continuation, the taking of which is largely discretionary and the payments are made regardless of the reason for absence from work.

If such payments are included in the State wage figure on your W-2, you must file Form NJ-2440 with your New Jersey re- turn to exclude them.

Line 14a - Taxable Interest

Report on Line 14a all of your taxable interest from sources both inside and outside of New Jersey from your Form 1099 statement(s). Include all taxable interest income even if you did not re- ceive a Form 1099. New Jersey taxable interest income includes interest from the following:

♦Banks

♦Savings and loan associations

♦Credit unions

♦Savings accounts

♦Earnings on nonqualified withdrawals from qualified state tuition program accounts, including the New Jersey Better Educational Savings Trust Pro- gram (NJBEST) accounts

♦Distributions from Coverdell education savings accounts (ESAs), but only the earnings portion

♦Checking accounts

♦Bonds and notes

♦Certificates of deposit

♦Ginnie Maes

♦Fannie Maes

♦Freddie Macs

♦Repurchase agreements

♦Life insurance dividends

♦Obligations of states and their political subdivisions, other than New Jersey

♦Any other interest not specifically exempt

Forfeiture Penalty for Early With- drawal. If you incur a penalty by with- drawing a time deposit early, you may subtract the amount of the penalty from your interest income.

If your taxable interest income on

Line 14a is more than $1,500, enclose a copy of Schedule B, Federal Form 1040, or Schedule 1, Federal Form 1040A.

Line 14b - Tax-Exempt Interest

Report all of your tax-exempt interest, as well as exempt interest dividends from a New Jersey Qualified Investment Fund, on Line 14b. If Line 14b is more than $10,000, you must include an itemized schedule detailing the amount received from each source. New Jersey tax-exempt interest income includes interest from:

♦Obligations of the State of New Jersey or any of its political subdivisions

♦Direct Federal obligations such as U.S. Savings Bonds and Treasury Bills, Notes, and Bonds

♦Earnings on qualified withdrawals from qualified state tuition program accounts, including the New Jersey Better Educational Savings Trust Pro- gram (NJBEST) accounts

♦Sallie Maes

♦CATS and TIGRS

♦Certain distributions from “New Jersey Qualified Investment Funds”

♦Distributions paid by mutual funds to the extent the distributions are attribu- table to interest earned on Federal obligations

New Jersey Qualified Investment Funds. A New Jersey Qualified Invest- ment Fund is a regulated investment com- pany in which at least 80% of the fund’s investments (other than cash or receiv- ables) are obligations issued either di- rectly by the Federal government or the State of New Jersey or any of its political subdivisions. The Fund must certify such status with the Division of Taxation annu- ally. If you received a distribution from a qualified investment fund, you may ex- clude from your income only the portion of the distribution which comes from qualified exempt obligations. Although excluded from income, the tax-exempt portion is reported on Line 14b. The tax- able portion of the distribution, if any, is reported as dividends on Line 15. By Feb- ruary 15, shareholders should be notified by the New Jersey qualified investment

continued

2003 Form NJ-1040EZ Line-by-Line Instructions		21

Line 14b - Tax-Exempt Interest - continued

fund of the portion of their distribution that may be excluded from income. Con- tact your broker to determine whether your fund qualifies.

Do not report interest earned on your IRA(s) on Line 14b, Tax-Exempt Inter- est Income.

When you total your interest income on Lines 14a and 14b, the amount should match the total of the taxable and tax- exempt interest you reported on your Fed- eral income tax return (if you filed a Federal 1040). Enclose a statement with your NJ-1040EZ explaining the differ-

Worksheet A

Deduction for Medical Expenses

(Keep for your records)

1.	Total nonreimbursed medical expenses	1. _____________
2.	Enter Line 16, NJ-1040EZ_______________✕ .02 =	2. _____________
3.	Medical Expenses Deduction. Subtract line 2 from
	line 1 and enter result here. If zero or less, enter zero	3. _____________
4.	Enter the amount of your qualified Archer MSA
	contributions from Federal Form 8853	4. _____________
5.	Total Deduction for Medical Expenses. Add lines
	3 and 4. Enter the result here and on Line 18, Form
	NJ-1040EZ. If zero, enter zero here and make no entry
	on Line 18, Form NJ-1040EZ	5. _____________

ence if the amounts do not match. For more information on tax-exempt interest income, order Tax Topic Bulletin GIT-5, Exempt Obligations.

Line 15 - Dividends

Enter on Line 15 the amount of dividends received during the year from investments (e.g., from stocks, mutual funds) or other income-producing activities which do not constitute a trade or business. The total amount of taxable dividends received, re- gardless of where earned, must be reported.

You cannot use Form NJ-1040EZ if you re- ceived capital gains distributions from

mutual funds or other regulated invest- ment companies.

Tax-Free Distributions. A distribution which is a return of your investment or capital and does not come from earnings or profits is a nontaxable capital or tax- free distribution. These distributions re- duce the basis of the stock or investment and are not taxable until your investment is fully recovered.

Insurance Premiums. Dividends re- ceived from insurance companies are not taxable unless the dividends received ex- ceed the premiums paid. Any interest from accumulated insurance dividends is taxable and must be reported on Line 14a.

Line 16 - New Jersey Gross Income

Enter on Line 16 the total of Lines 13, 14a, and 15.

DTAX TIP If you were a New Jersey resident for the entire year and your Gross In-

come on Line 16 is $20,000 or less

($10,000 if filing status is single), you have no tax liability to New Jersey and no return must be filed. If you are filing a return only to obtain a refund of taxes withheld or estimated payments made or to apply for the New Jersey earned income tax credit, stop here. Continue completing the return with Line 23. See instructions on page 24.

NOTE: If you qualify, you may receive a New Jersey earned income tax credit even if you have no tax liability to New Jersey and are not required to file a return. See the instructions for Line 28.

Exemptions and Deductions (Lines 17 - 18)

New Jersey law does not allow deduc- tions for adjustments taken on the Federal return such as employee business ex- penses, IRA contributions, and Keogh Plan contributions. However, be sure to keep records of all contributions to IRAs and Keogh Plans. You will need this in- formation when you make withdrawals in future years.

Line 17 - Exemptions

Enter the total exemption amount you cal- culated at Line 12e.

Line 18 - Medical Expenses

You may deduct certain medical expenses that you paid during the year for yourself,

your spouse, and your dependents. How- ever, you cannot deduct expenses for which you were reimbursed. Only ex- penses in excess of 2% of your income may be deducted. You may also deduct qualified Archer medical savings account (MSA) contributions. Use Worksheet A to calculate your deduction for medical ex- penses/Archer MSA contributions.

Allowable Medical Expenses. Medical expenses means nonreimbursed payments for physicians, dental and other medical fees, prescription eyeglasses and contact lenses, hospital care, nursing care, medi- cines and drugs, prosthetic devices, X-rays, and other diagnostic services con- ducted by or directed by a physician or dentist. In addition, medical expenses may also include amounts paid for trans- portation primarily for and essential to medical care and insurance (including amounts paid as premiums under Part B of Title XVIII of the Social Security Act, relating to supplementary medical insur- ance for the aged) covering medical care. As a general rule, medical expenses al- lowed for Federal income tax purposes will be allowed for New Jersey income tax purposes.

NOTE: Do not include on line 1, Work- sheet A, contributions you made to an Ar- cher MSA or any amounts paid or disbursed from an Archer MSA that have been ex- cluded from gross income.

Archer MSA Contributions. Enter on line 4, Worksheet A, the amount of your qualified Archer MSA contributions from Federal Form 8853. New Jersey follows

continued

22		2003 Form NJ-1040EZ Line-by-Line Instructions

Line 18 - Medical Expenses - continued

the Federal rules for this deduction. Your contribution may not exceed 75% of the amount of your annual health plan deduc- tible (65% if you have a self-only plan). Enclose Federal Form 8853 with your re- turn. Excess contributions that you with- draw before the due date of your tax return are not taxable. However, you must report the earnings associated with the ex- cess contributions you withdraw as wages on Line 13.

Line 19 - Taxable Income

Subtract Lines 17 and 18 from Line 16 and enter the result on Line 19. If Line 19 is zero or less, make no entry.

Property Tax Deduction/ Credit (Lines 20 and 26)

Eligible homeowners and tenants who pay property taxes, either directly or through rent, qualify for either a deduction or a re- fundable credit.

The property tax deduction reduces your taxable income. Your tax benefit varies depending on the amount of your taxable income, the amount of your property taxes or rent, and your filing status. To determine the actual tax benefit you will receive (how much you will reduce your tax liability) when claiming a property tax deduction, you must calculate your tax liability both with a deduction and with- out a deduction. The property tax credit reduces your tax due. The credit increases the total payments and/or credits on Line 29, Form NJ-1040EZ. These pay- ments and/or credits are subtracted di- rectly from your tax liability. Taxpayers who do not reduce their tax liability by $50 or more when claiming the property tax deduction should claim the property tax credit instead.

For recorded information on the property tax deduction/credit, call our automated TaxTalk service from a Touch-tone phone at 1-800-323-4400 (toll-free within New Jersey, New York, Pennsylvania, Dela- ware, and Maryland) or 609-826-4400. You may also request our publication Property Tax Deduction/Credit Fre- quently Asked Questions. See “NJ TaxTalk” on page 43.

Eligibility Requirements. To be eligible for a property tax deduction or credit:

♦You must have been domiciled and maintained a principal residence as a homeowner or tenant in New Jersey during 2003; and

♦Your principal residence, whether owned or rented, must be subject to local property taxes, and property taxes must have been paid on that resi- dence either as actual property taxes or through rent; and

♦Your rented dwelling must have its own separate kitchen and bath facili- ties; and

♦Your gross income on Line 16 is more than $20,000 ($10,000 if filing status is single) or you or your spouse were 65 years of age or older or blind or disabled at the end of the tax year.

Taxpayers who were not 65 years of age or older or blind or disabled on Decem- ber 31, 2003, with gross income of $20,000 or less ($10,000 if filing status is single) are not eligible for a property tax credit.

Principal Residence. A principal resi- dence means a homestead, either owned or rented, actually and continually occu- pied as your permanent residence. No property tax deduction or credit is al- lowed for a vacation home, a “second home,” or property which the owner rents to someone else.

You cannot use Form NJ-1040EZ if you lived at more than one qualified New Jersey

residence during the year, shared ownership or rent with someone other than your spouse, or you owned a resi- dence containing more than one unit and you wish to claim a property tax deduction/credit.

Homeowners. You may claim a property tax deduction or credit for the home in New Jersey that you owned and lived in as your principal residence provided it was subject to local property taxes.

Condominiums and Co-ops. A con- dominium unit or a unit in a cooper-

ative housing complex or mutual housing corporation is considered a single-family dwelling for purposes of the property tax deduction or credit.

Continuing Care Communities. As a resident in a continuing care retire- ment community, you may qualify for a property tax deduction or credit as a homeowner if the continuing care con- tract requires you to bear the propor- tionate share of property taxes attrib- utable to your unit.

Disabled Veterans. Totally and per- manently disabled veterans who have a 100% exemption from local prop- erty taxes are not eligible for a prop- erty tax deduction or credit. If any portion of the dwelling is rented to a tenant and property taxes are paid by the disabled veteran owner on the rented portion, any tenant may be eli- gible for a property tax deduction or credit, but the property owner is not eligible.

Life Tenancy. You are also a home- owner if you have life tenancy rights or hold a lease for 99 years or more.

Tenants. You may claim a property tax deduction or credit for a home or apart- ment you rented in New Jersey and lived in as your principal residence, provided that the building is subject to local prop- erty taxes and your dwelling unit contains its own separate kitchen and bathroom. You do not qualify for a property tax de- duction or credit if you reside in a unit which only has access to a kitchen or bathroom.

Mobile Homes. If you own a mobile home which is located in a mobile home park, you qualify for a property tax deduction or credit as a tenant. For more information on mobile homes, contact the New Jersey Division of Taxation Customer Service Center.

Tax-Exempt, Subsidized, and Cam- pus Housing. Tenants living in dwell- ings which are not subject to local property taxes are not eligible for a property tax deduction or credit. This includes tenants living in tax-exempt housing or other dwellings owned by

continued

2003 Form NJ-1040EZ Line-by-Line Instructions		23

Property Tax Deduction/Credit (Lines 20 and 26) - continued

the State, County, Municipal, or Fed- eral government; students living in on- campus apartments at State colleges and universities; and tenants living in dwellings owned by religious, chari- table, or other nonprofit organizations (including on-campus apartments at private nonprofit colleges and univer- sities), if the property is exempt from local property taxes. Do not enter a figure on Line 20 or Line 26 of the tax return. If you are not sure whether the dwelling you rent is subject to local property taxes, con- tact your municipal tax assessor for information. The Division of Taxa- tion audits returns to ensure that only qualified applicants claim the property tax deduction or the prop- erty tax credit.

Seniors or Blind/Disabled Persons. If either you or your spouse were 65 years of age or older or blind or disabled at the end of the tax year, and your gross income on Line 16 is $20,000 or less ($10,000 if filing status is single), and you satisfy the eligibility requirements, you qualify for a property tax credit in the amount of $50. If you have an overpayment on Line 31, complete the Homestead Rebate Applica- tion on the back of Form NJ-1040EZ, and your credit will automatically be sent to you with your homestead rebate. Do not complete Line 20 to claim a property tax deduction or Line 26 to claim a property tax credit.

If your income on Line 16 is below the minimum filing threshold (see page 13) and you do not have an overpayment on

Line 31, you cannot use Form NJ-1040EZ to apply for a homestead re- bate. You need to file Form HR-1040 or use another filing method (see back cover).

Line 20 - Property Tax

Deduction

If you satisfied the eligibility require- ments, you may deduct 100% of property taxes due and paid or $10,000, whichever is less. For tenants, 18% of the rent paid during the year is considered property taxes paid. Complete Schedule 1 below to determine the amount of your property tax deduction and whether you should elect to take the property tax credit on Line 26 in- stead of the deduction on Line 20.

Schedule 1 – Property Tax Deduction/Credit

Complete both columns of this schedule to find out whether the Property Tax Deduction or the Property Tax Credit is better for you.

1.	Property Tax. Enter the property taxes you paid in 2003. Renters enter 18% of rent paid in 2003.
	See instructions page 24.			1. ______________
2.	Property Tax Deduction. Enter Line 1 or $10,000, whichever is less. Also enter this amount
	on Line 4 below. See instructions page 24.			2. ______________

			Column A			Column B
3.	Taxable Income (Copy from Line 19 of your NJ-1040EZ)	3.			3.

4.	Property Tax Deduction (Copy from Line 2 of this schedule)	4.			4.	– 0 –

5.	Taxable Income After Property Tax Deduction (Subtract Line 4 from Line 3)	5.			5.
6.	Tax you would pay on Line 5 amount (Go to Tax Table or Tax Rate Schedules
6.
	and enter amount)	6.			6.

7.	Subtract Line 6, Column A from Line 6, Column B and enter the result here				7.

8.Is the Line 7 amount $50 or more?

Yes. You receive a greater tax benefit by taking the Property Tax Deduction. Make the following entries on Form NJ-1040EZ.

Form NJ-1040EZ	Enter amount from:
Line 20	Line 4, Column A
Line 21	Line 5, Column A
Line 22	Line 6, Column A
Line 26	Make no entry

No. You receive a greater tax benefit from the Property Tax Credit. Make the following entries on Form NJ-1040EZ.

Form NJ-1040EZ	Enter amount from:
Line 20	Make no entry
Line 21	Line 5, Column B
Line 22	Line 6, Column B
Line 26	Enter $50

continued

DTAX TIP

Line 1 - Property Tax/Rent

Enter on Line 1 your property taxes (or 18% of rent) due and paid during 2003 on your qualified residence.

You cannot use Form NJ-1040EZ if you lived at more than one qual- ified New Jersey resi-

dence during the year, shared owner- ship or rent with someone other than your spouse, or you owned a residence containing more than one unit and you wish to claim a property tax deduction/ credit.

Property Tax Reimburse-

ment Applicants. If you are eligible for a property

tax reimbursement for 2003 and file your application on Form PTR-1, enter on Line 1 the amount of your 2002 property taxes as reported on Line 14 of your 2003 Property Tax Reimbursement Application, Form PTR-1. (For homeowners, this is the gross amount of property taxes due before any senior citizen’s deduction or veteran’s deduction or REAP credit was subtracted. For mobile home owners, this is 18% of 2002 site fees.)

PTR-1 Example

2002 Property Taxes Paid	$4,000.00
Senior Citizen’s Deduction	+	250.00
Veteran’s Deduction	+	200.00
REAP Credit	+		0.00
2002 Gross Property Taxes Due	$4,450.00
(Line 1, Schedule 1)

If you are eligible for a property tax reim- bursement for 2003 and file your applica-

Completing Schedule 1

tion on Form PTR-2, enter on Line 1 the amount of your 2003 property taxes (mobile home owners use 18% of 2003 site fees) minus the amount of any prop- erty tax reimbursement you received for 2002. (For this calculation, homeowners use gross amount of property taxes due for 2003 before any senior citizen’s de- duction or veteran’s deduction or REAP credit was subtracted.)

PTR-2 Example

2003 Property Taxes Paid	$4,000.00
Senior Citizen’s Deduction	+	250.00
Veteran’s Deduction	+	250.00
REAP Credit	+	59.00
2003 Gross Property Taxes Due	$4,559.00
2002 Property Tax Reimbursement	–	196.00
Line 1, Schedule 1	$4,363.00

NOTE: If you owned your home with some- one other than your spouse or if your home consists of more than one unit, the amount of property taxes you report must reflect your percentage of ownership or the pro- portionate share of property taxes for the unit you occupy as your principal residence.

For more information on the Property Tax Reimbursement Program, request our publication Property Tax Reimbursement Frequently Asked Questions.

Line 2 - Property Tax

Deduction

Enter the amount on Line 1 or $10,000, whichever is less. Also enter this amount on Line 4, Column A.

Line 3 - Taxable Income

For each column, enter on Line 3, Sched- ule 1 the amount from Line 19, Form NJ-1040EZ.

Line 4 - Property Tax

Deduction

Enter on Line 4, Column A the amount from Line 2, Schedule 1.

Line 5 - Taxable Income After Property Tax Deduction

For each column, subtract Line 4 from Line 3 and enter the result on Line 5.

Line 6 - Tax on Line 5

For each column, enter on Line 6 the amount of tax on the income shown on Line 5. Use the Tax Table on page 33 or the Tax Rate Schedules on page 42 to cal- culate the amount of tax.

Lines 7 and 8 - Deduction/ Credit Determination

To determine whether a property tax de- duction or a property tax credit is more beneficial to you, subtract Line 6, Col- umn A from Line 6, Column B and enter the result on Line 7. If Line 7 is $50 or more, you will receive a greater benefit by taking the property tax deduction. If Line 7 is less than $50, you will receive a greater benefit by taking the property tax credit. Follow the instructions on Sched- ule 1 for completing Lines 20, 21, 22, and 26, Form NJ-1040EZ.

2003 Form NJ-1040EZ Line-by-Line Instructions

Line 21 - New Jersey Taxable Income

Subtract Line 20 from Line 19. If zero or less, make no entry.

Line 22 - Tax on Amount on Line 21

Compute your tax by using one of the fol- lowing methods.

Tax Table. If your New Jersey taxable in- come is less than $100,000, you may use

the New Jersey Tax Table on page 33 or the New Jersey Tax Rate Schedules on page 42 to find your tax. When using the tax table, be sure to use the correct col- umn. After you have found your tax, enter the amount on Line 22.

Tax Rate Schedules. You must use the New Jersey Tax Rate Schedules on page 42 if your New Jersey taxable income is $100,000 or more. Use the correct sched- ule for your filing status. After you have calculated your tax, enter the amount on Line 22.

Line 23 - Use Tax Due on Out-of-State Purchases

If you were a New Jersey resident and you purchased items or services that were subject to New Jersey sales tax, you are liable for the use tax at the rate of 6% of the purchase price if:

1.Sales tax has not been paid; or

2.Sales tax has been collected out of State at a rate less than 6%.

continued

2003 Form NJ-1040EZ Line-by-Line Instructions		25

Line 23 - Use Tax Due on Out-of-State Purchases - continued

In determining the net amount of use tax due, sales tax paid to certain other states may be taken as credit. Use tax is due 20 days after the items enter New Jersey. Use Form ST-18 to remit the use tax on a more timely basis. See page 43 of this booklet for information on how to obtain Form ST-18 and other forms.

If you owe use tax and are remitting it with Form NJ-1040EZ, enter the amount on Line 23. If you owe no use tax, enter “0.”

Line 24 - Total Tax

Enter on Line 24 the total of Lines 22 and 23.

Line 25 - New Jersey Income Tax Withheld

Enter on Line 25 the total New Jersey in- come tax withheld, as shown on your W-2 statement(s). The W-2 must indicate the amount of New Jersey tax withheld and the “State” box must indicate that the tax withheld was New Jersey income tax. See sample W-2 on page 19. Enclose the state copy of each W-2.

Do not include on Line 25 amounts with- held as New Jersey unemployment insur- ance/health care subsidy fund/workforce development partnership fund contribu- tions (shown on the W-2 as UI/HC/WD, if combined, or UI, HC, and WD if stated separately) or New Jersey disability in- surance contributions (may be shown as DI). These are not New Jersey income tax withholdings and may not be used as cred- its on Line 25.

For 2003, the maxi- mum employee contri- bution for UI/HC/WD was $101.58 and the

maximum employee contribution for DI was $119.50. You cannot use Form NJ-1040EZ if you had two or more em- ployers and you wish to claim a credit for excess UI/HC/WD or DI contribu- tions withheld.

All W-2 statements must reflect your cor- rect social security number for the with- holdings to be credited. If the social security number is missing or incorrect, you must obtain a corrected W-2 from your employer. Only your employer/payer can

issue or correct this form. If you have not received a W-2 form by February 15, 2004, or if the form you received is incorrect, contact your employer/payer immediately.

Line 26 - Property Tax Credit

If you satisfied the eligibility require- ments (see page 22) and you did not claim a property tax deduction on Line 20, you qualify for a property tax credit.

Do not complete Line 26 if:

♦You claimed a property tax deduction on Line 20; or

♦Your gross income on Line 16, Form NJ-1040EZ is $20,000 or less ($10,000 if filing status is single).

NOTE: If you are 65 years of age or older or blind or disabled, and you are not re- quired to file Form NJ-1040EZ because your gross income on Line 16 is $20,000 or less ($10,000 if filing status is single), and you satisfy the eligibility requirements, you qualify for a property tax credit in the amount of $50. If you have an overpayment on Line 31, complete and file the homestead rebate application on the back of Form NJ-1040EZ, and your credit will auto- matically be paid with your homestead re- bate. Do not claim the property tax deduction (Line 20) or the property tax credit (Line 26) on Form NJ-1040EZ.

If your income on Line 16 is below the minimum filing threshold (see page 13) and you do not have an overpayment on Line 31, you cannot use Form NJ-1040EZ to apply for a homestead re- bate. You need to file Form HR-1040 or use another filing method (see back cover).

Line 27 - New Jersey

Estimated Payments/Credit

From 2002 Return

Enter on Line 27 the total of:

♦Estimated tax payments made for 2003

♦Credit applied from your 2002 tax return*

♦Amount, if any, paid to qualify for an extension of time to file

*This is the amount of overpayment that you chose to carry forward on Line 1 of the “Deductions From Overpayment” sec- tion of your 2002 NJ-1040EZ resident re- turn (or Line 52 of your 2002 NJ-1040) as a credit towards your income tax liability for 2003. If you received a refund check for 2002, do not enter the amount of that refund check on Line 27.

Underpayment of Estimated Tax. Fill in the oval below Line 27 if you are enclos- ing Form NJ-2210. See “Estimated Tax” on page 16.

Payments Made Under Another Name or Social Security Number. If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, en- close a statement with your return ex- plaining all the payments you and/or your spouse made for 2003 and the name(s) and social security number(s) under which you made payments.

If your spouse died during the year and any estimated payment(s) were made un- der the deceased spouse’s social security number and other payments were made under your social security number, you must enclose a statement with your return listing the social security numbers and the amounts submitted under each social se- curity number.

New Jersey Earned Income Tax Credit (Line 28)

TAX TIP The New Jersey earned in- D come tax credit is a credit

for certain taxpayers who

work and have earned income. The credit reduces the amount of tax you owe and may also give you a refund, even if you have no tax liability to New Jersey. If you are eligible and file for a Federal earned income credit, you may also be eligible for a New Jersey earned income tax credit.

You must file a New Jersey resident in- come tax return to receive a New Jersey earned income tax credit, even if you are not required to file a return because your gross income is below the minimum in- come filing threshold.

continued

26		2003 Form NJ-1040EZ Line-by-Line Instructions

New Jersey Earned Income Tax Credit (Line 28) - continued

For tax year 2003, you are allowed a credit in the amount of 20% of your Federal earned income credit if:

♦The filing status on both your Federal return and your New Jersey return is married, filing joint return, head of household, or qualifying widow(er); and

♦Your New Jersey gross income on Line 16, Form NJ-1040EZ is $20,000 or less; and

♦You have at least one “qualifying child” for purposes of the Federal earned income credit.

NOTE: If your filing status is single, you may not claim a New Jersey earned income tax credit.

Line 28 - New Jersey Earned Income Tax Credit

If you satisfy the eligibility requirements above, complete the Earned Income Tax Credit Schedule on page 2 of Form NJ-1040EZ to calculate the amount of your New Jersey earned income tax credit.

Completing the Earned Income Tax Credit Schedule

Line 1. If you filed a 2003 Federal Sched- ule EIC on which you listed at least one “qualifying child,” fill in the “Yes” oval. Otherwise, fill in “No.” If you did not file a 2003 Federal Schedule EIC or if you did not have a qualifying child, you are not eligible for a New Jersey earned in- come tax credit.

Line 2. If you asked the Internal Revenue Service to calculate your Federal earned income credit, fill in the oval at Line 2. The IRS will provide information regard- ing Federal earned income credit recipi- ents to the Division of Taxation in October 2004. Please allow at least 4–6 weeks for the Division to process the in- formation and issue a check for your New Jersey earned income tax credit.

Line 3. Enter the amount of your Federal earned income credit from your 2003 Federal Form 1040 or Form 1040A.

Line 4. Enter 20% of Line 3, your Fed- eral earned income credit.

Federal Earned Income Credit ✕ .20 = Line 4

Enter the amount from Line 4 of the Earned Income Tax Credit Schedule on Line 28, Form NJ-1040EZ.

Line 29 - Total Payments and Credits

Add Lines 25 through 28 and enter the re- sult on Line 29.

Line 30 - Amount of Tax You Owe

If Line 24 is more than Line 29, subtract Line 29 (Total Payments and Credits) from Line 24 (Total Tax) and enter the result on Line 30. This is the amount you owe.

If you owe tax you may make a donation on Lines 2, 3, 4, 5, 6, and/or 7 in the “De- ductions from Overpayment” section (page 2, Form NJ-1040EZ), by adding the amount of your donation to your payment amount.

If you are enclosing Form NJ-2210, the amount of your payment should also in- clude interest calculated for the underpay- ment of estimated tax. See “Estimated Tax” on page 16. Make your check or money order for the total amount payable to “State of New Jersey – TGI.”

You may pay your 2003 New Jersey in- come taxes by electronic check (e-check) or credit card (Visa, American Express, MasterCard, or Discover/Novus). See “How to Pay” on page 14. Fill in the oval below Line 30 if you are paying by e-check or credit card. Do not send in the payment voucher if you pay your taxes by e-check or credit card.

Line 31 - Overpayment

If Line 24 is less than Line 29, subtract Line 24 (Total Tax) from Line 29 (Total Payments and Credits) and enter the result on Line 31.

Line 32 - Total Deductions From Overpayment

You must complete the “Deductions From Overpayment” section on page 2, Form NJ-1040EZ before completing Line 32.

Deductions From Overpayment:

Line 1 - Credit to Your 2004 Tax. Enter on Line 1 the amount of your overpay- ment that you wish to credit to your 2004 tax liability.

Contributions (Lines 2 - 7). Whether you have an overpayment or a balance due, you may make a donation to any of the following funds:

♦Endangered Wildlife Fund

♦Children’s Trust Fund

♦Vietnam Veterans’ Memorial Fund

♦Breast Cancer Research Fund

♦U.S.S. New Jersey Educational Mu- seum Fund

You may also make a donation to one of the following funds on Line 7:

♦Drug Abuse Education Fund (01); or

♦Korean Veterans’ Memorial Fund (02); or

♦Organ and Tissue Donor Awareness Education Fund (03); or

♦NJ-AIDS Services Fund (04); or

♦Literacy Volunteers of America – New Jersey Fund (05); or

♦New Jersey Prostate Cancer Research Fund (06).

Indicate the amount you want to contribute by checking the appropriate box(es) or en- tering any amount you wish to contribute.

If you are making a donation on Line 7, also enter the code number (01, 02, 03, 04, 05, or 06) for the fund of your choice. For your convenience, “0” is already entered.

The amount you donate will reduce your refund or increase your balance due. An amount must be entered when making a contribution.

If you are making a donation on Line 2, 3, 4, 5, 6, and/or 7, and you have a balance due, increase the amount of your payment by the amount you wish to contribute. If

continued

DTAX TIP

2003 Form NJ-1040EZ Line-by-Line Instructions		27

Line 32 - Total Deductions From Overpayment - continued

you are paying your tax due by check and including a donation, your check or money order must be made out to “State of New Jersey – TGI,” not to the charity or charities you selected. Your donation will be deposited in the appropriate fund(s) when your return is processed.

Line 8 - Total Deductions From Over- payment. Enter on Line 8 the total of Lines 1 through 7. Also enter this amount on Line 32.

Line 33 - Refund

Subtract Line 32 from Line 31. Enter the result on Line 33. This is the amount of your refund.

Gubernatorial Elections Fund

The Gubernatorial Elections Fund, fi- nanced by taxpayer designated $1 con- tributions, provides partial public financing to qualified candidates for the office of Governor of New Jersey. With its con- tribution and expenditure limits, the Gu- bernatorial Public Financing Program has since 1977 assisted 56 candidates to con- duct their campaigns free from the im- proper influence of excessive campaign contributions. Operation of the program has also permitted candidates of limited financial means to run for election to the State’s highest office. As a condition of their receipt of public financing, candi- dates must agree to participate in two de- bates which provide the public with an opportunity to hear the views of each can- didate. For more information on the Gu- bernatorial Public Financing Program, contact the New Jersey Election Law En-

forcement Commission at 609-292-8700 or write to:

NJ ELECTION LAW ENFORCEMENT COMMISSION

PO BOX 185

TRENTON NJ 08625-0185

Lists of contributors to gubernatorial can- didates and copies of reports filed by gu- bernatorial candidates may be viewed on the Election Law Enforcement Commis- sion Web site at: www.elec.state.nj.us.

Participation in the $1 income tax check- off protects the continuity and integrity of the Gubernatorial Elections Fund by pro- viding that funds will be reserved for fu- ture gubernatorial elections thereby deterring the use of needed funding for other purposes. If you want to designate $1 to go to help candidates for governor pay campaign expenses, fill in the “Yes” oval in the Gubernatorial Elections Fund section of the return. If you are filing a joint return, your spouse may also desig- nate $1 to this fund. Filling in the “Yes” oval will not in any way increase your tax liability or reduce your refund.

Signatures

Sign and date your return in blue or black ink. Both husband and wife must sign a joint return. The signature(s) on the form you file must be original; photocopied signatures are not acceptable. A return without the proper signatures cannot be processed and will be returned to you. This causes unnecessary processing de- lays and may result in penalties for late filing or a delay or denial of your home- stead rebate.

Preparer Authorization.

Because of the strict pro- visions of confidentiality, Division of Taxation personnel may not

discuss your return or enclosures with anyone other than you without your writ- ten authorization. If, for any reason, you want a Division of Taxation representa- tive to discuss your tax return with the in- dividual who signed your return as your “Paid Tax Preparer,” we must have your permission to do so. To authorize the Di- vision of Taxation to discuss your return and enclosures with your “Paid Tax Preparer,” fill in the oval below “Your Signature” line.

Don’t Need Forms Mailed to You Next Year? Taxpayers who pay someone else to prepare their returns probably do not use the income tax return booklets mailed to them each year. If you do not need a booklet mailed to you next year, fill in the oval below “Spouse’s Signature” line. Telling us that you do not need a booklet next year will help us reduce printing and mailing costs.

Tax Preparers. Anyone who prepares a re- turn for a fee must sign the return as a “Paid Preparer” and enter his or her social security number or Federal preparer tax identification number. Include the company or corporation name and Federal identifica- tion number, if applicable. A tax preparer who fails to sign the return or provide a tax identification number may incur a $25 pen- alty for each omission. Someone who pre- pares your return but does not charge you should not sign your return.

continued

28		2003 Homestead Rebate Application

Rebate Calculations

For tax year 2003, homestead rebates will be calculated as shown on the following chart.

Taxpayers Age 65 or Over and/or Totally and Permanently Disabled

	if your filing status is:	and your gross income is:			your rebate amount will be:

Homeowners	Married, Filing Joint Return		over	but not over
			over	but not over
		$	0	$ 70,000	Equal to the amount that property tax paid
	or				exceeds 5% of gross income. The minimum
	or				rebate is $150. The maximum is expected
					rebate is $150. The maximum is expected
	Head of Household				to be $775, but is subject to change.
	or		70,000	100,000	$100
	Qualifying Widow(er)		100,000		0	(not eligible)

Single

$	0	$ 35,000	Equal to the amount that property tax paid
			exceeds 5% of gross income. The minimum
			rebate is $150. The maximum is expected
			to be $775, but is subject to change.
	35,000	70,000	$150
	70,000	100,000	100
	100,000		0	(not eligible)

Tenants

Married, Filing Joint Return or

Head of Household or

Qualifying Widow(er)

	over	but not over
$	0	$ 70,000	Equal to the amount that rent constituting
			property tax (18% of rent) exceeds 5% of
			gross income. The minimum rebate is $100.
			The maximum is expected to be $775, but
			is subject to change.
	70,000	100,000	$100
	100,000		0	(not eligible)

Single

$	0	$ 35,000	Equal to the amount that rent constituting
			property tax (18% of rent) exceeds 5% of
			gross income. The minimum rebate is $100.
			The maximum is expected to be $775, but
			is subject to change.
	35,000	100,000	$100
	100,000		0	(not eligible)

Taxpayers Under Age 65 and Not Totally and Permanently Disabled

if your gross income is: your rebate amount will be:

Homeowners

Tenants

$ 40,000 or less

_________________

$100,000 or less

Maximum $ 90

_________________

Maximum $ 100

continued

	2003 Homestead Rebate Application					29
	2003 Homestead Rebate Application					29

Qualifications		Tax-Exempt, Subsidized, and Campus Housing
To be eligible for a New Jersey home-		Do not complete the Homestead Rebate Application on the back of Form
To be eligible for a New Jersey home-		NJ-1040EZ if the dwelling you rent is not subject to local property taxes; you
stead rebate:
stead rebate:		do not qualify for a rebate. If you are not sure whether the dwelling you rent is
♦ You must have been domiciled and
♦ You must have been domiciled and		subject to local property taxes, contact your municipal tax assessor for
maintained a principal residence as a
maintained a principal residence as a		information. The Division of Taxation audits returns to ensure that only qualified
homeowner or tenant in New Jersey
homeowner or tenant in New Jersey		applicants receive rebates.
during 2003; and		applicants receive rebates.
during 2003; and
♦ Your gross income for the entire year		Homeowners	park, you qualify for a rebate as a tenant.
must have been $100,000 or less (see		Homeowners	park, you qualify for a rebate as a tenant.
must have been $100,000 or less (see		You may claim a rebate for the home in	For more information on mobile homes,
Note under Line 1, Gross Income, be-			For more information on mobile homes,
			contact the Division’s Customer Service
		New Jersey that you owned and lived in
low). If you were a homeowner under
			Center.
		as your principal residence provided it
65 and not blind or disabled, you are

		was subject to local property taxes.
not eligible for a homestead rebate if
			Rebate Application

your income is over $40,000; and		Condominiums and Co-ops. A condo-
♦ Your principal residence, whether		Condominiums and Co-ops. A condo-	Line 1 - Gross Income
♦ Your principal residence, whether		minium unit or a unit in a cooperative	Line 1 - Gross Income
owned or rented, must be subject to		housing complex or mutual housing cor-	Enter on Line 1 the amount of income re-
local property taxes, and property		housing complex or mutual housing cor-	Enter on Line 1 the amount of income re-
local property taxes, and property		poration is considered a single-family	ported on Line 16, Form NJ-1040EZ.
taxes must have been paid on that resi-		poration is considered a single-family	ported on Line 16, Form NJ-1040EZ.
taxes must have been paid on that resi-		dwelling for purposes of the rebate.
dence either as actual property taxes or			NOTE:
through rent; and		Continuing Care Communities. As a	♦ Social Security and Railroad Retirement
♦ Your rented dwelling must have its own		resident in a continuing care retirement		benefits are exempt from New Jersey
♦ Your rented dwelling must have its own		community, you may qualify for a rebate		income tax and should not be reported
separate kitchen and bath facilities; and		community, you may qualify for a rebate		income tax and should not be reported
separate kitchen and bath facilities; and		as a homeowner if the continuing care		as income on Line 1.
♦ You must file Form NJ-1040EZ by		as a homeowner if the continuing care		as income on Line 1.
♦ You must file Form NJ-1040EZ by		contract requires you to bear the propor-	♦ If the amount on Line 1 is more than
April 15, 2004, or if you are filing un-		contract requires you to bear the propor-	♦ If the amount on Line 1 is more than
April 15, 2004, or if you are filing un-		tionate share of property taxes attributable		$100,000, you are not eligible for a 2003
der an extension, by the extended due		tionate share of property taxes attributable		$100,000, you are not eligible for a 2003
der an extension, by the extended due		to your unit.		homestead rebate. If you were a home-
date.		to your unit.		homestead rebate. If you were a home-
date.				owner under 65 and not blind or dis-
		Disabled Veterans. Totally and perma-		owner under 65 and not blind or dis-
You cannot use Form		Disabled Veterans. Totally and perma-		abled, you are not eligible	for a
You cannot use Form		nently disabled veterans who have a		abled, you are not eligible	for a
NJ-1040EZ to apply for		nently disabled veterans who have a		homestead rebate if your income is over
NJ-1040EZ to apply for		100% exemption from local property		homestead rebate if your income is over
a homestead rebate if		100% exemption from local property		$40,000. Do not complete the homestead
a homestead rebate if		taxes are not eligible for a homestead re-		$40,000. Do not complete the homestead
your income on		taxes are not eligible for a homestead re-		rebate application.
your income on		bate. If any portion of the dwelling is		rebate application.
Line 16 is below the minimum filing

		rented to a tenant and property taxes are
threshold (see page 13) and you do not		rented to a tenant and property taxes are	Line 2 - Address
have an overpayment on Line 31. In		paid by the disabled veteran owner on the	Line 2 - Address
have an overpayment on Line 31. In		paid by the disabled veteran owner on the	Complete the street address and municipal-
that case, you have until January 18,		rented portion, any tenant may be eligible	Complete the street address and municipal-
that case, you have until January 18,		rented portion, any tenant may be eligible	ity of the New Jersey residence for which
2005, to apply for your homestead re-		for a homestead rebate, but the property	ity of the New Jersey residence for which
bate using Form HR-1040.		owner is not eligible.	the rebate is claimed if different from the
		owner is not eligible.	address on the front of Form NJ-1040EZ.
Principal Residence. A principal resi-			address on the front of Form NJ-1040EZ.
Principal Residence. A principal resi-		Life Tenancy. You are also a homeowner
dence means a homestead, either owned or		Life Tenancy. You are also a homeowner
dence means a homestead, either owned or		if you have life tenancy rights or hold a	Line 3 - Homeowner/Tenant
rented, actually and continually occupied		lease for 99 years or more.	Status
as your permanent residence. No rebate		lease for 99 years or more.	Status
as your permanent residence. No rebate			Fill in the oval to indicate whether you
will be granted for a vacation home, a		Tenants	Fill in the oval to indicate whether you
will be granted for a vacation home, a		Tenants	were a homeowner or a tenant during
“second home,” or property which the		You may claim a rebate for a home or	were a homeowner or a tenant during
“second home,” or property which the			2003. Fill in only one oval.
owner rents to someone else.
		apartment you rented in New Jersey and


You cannot use Form		lived in as your principal residence, pro-	Homeowners
NJ-1040EZ to claim a		vided that the building is subject to local	Homeowners
NJ-1040EZ to claim a		vided that the building is subject to local	(Lines 4 and 5)
homestead rebate if		property taxes and your dwelling unit	(Lines 4 and 5)
you lived at more than		contains its own separate kitchen and	Line 4 - Block and Lot
one qualified New Jersey residence		bathroom. You do not qualify for a rebate	Line 4 - Block and Lot
during the year, shared ownership or		bathroom. You do not qualify for a rebate	Number
during the year, shared ownership or		if you reside in a unit which only has ac-	Number
rent with someone other than your		if you reside in a unit which only has ac-
rent with someone other than your		cess to a kitchen or bathroom.	If you filled in “Homeowner” on Line 3,
spouse, or you owned a residence con-		cess to a kitchen or bathroom.	If you filled in “Homeowner” on Line 3,
spouse, or you owned a residence con-

taining more than one unit.	Mobile Homes. If you own a mobile	enter the Block and Lot Number of your
taining more than one unit.		principal residence on December 31,

	home which is located in a mobile home
	home which is located in a mobile home	2003, or the last day that you were a resi-
		2003, or the last day that you were a resi-

continued

30		2003 Homestead Rebate Application

Homeowners (Lines 4 and 5) - continued

dent homeowner in 2003. Include quali- fier if applicable. (Only condominiums may have qualifiers assigned to them.) You may obtain this information from your current property tax bill or from your local tax assessor.

Line 5 - Property Tax

Enter on Line 5 the total amount of prop- erty taxes paid on your principal residence in New Jersey during the year. Report only the actual amount of property taxes that were due and paid to the local taxing au- thorities during 2003. If no property tax payments were made by December 31, 2003, you may not claim a homestead rebate.

Residents of cooperative dwelling units must obtain from their cooperative’s man- agement their share of property taxes for the residential unit they occupy.

Residents of continuing care retirement fa- cilities may not include charges for any- thing other than their share of property taxes as specified in their continuing care contract.

Tenants (Line 6)

Line 6 - Rent

Enter on Line 6 the total amount of rent paid on your principal residence in New Jersey during the year.

NOTE: The Division of Taxation will cal- culate the amount of your rebate based on the information you provide. If you are also eligible for the NJ SAVER rebate, you will receive either a homestead rebate or the NJ SAVER rebate, whichever provides the higher benefit. Although the homestead re- bate and NJ SAVER rebate have similar eli- gibility requirements, they have separate applications which must be filed for each program.

For more information on how the homestead rebate is calculated, request Tax Topic Bul- letin HR-2, Homestead Rebate Guidelines.

Assembling Your Return

Be sure to check the following before mailing your completed return:

•Check your math.

•Check name, address, social security number, and county/municipality code for accuracy when using the label or writing information on the return.

•Sign and date your return. Both spouses must sign a joint return.

•Homestead rebate application. An incomplete application may delay your rebate.

•Enclose all supporting documents and schedules with the return including:

—W-2(s)

—If appropriate, New Jersey Form NJ-630 or NJ-2440

—If appropriate, proof of age and/or disability the first time you claim the exemption(s) on your return

—If appropriate, copy of Federal Form(s):

Schedule B or Schedule 1 for interest over $1,500	Form 4868 for filing under a Federal extension
Form 2106 for employee business expenses	Form 8853 for Archer MSA contributions
Form 3903 for moving expenses

•Balance due. Complete the Payment Voucher, Form NJ-1040EZ-V, and return it with your payment if paying by check or money order. Write your social security number on your check or money order. If paying by e-check or credit card, do not include the payment voucher.

•Use the large envelope to mail Form NJ-1040EZ with related enclosures, payment voucher, and check or money order. On the flap of the large envelope you will find two address labels. Choose the label that applies.

•Keep a copy of your return and all supporting documents or schedules.

2003 NJ-1040EZ County/Municipality Codes		31

Enter the appropriate four-digit number in the boxes on Form NJ-1040EZ. The County/Municipality Codes reflected below are for the Division of Taxation purposes only.

Municipality	Code
ATLANTIC COUNTY
Absecon City	0101
Atlantic City	0102
Brigantine City	0103
Buena Borough	0104
Buena Vista Township	0105
Corbin City	0106
Egg Harbor City	0107
Egg Harbor Township	0108
Estell Manor City	0109
Folsom Borough	0110
Galloway Township	0111
Hamilton Township	0112
Hammonton Town	0113
Linwood City	0114
Longport Borough	0115
Margate City	0116
Mullica Township	0117
Northfield City	0118
Pleasantville City	0119
Port Republic City	0120
Somers Point City	0121
Ventnor City	0122
Weymouth Township	0123
BERGEN COUNTY
Allendale Borough	0201
Alpine Borough	0202
Bergenfield Borough	0203
Bogota Borough	0204
Carlstadt Borough	0205
Cliffside Park Borough	0206
Closter Borough	0207
Cresskill Borough	0208
Demarest Borough	0209
Dumont Borough	0210
East Rutherford Borough	0212
Edgewater Borough	0213
Elmwood Park Borough	0211
Emerson Borough	0214
Englewood City	0215
Englewood Cliffs Boro	0216
Fair Lawn Borough	0217
Fairview Borough	0218
Fort Lee Borough	0219
Franklin Lakes Borough	0220
Garfield City	0221
Glen Rock Borough	0222
Hackensack City	0223
Harrington Park Borough	0224
Hasbrouck Heights Bor.	0225
Haworth Borough	0226
Hillsdale Borough	0227
Ho Ho Kus Borough	0228
Leonia Borough	0229
Little Ferry Borough	0230
Lodi Borough	0231
Lyndhurst Township	0232
Mahwah Township	0233
Maywood Borough	0234
Midland Park Borough	0235
Montvale Borough	0236
Moonachie Borough	0237
New Milford Borough	0238
North Arlington Borough	0239
Northvale Borough	0240
Norwood Borough	0241
Oakland Borough	0242
Old Tappan Borough	0243
Oradell Borough	0244
Palisades Park Borough	0245
Paramus Borough	0246
Park Ridge Borough	0247
Ramsey Borough	0248
Ridgefield Borough	0249
Ridgefield Park Village	0250

MunicipalityCode

Ridgewood Village	0251
River Edge Borough	0252
River Vale Township	0253
Rochelle Park Township	0254
Rockleigh Borough	0255
Rutherford Borough	0256
Saddle Brook Township	0257
Saddle River Borough	0258
South Hackensack Twp.	0259
Teaneck Township	0260
Tenafly Borough	0261
Teterboro Borough	0262
Upper Saddle River Bor.	0263
Waldwick Borough	0264
Wallington Borough	0265
Washington Township	0266
Westwood Borough	0267
Woodcliff Lake Borough	0268
Wood-Ridge Borough	0269
Wyckoff Township	0270
BURLINGTON COUNTY
Bass River Township	0301
Beverly City	0302
Bordentown City	0303
Bordentown Township	0304
Burlington City	0305
Burlington Township	0306
Chesterfield Township	0307
Cinnaminson Township	0308
Delanco Township	0309
Delran Township	0310
Eastampton Township	0311
Edgewater Park Township	0312
Evesham Township	0313
Fieldsboro Borough	0314
Florence Township	0315
Hainesport Township	0316
Lumberton Township	0317
Mansfield Township	0318
Maple Shade Township	0319
Medford Township	0320
Medford Lakes Borough	0321
Moorestown Township	0322
Mount Holly Township	0323
Mount Laurel Township	0324
New Hanover Township	0325
North Hanover Township	0326
Palmyra Borough	0327
Pemberton Borough	0328
Pemberton Township	0329
Riverside Township	0330
Riverton Borough	0331
Shamong Township	0332
Southampton Township	0333
Springfield Township	0334
Tabernacle Township	0335
Washington Township	0336
Westampton Township	0337
Willingboro Township	0338
Woodland Township	0339
Wrightstown Borough	0340
CAMDEN COUNTY
Audubon Borough	0401
Audubon Park Borough	0402
Barrington Borough	0403
Bellmawr Borough	0404
Berlin Borough	0405
Berlin Township	0406
Brooklawn Borough	0407
Camden City	0408
Cherry Hill Township	0409
Chesilhurst Borough	0410
Clementon Borough	0411
Collingswood Borough	0412

MunicipalityCode

Gibbsboro Borough	0413
Gloucester City	0414
Gloucester Township	0415
Haddon Township	0416
Haddonfield Borough	0417
Haddon Heights Borough	0418
Hi-Nella Borough	0419
Laurel Springs Borough	0420
Lawnside Borough	0421
Lindenwold Borough	0422
Magnolia Borough	0423
Merchantville Borough	0424
Mount Ephraim Borough	0425
Oaklyn Borough	0426
Pennsauken Township	0427
Pine Hill Borough	0428
Pine Valley Borough	0429
Runnemede Borough	0430
Somerdale Borough	0431
Stratford Borough	0432
Tavistock Borough	0433
Voorhees Township	0434
Waterford Township	0435
Winslow Township	0436
Woodlynne Borough	0437
CAPE MAY COUNTY
Avalon Borough	0501
Cape May City	0502
Cape May Point Borough	0503
Dennis Township	0504
Lower Township	0505
Middle Township	0506
North Wildwood City	0507
Ocean City	0508
Sea Isle City	0509
Stone Harbor Borough	0510
Upper Township	0511
West Cape May Borough	0512
West Wildwood Borough	0513
Wildwood City	0514
Wildwood Crest Borough	0515
Woodbine Borough	0516
CUMBERLAND COUNTY
Bridgeton City	0601
Commercial Township	0602
Deerfield Township	0603
Downe Township	0604
Fairfield Township	0605
Greenwich Township	0606
Hopewell Township	0607
Lawrence Township	0608
Maurice River Township	0609
Millville City	0610
Shiloh Borough	0611
Stow Creek Township	0612
Upper Deerfield Twp.	0613
Vineland City	0614
ESSEX COUNTY
Belleville Township	0701
Bloomfield Township	0702
Caldwell Borough Twp.	0703
Cedar Grove Township	0704
East Orange City	0705
Essex Fells Twp.	0706
Fairfield Township	0707
Glen Ridge Twp.	0708
Irvington Township	0709
Livingston Township	0710
Maplewood Township	0711
Millburn Township	0712
Montclair Township	0713
Newark City	0714
North Caldwell Twp.	0715

MunicipalityCode

Nutley Township	0716
Orange City	0717
Roseland Borough	0718
South Orange Village Twp.	0719
Verona Township	0720
West Caldwell Township	0721
West Orange Township	0722
GLOUCESTER COUNTY
Clayton Borough	0801
Deptford Township	0802
East Greenwich Township	0803
Elk Township	0804
Franklin Township	0805
Glassboro Borough	0806
Greenwich Township	0807
Harrison Township	0808
Logan Township	0809
Mantua Township	0810
Monroe Township	0811
National Park Borough	0812
Newfield Borough	0813
Paulsboro Borough	0814
Pitman Borough	0815
South Harrison Township	0816
Swedesboro Borough	0817
Washington Township	0818
Wenonah Borough	0819
West Deptford Township	0820
Westville Borough	0821
Woodbury City	0822
Woodbury Heights Bor.	0823
Woolwich Township	0824
HUDSON COUNTY
Bayonne City	0901
East Newark Borough	0902
Guttenberg Town	0903
Harrison Town	0904
Hoboken City	0905
Jersey City	0906
Kearny Town	0907
North Bergen Township	0908
Secaucus Town	0909
Union City	0910
Weehawken Township	0911
West New York Town	0912
HUNTERDON COUNTY
Alexandria Township	1001
Bethlehem Township	1002
Bloomsbury Borough	1003
Califon Borough	1004
Clinton Town	1005
Clinton Township	1006
Delaware Township	1007
East Amwell Township	1008
Flemington Borough	1009
Franklin Township	1010
Frenchtown Borough	1011
Glen Gardner Borough	1012
Hampton Borough	1013
High Bridge Borough	1014
Holland Township	1015
Kingwood Township	1016
Lambertville City	1017
Lebanon Borough	1018
Lebanon Township	1019
Milford Borough	1020
Raritan Township	1021
Readington Township	1022
Stockton Borough	1023
Tewksbury Township	1024
Union Township	1025
West Amwell Township	1026

32		2003 NJ-1040EZ County/Municipality Codes

Enter the appropriate four-digit number in the boxes on Form NJ-1040EZ. The County/Municipality Codes reflected below are for the Division of Taxation purposes only.

Municipality	Code
MERCER COUNTY
East Windsor Township	1101
Ewing Township	1102
Hamilton Township	1103
Hightstown Borough	1104
Hopewell Borough	1105
Hopewell Township	1106
Lawrence Township	1107
Pennington Borough	1108
Princeton Borough	1109
Princeton Township	1110
Trenton City	1111
Washington Township	1112
West Windsor Township	1113
MIDDLESEX COUNTY
Carteret Borough	1201
Cranbury Township	1202
Dunellen Borough	1203
East Brunswick Township	1204
Edison Township	1205
Helmetta Borough	1206
Highland Park Borough	1207
Jamesburg Borough	1208
Metuchen Borough	1209
Middlesex Borough	1210
Milltown Borough	1211
Monroe Township	1212
New Brunswick City	1213
North Brunswick Twp.	1214
Old Bridge Township	1215
Perth Amboy City	1216
Piscataway Township	1217
Plainsboro Township	1218
Sayreville Borough	1219
South Amboy City	1220
South Brunswick Twp.	1221
South Plainfield Bor.	1222
South River Borough	1223
Spotswood Borough	1224
Woodbridge Township	1225
MONMOUTH COUNTY
Aberdeen Township	1301
Allenhurst Borough	1302
Allentown Borough	1303
Asbury Park City	1304
Atlantic Highlands Bor.	1305
Avon-by-the-Sea Bor.	1306
Belmar Borough	1307
Bradley Beach Borough	1308
Brielle Borough	1309
Colts Neck Township	1310
Deal Borough	1311
Eatontown Borough	1312
Englishtown Borough	1313
Fair Haven Borough	1314
Farmingdale Borough	1315
Freehold Borough	1316
Freehold Township	1317
Hazlet Township	1318
Highlands Borough	1319
Holmdel Township	1320
Howell Township	1321
Interlaken Borough	1322
Keansburg Borough	1323
Keyport Borough	1324
Little Silver Borough	1325
Loch Arbour Village	1326
Long Branch City	1327
Manalapan Township	1328
Manasquan Borough	1329
Marlboro Township	1330
Matawan Borough	1331
Middletown Township	1332
Millstone Township	1333

MunicipalityCode

Monmouth Beach Borough	1334
Neptune City Borough	1336
Neptune Township	1335
Ocean Township	1337
Oceanport Borough	1338
Red Bank Borough	1339
Roosevelt Borough	1340
Rumson Borough	1341
Sea Bright Borough	1342
Sea Girt Borough	1343
Shrewsbury Borough	1344
Shrewsbury Township	1345
South Belmar Borough	1346
Spring Lake Borough	1347
Spring Lake Heights Bor.	1348
Tinton Falls Borough	1349
Union Beach Borough	1350
Upper Freehold Township	1351
Wall Township	1352
West Long Branch Boro	1353
MORRIS COUNTY
Boonton Town	1401
Boonton Township	1402
Butler Borough	1403
Chatham Borough	1404
Chatham Township	1405
Chester Borough	1406
Chester Township	1407
Denville Township	1408
Dover Town	1409
East Hanover Township	1410
Florham Park Borough	1411
Hanover Township	1412
Harding Township	1413
Jefferson Township	1414
Kinnelon Borough	1415
Lincoln Park Borough	1416
Long Hill Township	1430
Madison Borough	1417
Mendham Borough	1418
Mendham Township	1419
Mine Hill Township	1420
Montville Township	1421
Morris Plains Borough	1423
Morris Township	1422
Morristown Town	1424
Mountain Lakes Borough	1425
Mt. Arlington Borough	1426
Mt. Olive Township	1427
Netcong Borough	1428
Parsippany-Troy Hills Twp.	1429
Pequannock Township	1431
Randolph Township	1432
Riverdale Borough	1433
Rockaway Borough	1434
Rockaway Township	1435
Roxbury Township	1436
Victory Gardens Borough	1437
Washington Township	1438
Wharton Borough	1439
OCEAN COUNTY
Barnegat Township	1501
Barnegat Light Borough	1502
Bay Head Borough	1503
Beach Haven Borough	1504
Beachwood Borough	1505
Berkeley Township	1506
Brick Township	1507
Dover Township	1508
Eagleswood Township	1509
Harvey Cedars Borough	1510
Island Heights Borough	1511
Jackson Township	1512
Lacey Township	1513

Municipality	Code
Lakehurst Borough	1514
Lakewood Township	1515
Lavallette Borough	1516
Little Egg Harbor Twp.	1517
Long Beach Township	1518
Manchester Township	1519
Mantoloking Borough	1520
Ocean Gate Borough	1522
Ocean Township	1521
Pine Beach Borough	1523
Plumsted Township	1524
Point Pleasant Borough	1525
Pt. Pleasant Beach Bor.	1526
Seaside Heights Borough	1527
Seaside Park Borough	1528
Ship Bottom Borough	1529
South Toms River Bor.	1530
Stafford Township	1531
Surf City Borough	1532
Tuckerton Borough	1533
PASSAIC COUNTY
Bloomingdale Borough	1601
Clifton City	1602
Haledon Borough	1603
Hawthorne Borough	1604
Little Falls Township	1605
North Haledon Borough	1606
Passaic City	1607
Paterson City	1608
Pompton Lakes Borough	1609
Prospect Park Borough	1610
Ringwood Borough	1611
Totowa Borough	1612
Wanaque Borough	1613
Wayne Township	1614
West Milford Township	1615
West Paterson Borough	1616
SALEM COUNTY
Alloway Township	1701
Carneys Point Township	1702
Elmer Borough	1703
Elsinboro Township	1704
Lower Alloways Crk. Twp.	1705
Mannington Township	1706
Oldmans Township	1707
Penns Grove Borough	1708
Pennsville Township	1709
Pilesgrove Township	1710
Pittsgrove Township	1711
Quinton Township	1712
Salem City	1713
Upper Pittsgrove Twp.	1714
Woodstown Borough	1715
SOMERSET COUNTY
Bedminster Township	1801
Bernards Township	1802
Bernardsville Borough	1803
Bound Brook Borough	1804
Branchburg Township	1805
Bridgewater Township	1806
Far Hills Borough	1807
Franklin Township	1808
Green Brook Township	1809
Hillsborough Township	1810
Manville Borough	1811
Millstone Borough	1812
Montgomery Township	1813
North Plainfield Borough	1814
Peapack & Gladstone Bor.	1815
Raritan Borough	1816
Rocky Hill Borough	1817
Somerville Borough	1818
South Bound Brook Bor.	1819

Municipality	Code
Warren Township	1820
Watchung Borough	1821
SUSSEX COUNTY
Andover Borough	1901
Andover Township	1902
Branchville Borough	1903
Byram Township	1904
Frankford Township	1905
Franklin Borough	1906
Fredon Township	1907
Green Township	1908
Hamburg Borough	1909
Hampton Township	1910
Hardyston Township	1911
Hopatcong Borough	1912
Lafayette Township	1913
Montague Township	1914
Newton Town	1915
Ogdensburg Borough	1916
Sandyston Township	1917
Sparta Township	1918
Stanhope Borough	1919
Stillwater Township	1920
Sussex Borough	1921
Vernon Township	1922
Walpack Township	1923
Wantage Township	1924
UNION COUNTY
Berkeley Heights Twp.	2001
Clark Township	2002
Cranford Township	2003
Elizabeth City	2004
Fanwood Borough	2005
Garwood Borough	2006
Hillside Township	2007
Kenilworth Borough	2008
Linden City	2009
Mountainside Borough	2010
New Providence Borough	2011
Plainfield City	2012
Rahway City	2013
Roselle Borough	2014
Roselle Park Borough	2015
Scotch Plains Township	2016
Springfield Township	2017
Summit City	2018
Union Township	2019
Westfield Town	2020
Winfield Township	2021
WARREN COUNTY
Allamuchy Township	2101
Alpha Borough	2102
Belvidere Town	2103
Blairstown Township	2104
Franklin Township	2105
Frelinghuysen Township	2106
Greenwich Township	2107
Hackettstown Town	2108
Hardwick Township	2109
Harmony Township	2110
Hope Township	2111
Independence Township	2112
Knowlton Township	2113
Liberty Township	2114
Lopatcong Township	2115
Mansfield Township	2116
Oxford Township	2117
Phillipsburg Town	2119
Pohatcong Township	2120
Washington Borough	2121
Washington Township	2122
White Township	2123

2003 NJ-1040EZ Tax Table		33

2003 New Jersey Tax Table

Use this table if your New Jersey taxable income on Line 21 is less than $100,000. If your taxable income is $100,000 or more, you must use the Tax Rate Schedules on page 42 of this booklet.

Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” married, filing joint return. Their taxable income on Line 21 of Form NJ-1040EZ is $39,875. First they find the $39,850–$39,900 income line. Next, they find the column for filing status “2” and read down the column. The amount shown where the income line meets the filing status column is $628. This is the tax amount to be entered on Line 22 of Form NJ-1040EZ.

If Line 21 (taxable income) Is—		And Your Filing Status* Is
At least	But Less Than	1		2, 4, or 5
39,800	39,850	711	Your Tax is—


				627
39,850	39,900	713			628
39,900	39,950	715		629
39,950	40,000	717		630

*Filing Status: 1—Single

2—Married, filing joint return

3—Married, filing separate return (Must file Form NJ-1040) 4—Head of household

5—Qualifying widow(er)

2003 NEW JERSEY TAX TABLE (NJ-1040EZ)

If Line 21		And You		If Line 21		And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less		or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than				Than				Than
	Than	Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—				Your Tax Is—				Your Tax Is—				Your Tax Is—
					1,000				2,000				3,000
0	50	0	0	1,000	1,050	14	14	2,000	2,050	28	28	3,000	3,050	42	42
50	100	1	1	1,050	1,100	15	15	2,050	2,100	29	29	3,050	3,100	43	43
100	150	2	2	1,100	1,150	16	16	2,100	2,150	30	30	3,100	3,150	44	44
150	200	2	2	1,150	1,200	16	16	2,150	2,200	30	30	3,150	3,200	44	44
200	250	3	3	1,200	1,250	17	17	2,200	2,250	31	31	3,200	3,250	45	45
250	300	4	4	1,250	1,300	18	18	2,250	2,300	32	32	3,250	3,300	46	46
300	350	5	5	1,300	1,350	19	19	2,300	2,350	33	33	3,300	3,350	47	47
350	400	5	5	1,350	1,400	19	19	2,350	2,400	33	33	3,350	3,400	47	47
400	450	6	6	1,400	1,450	20	20	2,400	2,450	34	34	3,400	3,450	48	48
450	500	7	7	1,450	1,500	21	21	2,450	2,500	35	35	3,450	3,500	49	49
500	550	7	7	1,500	1,550	21	21	2,500	2,550	35	35	3,500	3,550	49	49
550	600	8	8	1,550	1,600	22	22	2,550	2,600	36	36	3,550	3,600	50	50
600	650	9	9	1,600	1,650	23	23	2,600	2,650	37	37	3,600	3,650	51	51
650	700	9	9	1,650	1,700	23	23	2,650	2,700	37	37	3,650	3,700	51	51
700	750	10	10	1,700	1,750	24	24	2,700	2,750	38	38	3,700	3,750	52	52
750	800	11	11	1,750	1,800	25	25	2,750	2,800	39	39	3,750	3,800	53	53
800	850	12	12	1,800	1,850	26	26	2,800	2,850	40	40	3,800	3,850	54	54
850	900	12	12	1,850	1,900	26	26	2,850	2,900	40	40	3,850	3,900	54	54
900	950	13	13	1,900	1,950	27	27	2,900	2,950	41	41	3,900	3,950	55	55
950	1,000	14	14	1,950	2,000	28	28	2,950	3,000	42	42	3,950	4,000	56	56

34						2003 NJ-1040EZ Tax Table
34						2003 NJ-1040EZ Tax Table
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	4,000				7,000					10,000				13,000
4,000	4,050	56	56	7,000	7,050		98	98	10,000	10,050	140	140	13,000	13,050	182	182
4,050	4,100	57	57	7,050	7,100		99	99	10,050	10,100	141	141	13,050	13,100	183	183
4,100	4,150	58	58	7,100	7,150		100	100	10,100	10,150	142	142	13,100	13,150	184	184
4,150	4,200	58	58	7,150	7,200		100	100	10,150	10,200	142	142	13,150	13,200	184	184
4,200	4,250	59	59	7,200	7,250		101	101	10,200	10,250	143	143	13,200	13,250	185	185
4,250	4,300	60	60	7,250	7,300		102	102	10,250	10,300	144	144	13,250	13,300	186	186
4,300	4,350	61	61	7,300	7,350		103	103	10,300	10,350	145	145	13,300	13,350	187	187
4,350	4,400	61	61	7,350	7,400		103	103	10,350	10,400	145	145	13,350	13,400	187	187
4,400	4,450	62	62	7,400	7,450		104	104	10,400	10,450	146	146	13,400	13,450	188	188
4,450	4,500	63	63	7,450	7,500		105	105	10,450	10,500	147	147	13,450	13,500	189	189
4,500	4,550	63	63	7,500	7,550		105	105	10,500	10,550	147	147	13,500	13,550	189	189
4,550	4,600	64	64	7,550	7,600		106	106	10,550	10,600	148	148	13,550	13,600	190	190
4,600	4,650	65	65	7,600	7,650		107	107	10,600	10,650	149	149	13,600	13,650	191	191
4,650	4,700	65	65	7,650	7,700		107	107	10,650	10,700	149	149	13,650	13,700	191	191
4,700	4,750	66	66	7,700	7,750		108	108	10,700	10,750	150	150	13,700	13,750	192	192
4,750	4,800	67	67	7,750	7,800		109	109	10,750	10,800	151	151	13,750	13,800	193	193
4,800	4,850	68	68	7,800	7,850		110	110	10,800	10,850	152	152	13,800	13,850	194	194
4,850	4,900	68	68	7,850	7,900		110	110	10,850	10,900	152	152	13,850	13,900	194	194
4,900	4,950	69	69	7,900	7,950		111	111	10,900	10,950	153	153	13,900	13,950	195	195
4,950	5,000	70	70	7,950	8,000		112	112	10,950	11,000	154	154	13,950	14,000	196	196
	5,000				8,000					11,000				14,000
5,000	5,050	70	70	8,000	8,050		112	112	11,000	11,050	154	154	14,000	14,050	196	196
5,050	5,100	71	71	8,050	8,100		113	113	11,050	11,100	155	155	14,050	14,100	197	197
5,100	5,150	72	72	8,100	8,150		114	114	11,100	11,150	156	156	14,100	14,150	198	198
5,150	5,200	72	72	8,150	8,200		114	114	11,150	11,200	156	156	14,150	14,200	198	198
5,200	5,250	73	73	8,200	8,250		115	115	11,200	11,250	157	157	14,200	14,250	199	199
5,250	5,300	74	74	8,250	8,300		116	116	11,250	11,300	158	158	14,250	14,300	200	200
5,300	5,350	75	75	8,300	8,350		117	117	11,300	11,350	159	159	14,300	14,350	201	201
5,350	5,400	75	75	8,350	8,400		117	117	11,350	11,400	159	159	14,350	14,400	201	201
5,400	5,450	76	76	8,400	8,450		118	118	11,400	11,450	160	160	14,400	14,450	202	202
5,450	5,500	77	77	8,450	8,500		119	119	11,450	11,500	161	161	14,450	14,500	203	203
5,500	5,550	77	77	8,500	8,550		119	119	11,500	11,550	161	161	14,500	14,550	203	203
5,550	5,600	78	78	8,550	8,600		120	120	11,550	11,600	162	162	14,550	14,600	204	204
5,600	5,650	79	79	8,600	8,650		121	121	11,600	11,650	163	163	14,600	14,650	205	205
5,650	5,700	79	79	8,650	8,700		121	121	11,650	11,700	163	163	14,650	14,700	205	205
5,700	5,750	80	80	8,700	8,750		122	122	11,700	11,750	164	164	14,700	14,750	206	206
5,750	5,800	81	81	8,750	8,800		123	123	11,750	11,800	165	165	14,750	14,800	207	207
5,800	5,850	82	82	8,800	8,850		124	124	11,800	11,850	166	166	14,800	14,850	208	208
5,850	5,900	82	82	8,850	8,900		124	124	11,850	11,900	166	166	14,850	14,900	208	208
5,900	5,950	83	83	8,900	8,950		125	125	11,900	11,950	167	167	14,900	14,950	209	209
5,950	6,000	84	84	8,950	9,000		126	126	11,950	12,000	168	168	14,950	15,000	210	210
	6,000				9,000					12,000				15,000
6,000	6,050	84	84	9,000	9,050		126	126	12,000	12,050	168	168	15,000	15,050	210	210
6,050	6,100	85	85	9,050	9,100		127	127	12,050	12,100	169	169	15,050	15,100	211	211
6,100	6,150	86	86	9,100	9,150		128	128	12,100	12,150	170	170	15,100	15,150	212	212
6,150	6,200	86	86	9,150	9,200		128	128	12,150	12,200	170	170	15,150	15,200	212	212
6,200	6,250	87	87	9,200	9,250		129	129	12,200	12,250	171	171	15,200	15,250	213	213
6,250	6,300	88	88	9,250	9,300		130	130	12,250	12,300	172	172	15,250	15,300	214	214
6,300	6,350	89	89	9,300	9,350		131	131	12,300	12,350	173	173	15,300	15,350	215	215
6,350	6,400	89	89	9,350	9,400		131	131	12,350	12,400	173	173	15,350	15,400	215	215
6,400	6,450	90	90	9,400	9,450		132	132	12,400	12,450	174	174	15,400	15,450	216	216
6,450	6,500	91	91	9,450	9,500		133	133	12,450	12,500	175	175	15,450	15,500	217	217
6,500	6,550	91	91	9,500	9,550		133	133	12,500	12,550	175	175	15,500	15,550	217	217
6,550	6,600	92	92	9,550	9,600		134	134	12,550	12,600	176	176	15,550	15,600	218	218
6,600	6,650	93	93	9,600	9,650		135	135	12,600	12,650	177	177	15,600	15,650	219	219
6,650	6,700	93	93	9,650	9,700		135	135	12,650	12,700	177	177	15,650	15,700	219	219
6,700	6,750	94	94	9,700	9,750		136	136	12,700	12,750	178	178	15,700	15,750	220	220
6,750	6,800	95	95	9,750	9,800		137	137	12,750	12,800	179	179	15,750	15,800	221	221
6,800	6,850	96	96	9,800	9,850		138	138	12,800	12,850	180	180	15,800	15,850	222	222
6,850	6,900	96	96	9,850	9,900		138	138	12,850	12,900	180	180	15,850	15,900	222	222
6,900	6,950	97	97	9,900	9,950		139	139	12,900	12,950	181	181	15,900	15,950	223	223
6,950	7,000	98	98	9,950	10,000		140	140	12,950	13,000	182	182	15,950	16,000	224	224

						2003 NJ-1040EZ Tax Table											35
						2003 NJ-1040EZ Tax Table											35
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	16,000				19,000					22,000				25,000
16,000	16,050	224	224	19,000	19,050		266	266	22,000	22,050	315	315	25,000	25,050	368	368
16,050	16,100	225	225	19,050	19,100		267	267	22,050	22,100	316	316	25,050	25,100	369	369
16,100	16,150	226	226	19,100	19,150		268	268	22,100	22,150	317	317	25,100	25,150	370	370
16,150	16,200	226	226	19,150	19,200		268	268	22,150	22,200	318	318	25,150	25,200	371	371
16,200	16,250	227	227	19,200	19,250		269	269	22,200	22,250	319	319	25,200	25,250	371	371
16,250	16,300	228	228	19,250	19,300		270	270	22,250	22,300	320	320	25,250	25,300	372	372
16,300	16,350	229	229	19,300	19,350		271	271	22,300	22,350	321	321	25,300	25,350	373	373
16,350	16,400	229	229	19,350	19,400		271	271	22,350	22,400	322	322	25,350	25,400	374	374
16,400	16,450	230	230	19,400	19,450		272	272	22,400	22,450	322	322	25,400	25,450	375	375
16,450	16,500	231	231	19,450	19,500		273	273	22,450	22,500	323	323	25,450	25,500	376	376
16,500	16,550	231	231	19,500	19,550		273	273	22,500	22,550	324	324	25,500	25,550	377	377
16,550	16,600	232	232	19,550	19,600		274	274	22,550	22,600	325	325	25,550	25,600	378	378
16,600	16,650	233	233	19,600	19,650		275	275	22,600	22,650	326	326	25,600	25,650	378	378
16,650	16,700	233	233	19,650	19,700		275	275	22,650	22,700	327	327	25,650	25,700	379	379
16,700	16,750	234	234	19,700	19,750		276	276	22,700	22,750	328	328	25,700	25,750	380	380
16,750	16,800	235	235	19,750	19,800		277	277	22,750	22,800	329	329	25,750	25,800	381	381
16,800	16,850	236	236	19,800	19,850		278	278	22,800	22,850	329	329	25,800	25,850	382	382
16,850	16,900	236	236	19,850	19,900		278	278	22,850	22,900	330	330	25,850	25,900	383	383
16,900	16,950	237	237	19,900	19,950		279	279	22,900	22,950	331	331	25,900	25,950	384	384
16,950	17,000	238	238	19,950	20,000		280	280	22,950	23,000	332	332	25,950	26,000	385	385
	17,000				20,000					23,000				26,000
17,000	17,050	238	238	20,000	20,050		280	280	23,000	23,050	333	333	26,000	26,050	385	385
17,050	17,100	239	239	20,050	20,100		281	281	23,050	23,100	334	334	26,050	26,100	386	386
17,100	17,150	240	240	20,100	20,150		282	282	23,100	23,150	335	335	26,100	26,150	387	387
17,150	17,200	240	240	20,150	20,200		283	283	23,150	23,200	336	336	26,150	26,200	388	388
17,200	17,250	241	241	20,200	20,250		284	284	23,200	23,250	336	336	26,200	26,250	389	389
17,250	17,300	242	242	20,250	20,300		285	285	23,250	23,300	337	337	26,250	26,300	390	390
17,300	17,350	243	243	20,300	20,350		286	286	23,300	23,350	338	338	26,300	26,350	391	391
17,350	17,400	243	243	20,350	20,400		287	287	23,350	23,400	339	339	26,350	26,400	392	392
17,400	17,450	244	244	20,400	20,450		287	287	23,400	23,450	340	340	26,400	26,450	392	392
17,450	17,500	245	245	20,450	20,500		288	288	23,450	23,500	341	341	26,450	26,500	393	393
17,500	17,550	245	245	20,500	20,550		289	289	23,500	23,550	342	342	26,500	26,550	394	394
17,550	17,600	246	246	20,550	20,600		290	290	23,550	23,600	343	343	26,550	26,600	395	395
17,600	17,650	247	247	20,600	20,650		291	291	23,600	23,650	343	343	26,600	26,650	396	396
17,650	17,700	247	247	20,650	20,700		292	292	23,650	23,700	344	344	26,650	26,700	397	397
17,700	17,750	248	248	20,700	20,750		293	293	23,700	23,750	345	345	26,700	26,750	398	398
17,750	17,800	249	249	20,750	20,800		294	294	23,750	23,800	346	346	26,750	26,800	399	399
17,800	17,850	250	250	20,800	20,850		294	294	23,800	23,850	347	347	26,800	26,850	399	399
17,850	17,900	250	250	20,850	20,900		295	295	23,850	23,900	348	348	26,850	26,900	400	400
17,900	17,950	251	251	20,900	20,950		296	296	23,900	23,950	349	349	26,900	26,950	401	401
17,950	18,000	252	252	20,950	21,000		297	297	23,950	24,000	350	350	26,950	27,000	402	402
	18,000				21,000					24,000				27,000
18,000	18,050	252	252	21,000	21,050		298	298	24,000	24,050	350	350	27,000	27,050	403	403
18,050	18,100	253	253	21,050	21,100		299	299	24,050	24,100	351	351	27,050	27,100	404	404
18,100	18,150	254	254	21,100	21,150		300	300	24,100	24,150	352	352	27,100	27,150	405	405
18,150	18,200	254	254	21,150	21,200		301	301	24,150	24,200	353	353	27,150	27,200	406	406
18,200	18,250	255	255	21,200	21,250		301	301	24,200	24,250	354	354	27,200	27,250	406	406
18,250	18,300	256	256	21,250	21,300		302	302	24,250	24,300	355	355	27,250	27,300	407	407
18,300	18,350	257	257	21,300	21,350		303	303	24,300	24,350	356	356	27,300	27,350	408	408
18,350	18,400	257	257	21,350	21,400		304	304	24,350	24,400	357	357	27,350	27,400	409	409
18,400	18,450	258	258	21,400	21,450		305	305	24,400	24,450	357	357	27,400	27,450	410	410
18,450	18,500	259	259	21,450	21,500		306	306	24,450	24,500	358	358	27,450	27,500	411	411
18,500	18,550	259	259	21,500	21,550		307	307	24,500	24,550	359	359	27,500	27,550	412	412
18,550	18,600	260	260	21,550	21,600		308	308	24,550	24,600	360	360	27,550	27,600	413	413
18,600	18,650	261	261	21,600	21,650		308	308	24,600	24,650	361	361	27,600	27,650	413	413
18,650	18,700	261	261	21,650	21,700		309	309	24,650	24,700	362	362	27,650	27,700	414	414
18,700	18,750	262	262	21,700	21,750		310	310	24,700	24,750	363	363	27,700	27,750	415	415
18,750	18,800	263	263	21,750	21,800		311	311	24,750	24,800	364	364	27,750	27,800	416	416
18,800	18,850	264	264	21,800	21,850		312	312	24,800	24,850	364	364	27,800	27,850	417	417
18,850	18,900	264	264	21,850	21,900		313	313	24,850	24,900	365	365	27,850	27,900	418	418
18,900	18,950	265	265	21,900	21,950		314	314	24,900	24,950	366	366	27,900	27,950	419	419
18,950	19,000	266	266	21,950	22,000		315	315	24,950	25,000	367	367	27,950	28,000	420	420

36						2003 NJ-1040EZ Tax Table
36						2003 NJ-1040EZ Tax Table
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	28,000				31,000					34,000				37,000
28,000	28,050	420	420	31,000	31,050		473	473	34,000	34,050	525	525	37,000	37,050	613	578
28,050	28,100	421	421	31,050	31,100		474	474	34,050	34,100	526	526	37,050	37,100	615	579
28,100	28,150	422	422	31,100	31,150		475	475	34,100	34,150	527	527	37,100	37,150	617	580
28,150	28,200	423	423	31,150	31,200		476	476	34,150	34,200	528	528	37,150	37,200	619	581
28,200	28,250	424	424	31,200	31,250		476	476	34,200	34,250	529	529	37,200	37,250	620	581
28,250	28,300	425	425	31,250	31,300		477	477	34,250	34,300	530	530	37,250	37,300	622	582
28,300	28,350	426	426	31,300	31,350		478	478	34,300	34,350	531	531	37,300	37,350	624	583
28,350	28,400	427	427	31,350	31,400		479	479	34,350	34,400	532	532	37,350	37,400	626	584
28,400	28,450	427	427	31,400	31,450		480	480	34,400	34,450	532	532	37,400	37,450	627	585
28,450	28,500	428	428	31,450	31,500		481	481	34,450	34,500	533	533	37,450	37,500	629	586
28,500	28,550	429	429	31,500	31,550		482	482	34,500	34,550	534	534	37,500	37,550	631	587
28,550	28,600	430	430	31,550	31,600		483	483	34,550	34,600	535	535	37,550	37,600	633	588
28,600	28,650	431	431	31,600	31,650		483	483	34,600	34,650	536	536	37,600	37,650	634	588
28,650	28,700	432	432	31,650	31,700		484	484	34,650	34,700	537	537	37,650	37,700	636	589
28,700	28,750	433	433	31,700	31,750		485	485	34,700	34,750	538	538	37,700	37,750	638	590
28,750	28,800	434	434	31,750	31,800		486	486	34,750	34,800	539	539	37,750	37,800	640	591
28,800	28,850	434	434	31,800	31,850		487	487	34,800	34,850	539	539	37,800	37,850	641	592
28,850	28,900	435	435	31,850	31,900		488	488	34,850	34,900	540	540	37,850	37,900	643	593
28,900	28,950	436	436	31,900	31,950		489	489	34,900	34,950	541	541	37,900	37,950	645	594
28,950	29,000	437	437	31,950	32,000		490	490	34,950	35,000	542	542	37,950	38,000	647	595
	29,000				32,000					35,000				38,000
29,000	29,050	438	438	32,000	32,050		490	490	35,000	35,050	543	543	38,000	38,050	648	595
29,050	29,100	439	439	32,050	32,100		491	491	35,050	35,100	545	544	38,050	38,100	650	596
29,100	29,150	440	440	32,100	32,150		492	492	35,100	35,150	547	545	38,100	38,150	652	597
29,150	29,200	441	441	32,150	32,200		493	493	35,150	35,200	549	546	38,150	38,200	654	598
29,200	29,250	441	441	32,200	32,250		494	494	35,200	35,250	550	546	38,200	38,250	655	599
29,250	29,300	442	442	32,250	32,300		495	495	35,250	35,300	552	547	38,250	38,300	657	600
29,300	29,350	443	443	32,300	32,350		496	496	35,300	35,350	554	548	38,300	38,350	659	601
29,350	29,400	444	444	32,350	32,400		497	497	35,350	35,400	556	549	38,350	38,400	661	602
29,400	29,450	445	445	32,400	32,450		497	497	35,400	35,450	557	550	38,400	38,450	662	602
29,450	29,500	446	446	32,450	32,500		498	498	35,450	35,500	559	551	38,450	38,500	664	603
29,500	29,550	447	447	32,500	32,550		499	499	35,500	35,550	561	552	38,500	38,550	666	604
29,550	29,600	448	448	32,550	32,600		500	500	35,550	35,600	563	553	38,550	38,600	668	605
29,600	29,650	448	448	32,600	32,650		501	501	35,600	35,650	564	553	38,600	38,650	669	606
29,650	29,700	449	449	32,650	32,700		502	502	35,650	35,700	566	554	38,650	38,700	671	607
29,700	29,750	450	450	32,700	32,750		503	503	35,700	35,750	568	555	38,700	38,750	673	608
29,750	29,800	451	451	32,750	32,800		504	504	35,750	35,800	570	556	38,750	38,800	675	609
29,800	29,850	452	452	32,800	32,850		504	504	35,800	35,850	571	557	38,800	38,850	676	609
29,850	29,900	453	453	32,850	32,900		505	505	35,850	35,900	573	558	38,850	38,900	678	610
29,900	29,950	454	454	32,900	32,950		506	506	35,900	35,950	575	559	38,900	38,950	680	611
29,950	30,000	455	455	32,950	33,000		507	507	35,950	36,000	577	560	38,950	39,000	682	612
	30,000				33,000					36,000				39,000
30,000	30,050	455	455	33,000	33,050		508	508	36,000	36,050	578	560	39,000	39,050	683	613
30,050	30,100	456	456	33,050	33,100		509	509	36,050	36,100	580	561	39,050	39,100	685	614
30,100	30,150	457	457	33,100	33,150		510	510	36,100	36,150	582	562	39,100	39,150	687	615
30,150	30,200	458	458	33,150	33,200		511	511	36,150	36,200	584	563	39,150	39,200	689	616
30,200	30,250	459	459	33,200	33,250		511	511	36,200	36,250	585	564	39,200	39,250	690	616
30,250	30,300	460	460	33,250	33,300		512	512	36,250	36,300	587	565	39,250	39,300	692	617
30,300	30,350	461	461	33,300	33,350		513	513	36,300	36,350	589	566	39,300	39,350	694	618
30,350	30,400	462	462	33,350	33,400		514	514	36,350	36,400	591	567	39,350	39,400	696	619
30,400	30,450	462	462	33,400	33,450		515	515	36,400	36,450	592	567	39,400	39,450	697	620
30,450	30,500	463	463	33,450	33,500		516	516	36,450	36,500	594	568	39,450	39,500	699	621
30,500	30,550	464	464	33,500	33,550		517	517	36,500	36,550	596	569	39,500	39,550	701	622
30,550	30,600	465	465	33,550	33,600		518	518	36,550	36,600	598	570	39,550	39,600	703	623
30,600	30,650	466	466	33,600	33,650		518	518	36,600	36,650	599	571	39,600	39,650	704	623
30,650	30,700	467	467	33,650	33,700		519	519	36,650	36,700	601	572	39,650	39,700	706	624
30,700	30,750	468	468	33,700	33,750		520	520	36,700	36,750	603	573	39,700	39,750	708	625
30,750	30,800	469	469	33,750	33,800		521	521	36,750	36,800	605	574	39,750	39,800	710	626
30,800	30,850	469	469	33,800	33,850		522	522	36,800	36,850	606	574	39,800	39,850	711	627
30,850	30,900	470	470	33,850	33,900		523	523	36,850	36,900	608	575	39,850	39,900	713	628
30,900	30,950	471	471	33,900	33,950		524	524	36,900	36,950	610	576	39,900	39,950	715	629
30,950	31,000	472	472	33,950	34,000		525	525	36,950	37,000	612	577	39,950	40,000	717	630

						2003 NJ-1040EZ Tax Table											37
						2003 NJ-1040EZ Tax Table											37
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	40,000				43,000					46,000				49,000
40,000	40,050	719	630	43,000	43,050		885	683	46,000	46,050	1,050	735	49,000	49,050	1,216	788
40,050	40,100	722	631	43,050	43,100		887	684	46,050	46,100	1,053	736	49,050	49,100	1,219	789
40,100	40,150	724	632	43,100	43,150		890	685	46,100	46,150	1,056	737	49,100	49,150	1,222	790
40,150	40,200	727	633	43,150	43,200		893	686	46,150	46,200	1,059	738	49,150	49,200	1,224	791
40,200	40,250	730	634	43,200	43,250		896	686	46,200	46,250	1,061	739	49,200	49,250	1,227	791
40,250	40,300	733	635	43,250	43,300		898	687	46,250	46,300	1,064	740	49,250	49,300	1,230	792
40,300	40,350	735	636	43,300	43,350		901	688	46,300	46,350	1,067	741	49,300	49,350	1,233	793
40,350	40,400	738	637	43,350	43,400		904	689	46,350	46,400	1,070	742	49,350	49,400	1,235	794
40,400	40,450	741	637	43,400	43,450		907	690	46,400	46,450	1,072	742	49,400	49,450	1,238	795
40,450	40,500	744	638	43,450	43,500		909	691	46,450	46,500	1,075	743	49,450	49,500	1,241	796
40,500	40,550	747	639	43,500	43,550		912	692	46,500	46,550	1,078	744	49,500	49,550	1,244	797
40,550	40,600	749	640	43,550	43,600		915	693	46,550	46,600	1,081	745	49,550	49,600	1,247	798
40,600	40,650	752	641	43,600	43,650		918	693	46,600	46,650	1,084	746	49,600	49,650	1,249	798
40,650	40,700	755	642	43,650	43,700		921	694	46,650	46,700	1,086	747	49,650	49,700	1,252	799
40,700	40,750	758	643	43,700	43,750		923	695	46,700	46,750	1,089	748	49,700	49,750	1,255	800
40,750	40,800	760	644	43,750	43,800		926	696	46,750	46,800	1,092	749	49,750	49,800	1,258	801
40,800	40,850	763	644	43,800	43,850		929	697	46,800	46,850	1,095	749	49,800	49,850	1,260	802
40,850	40,900	766	645	43,850	43,900		932	698	46,850	46,900	1,097	750	49,850	49,900	1,263	803
40,900	40,950	769	646	43,900	43,950		934	699	46,900	46,950	1,100	751	49,900	49,950	1,266	804
40,950	41,000	771	647	43,950	44,000		937	700	46,950	47,000	1,103	752	49,950	50,000	1,269	805
	41,000				44,000					47,000				50,000
41,000	41,050	774	648	44,000	44,050		940	700	47,000	47,050	1,106	753	50,000	50,050	1,271	806
41,050	41,100	777	649	44,050	44,100		943	701	47,050	47,100	1,108	754	50,050	50,100	1,274	807
41,100	41,150	780	650	44,100	44,150		945	702	47,100	47,150	1,111	755	50,100	50,150	1,277	808
41,150	41,200	782	651	44,150	44,200		948	703	47,150	47,200	1,114	756	50,150	50,200	1,280	809
41,200	41,250	785	651	44,200	44,250		951	704	47,200	47,250	1,117	756	50,200	50,250	1,282	811
41,250	41,300	788	652	44,250	44,300		954	705	47,250	47,300	1,119	757	50,250	50,300	1,285	812
41,300	41,350	791	653	44,300	44,350		956	706	47,300	47,350	1,122	758	50,300	50,350	1,288	813
41,350	41,400	793	654	44,350	44,400		959	707	47,350	47,400	1,125	759	50,350	50,400	1,291	814
41,400	41,450	796	655	44,400	44,450		962	707	47,400	47,450	1,128	760	50,400	50,450	1,293	815
41,450	41,500	799	656	44,450	44,500		965	708	47,450	47,500	1,130	761	50,450	50,500	1,296	817
41,500	41,550	802	657	44,500	44,550		968	709	47,500	47,550	1,133	762	50,500	50,550	1,299	818
41,550	41,600	805	658	44,550	44,600		970	710	47,550	47,600	1,136	763	50,550	50,600	1,302	819
41,600	41,650	807	658	44,600	44,650		973	711	47,600	47,650	1,139	763	50,600	50,650	1,305	820
41,650	41,700	810	659	44,650	44,700		976	712	47,650	47,700	1,142	764	50,650	50,700	1,307	822
41,700	41,750	813	660	44,700	44,750		979	713	47,700	47,750	1,144	765	50,700	50,750	1,310	823
41,750	41,800	816	661	44,750	44,800		981	714	47,750	47,800	1,147	766	50,750	50,800	1,313	824
41,800	41,850	818	662	44,800	44,850		984	714	47,800	47,850	1,150	767	50,800	50,850	1,316	825
41,850	41,900	821	663	44,850	44,900		987	715	47,850	47,900	1,153	768	50,850	50,900	1,318	826
41,900	41,950	824	664	44,900	44,950		990	716	47,900	47,950	1,155	769	50,900	50,950	1,321	828
41,950	42,000	827	665	44,950	45,000		992	717	47,950	48,000	1,158	770	50,950	51,000	1,324	829
	42,000				45,000					48,000				51,000
42,000	42,050	829	665	45,000	45,050		995	718	48,000	48,050	1,161	770	51,000	51,050	1,327	830
42,050	42,100	832	666	45,050	45,100		998	719	48,050	48,100	1,164	771	51,050	51,100	1,329	831
42,100	42,150	835	667	45,100	45,150		1,001	720	48,100	48,150	1,166	772	51,100	51,150	1,332	833
42,150	42,200	838	668	45,150	45,200		1,003	721	48,150	48,200	1,169	773	51,150	51,200	1,335	834
42,200	42,250	840	669	45,200	45,250		1,006	721	48,200	48,250	1,172	774	51,200	51,250	1,338	835
42,250	42,300	843	670	45,250	45,300		1,009	722	48,250	48,300	1,175	775	51,250	51,300	1,340	836
42,300	42,350	846	671	45,300	45,350		1,012	723	48,300	48,350	1,177	776	51,300	51,350	1,343	837
42,350	42,400	849	672	45,350	45,400		1,014	724	48,350	48,400	1,180	777	51,350	51,400	1,346	839
42,400	42,450	851	672	45,400	45,450		1,017	725	48,400	48,450	1,183	777	51,400	51,450	1,349	840
42,450	42,500	854	673	45,450	45,500		1,020	726	48,450	48,500	1,186	778	51,450	51,500	1,351	841
42,500	42,550	857	674	45,500	45,550		1,023	727	48,500	48,550	1,189	779	51,500	51,550	1,354	842
42,550	42,600	860	675	45,550	45,600		1,026	728	48,550	48,600	1,191	780	51,550	51,600	1,357	844
42,600	42,650	863	676	45,600	45,650		1,028	728	48,600	48,650	1,194	781	51,600	51,650	1,360	845
42,650	42,700	865	677	45,650	45,700		1,031	729	48,650	48,700	1,197	782	51,650	51,700	1,363	846
42,700	42,750	868	678	45,700	45,750		1,034	730	48,700	48,750	1,200	783	51,700	51,750	1,365	847
42,750	42,800	871	679	45,750	45,800		1,037	731	48,750	48,800	1,202	784	51,750	51,800	1,368	848
42,800	42,850	874	679	45,800	45,850		1,039	732	48,800	48,850	1,205	784	51,800	51,850	1,371	850
42,850	42,900	876	680	45,850	45,900		1,042	733	48,850	48,900	1,208	785	51,850	51,900	1,374	851
42,900	42,950	879	681	45,900	45,950		1,045	734	48,900	48,950	1,211	786	51,900	51,950	1,376	852
42,950	43,000	882	682	45,950	46,000		1,048	735	48,950	49,000	1,213	787	51,950	52,000	1,379	853

38						2003 NJ-1040EZ Tax Table
38						2003 NJ-1040EZ Tax Table
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	52,000				55,000					58,000				61,000
52,000	52,050	1,382	855	55,000	55,050		1,548	928	58,000	58,050	1,713	1,002	61,000	61,050	1,879	1,075
52,050	52,100	1,385	856	55,050	55,100		1,550	929	58,050	58,100	1,716	1,003	61,050	61,100	1,882	1,076
52,100	52,150	1,387	857	55,100	55,150		1,553	931	58,100	58,150	1,719	1,004	61,100	61,150	1,885	1,078
52,150	52,200	1,390	858	55,150	55,200		1,556	932	58,150	58,200	1,722	1,005	61,150	61,200	1,887	1,079
52,200	52,250	1,393	860	55,200	55,250		1,559	933	58,200	58,250	1,724	1,007	61,200	61,250	1,890	1,080
52,250	52,300	1,396	861	55,250	55,300		1,561	934	58,250	58,300	1,727	1,008	61,250	61,300	1,893	1,081
52,300	52,350	1,398	862	55,300	55,350		1,564	935	58,300	58,350	1,730	1,009	61,300	61,350	1,896	1,082
52,350	52,400	1,401	863	55,350	55,400		1,567	937	58,350	58,400	1,733	1,010	61,350	61,400	1,898	1,084
52,400	52,450	1,404	864	55,400	55,450		1,570	938	58,400	58,450	1,735	1,011	61,400	61,450	1,901	1,085
52,450	52,500	1,407	866	55,450	55,500		1,572	939	58,450	58,500	1,738	1,013	61,450	61,500	1,904	1,086
52,500	52,550	1,410	867	55,500	55,550		1,575	940	58,500	58,550	1,741	1,014	61,500	61,550	1,907	1,087
52,550	52,600	1,412	868	55,550	55,600		1,578	942	58,550	58,600	1,744	1,015	61,550	61,600	1,910	1,089
52,600	52,650	1,415	869	55,600	55,650		1,581	943	58,600	58,650	1,747	1,016	61,600	61,650	1,912	1,090
52,650	52,700	1,418	871	55,650	55,700		1,584	944	58,650	58,700	1,749	1,018	61,650	61,700	1,915	1,091
52,700	52,750	1,421	872	55,700	55,750		1,586	945	58,700	58,750	1,752	1,019	61,700	61,750	1,918	1,092
52,750	52,800	1,423	873	55,750	55,800		1,589	946	58,750	58,800	1,755	1,020	61,750	61,800	1,921	1,093
52,800	52,850	1,426	874	55,800	55,850		1,592	948	58,800	58,850	1,758	1,021	61,800	61,850	1,923	1,095
52,850	52,900	1,429	875	55,850	55,900		1,595	949	58,850	58,900	1,760	1,022	61,850	61,900	1,926	1,096
52,900	52,950	1,432	877	55,900	55,950		1,597	950	58,900	58,950	1,763	1,024	61,900	61,950	1,929	1,097
52,950	53,000	1,434	878	55,950	56,000		1,600	951	58,950	59,000	1,766	1,025	61,950	62,000	1,932	1,098
	53,000				56,000					59,000				62,000
53,000	53,050	1,437	879	56,000	56,050		1,603	953	59,000	59,050	1,769	1,026	62,000	62,050	1,934	1,100
53,050	53,100	1,440	880	56,050	56,100		1,606	954	59,050	59,100	1,771	1,027	62,050	62,100	1,937	1,101
53,100	53,150	1,443	882	56,100	56,150		1,608	955	59,100	59,150	1,774	1,029	62,100	62,150	1,940	1,102
53,150	53,200	1,445	883	56,150	56,200		1,611	956	59,150	59,200	1,777	1,030	62,150	62,200	1,943	1,103
53,200	53,250	1,448	884	56,200	56,250		1,614	958	59,200	59,250	1,780	1,031	62,200	62,250	1,945	1,105
53,250	53,300	1,451	885	56,250	56,300		1,617	959	59,250	59,300	1,782	1,032	62,250	62,300	1,948	1,106
53,300	53,350	1,454	886	56,300	56,350		1,619	960	59,300	59,350	1,785	1,033	62,300	62,350	1,951	1,107
53,350	53,400	1,456	888	56,350	56,400		1,622	961	59,350	59,400	1,788	1,035	62,350	62,400	1,954	1,108
53,400	53,450	1,459	889	56,400	56,450		1,625	962	59,400	59,450	1,791	1,036	62,400	62,450	1,956	1,109
53,450	53,500	1,462	890	56,450	56,500		1,628	964	59,450	59,500	1,793	1,037	62,450	62,500	1,959	1,111
53,500	53,550	1,465	891	56,500	56,550		1,631	965	59,500	59,550	1,796	1,038	62,500	62,550	1,962	1,112
53,550	53,600	1,468	893	56,550	56,600		1,633	966	59,550	59,600	1,799	1,040	62,550	62,600	1,965	1,113
53,600	53,650	1,470	894	56,600	56,650		1,636	967	59,600	59,650	1,802	1,041	62,600	62,650	1,968	1,114
53,650	53,700	1,473	895	56,650	56,700		1,639	969	59,650	59,700	1,805	1,042	62,650	62,700	1,970	1,116
53,700	53,750	1,476	896	56,700	56,750		1,642	970	59,700	59,750	1,807	1,043	62,700	62,750	1,973	1,117
53,750	53,800	1,479	897	56,750	56,800		1,644	971	59,750	59,800	1,810	1,044	62,750	62,800	1,976	1,118
53,800	53,850	1,481	899	56,800	56,850		1,647	972	59,800	59,850	1,813	1,046	62,800	62,850	1,979	1,119
53,850	53,900	1,484	900	56,850	56,900		1,650	973	59,850	59,900	1,816	1,047	62,850	62,900	1,981	1,120
53,900	53,950	1,487	901	56,900	56,950		1,653	975	59,900	59,950	1,818	1,048	62,900	62,950	1,984	1,122
53,950	54,000	1,490	902	56,950	57,000		1,655	976	59,950	60,000	1,821	1,049	62,950	63,000	1,987	1,123
	54,000				57,000					60,000				63,000
54,000	54,050	1,492	904	57,000	57,050		1,658	977	60,000	60,050	1,824	1,051	63,000	63,050	1,990	1,124
54,050	54,100	1,495	905	57,050	57,100		1,661	978	60,050	60,100	1,827	1,052	63,050	63,100	1,992	1,125
54,100	54,150	1,498	906	57,100	57,150		1,664	980	60,100	60,150	1,829	1,053	63,100	63,150	1,995	1,127
54,150	54,200	1,501	907	57,150	57,200		1,666	981	60,150	60,200	1,832	1,054	63,150	63,200	1,998	1,128
54,200	54,250	1,503	909	57,200	57,250		1,669	982	60,200	60,250	1,835	1,056	63,200	63,250	2,001	1,129
54,250	54,300	1,506	910	57,250	57,300		1,672	983	60,250	60,300	1,838	1,057	63,250	63,300	2,003	1,130
54,300	54,350	1,509	911	57,300	57,350		1,675	984	60,300	60,350	1,840	1,058	63,300	63,350	2,006	1,131
54,350	54,400	1,512	912	57,350	57,400		1,677	986	60,350	60,400	1,843	1,059	63,350	63,400	2,009	1,133
54,400	54,450	1,514	913	57,400	57,450		1,680	987	60,400	60,450	1,846	1,060	63,400	63,450	2,012	1,134
54,450	54,500	1,517	915	57,450	57,500		1,683	988	60,450	60,500	1,849	1,062	63,450	63,500	2,014	1,135
54,500	54,550	1,520	916	57,500	57,550		1,686	989	60,500	60,550	1,852	1,063	63,500	63,550	2,017	1,136
54,550	54,600	1,523	917	57,550	57,600		1,689	991	60,550	60,600	1,854	1,064	63,550	63,600	2,020	1,138
54,600	54,650	1,526	918	57,600	57,650		1,691	992	60,600	60,650	1,857	1,065	63,600	63,650	2,023	1,139
54,650	54,700	1,528	920	57,650	57,700		1,694	993	60,650	60,700	1,860	1,067	63,650	63,700	2,026	1,140
54,700	54,750	1,531	921	57,700	57,750		1,697	994	60,700	60,750	1,863	1,068	63,700	63,750	2,028	1,141
54,750	54,800	1,534	922	57,750	57,800		1,700	995	60,750	60,800	1,865	1,069	63,750	63,800	2,031	1,142
54,800	54,850	1,537	923	57,800	57,850		1,702	997	60,800	60,850	1,868	1,070	63,800	63,850	2,034	1,144
54,850	54,900	1,539	924	57,850	57,900		1,705	998	60,850	60,900	1,871	1,071	63,850	63,900	2,037	1,145
54,900	54,950	1,542	926	57,900	57,950		1,708	999	60,900	60,950	1,874	1,073	63,900	63,950	2,039	1,146
54,950	55,000	1,545	927	57,950	58,000		1,711	1,000	60,950	61,000	1,876	1,074	63,950	64,000	2,042	1,147

						2003 NJ-1040EZ Tax Table											39
						2003 NJ-1040EZ Tax Table											39
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	64,000				67,000					70,000				73,000
64,000	64,050	2,045	1,149	67,000	67,050		2,211	1,222	70,000	70,050	2,376	1,296	73,000	73,050	2,542	1,401
64,050	64,100	2,048	1,150	67,050	67,100		2,213	1,223	70,050	70,100	2,379	1,298	73,050	73,100	2,545	1,403
64,100	64,150	2,050	1,151	67,100	67,150		2,216	1,225	70,100	70,150	2,382	1,299	73,100	73,150	2,548	1,404
64,150	64,200	2,053	1,152	67,150	67,200		2,219	1,226	70,150	70,200	2,385	1,301	73,150	73,200	2,550	1,406
64,200	64,250	2,056	1,154	67,200	67,250		2,222	1,227	70,200	70,250	2,387	1,303	73,200	73,250	2,553	1,408
64,250	64,300	2,059	1,155	67,250	67,300		2,224	1,228	70,250	70,300	2,390	1,305	73,250	73,300	2,556	1,410
64,300	64,350	2,061	1,156	67,300	67,350		2,227	1,229	70,300	70,350	2,393	1,306	73,300	73,350	2,559	1,411
64,350	64,400	2,064	1,157	67,350	67,400		2,230	1,231	70,350	70,400	2,396	1,308	73,350	73,400	2,561	1,413
64,400	64,450	2,067	1,158	67,400	67,450		2,233	1,232	70,400	70,450	2,398	1,310	73,400	73,450	2,564	1,415
64,450	64,500	2,070	1,160	67,450	67,500		2,235	1,233	70,450	70,500	2,401	1,312	73,450	73,500	2,567	1,417
64,500	64,550	2,073	1,161	67,500	67,550		2,238	1,234	70,500	70,550	2,404	1,313	73,500	73,550	2,570	1,418
64,550	64,600	2,075	1,162	67,550	67,600		2,241	1,236	70,550	70,600	2,407	1,315	73,550	73,600	2,573	1,420
64,600	64,650	2,078	1,163	67,600	67,650		2,244	1,237	70,600	70,650	2,410	1,317	73,600	73,650	2,575	1,422
64,650	64,700	2,081	1,165	67,650	67,700		2,247	1,238	70,650	70,700	2,412	1,319	73,650	73,700	2,578	1,424
64,700	64,750	2,084	1,166	67,700	67,750		2,249	1,239	70,700	70,750	2,415	1,320	73,700	73,750	2,581	1,425
64,750	64,800	2,086	1,167	67,750	67,800		2,252	1,240	70,750	70,800	2,418	1,322	73,750	73,800	2,584	1,427
64,800	64,850	2,089	1,168	67,800	67,850		2,255	1,242	70,800	70,850	2,421	1,324	73,800	73,850	2,586	1,429
64,850	64,900	2,092	1,169	67,850	67,900		2,258	1,243	70,850	70,900	2,423	1,326	73,850	73,900	2,589	1,431
64,900	64,950	2,095	1,171	67,900	67,950		2,260	1,244	70,900	70,950	2,426	1,327	73,900	73,950	2,592	1,432
64,950	65,000	2,097	1,172	67,950	68,000		2,263	1,245	70,950	71,000	2,429	1,329	73,950	74,000	2,595	1,434
	65,000				68,000					71,000				74,000
65,000	65,050	2,100	1,173	68,000	68,050		2,266	1,247	71,000	71,050	2,432	1,331	74,000	74,050	2,597	1,436
65,050	65,100	2,103	1,174	68,050	68,100		2,269	1,248	71,050	71,100	2,434	1,333	74,050	74,100	2,600	1,438
65,100	65,150	2,106	1,176	68,100	68,150		2,271	1,249	71,100	71,150	2,437	1,334	74,100	74,150	2,603	1,439
65,150	65,200	2,108	1,177	68,150	68,200		2,274	1,250	71,150	71,200	2,440	1,336	74,150	74,200	2,606	1,441
65,200	65,250	2,111	1,178	68,200	68,250		2,277	1,252	71,200	71,250	2,443	1,338	74,200	74,250	2,608	1,443
65,250	65,300	2,114	1,179	68,250	68,300		2,280	1,253	71,250	71,300	2,445	1,340	74,250	74,300	2,611	1,445
65,300	65,350	2,117	1,180	68,300	68,350		2,282	1,254	71,300	71,350	2,448	1,341	74,300	74,350	2,614	1,446
65,350	65,400	2,119	1,182	68,350	68,400		2,285	1,255	71,350	71,400	2,451	1,343	74,350	74,400	2,617	1,448
65,400	65,450	2,122	1,183	68,400	68,450		2,288	1,256	71,400	71,450	2,454	1,345	74,400	74,450	2,619	1,450
65,450	65,500	2,125	1,184	68,450	68,500		2,291	1,258	71,450	71,500	2,456	1,347	74,450	74,500	2,622	1,452
65,500	65,550	2,128	1,185	68,500	68,550		2,294	1,259	71,500	71,550	2,459	1,348	74,500	74,550	2,625	1,453
65,550	65,600	2,131	1,187	68,550	68,600		2,296	1,260	71,550	71,600	2,462	1,350	74,550	74,600	2,628	1,455
65,600	65,650	2,133	1,188	68,600	68,650		2,299	1,261	71,600	71,650	2,465	1,352	74,600	74,650	2,631	1,457
65,650	65,700	2,136	1,189	68,650	68,700		2,302	1,263	71,650	71,700	2,468	1,354	74,650	74,700	2,633	1,459
65,700	65,750	2,139	1,190	68,700	68,750		2,305	1,264	71,700	71,750	2,470	1,355	74,700	74,750	2,636	1,460
65,750	65,800	2,142	1,191	68,750	68,800		2,307	1,265	71,750	71,800	2,473	1,357	74,750	74,800	2,639	1,462
65,800	65,850	2,144	1,193	68,800	68,850		2,310	1,266	71,800	71,850	2,476	1,359	74,800	74,850	2,642	1,464
65,850	65,900	2,147	1,194	68,850	68,900		2,313	1,267	71,850	71,900	2,479	1,361	74,850	74,900	2,644	1,466
65,900	65,950	2,150	1,195	68,900	68,950		2,316	1,269	71,900	71,950	2,481	1,362	74,900	74,950	2,647	1,467
65,950	66,000	2,153	1,196	68,950	69,000		2,318	1,270	71,950	72,000	2,484	1,364	74,950	75,000	2,650	1,469
	66,000				69,000					72,000				75,000
66,000	66,050	2,155	1,198	69,000	69,050		2,321	1,271	72,000	72,050	2,487	1,366	75,000	75,050	2,653	1,471
66,050	66,100	2,158	1,199	69,050	69,100		2,324	1,272	72,050	72,100	2,490	1,368	75,050	75,100	2,656	1,473
66,100	66,150	2,161	1,200	69,100	69,150		2,327	1,274	72,100	72,150	2,492	1,369	75,100	75,150	2,659	1,474
66,150	66,200	2,164	1,201	69,150	69,200		2,329	1,275	72,150	72,200	2,495	1,371	75,150	75,200	2,662	1,476
66,200	66,250	2,166	1,203	69,200	69,250		2,332	1,276	72,200	72,250	2,498	1,373	75,200	75,250	2,666	1,478
66,250	66,300	2,169	1,204	69,250	69,300		2,335	1,277	72,250	72,300	2,501	1,375	75,250	75,300	2,669	1,480
66,300	66,350	2,172	1,205	69,300	69,350		2,338	1,278	72,300	72,350	2,503	1,376	75,300	75,350	2,672	1,481
66,350	66,400	2,175	1,206	69,350	69,400		2,340	1,280	72,350	72,400	2,506	1,378	75,350	75,400	2,675	1,483
66,400	66,450	2,177	1,207	69,400	69,450		2,343	1,281	72,400	72,450	2,509	1,380	75,400	75,450	2,678	1,485
66,450	66,500	2,180	1,209	69,450	69,500		2,346	1,282	72,450	72,500	2,512	1,382	75,450	75,500	2,682	1,487
66,500	66,550	2,183	1,210	69,500	69,550		2,349	1,283	72,500	72,550	2,515	1,383	75,500	75,550	2,685	1,488
66,550	66,600	2,186	1,211	69,550	69,600		2,352	1,285	72,550	72,600	2,517	1,385	75,550	75,600	2,688	1,490
66,600	66,650	2,189	1,212	69,600	69,650		2,354	1,286	72,600	72,650	2,520	1,387	75,600	75,650	2,691	1,492
66,650	66,700	2,191	1,214	69,650	69,700		2,357	1,287	72,650	72,700	2,523	1,389	75,650	75,700	2,694	1,494
66,700	66,750	2,194	1,215	69,700	69,750		2,360	1,288	72,700	72,750	2,526	1,390	75,700	75,750	2,697	1,495
66,750	66,800	2,197	1,216	69,750	69,800		2,363	1,289	72,750	72,800	2,528	1,392	75,750	75,800	2,701	1,497
66,800	66,850	2,200	1,217	69,800	69,850		2,365	1,291	72,800	72,850	2,531	1,394	75,800	75,850	2,704	1,499
66,850	66,900	2,202	1,218	69,850	69,900		2,368	1,292	72,850	72,900	2,534	1,396	75,850	75,900	2,707	1,501
66,900	66,950	2,205	1,220	69,900	69,950		2,371	1,293	72,900	72,950	2,537	1,397	75,900	75,950	2,710	1,502
66,950	67,000	2,208	1,221	69,950	70,000		2,374	1,294	72,950	73,000	2,539	1,399	75,950	76,000	2,713	1,504

40						2003 NJ-1040EZ Tax Table
40						2003 NJ-1040EZ Tax Table
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	76,000				79,000					82,000				85,000
76,000	76,050	2,717	1,506	79,000	79,050		2,908	1,611	82,000	82,050	3,099	1,757	85,000	85,050	3,290	1,923
76,050	76,100	2,720	1,508	79,050	79,100		2,911	1,613	82,050	82,100	3,102	1,760	85,050	85,100	3,293	1,925
76,100	76,150	2,723	1,509	79,100	79,150		2,914	1,614	82,100	82,150	3,105	1,762	85,100	85,150	3,296	1,928
76,150	76,200	2,726	1,511	79,150	79,200		2,917	1,616	82,150	82,200	3,108	1,765	85,150	85,200	3,299	1,931
76,200	76,250	2,729	1,513	79,200	79,250		2,920	1,618	82,200	82,250	3,111	1,768	85,200	85,250	3,303	1,934
76,250	76,300	2,732	1,515	79,250	79,300		2,924	1,620	82,250	82,300	3,115	1,771	85,250	85,300	3,306	1,936
76,300	76,350	2,736	1,516	79,300	79,350		2,927	1,621	82,300	82,350	3,118	1,773	85,300	85,350	3,309	1,939
76,350	76,400	2,739	1,518	79,350	79,400		2,930	1,623	82,350	82,400	3,121	1,776	85,350	85,400	3,312	1,942
76,400	76,450	2,742	1,520	79,400	79,450		2,933	1,625	82,400	82,450	3,124	1,779	85,400	85,450	3,315	1,945
76,450	76,500	2,745	1,522	79,450	79,500		2,936	1,627	82,450	82,500	3,127	1,782	85,450	85,500	3,319	1,947
76,500	76,550	2,748	1,523	79,500	79,550		2,939	1,628	82,500	82,550	3,131	1,785	85,500	85,550	3,322	1,950
76,550	76,600	2,752	1,525	79,550	79,600		2,943	1,630	82,550	82,600	3,134	1,787	85,550	85,600	3,325	1,953
76,600	76,650	2,755	1,527	79,600	79,650		2,946	1,632	82,600	82,650	3,137	1,790	85,600	85,650	3,328	1,956
76,650	76,700	2,758	1,529	79,650	79,700		2,949	1,634	82,650	82,700	3,140	1,793	85,650	85,700	3,331	1,959
76,700	76,750	2,761	1,530	79,700	79,750		2,952	1,635	82,700	82,750	3,143	1,796	85,700	85,750	3,334	1,961
76,750	76,800	2,764	1,532	79,750	79,800		2,955	1,637	82,750	82,800	3,147	1,798	85,750	85,800	3,338	1,964
76,800	76,850	2,768	1,534	79,800	79,850		2,959	1,639	82,800	82,850	3,150	1,801	85,800	85,850	3,341	1,967
76,850	76,900	2,771	1,536	79,850	79,900		2,962	1,641	82,850	82,900	3,153	1,804	85,850	85,900	3,344	1,970
76,900	76,950	2,774	1,537	79,900	79,950		2,965	1,642	82,900	82,950	3,156	1,807	85,900	85,950	3,347	1,972
76,950	77,000	2,777	1,539	79,950	80,000		2,968	1,644	82,950	83,000	3,159	1,809	85,950	86,000	3,350	1,975
	77,000				80,000					83,000				86,000
77,000	77,050	2,780	1,541	80,000	80,050		2,971	1,646	83,000	83,050	3,162	1,812	86,000	86,050	3,354	1,978
77,050	77,100	2,783	1,543	80,050	80,100		2,975	1,649	83,050	83,100	3,166	1,815	86,050	86,100	3,357	1,981
77,100	77,150	2,787	1,544	80,100	80,150		2,978	1,652	83,100	83,150	3,169	1,818	86,100	86,150	3,360	1,983
77,150	77,200	2,790	1,546	80,150	80,200		2,981	1,655	83,150	83,200	3,172	1,820	86,150	86,200	3,363	1,986
77,200	77,250	2,793	1,548	80,200	80,250		2,984	1,657	83,200	83,250	3,175	1,823	86,200	86,250	3,366	1,989
77,250	77,300	2,796	1,550	80,250	80,300		2,987	1,660	83,250	83,300	3,178	1,826	86,250	86,300	3,369	1,992
77,300	77,350	2,799	1,551	80,300	80,350		2,990	1,663	83,300	83,350	3,182	1,829	86,300	86,350	3,373	1,994
77,350	77,400	2,803	1,553	80,350	80,400		2,994	1,666	83,350	83,400	3,185	1,831	86,350	86,400	3,376	1,997
77,400	77,450	2,806	1,555	80,400	80,450		2,997	1,668	83,400	83,450	3,188	1,834	86,400	86,450	3,379	2,000
77,450	77,500	2,809	1,557	80,450	80,500		3,000	1,671	83,450	83,500	3,191	1,837	86,450	86,500	3,382	2,003
77,500	77,550	2,812	1,558	80,500	80,550		3,003	1,674	83,500	83,550	3,194	1,840	86,500	86,550	3,385	2,006
77,550	77,600	2,815	1,560	80,550	80,600		3,006	1,677	83,550	83,600	3,197	1,843	86,550	86,600	3,389	2,008
77,600	77,650	2,818	1,562	80,600	80,650		3,010	1,680	83,600	83,650	3,201	1,845	86,600	86,650	3,392	2,011
77,650	77,700	2,822	1,564	80,650	80,700		3,013	1,682	83,650	83,700	3,204	1,848	86,650	86,700	3,395	2,014
77,700	77,750	2,825	1,565	80,700	80,750		3,016	1,685	83,700	83,750	3,207	1,851	86,700	86,750	3,398	2,017
77,750	77,800	2,828	1,567	80,750	80,800		3,019	1,688	83,750	83,800	3,210	1,854	86,750	86,800	3,401	2,019
77,800	77,850	2,831	1,569	80,800	80,850		3,022	1,691	83,800	83,850	3,213	1,856	86,800	86,850	3,405	2,022
77,850	77,900	2,834	1,571	80,850	80,900		3,025	1,693	83,850	83,900	3,217	1,859	86,850	86,900	3,408	2,025
77,900	77,950	2,838	1,572	80,900	80,950		3,029	1,696	83,900	83,950	3,220	1,862	86,900	86,950	3,411	2,028
77,950	78,000	2,841	1,574	80,950	81,000		3,032	1,699	83,950	84,000	3,223	1,865	86,950	87,000	3,414	2,030
	78,000				81,000					84,000				87,000
78,000	78,050	2,844	1,576	81,000	81,050		3,035	1,702	84,000	84,050	3,226	1,867	87,000	87,050	3,417	2,033
78,050	78,100	2,847	1,578	81,050	81,100		3,038	1,704	84,050	84,100	3,229	1,870	87,050	87,100	3,420	2,036
78,100	78,150	2,850	1,579	81,100	81,150		3,041	1,707	84,100	84,150	3,233	1,873	87,100	87,150	3,424	2,039
78,150	78,200	2,853	1,581	81,150	81,200		3,045	1,710	84,150	84,200	3,236	1,876	87,150	87,200	3,427	2,041
78,200	78,250	2,857	1,583	81,200	81,250		3,048	1,713	84,200	84,250	3,239	1,878	87,200	87,250	3,430	2,044
78,250	78,300	2,860	1,585	81,250	81,300		3,051	1,715	84,250	84,300	3,242	1,881	87,250	87,300	3,433	2,047
78,300	78,350	2,863	1,586	81,300	81,350		3,054	1,718	84,300	84,350	3,245	1,884	87,300	87,350	3,436	2,050
78,350	78,400	2,866	1,588	81,350	81,400		3,057	1,721	84,350	84,400	3,248	1,887	87,350	87,400	3,440	2,052
78,400	78,450	2,869	1,590	81,400	81,450		3,061	1,724	84,400	84,450	3,252	1,889	87,400	87,450	3,443	2,055
78,450	78,500	2,873	1,592	81,450	81,500		3,064	1,726	84,450	84,500	3,255	1,892	87,450	87,500	3,446	2,058
78,500	78,550	2,876	1,593	81,500	81,550		3,067	1,729	84,500	84,550	3,258	1,895	87,500	87,550	3,449	2,061
78,550	78,600	2,879	1,595	81,550	81,600		3,070	1,732	84,550	84,600	3,261	1,898	87,550	87,600	3,452	2,064
78,600	78,650	2,882	1,597	81,600	81,650		3,073	1,735	84,600	84,650	3,264	1,901	87,600	87,650	3,455	2,066
78,650	78,700	2,885	1,599	81,650	81,700		3,076	1,738	84,650	84,700	3,268	1,903	87,650	87,700	3,459	2,069
78,700	78,750	2,889	1,600	81,700	81,750		3,080	1,740	84,700	84,750	3,271	1,906	87,700	87,750	3,462	2,072
78,750	78,800	2,892	1,602	81,750	81,800		3,083	1,743	84,750	84,800	3,274	1,909	87,750	87,800	3,465	2,075
78,800	78,850	2,895	1,604	81,800	81,850		3,086	1,746	84,800	84,850	3,277	1,912	87,800	87,850	3,468	2,077
78,850	78,900	2,898	1,606	81,850	81,900		3,089	1,749	84,850	84,900	3,280	1,914	87,850	87,900	3,471	2,080
78,900	78,950	2,901	1,607	81,900	81,950		3,092	1,751	84,900	84,950	3,283	1,917	87,900	87,950	3,475	2,083
78,950	79,000	2,904	1,609	81,950	82,000		3,096	1,754	84,950	85,000	3,287	1,920	87,950	88,000	3,478	2,086

						2003 NJ-1040EZ Tax Table											41
						2003 NJ-1040EZ Tax Table											41
2003 NEW JERSEY TAX TABLE (NJ-1040EZ) – Continued
If Line 21		And You		If Line 21			And You		If Line 21		And You		If Line 21		And You
(New Jersey Taxable		Checked Filing		(New Jersey Taxable			Checked Filing		(New Jersey Taxable		Checked Filing		(New Jersey Taxable		Checked Filing
Income) Is —		Status Line —		Income) Is —			Status Line —		Income) Is —		Status Line —		Income) Is —		Status Line —
At	But	1	2, 4,	At	But		1	2, 4,	At	But	1	2, 4,	At	But	1	2, 4,
Least	Less		or 5	Least	Less			or 5	Least	Less		or 5	Least	Less		or 5
	Than				Than					Than				Than
	Than	Your Tax Is—			Than		Your Tax Is—			Than	Your Tax Is—			Than	Your Tax Is—
		Your Tax Is—					Your Tax Is—				Your Tax Is—				Your Tax Is—
	88,000				91,000					94,000				97,000
88,000	88,050	3,481	2,088	91,000	91,050		3,672	2,254	94,000	94,050	3,863	2,420	97,000	97,050	4,054	2,586
88,050	88,100	3,484	2,091	91,050	91,100		3,675	2,257	94,050	94,100	3,866	2,423	97,050	97,100	4,057	2,588
88,100	88,150	3,487	2,094	91,100	91,150		3,678	2,260	94,100	94,150	3,870	2,425	97,100	97,150	4,061	2,591
88,150	88,200	3,490	2,097	91,150	91,200		3,682	2,262	94,150	94,200	3,873	2,428	97,150	97,200	4,064	2,594
88,200	88,250	3,494	2,099	91,200	91,250		3,685	2,265	94,200	94,250	3,876	2,431	97,200	97,250	4,067	2,597
88,250	88,300	3,497	2,102	91,250	91,300		3,688	2,268	94,250	94,300	3,879	2,434	97,250	97,300	4,070	2,599
88,300	88,350	3,500	2,105	91,300	91,350		3,691	2,271	94,300	94,350	3,882	2,436	97,300	97,350	4,073	2,602
88,350	88,400	3,503	2,108	91,350	91,400		3,694	2,273	94,350	94,400	3,885	2,439	97,350	97,400	4,077	2,605
88,400	88,450	3,506	2,110	91,400	91,450		3,698	2,276	94,400	94,450	3,889	2,442	97,400	97,450	4,080	2,608
88,450	88,500	3,510	2,113	91,450	91,500		3,701	2,279	94,450	94,500	3,892	2,445	97,450	97,500	4,083	2,610
88,500	88,550	3,513	2,116	91,500	91,550		3,704	2,282	94,500	94,550	3,895	2,448	97,500	97,550	4,086	2,613
88,550	88,600	3,516	2,119	91,550	91,600		3,707	2,285	94,550	94,600	3,898	2,450	97,550	97,600	4,089	2,616
88,600	88,650	3,519	2,122	91,600	91,650		3,710	2,287	94,600	94,650	3,901	2,453	97,600	97,650	4,092	2,619
88,650	88,700	3,522	2,124	91,650	91,700		3,713	2,290	94,650	94,700	3,905	2,456	97,650	97,700	4,096	2,622
88,700	88,750	3,526	2,127	91,700	91,750		3,717	2,293	94,700	94,750	3,908	2,459	97,700	97,750	4,099	2,624
88,750	88,800	3,529	2,130	91,750	91,800		3,720	2,296	94,750	94,800	3,911	2,461	97,750	97,800	4,102	2,627
88,800	88,850	3,532	2,133	91,800	91,850		3,723	2,298	94,800	94,850	3,914	2,464	97,800	97,850	4,105	2,630
88,850	88,900	3,535	2,135	91,850	91,900		3,726	2,301	94,850	94,900	3,917	2,467	97,850	97,900	4,108	2,633
88,900	88,950	3,538	2,138	91,900	91,950		3,729	2,304	94,900	94,950	3,920	2,470	97,900	97,950	4,112	2,635
88,950	89,000	3,541	2,141	91,950	92,000		3,733	2,307	94,950	95,000	3,924	2,472	97,950	98,000	4,115	2,638
	89,000				92,000					95,000				98,000
89,000	89,050	3,545	2,144	92,000	92,050		3,736	2,309	95,000	95,050	3,927	2,475	98,000	98,050	4,118	2,641
89,050	89,100	3,548	2,146	92,050	92,100		3,739	2,312	95,050	95,100	3,930	2,478	98,050	98,100	4,121	2,644
89,100	89,150	3,551	2,149	92,100	92,150		3,742	2,315	95,100	95,150	3,933	2,481	98,100	98,150	4,124	2,646
89,150	89,200	3,554	2,152	92,150	92,200		3,745	2,318	95,150	95,200	3,936	2,483	98,150	98,200	4,127	2,649
89,200	89,250	3,557	2,155	92,200	92,250		3,748	2,320	95,200	95,250	3,940	2,486	98,200	98,250	4,131	2,652
89,250	89,300	3,561	2,157	92,250	92,300		3,752	2,323	95,250	95,300	3,943	2,489	98,250	98,300	4,134	2,655
89,300	89,350	3,564	2,160	92,300	92,350		3,755	2,326	95,300	95,350	3,946	2,492	98,300	98,350	4,137	2,657
89,350	89,400	3,567	2,163	92,350	92,400		3,758	2,329	95,350	95,400	3,949	2,494	98,350	98,400	4,140	2,660
89,400	89,450	3,570	2,166	92,400	92,450		3,761	2,331	95,400	95,450	3,952	2,497	98,400	98,450	4,143	2,663
89,450	89,500	3,573	2,168	92,450	92,500		3,764	2,334	95,450	95,500	3,956	2,500	98,450	98,500	4,147	2,666
89,500	89,550	3,576	2,171	92,500	92,550		3,768	2,337	95,500	95,550	3,959	2,503	98,500	98,550	4,150	2,669
89,550	89,600	3,580	2,174	92,550	92,600		3,771	2,340	95,550	95,600	3,962	2,506	98,550	98,600	4,153	2,671
89,600	89,650	3,583	2,177	92,600	92,650		3,774	2,343	95,600	95,650	3,965	2,508	98,600	98,650	4,156	2,674
89,650	89,700	3,586	2,180	92,650	92,700		3,777	2,345	95,650	95,700	3,968	2,511	98,650	98,700	4,159	2,677
89,700	89,750	3,589	2,182	92,700	92,750		3,780	2,348	95,700	95,750	3,971	2,514	98,700	98,750	4,163	2,680
89,750	89,800	3,592	2,185	92,750	92,800		3,784	2,351	95,750	95,800	3,975	2,517	98,750	98,800	4,166	2,682
89,800	89,850	3,596	2,188	92,800	92,850		3,787	2,354	95,800	95,850	3,978	2,519	98,800	98,850	4,169	2,685
89,850	89,900	3,599	2,191	92,850	92,900		3,790	2,356	95,850	95,900	3,981	2,522	98,850	98,900	4,172	2,688
89,900	89,950	3,602	2,193	92,900	92,950		3,793	2,359	95,900	95,950	3,984	2,525	98,900	98,950	4,175	2,691
89,950	90,000	3,605	2,196	92,950	93,000		3,796	2,362	95,950	96,000	3,987	2,528	98,950	99,000	4,178	2,693
	90,000				93,000					96,000				99,000
90,000	90,050	3,608	2,199	93,000	93,050		3,799	2,365	96,000	96,050	3,991	2,530	99,000	99,050	4,182	2,696
90,050	90,100	3,612	2,202	93,050	93,100		3,803	2,367	96,050	96,100	3,994	2,533	99,050	99,100	4,185	2,699
90,100	90,150	3,615	2,204	93,100	93,150		3,806	2,370	96,100	96,150	3,997	2,536	99,100	99,150	4,188	2,702
90,150	90,200	3,618	2,207	93,150	93,200		3,809	2,373	96,150	96,200	4,000	2,539	99,150	99,200	4,191	2,704
90,200	90,250	3,621	2,210	93,200	93,250		3,812	2,376	96,200	96,250	4,003	2,541	99,200	99,250	4,194	2,707
90,250	90,300	3,624	2,213	93,250	93,300		3,815	2,378	96,250	96,300	4,006	2,544	99,250	99,300	4,198	2,710
90,300	90,350	3,627	2,215	93,300	93,350		3,819	2,381	96,300	96,350	4,010	2,547	99,300	99,350	4,201	2,713
90,350	90,400	3,631	2,218	93,350	93,400		3,822	2,384	96,350	96,400	4,013	2,550	99,350	99,400	4,204	2,715
90,400	90,450	3,634	2,221	93,400	93,450		3,825	2,387	96,400	96,450	4,016	2,552	99,400	99,450	4,207	2,718
90,450	90,500	3,637	2,224	93,450	93,500		3,828	2,389	96,450	96,500	4,019	2,555	99,450	99,500	4,210	2,721
90,500	90,550	3,640	2,227	93,500	93,550		3,831	2,392	96,500	96,550	4,022	2,558	99,500	99,550	4,213	2,724
90,550	90,600	3,643	2,229	93,550	93,600		3,834	2,395	96,550	96,600	4,026	2,561	99,550	99,600	4,217	2,727
90,600	90,650	3,647	2,232	93,600	93,650		3,838	2,398	96,600	96,650	4,029	2,564	99,600	99,650	4,220	2,729
90,650	90,700	3,650	2,235	93,650	93,700		3,841	2,401	96,650	96,700	4,032	2,566	99,650	99,700	4,223	2,732
90,700	90,750	3,653	2,238	93,700	93,750		3,844	2,403	96,700	96,750	4,035	2,569	99,700	99,750	4,226	2,735
90,750	90,800	3,656	2,240	93,750	93,800		3,847	2,406	96,750	96,800	4,038	2,572	99,750	99,800	4,229	2,738
90,800	90,850	3,659	2,243	93,800	93,850		3,850	2,409	96,800	96,850	4,042	2,575	99,800	99,850	4,233	2,740
90,850	90,900	3,662	2,246	93,850	93,900		3,854	2,412	96,850	96,900	4,045	2,577	99,850	99,900	4,236	2,743
90,900	90,950	3,666	2,249	93,900	93,950		3,857	2,414	96,900	96,950	4,048	2,580	99,900	99,950	4,239	2,746
90,950	91,000	3,669	2,251	93,950	94,000		3,860	2,417	96,950	97,000	4,051	2,583	99,950	100,000	4,242	2,749

42		2003 NJ-1040EZ Tax Rate Schedules

New Jersey Tax Rate Schedules 2003

FILING STATUS: Single

Table A

STEP 1

STEP 2

STEP 3

Enter

Multiply

If Taxable Income (Line 21) is:

Line 21

Line 21 by:

Subtract

Your Tax

Over

But not over

$20,000

__________

.014

__________

–

_________

20,000

$35,000

__________

.0175

__________

–

70.00

_________

35,000

$40,000

__________

.035

__________

–

682.50

_________

40,000

$75,000

__________

.05525

__________

–

$1,492.50

_________

75,000

and over

__________

.0637

__________

–

$2,126.25

_________

FILING STATUS: Married, filing joint return Head of household Qualifying widow(er)

Table B

				STEP 1		STEP 2					STEP 3

				Enter		Multiply
If Taxable Income (Line 21) is:				Line 21	Line 21 by:					Subtract			Your Tax

Over		But not over
$	0	$	20,000	__________	✕	.014	=	__________	–	$	0	=	_________
$	20,000	$	50,000	__________	✕	.0175	=	__________	–	$	70.00	=	_________
$	50,000	$	70,000	__________	✕	.0245	=	__________	–	$	420.00	=	_________
$	70,000	$	80,000	__________	✕	.035	=	__________	–	$1,154.50		=	_________
$	80,000	$	150,000	__________	✕	.05525	=	__________	–	$2,775.00		=	_________
$	150,000	and over		__________	✕	.0637	=	__________	–	$4,042.50		=	_________

Printed on

Recycled Paper

	2003 Form NJ-1040EZ		43

		in person…
When You Need Information…
		Visit a New Jersey Division of Taxation Regional Office
by phone…
		Regional offices provide individual assistance at various locations

Call our Automated Tax Information System		throughout the State. Call the Automated Tax Information System or
1-800-323-4400 — (Touch-tone phones within NJ, NY, PA, DE, and		visit our home page for the address of the regional office nearest you.
MD) or 609-826-4400 (Touch-tone phones anywhere).

♦Listen to recorded tax information on many topics.

♦Order forms and publications through our message system.

♦Get information on 2003 refunds from ARIS, our Automated Refund Inquiry System, 7 days a week (hours may vary).

Contact our Customer Service Center

609-292-6400 — Speak directly to a Division of Taxation representative for tax information and assistance, 8:30 a.m. to 4:30 p.m., Monday through Friday (except holidays).

TTY Equipment Users Only

Call 1-800-286-6613 (toll-free within NJ, NY, PA, DE, and MD) or 609-984-7300 (anywhere) to ask questions or to order forms and publications.

online…

Visit the New Jersey Division of Taxation Home Page

Many State tax forms and publications are available on our Web site. Access the Division’s home page at: www.state.nj.us/treasury/taxation/

You may also reach us by e-mail at: taxation@tax.state.nj.us

Subscribe to NJ Tax E-News, the Division of Taxation’s online information service, at: www.state.nj.us/treasury/taxation/listservice.ShtmL

To Get Forms…

♦ Call New Jersey’s Forms Request System at 1-800-323-4400 (Touch-tone phones within NJ, NY, PA, DE, and MD) or 609-826- 4400 (Touch-tone phones anywhere).

♦ Visit our Web site at: www.state.nj.us/treasury/taxation/forms.ShtmL

♦ Visit a New Jersey public library.

♦ Dial NJ TaxFax at 609-826-4500 from your fax machine’s phone.

♦ Write to: NJ Division of Taxation Taxpayer Forms Services PO Box 269

Trenton, NJ 08695-0269

Who Can Help…

Trained volunteers in the VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) Programs are available to help prepare both Federal and State returns at locations throughout New Jersey. For the location nearest you, contact the Division’s Customer Service Center at 609-292-6400 or the Internal Revenue Service.

New Jersey Earned Income Tax Credit…

Call the New Jersey Earned Income Tax Credit Hotline

1-888-895-9179 — For information, 8:30 a.m. to 4:30 p.m., Monday through Friday (except holidays).

NJ TaxTalk

TaxTalk is the portion of the Automated Tax Information System (ATIS) that provides recorded information to callers on a variety of New Jersey tax topics and affords them the opportunity to request written information on certain topics.

TaxTalk is available 24 hours a day, 7 days a week. Select the

3-digit number of the topic you want to hear. Then call 1-800- 323-4400 (Touch-tone phones within NJ, NY, PA, DE, and MD) or 609-826-4400 (Touch-tone phones anywhere). Additional topics may become available after the printing of this booklet.

NJ INCOME TAX INFORMATION FOR INDIVIDUALS

Filing Your New Jersey Return

100 Who Must File

102How and When to File an Extension

104How and When to Amend

106Penalties and Interest on Filing

108Who is Required to Make Estimated Tax Payments

110Penalties and Interest on Underpayment of Estimated Tax Payments

TaxTalk — Topic Codes

112	Pennsylvania Residents Working in	128	Deceased Taxpayers
	New Jersey/New Jersey Residents	130	Personal Exemptions
	Working in Pennsylvania	132	Dependent Exemptions
114	Nonresidents	134	New Jersey Earned Income Tax
116	Mailing Your Return With No		Credit
	Balance Due	136	Deductions
118	Mailing Your Return With Tax Due	138	Reporting Wages
120	How to Pay	140	Nontaxable Income
Completing Your New Jersey Return		142	Reporting Capital Gain Income
Completing Your New Jersey Return		144	Reporting a Gain From the Sale of
122	Filing Status	144	Reporting a Gain From the Sale of
122	Filing Status		a Principal Residence
124	Part-Year Residents		a Principal Residence
124	Part-Year Residents	146	Reporting Business Income
126	Military Personnel	146	Reporting Business Income
126	Military Personnel	148	Withholdings and Payments
		148	Withholdings and Payments

continued

44		2003 Form NJ-1040EZ

150Claiming Credit for Income or Wage Tax Paid to Other Jurisdictions

152Claiming Excess Unemployment and Disability

224General Information on the Property Tax Deduction or Credit

226Property Tax Deduction and Credit Frequently Asked Questions

Pension and IRA Information

154Pension Income

156Pension Exclusion

158IRA Distributions

160Establishing Your Roth IRA

162Qualified Distributions From a Roth

IRA

164Nonqualified Distributions From a Roth IRA

NJ PROPERTY TAX RELIEF

PROGRAMS

NJ SAVER

200General Information on NJ SAVER Rebate

204Filing for an NJ SAVER Rebate for a Prior Year

Homestead Rebate

206 General Information on the Homestead Rebate

208 Eligibility Requirements

210Determining the Homestead Rebate Amount

212 Amending the Homestead Rebate Application

214Available Homestead Rebate Publications

Property Tax Reimbursement Program

216General Information on the Property Tax Reimbursement Program

218Eligibility Requirements

220How to Claim a Property Tax Reimbursement

222Property Tax Reimbursement Frequently Asked Questions

Property Tax Deduction or Credit

224General Information on the Property Tax Deduction or Credit

226Property Tax Deduction and Credit Frequently Asked Questions

PAPERLESS FILING PROGRAMS

New Jersey WebFile

300 NJ WebFile

New Jersey TeleFile Program

302 NJ TeleFile Program

(ELF) Electronic Filing

304 (ELF) Electronic Filing

NJ TAX AND FEE INFORMATION FOR BUSINESSES

Business Registration

400 Registering a Business in New Jersey

402Small Business Workshop

404Electing S Corporation Status

406New York and New Jersey Sales Tax Agreement

408Alcoholic Beverage Retail Licenses

410Ending Your New Jersey Business

Income Tax Withholding Information for Businesses

412Remitting Tax Withheld

414Reconciling Tax Withheld

416Forms W-4 and NJ-W-4

418Who Is an Employer

420Withholding New Jersey Income Taxes

422Filing Informal Employer Returns of Income Tax Withheld

Sales and Use Tax Information for Businesses

424General Information for Sales and Use Tax for Businesses

426 Use Tax

428 Annual Use Tax

430Filing Sales and Use Tax Returns

432Filing Informal Sales and Use Tax Returns

434Penalties and Interest

436Contractors

438Mail Order and Internet Business

440Taxability of Medicines and Medical Items

442Urban Enterprise Zone

Lease and Rental Information for Businesses

444Lease Transactions in New Jersey

446Rental Transactions in New Jersey

448Domestic Security Fee

Recently Enacted Fees

450Casino Taxes and Fees

452Dishonored Check Fee

448Domestic Security Fee

456Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax

458Litter Control Fee

460Outdoor Advertising Fee

CORPORATIONS & PARTNERSHIPS

Corporations

500Starting a Corporation

502Filing Responsibilities

504Tax Rates and Accounting Periods

506S Corporation Status

5072003 New Jersey Corporation Business Tax Return

Partnerships

508 Partnership Information

NJ SALES & USE TAX AND OTHER FEE INFORMATION FOR INDIVIDUALS

General Information on Sales and Use Tax for Individuals

600General Information on Sales and Use Tax for Individuals

Out-of-State Purchases

602 Out-of-State Purchases

Mail Orders and Internet Purchases

604 Mail Orders and Internet Purchases

Home Improvements

606 Home Improvements

Taxability of Leases and Rentals

608 Taxability of Leases and Rentals

Fees Assessed by the State

610Atlantic City Luxury Tax

612Atlantic City Casino Hotel Parking Fee

614Cape May County Tourism Tax and Assessment

616Dishonored Check Fee

618Domestic Security Fee

620Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax

OTHER NJ TAX INFORMATION

New Jersey Division of Taxation Regional Offices

700Asbury Park Office

702Camden Office

704Fair Lawn Office

706Newark Office

708Northfield Office

710Somerville Office

712Trenton Office

Other Ways to Contact the Division 714 Other Ways to Contact the Division

Order Forms Through NJ TaxFax

716 Order Forms Through NJ TaxFax

Taxpayers’ Bill of Rights

718 Taxpayers’ Bill of Rights

CATCH Program

720 CATCH Program

Inheritance and Estate Tax

722 Inheritance and Estate Tax

Information for Senior Citizens 724 Information for Senior Citizens

continued

2003 NJ-1040EZ Index		45

Accounting Method 16 Address Label 17 Age, Exemption for 17 Amended Returns 16 Amount of Tax You Owe 26 Archer MSAs 21 Assembling Your Return 30 Automated Refund Inquiry 43

Blindness, Exemption for 17 Breast Cancer Research Fund 3, 26

Capital Gains Distributions 21

Children’s Trust Fund 3, 26

Collection Fees 16

Commuter Transportation Benefits 19

County/Municipality Code 17, 31-32

Credit From 2002 Return 25

Date of Birth 5 Deceased Taxpayers 16 Dependents 18 Direct Deposit 10 Disability, Exemption for 17 Dividends 21

Drug Abuse Education Fund 4, 26

Earned Income Tax Credit 25 Employee Business Expenses 19 Endangered Wildlife Fund 3, 26 Estimated Tax 16, 25 Exemptions 17, 21

Extension of Time to File 14

Federal/State Tax Agreement 17

Filing Requirements 13

Filing Status 17

Fiscal Year 14

Fraudulent Return 17

Gubernatorial Elections Fund 27

Homestead Rebate 28

How to Pay 14

Income, Defined 18

Interest 16

Interest Income 20

IRA—

Contributions 21

Interest 21

Withdrawals 21

Keogh Plan 21

Korean Veterans’ Memorial Fund 4, 26

Literacy Volunteers of America – New Jersey Fund 4, 26

Meals, Lodging 19

Medical Expenses 21

Moving Expenses 20

Mutual Funds, Reporting Dividends From 21

NJ-AIDS Services Fund 4, 26

Organ and Tissue Donor Awareness Education

Fund 4, 26

Overpayment 26

Penalties—

Early Withdrawal of Savings 20 Failure to File 16

Failure to Pay 16

Personal Identification Number (PIN) 5 Postmark Date 14

Privacy Act Notification 16

Property Tax Credit 22-24, 25

Property Tax Deduction 22-24

Prostate Cancer Research Fund 5, 26

Qualified Investment Fund 20

Record Keeping 16 Refunds 15, 27

Rounding Off to Whole Dollars 16

Sick Pay 20

Signatures 27

Social Security Number 17, 25

Social Security Benefits, Taxability of 29

Statutory Employees 18

Students, Dependents Attending Colleges 18

Tax

Preparers 27

Rate Schedules 42

Table 33

Withheld 25

Tax Assistance 43

Tax-Exempt Housing 22, 29

Taxpayers’ Bill of Rights 45

TaxTalk 43

TeleFile 5-11

Use Tax 24

U.S.S. NJ Educational Museum Fund 3, 26

Vietnam Veterans’ Memorial Fund 3, 26

Wages 18

Wage and Tax Statement (W-2) 18, 19, 25 When to File 14

Where to Send Your Return 15 Which Form to Use 13

Who Must File 13

TAXPAYERS’ BILL OF RIGHTS

The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and ensures that all taxpayers—individuals and businesses alike—are better informed and receive fair and equitable treatment during the tax collection process. Highlights of the Taxpayers’ Bill of Rights include:

Service—

♦Division must respond to taxpayers’ questions within a reasonable time period.

♦Notices of taxes and penalties due must clearly identify the purpose of the notice and must contain information about appeal procedures.

Appeals—

♦Time to appeal to the Tax Court is generally 90 days.

Interest on Refunds—

♦Interest is paid at the prime rate on refunds for all taxes when the Division takes more than six months to send you a refund.

♦You may request that your overpayment of this year’s tax be credited towards next year’s tax liability, however, interest will not be paid on overpayments that are credited forward.

For more information on the rights and obligations of both taxpayers and the Division of Taxation under the Taxpayers’ Bill of Rights, request our publication ANJ-1, New Jersey Taxpayers’ Bill of Rights.

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