Form NJ-1040NR at a glance
What it is: Form NJ-1040NR is the New Jersey Nonresident Income Tax Return for Tax Year January 1, 2025 - December 31, 2025.
Who signs: Under SIGN HERE, add Your Signature and Date; if filing jointly, BOTH must sign with the Spouse's/CU Partner's Signature.
A filled-in Form NJ-1040NR example: a single nonresident reports wages earned in New Jersey
How to fill out Form NJ-1040NR, box by box
Filing Status (Check only ONE box)
Filing Status (Check only ONE box): 1. Single, 2. Married/CU Couple, filing joint return, 3. Married/CU Partner, filing separate return, 4. Head of Household, 5. Qualifying Widow(er)/ Surviving CU Partner.
Your name, Social Security number and home address
Enter Last Name, First Name, and Initial. Joint filers enter first name and initial of each. Enter spouse/CU partner last name only if different.
Enter Your Social Security Number and the Spouse's/CU Partner's Social Security Number.
Enter Home Address (Number and Street, incl. apt. # or rural route), City, Town, Post Office, State, ZIP Code and State of Residency (outside NJ).
NJ Residency Status
If you were a New Jersey resident for ANY part of the tax year, give the period of New Jersey residency: From MONTH DAY YEAR To MONTH DAY YEAR.
Federal extension
Check box if application for federal extension is attached or enter confirmation number.
Exemptions
Under EXEMPTIONS, check Yourself or Spouse/CU Partner for 6. Regular, 7. Age 65 or over, 8. Blind or Disabled and 9. Veteran Exemption.
Enter 10. Number of your qualified dependent children, 11. Number of other dependents and 12. Dependents attending colleges (See Instructions).
For line 13a - Add lines 6, 7, 8, and 12. For line 13b - Add lines 10 and 11. For line 13c - Enter amount from line 9.
Dependent Information
Under DEPENDENT INFORMATION, for each dependent, enter Dependent's Last Name, First Name, Middle Initial, Dependent's Social Security Number and Birth Year.
Income, lines 15 through 27 (Column A and Column B)
Enter 15. Wages, salaries, tips, and other employee compensation in (Column A) Amount of Gross Income (Everywhere) and in (Column B) Amount From New Jersey Sources.
Check box if you completed lines 69 through 75.
18. Net profits from business (Schedule NJ-BUS-1, Part I, line 4).
19. Net gains or income from disposition of property (From line 68).
20. Net gains or income from rents, royalties, patents, and copyrights (Schedule NJ-BUS-1, Part II, line 4). 23. Distributive Share of Partnership Income (Schedule NJ-BUS-1, Part III, line 4). 24. Net pro rata share of S Corporation Income (Schedule NJ-BUS-1, Part IV, line 4).
27. Total Income (Add lines 15 through 26).
Deductions and tax, lines 28 through 49
28c. Total Exclusion Amount (Add line 28a and line 28b).
29. Gross Income (Subtract line 28c from line 27).
35. Alternative Business Calculation Adjustment (Schedule NJ-BUS-2, line 11).
38. Total Exemptions and Deductions (Add lines 30 through 37c).
39. Taxable Income (Subtract line 38 from line 29, column A).
40. Tax on amount on line 39 (From Tax Table).
46. Total Credits (Add lines 43, 44, and 45).
47. Balance of Tax After Credits (Subtract line 46 from line 42).
49. Total Tax Due (Add line 47 and line 48).
Payments and refund, lines 50 through 64
50. Total New Jersey Income Tax Withheld (From enclosed Forms W-2 and 1099) (Part-year nonresidents see instructions).
57. Total Payments/Credits (Add lines 50 through 56).
If line 57 is less than line 49, you have tax due. Subtract line 57 from line 49 and enter the amount you owe.
If line 57 is more than line 49, you have an overpayment. Subtract line 49 from line 57 and enter the overpayment.
62. Total Adjustments to Tax Due/Overpayment (Add lines 60 through 61F).
63. Balance due (If line 58 is more than zero, add line 58 and line 62).
Pay amount on line 63 in full. Write Social Security number(s) on check or money order and make payable to: State of New Jersey - TGI Division of Taxation Revenue Processing Center PO Box 244 Trenton, NJ 08646-0244.
64. Refund amount (If line 59 is more than zero, subtract line 62 from line 59).
Part II, Allocation of Wage and Salary Income
69. Amount reported on line 15 in column A required to be allocated. 70. Total days in taxable year. 71. Deduct nonworking days (Sundays, Saturdays, holidays, sick leave, vacation, etc.). 72. Total days worked in taxable year (subtract line 71 from line 70).
73. Deduct days worked outside New Jersey. 74. Days worked in New Jersey (subtract line 73 from line 72).
Common questions about Form NJ-1040NR
What is form NJ 1040NR?
Form NJ-1040NR is the New Jersey Nonresident Income Tax Return for Tax Year January 1, 2025 - December 31, 2025. Check box if this is an amended return.
Who signs it?
Under SIGN HERE, add Your Signature and Date; if filing jointly, BOTH must sign with the Spouse's/CU Partner's Signature.
Sources
[1] Form NJ-1040NR (2025), New Jersey Nonresident Income Tax Return, New Jersey Division of Taxation (the Official source link on this page).
