New Jersey State Income Tax Documents

The State of New Jersey maintains different categories of taxpayers who must file under slightly different labels, depending on their residency status in New Jersey. The State of New Jersey also requires filings at different income levels depending on marital status. Military personnel should also check with the State of New Jersey Treasury Department for further rules.

 

Full-Year Resident

Everyone who has permanent legal residence status in New Jersey, or maintained a permanent home in New Jersey and lived there for more than 183 days out of the year, qualifies as a full-year resident for tax purposes. People in this category must file New Jersey state income taxes if they are single and earned at least $10,000 in the 2009 tax year, or if they are married or in a civil union but filing separately. All other married residents, residents in civil unions, heads of households or widowed residents must file taxes at $20,000.

 

Part-Year Resident

Part-year residents are people who meet the definition of resident for some, but not all, of the year. People in this category must file New Jersey state income taxes if they are single and earned at least $10,000 in the 2009 tax year, or if they are married or in a civil union but filing separately. All other married residents, residents in civil unions, heads of households or widowed residents must file taxes at $20,000.

 

Nonresident

A person who is not a legal resident of New Jersey and spent 183 days or fewer in New Jersey, or a non-legal resident who spent more than 183 days but did not maintain a permanent home in New Jersey, qualifies as a nonresident. Furthermore, a legal permanent resident of New Jersey also qualifies as a nonresident for tax purposes if he did not maintain a permanent home in New Jersey, did maintain a permanent home outside of New Jersey, and did not spent more than 30 days in New Jersey. People in this category must file New Jersey state income taxes if they are single and earned at least $10,000 in the 2009 tax year, or if they are married or in a civil union but filing separately. All other married residents, residents in civil unions, heads of households or widowed residents must file taxes at $20,000.

 

 

 


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