1                                         2022 Form NJ-1040X

  Use of Form NJ‑1040X                                        When to File
  You must use Form NJ-1040X for the appropriate tax          File Form NJ-1040X only after you have filed your 
  year to change (amend) any information reported             original resident Income Tax return and you need 
  on your original resident Income Tax return (Form           to change the original return. You cannot use Form 
  NJ‑1040 or return that was filed using approved ven-        NJ‑1040X to file an original resident return.
  dor software). If you have already filed a 2022 resident 
  Income Tax return and you need to change any of 
  the information reported or provide information that        Where to File
  was missing, you must use the 2022 Form NJ‑1040X.           Mail Amended Returns (Form NJ-1040X) to:
  Failure to use Form NJ‑1040X to amend a resident             State of New Jersey
                                                                Division of Taxation 
  return will delay the processing of your return and/
                                                                Revenue Processing Center 
  or refund.
                                                                PO Box 664
  Note:   You must fill out both the “As Originally Re-         Trenton NJ 08646‑0664
          ported” and “Amended” columns of Form 
          NJ‑1040X completely, even though certain            Name and Social Security Number
          items in the “Amended” column are not being         Your name and Social Security number must be en-
          amended.                                            tered on Form NJ-1040X and all accompanying sched-
                                                              ules. If you are filing a joint return, include both Social 
  Time Period for Refunds. Amended returns claim-
                                                              Security numbers in the same order as on the original 
  ing a refund must be filed within three years from the 
                                                              return.
  time the return was filed or two years from the time 
  the tax was paid, whichever is later. If the return is not 
  received within this time limit, it will be considered past Taxpayer Signature
  the statute and the refund claim will be  disallowed.       You must sign and date your NJ-1040X in blue or 
                                                              black ink. Both husband and wife/civil union part‑
  Amending Nonresident Returns. New Jersey does               ners must sign a joint amended return.A return 
  not have a separate form for amending nonresident           without the proper signatures cannot be processed.
  returns. To amend a nonresident return, use Form 
  NJ-1040NR for the appropriate tax year and check 
  the box at the top of the return. Do not use Form           Tax Preparers
  NJ‑1040X to amend a nonresident return.                     Anyone who prepares a return for a fee must sign 
                                                              the return as a “Paid Preparer” and enter their Social 
                                                              Security number or federal pre parer tax identification 
  Enclosures with Form NJ‑1040X                               number. Include the company or corporation name 
  If you are amending an item of income, deduction, or        and federal identification number if applicable. A tax 
  credit that requires supporting documents, you must         preparer who fails to sign the return or provide a tax 
  enclose the applicable schedule or form when filing         identification number may incur a $25 penalty for each 
  Form NJ-1040X.                                              omission.
  Forms W‑2 and 1099. You must enclose copies of 
  your W‑2s and/or 1099s that show New Jersey In-             Calendar Year or Fiscal Year Ended
  come Tax withheld. Include copies even if you are not       Like the resident Income Tax return, Form NJ-1040X 
  amending the amount of tax withheld. Also include           is different for each year. The calendar year or fiscal 
  copies if you are claiming excess New Jersey unem-          year must be the same as the year covered by the 
  ployment insurance/workforce development partner-           original return that is being amended. Example: John 
  ship fund/ supplemental workforce fund contributions,       Smith discovers an error on his 2021 New Jersey resi-
  family leave insurance contributions, and/or disability     dent Income Tax return while preparing his tax return 
  insurance contributions.                                    for 2022. To correct the error on his 2021 tax return, 
                                                              he must file Form NJ‑1040X for Tax Year 2021. The 
  Returns Filed Electronically. If you filed your origi-      calen dar year on his NJ‑1040X will be 2021 even 
  nal return electronically, enclose with Form  NJ-1040X      though he is preparing the NJ‑1040X in 2023.
  all supporting schedules or forms (W‑2, Schedules 
  NJ‑COJ and NJ‑DOP, NJ‑BUS‑1, NJ‑BUS‑2, NJK‑1, 
  etc.) that you would have enclosed if you had filed the 
  original return on paper — including those that support 
  items that are not being amended.

2                                       2022 Form NJ-1040X

  Line‑by‑Line Instructions                                    Exemptions (Lines 6–13)
                                                               See “Exemptions” in the resident Income Tax return 
  Name and Address
                                                               instructions. You must complete both the “As Originally 
  Print or type your name(s), complete address, and 
                                                               Reported” and “Amended” columns, even if you are 
  ZIP Code in the space provided on the return. If fil-
                                                               not amending the number of exemptions reported on 
  ing jointly, list the names of both spouses/civil union 
                                                               the original resident Income Tax return filed. Enter on 
  partners in the same order as on the original return. 
                                                               line 13a the total of lines 6, 7, 8, and 12 in each col-
  Check the “Change of Address” box if your address 
                                                               umn. Enter on line 13b the total of lines 10 and 11 in 
  has changed since the last time you filed a New Jer-
                                                               each column. Enter on line 13c the number from line 9.
  sey return. 
                                                               Calculate the amount of your personal exemption al-
  Social Security Number                                       lowance on line 30 by following these four steps:
  Enter your Social Security number in the space pro-          1. Multiply the total number of exemptions on line 13a 
  vided on the return. If you are married or a civil union      by $1,000.
  couple and filing a joint amended return, report both 
                                                               2. Multiply the total number of exemptions on line 13b 
  filers’ numbers in the order in which the names were 
                                                                by $1,500. 
  listed on the original return. If you are filing separately, 
  you must also enter your spouse’s/civil union part-          3. Multiply the total number of exemptions on line 13c 
  ner’s Social Security number. If the Social Security          by $6,000.
  number(s) is different than that reported on your origi-
                                                               4. Add the total amount from steps 1 through 3 and 
  nal return, indicate the origi nal number(s) in the space 
                                                                enter the result on line 30. Part‑year residents must 
  provided on page 3 of Form NJ‑1040X. 
                                                                prorate the amount to be entered in each column on 
                                                                line 30 based on the number of months as a New 
  County/Municipality Code                                      Jersey resident. For this calcu lation, 15 days or 
  See “County/Municipality Code” in the instructions for        more is a month. 

                                                                Total Exemptions  
  Form NJ-1040.                                                                         Mos. NJ Resident      =  line 30
                                                                                          12 
  NJ Residency Status
  If this amended return does not cover a 12‑month             Dependent Information – Line 14
  period, list the month and day in the tax year your resi-    Enter on line 14 the name, Social Security number, 
  dency began and the month and day in the tax year it         and birth year for each dependent claimed. Also, 
  ended.                                                       check the box for each dependent who did not have 
                                                               health insurance coverage (including NJ FamilyCare/
  Filing Status (Lines 1–5)                                    Medicaid, Medicare, private, or other health insur-
  See “Filing Status” in the resident Income Tax return        ance) on the date the original return was filed. Do 
  instructions. Be sure to indicate your filing status in      not check the box for any dependents who had 
  both the “As Originally Reported” and the “Amended”          health insurance. If you have more than four depen-
  columns, even if you are not amending your filing            dents, enter the required information for the first four 
  status. If your original return was filed separately and     dependents on lines 14a–d and enclose a statement 
  you are filing a joint amended return, indicate both fil-    with the return listing the information for the additional 
  ers’ original filing information in the space provided on    dependents.
  page 3 of Form NJ‑1040X. Your spouse must also file 
  an amended return if they originally filed a separate        Gubernatorial Elections Fund 
  return.                                                      If you checked “Yes” on your original return, omit this 
                                                               section.
  Note:   You cannot change your filing status after 
          the due date for filing the original return has      If you did not check “Yes” on your original return and 
          passed unless you have done so for federal           now want to do so, check the appropriate box. For more 
          income tax purposes. Enclose a copy of your          information on the Public Financing Program, contact 
          federal Form 1040X.                                  the New Jersey Election Law Enforcement Commission 
                                                               at (609) 292‑8700 or online. Checking the box(es) will 
                                                               not increase your tax or reduce your refund.

3                                                  2022 Form NJ-1040X

  Income and Deductions                                                  page 3 of Form NJ‑1040X with your amended figures. 
                                                                         See the Form NJ‑1040 instruc   tions for information 
  (Lines 15–41)
                                                                         on calculating the credit. If multiple calculations are 
  You must complete both the “As Originally Re‑
                                                                         necessary, complete a separate Schedule NJ‑COJ for 
  ported” and “Amended” columns fully, even if you 
                                                                         each calculation and enclose it with your NJ-1040X.
  are not amending all the line items through line 68. 
  Example: John Smith does not want to amend line 17 
  on his Form NJ‑1040X but he is amending line 18.                       New Jersey Earned Income Tax Credit –  
                                                                         Line 58
  John Smith should complete line 17 and line 18 as 
                                                                         If you are amending your New Jersey Earned Income 
  follows:
                                                                         Tax Credit (NJEITC), enter the amount from line 58 of  
          Line                  As Originally      Amended               your original return in the “As Originally Reported” col-
                                 Reported       (See Instructions)       umn. If you did not claim an NJEITC, enter zero. Com-
  17.  Dividends                 2345 60           2345     60
                                                                         plete the “Amended” column and the “Explanation of 
  18. Net profits from business  4272 00           4850     00
                                                                         Changes” box on page 3 of the NJ‑1040X as follows:
  See the instructions for Form NJ-1040.                                    •  If you were eligible for a federal earned income 
                                                                             credit (EIC), enter 40% of the federal EIC you 
  Part‑year residents are subject to tax on all income re-                   claimed and were allowed. In the “Explanation of 
  ceived while residents of New Jersey and must prorate                      Changes” box, explain why you are making this 
  their exemptions, deductions, credits, and exclusions                      change and enter your federal EIC amount. 
  to reflect the period covered by the return. (See “Part‑                  •  If you were not eligible for a federal EIC because 
  Year Residents” in the instructions for Form NJ-1040.)                     you did not have a qualifying child and were at 
                                                                             least 18 years old on the last day of the tax year, 
  Tax Calculation – Line 43                                                  but you met all the federal EIC requirements 
                                                                             except the age requirement, enter $224. In the 
  Calculate your State tax by using the Tax Rate Sched-
                                                                             “Explanation of Changes” box, explain why you 
  ules below. Choose the correct table for your filing sta-
                                                                             are making this change and list your date of birth, 
  tus. Multiply the New Jersey Taxable Income (line 42) 
                                                                             including year. Also, indicate that you met all the 
  by the applicable tax rate, subtract the proper amount 
                                                                             requirements except the age for the federal EIC.
  shown on the chart, and enter the result on line 43. If 
  your taxable in come on line 42 is under $100,000, you                 If you are married but filing separately, are a civil union 
  can use the Tax Table in the resident Income Tax re-                   couple filing jointly, or a part‑year resident, visit our 
  turn instructions (Form NJ-1040) to determine your tax                 website for additional information.
  instead of the Tax Rate Schedules.
                                                                         See the instructions for Form NJ-1040 for additional 
  Credit for Income Taxes Paid to Other                                  information about the NJEITC.

  Jurisdiction(s) – Line 44                                              You may be asked to provide documentation that 
  If you are amending your credit for income taxes paid                  shows you are eligible to claim this credit.
  to other juris dic   tions, complete the calculation on 

                                                   2022 Tax Rate Schedules
   For filing status:                                                    For filing status: 
   Single                                                   Table A      Married/CU Couple, Filing Joint Return 
   Married/CU Partner, Filing Separate Return                            Head of Household                                      Table B
  If line 42 is:                  Multiply                               Qualifying Widow(er)/Surviving CU Partner
       Over      But Not Over     line 42 by:      Subtract   Your Tax   If line 42 is:                Multiply  
                                                                              Over      But Not Over 
  $      0  $     20,000         .014        –  $ 0          _________                                line 42 by:   Subtract     Your Tax
     20,000       35,000         .0175       –    70.00      _________  $       0  $    20,000       .014        –  $ 0         _________  
     35,000       40,000         .035        –    682.50     _________     20,000       50,000       .0175       –    70.00     _________  
     40,000       75,000         .05525      –   1,492.50    _________     50,000       70,000       .0245       –    420.00    _________  
     75,000        500,000       .0637       –   2,126.25    _________     70,000       80,000       .035        –   1,154.50   _________  
    500,000       1,000,000      .0897       –  15,126.25    _________     80,000        150,000     .05525      –   2,775.00   _________  
    1,000,000      and over      .1075       –  32,926.25    _________    150,000        500,000     .0637       –   4,042.50   _________
                                                                           500,000       1,000,000    .0897       –  17,042.50   _________
                                                                           1,000,000      and over    .1075       –    34,842.50    _________

4                                            2022 Form NJ-1040X

Amounts Previously Paid – Line 66                             Credit Card, online or by phone (1 (888) 673‑7694) 
If you made a payment with your 2022 resident return or       using a Visa, American Express, MasterCard, or Dis-
with an extension request, or if you paid an assessment for   cover credit card. Credit card payments also can be 
your 2022 return, include those amounts in both columns,      made by contacting the Division’s Customer Service 
“As Originally Reported” and “Amended.”                       Center at (609) 292‑6400 or by visiting a Regional In-
                                                              formation Center (see page 5). Fees apply when you 
                                                              pay by credit card. The fee is added to your actual 
Refund Previously Issued From Original                        tax payment.
Return – Line 68
If you were previously issued a refund for your 2022 resi-  Note:   Penalties and interest are imposed whenever 
dent return, enter the amount of the refund you actually         tax is paid after the original due date of Form 
received in both columns, “As Originally Reported” and           NJ‑1040. See “Penalties and Interest” in the 
“Amended.” This amount may be different than the amount          Form NJ-1040 instructions.
originally requested on Form NJ-1040. If you were not pre-
viously issued a refund, make no entry.                     Refunds. If your Net Payments (line 69) are more than 
                                                            your Total Tax Due (line 54), you have overpaid your tax. 
                                                            Subtract line 54 from line 69, enter the result on line 71, 
Balance Due or Refund (Lines 70 and 71)                     and then complete line 72.
Payments. If your Total Tax Due (line 54) is more than 
your Net Payments (line 69), you have a balance due. Sub-
tract line 69 from line 54 and enter the result on line 70. Amount to be Refunded/Credited to Your 
Payment can be made by:                                     2023 Tax (Lines 72A and B)
  Check or Money Order, payable to “State of New            Enter on:
  Jersey – TGI.” Write your Social Security number on       • Line 72A the amount of overpayment (line 71) to be 
  the check or money order. If you are filing a joint re-     refunded to you; and/or
  turn, include both Social Security numbers.
                                                            • Line 72B the amount of overpayment to be credited 
  Electronic Deduction From Bank Account                      against your 2023 tax liability.
  (E‑Check), from the Division’s website. E-check pay-
  ments also can be made by contacting the Division’s 
  Customer Service Center at (609) 292‑6400 or by vis-      Explanation of Changes
  iting a Regional Information Center (see page 5). You     In the space provided, explain the reason for changes to 
  will need your Social Security number and date of birth   income, deductions, and/or credits as originally reported. 
  to make a payment. Note: E-check payments made            If additional space is needed, enclose a statement that in-
  using an account that is funded from a financial institu- cludes your name and Social Security number.
  tion outside the United States will not be accepted.

5                                      2022 Form             NJ-1040X

                                  Items to Check Before Mailing Your Return
    Use the 2022 Form NJ‑1040X to amend a 2022 Form NJ‑1040 resident Income Tax return only. 
    Check for correct name, address, and Social Security number(s). Your amended return (Form NJ‑1040X) can-
     not be processed without a Social Security number. 
    Fill out both columns (“As Originally Reported” and “Amended”) completely.

    Enclose required supporting documents when amending income items, deductions, or credits.

    Enclose a copy of your W‑2s and/or 1099s (see page 1). 
    If original return was filed electronically, enclose all supporting schedules or forms that would have been en-
     closed with an original paper return – including supporting documents for items not being amended. 

    If there is a balance due on your amended return (Form NJ‑1040X) and you are filing the amended return after 
     the original due date of your resident return (Form NJ-1040), your payment should include the amount of tax 
     due plus penalties and interest to avoid additional charges. 

    If you are paying by check or money order, write your Social Security number on the check or money order. If you 
     are filing a joint return, include both Social Security numbers. (You can also pay by e‑check or credit card.)
    Sign and date your return. Both spouses/civil union partners must sign a joint return. Your amended return 
     cannot be processed without the proper signatures.

    Keep a copy of your amended return and all supporting documents, forms, schedules, and worksheets.

  When You Need Information…                                 online… 
                                                             Visit the New Jersey Division of Taxation Website
  by phone…                                                  Many State tax forms and publications are available on 
  Call our Automated Tax Information System                  our website: nj.gov/taxation
  1 (800) 323‑4400 or (609) 826‑4400.  
  Touch-tone phones only.                                    You can also reach us by email with general State tax 
                                                             questions at: nj.taxation@treas.nj.gov
  •  Listen to recorded tax information on many topics;      Do not include confidential information such as Social 
  •  Order certain forms and publications through our        Security or federal tax identification numbers, liability or 
    mesage system;                                           payment amounts, dates of birth, or bank account num-
  • Get information on 2022 refunds.                         bers in your email.

  Contact our Customer Service Center                        Subscribe to NJ Tax E-News, the Division of Taxa tion’s 
  (609) 292‑6400 –  Speak directly to a Division of Taxation online  information service, at:
  representative for tax information and assistance. See     nj.gov/treasury/taxation/listservice.shtml
  website for hours of operation. 
                                                             in person… 
  Deaf, Hard of Hearing, Deaf‑Blind, Speech Disability 
  Visit njrelay.com or call 711.                             Visit a New Jersey Division of Taxation Regional  
                                                             Information Center
                                                             Regional Information Centers provide individual assis-
                                                             tance at various locations throughout the State. Call the 
                                                             Automated Tax Information System or visit our website 
                                                             for the address of the center nearest you.