1                                                     2021 Form NJ-1040X

Use of Form NJ-1040X                                                When to File
You must use Form NJ-1040X for the appropriate tax year to          File Form NJ-1040X only after you have filed your original 
change (amend) any information reported on your original            resident Income Tax return and you need to change the origi-
resident Income Tax return (Form NJ-1040 or return that was         nal return. You cannot use Form NJ-1040X to file an original 
filed using approved vendor software). If you have already filed    resident return.
a 2021 resident Income Tax return and you need to change any 
of the information reported or provide information that was         Where to File
missing, you must use the 2021 Form NJ-1040X. Failure to use        Mail Amended Returns (Form NJ-1040X) to:
Form NJ-1040X to amend a resident return will delay the               State of New Jersey
processing of your return and/or refund.                              Division of Taxation 
                                                                      Revenue Processing Center 
  Note: You must fill out both the “As Originally Reported” 
                                                                      PO Box 664
        and “Amended” columns of Form NJ-1040X com-
                                                                      Trenton NJ 08646-0664
        pletely, even though certain items in the “Amended” 
        column are not being amended.                               Name and Social Security Number
Time Period for Refunds. Amended returns claiming a refund          Your name and Social Security number must be entered on Form 
must be filed within three years from the time the return was       NJ-1040X and all accompanying schedules. If you are filing a 
filed or two years from the time the tax was paid, whichever        joint return, include both Social Security numbers in the same 
is later. If the return is not received within this time limit, it  order as on the original return.
will be considered past the statute and the refund claim will be 
  disallowed.                                                       Taxpayer Signature
                                                                    You must sign and date your NJ-1040X in blue or black ink. 
Amending Nonresident Returns. New Jersey does not have              Both husband and wife/civil union partners must sign a joint 
a separate form for amending nonresident returns. To amend a        amended return. A return without the proper signatures cannot 
nonresident return, use Form NJ-1040NR for the appropriate tax      be processed.
year and check the box at the top of the return. Do not use Form 
NJ-1040X to amend a nonresident return.                             Tax Preparers
                                                                    Anyone who prepares a return for a fee must sign the return as a 
Enclosures with Form NJ-1040X                                       “Paid Preparer” and enter their Social Security number or federal 
If you are amending an item of income, deduction, or credit that    pre parer tax identification number. Include the company or cor-
requires supporting documents, you must enclose the applicable      poration name and federal identification number if applicable. A 
schedule or form when filing Form NJ-1040X.                         tax preparer who fails to sign the return or provide a tax identifi-
Forms W-2 and 1099. You must enclose copies of your W-2s            cation number may incur a $25 penalty for each omission.
and/or 1099s with Form NJ-1040X if you are amending (by 
increasing) taxes withheld or if you are claiming excess New        Calendar Year or Fiscal Year Ended
                                                                    Like the resident Income Tax return, Form NJ-1040X is differ-
Jersey unemployment insurance/workforce development partner-
                                                                    ent for each year. The calendar year or fiscal year must be the 
ship fund/ supplemental workforce fund contributions, family 
                                                                    same as the year covered by the original return that is being 
  leave insurance contributions, and/or disability insurance 
                                                                    amended. Example: John Smith discovers an error on his 2020 
  contributions.
                                                                    New Jersey resident Income Tax return while preparing his tax 
  Returns Filed Electronically. If you filed your original return   return for 2021. To correct the error on his 2020 tax return, he 
  electronically, enclose with Form  NJ-1040X all supporting        must file Form NJ-1040X for Tax Year 2020. The calen dar year 
  schedules or forms (W-2, Schedules NJ-COJ and NJ-DOP,             on his NJ-1040X will be 2020 even though he is preparing the 
  NJ-BUS-1, NJ-BUS-2, NJK-1, etc.) that you would have en-          NJ-1040X in 2022. 
  closed if you had filed the original return on paper — including 
  those that support items that are not being amended.

                                                 Line-by-Line Instructions
Name and Address                                                    Social Security Number
Print or type your name(s), complete address, and ZIP Code in       Enter your Social Security number in the space provided on 
the space provided on the return. If filing jointly, list the names the return. If you are married or a civil union couple and filing 
of both spouses/civil union partners in the same order as on        a joint amended return, report both filers’ numbers in the order 
the original return. Check the “Change of Address” box if your      in which the names were listed on the original return. If you 
address has changed since the last time you filed a New Jersey      are filing separately, you must also enter your spouse’s/civil 
return.                                                             union partner’s Social Security number. If the Social Security 
                                                                    number(s) is different than that reported on your original return, 
                                                                    indicate the origi nal number(s) in the space provided on page 3 
                                                                    of Form NJ-1040X.

2                                                     2021 Form NJ-1040X

County/Municipality Code                                            mation for the first four dependents on lines 14a–d and enclose a 
See “County/Municipality Code” in the instructions for Form         statement with the return listing the information for the addi-
NJ-1040.                                                            tional dependents.

NJ Residency Status                                                 Gubernatorial Elections Fund 
If this amended return does not cover a 12-month period, list       If you checked “Yes” on your original return, omit this section.
the month and day in the tax year your residency began and the      If you did not check “Yes” on your original return and now want 
month and day in the tax year it ended.                             to do so, check the appropriate box. For more information on the 
                                                                    Public Financing Program, contact the New Jersey Election Law 
Filing Status (Lines 1–5)
See “Filing Status” in the resident Income Tax return instructions. Enforcement Commission at 1 (888) 313-ELEC (toll-free within 
Be sure to indicate your filing status in both the “As Originally   New Jersey) or (609) 292-8700 or online. Checking the box(es) 
Reported” and the “Amended” columns, even if you are not            will not increase your tax or reduce your refund.
amending your filing status. If your original return was filed 
separately and you are filing a joint amended return, indicate      Income and Deductions
both filers’ original filing information in the space provided on   (Lines 15–40)
page 3 of Form NJ-1040X.                                            You must complete both the “As Originally Reported” and 
                                                                    “Amended” columns fully, even if you are not amending all 
  Note: You cannot change your filing status after the due date     the line items through line 67. Example: John Smith does not 
        for filing the original return has passed unless you have   want to amend line 17 on his Form NJ-1040X but he is amend-
        done so for federal income tax purposes.                    ing line 18.
Exemptions (Lines 6–13)                                             John Smith should complete line 17 and line 18 as follows:
See “Exemptions” in the resident Income Tax return instruc-                                       As Originally  Amended  
tions. You must complete both the “As Originally Reported” and              Line                  Reported      (See Instructions)
“Amended” columns, even if you are not amending the number          17.  Dividends                2345 60                     2345 60
of exemptions reported on the original resident Income Tax          18. Net profits from business 4272 00                     4850 00
return filed. Enter on line 13a the total of lines 6, 7, 8, and 12 
in each column. Enter on line 13b the total of lines 10 and 11 in   See the instructions for Form NJ-1040.
each column. Enter on line 13c the number from line 9.              Part-year residents are subject to tax on all income received 
                                                                    while residents of New Jersey and must prorate their exemp-
Calculate the amount of your personal exemption allowance on 
                                                                    tions, deductions, credits, and exclusions to reflect the period 
line 30 by following these four steps:
                                                                    covered by the return. (See “Part-Year Residents” in the instruc-
1.  Multiply the total number of exemptions on line 13a by          tions for Form NJ-1040.)
  $1,000.
                                                                    Tax Calculation – Line 42
2.  Multiply the total number of exemptions on line 13b by          Calculate your State tax by using the Tax Rate Schedules on 
  $1,500.                                                           page 3. Choose the correct table for your filing status. Multiply 
3.  Multiply the total number of exemptions on line 13c by          the New Jersey Taxable Income (line 41) by the applicable tax 
  $6,000.                                                           rate, subtract the proper amount shown on the chart, and enter 
4.  Add the total amount from steps 1 through 3 and enter the       the result on line 42. If your taxable in come on line 41 is under 
  result on line 30. Part-year residents must prorate the amount    $100,000, you can use the Tax Table in the resident Income Tax 
  to be entered in each column on line 30 based on the number       return instructions (Form NJ-1040) to determine your tax instead 
  of months as a New Jersey resident. For this calcu lation, 15     of the Tax Rate Schedules.
  days or more is a month. 
                                                                    Credit for Income Taxes Paid to Other 
                         Mos. NJ Resident
   Total Exemptions                        =  line 30              Jurisdiction(s) – Line 43
                           12                                       If you are amending your credit for income taxes paid to other 
                                                                    juris dic   tions, complete the calculations on page 3 of Form 
Dependent Information – Line 14                                     NJ-1040X with your amended figures. See the Form NJ-1040 
Enter on line 14 the name, Social Security number, and birth        instruc   tions for information on calculating the credit.
year for each dependent claimed. Also, check the box for each 
dependent who did not have health insurance coverage (includ-       New Jersey Earned Income Tax Credit –  
ing NJ FamilyCare/Medicaid, Medicare, private, or other health      Line 57
insurance) on the date the original return was filed. Do not        If you are amending your New Jersey Earned Income Tax Credit 
check the box for any dependents who had health insurance.          (NJEITC), enter the amount from line 57 of  your original return 
If you have more than four dependents, enter the required infor-    in the “As Originally Reported” column. If you did not claim an 
                                                                    NJEITC, enter zero. Complete the “Amended” column and the 
                                                                    “Explanation of Changes” box on page 3 of the NJ-1040X as 
                                                                    follows:

3                                                         2021 Form NJ-1040X

     •  If you were eligible for a federal earned income credit           or money order. If you are filing a joint return, include 
         (EIC), enter 40% of the federal EIC you claimed and were         both Social Security numbers.
         allowed. In the “Explanation of Changes” box, explain 
                                                                          Electronic Deduction From Bank Account (E-Check), 
         why you are making this change and enter your federal 
                                                                          from the Division’s website. E-check payments also can be 
         EIC amount. 
                                                                          made by contacting the Division’s Customer Service Center 
     •   If you were not eligible for a federal EIC because you did       at (609) 292-6400 or by visiting a Regional Information 
         not have a qualifying child and were at least 18 years old       Center (see page 4). You will need your Social Security 
         on the last day of the tax year, but you met all the federal     number and date of birth to make a payment. Note: E-check 
         EIC requirements except the age requirement, enter $601.         payments made using an account that is funded from a 
         In the “Explanation of Changes” box, explain why you are         financial institution outside the United States will not be 
         making this change and list your date of birth, including        accepted.
         year. Also, indicate that you met all the requirements ex-
         cept the age for the federal EIC.                                Credit Card, online or by phone (1 (888) 673-7694) using 
                                                                          a Visa, American Express, MasterCard, or Discover credit 
If you are married but filing separately, are a civil union couple        card. Credit card payments also can be made by contacting 
filing jointly, or a part-year resident, visit our website for ad-        the Division’s Customer Service Center at (609) 292-6400 
ditional information.                                                     or by visiting a Regional Information Center (see page 4). 
You may be asked to provide documentation that shows you are              Fees apply when you pay by credit card. The fee is added 
eligible to claim this credit.                                            to your actual tax payment.

Amounts Previously Paid – Line 64                                      Note:  Penalties and interest are imposed whenever tax is paid 
If you made a payment with your 2021 resident return or with                   after the original due date of Form NJ-1040. See “Pen-
an extension request, or if you paid as assessment for your 2021               alties and Interest” in the Form NJ-1040 instructions.
return, include those amounts in both columns, “As Originally 
Reported” and “Amended.”                                               Refunds. If your Net Payments (line 67) are more than your 
                                                                       New Jersey Total Tax Due (line 53), you have overpaid your 
Refund Previously Issued From Original                                 tax. Subtract line 53 from line 67, enter the result on line 69, and 
Return – Line 66                                                       then complete line 70.
If you were previously issued a refund for your 2021 resident 
return, enter the amount of the refund you actually received in        Amount to be Refunded/Credited to Your 
both columns, “As Originally Reported” and “Amended.” This             2022 Tax (Lines 70A and B)
amount may be different than the amount originally requested on        Enter on:
Form NJ-1040. If you were not previously issued a refund, make         ♦  Line 70A the amount of overpayment (line 69) to be refunded 
no entry.                                                                 to you; and/or
                                                                       ♦  Line 70B the amount of overpayment to be credited against 
Balance Due or Refund (Lines 68 and 69)                                   your 2022 tax liability.
Payments. If your New Jersey Total Tax Due (line 53) is more 
than your Net Payments (line 67), you have a balance due. Sub-         Explanation of Changes
tract line 67 from line 53 and enter the result on line 68. Payment    In the space provided, explain the reason for changes to income, 
can be made by:                                                        deductions, and/or credits as originally reported. If additional 
     Check or Money Order, payable to “State of New Jersey             space is needed, enclose a statement that includes your name and 
     – TGI.” Write your Social Security number on the check            Social Security number.

                                                   2021 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 41 is:               Multiply                                Qualifying Widow(er)/Surviving CU Partner
       Over      But Not Over  line 41 by:      Subtract    Your Tax   If line 41 is:               Multiply  
                                                                            Over    
  $      0  $    20,000       .014        –  $    0   _________                                    line 41 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                                             2021 Form           NJ-1040X

                                 Items to Check Before Mailing Your Return
    Use the 2021 Form NJ-1040X to amend a 2021 Form NJ-1040 resident Income Tax return only. 
    Check for correct name, address, and Social Security number(s). Your amended return (Form NJ-1040X) cannot be pro-
     cessed 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 enclosed 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 fil-
     ing 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… 
by phone… 
  Call our Automated Tax Information System                       You can also reach us by email with general State tax questions 
  1 (800) 323-4400 – (within NJ, NY, PA, DE, and MD) or           at: nj.taxation@treas.nj.gov
  (609) 826-4400. Touch-tone phones only.                         Do not include confidential information such as Social Security 
  ♦  Listen to recorded tax information on many topics;           or federal tax identification numbers, liability or payment 
  ♦  Order certain forms and publications through our message     amounts, dates of birth, or bank account numbers in your 
   system;                                                        email.
  ♦  Get information on 2021 refunds.                             Subscribe to NJ Tax E-News, the Division of Taxa tion’s online 
                                                                    information service, at:
  Contact our Customer Service Center 
                                                                  nj.gov/treasury/taxation/listservice.shtml
  (609) 292-6400 – Speak directly to a Division of Taxation rep-
  resentative for tax information and assistance. See website for in person… 
  hours of operation.                                             Visit a New Jersey Division of Taxation Regional  
  Deaf, Hard of Hearing, Deaf-Blind, Speech Disability            Information Center
  Visit njrelay.com or call 711.                                  Regional Information Centers provide individual assistance at 
                                                                  various locations throughout the State. Call the Automated Tax 
online…                                                           Information System or visit our website for the address of the 
  Visit the New Jersey Division of Taxation Website               center nearest you.
  Many State tax forms and publications are available on our 
  website: nj.gov/taxation