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                        2021 Form NJ-1040NR                                                                            1

                        Table of Contents

Who Must File.................................................................................................. 2
Extension of Time to File ................................................................................. 3
Taxpayer Identification ..................................................................................... 4
Part-Year Nonresidents ................................................................................... 4
Filing Status ..................................................................................................... 4
Exemptions ...................................................................................................... 5
Dependents’ Information ................................................................................. 6
Income ............................................................................................................. 6
Schedule NJ-BUS-1 — Business Income Summary ..................................... 15
Retirement/Pension Exclusion and Other Retirement Income Exclusion ...... 19
Deductions..................................................................................................... 22
Calculating Your Tax Liability ......................................................................... 24
Credits/Payments .......................................................................................... 24
Estimated Tax ................................................................................................ 26
Charitable Contributions ................................................................................ 27
Part I — Disposition of Property .................................................................... 28
Part II — Allocation of Wage and Salary Income ........................................... 29
Part III — Allocation of Business Income to New Jersey ............................... 30
How to Pay .................................................................................................... 30
Penalties, Interest, and Collection Fees ........................................................ 30
Military Personnel .......................................................................................... 31
Where to Mail Your Return ............................................................................ 31
Pennsylvania Residents ................................................................................ 32
Assembling Your Return ................................................................................ 33
Tax Table ....................................................................................................... 34
Tax Rate Schedules....................................................................................... 43
Information, Forms, and Assistance .............................................................. 44
Index .............................................................................................................. 45

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2021 Form NJ-1040NR 2

Do You Have to File a New Jersey Income Tax Return?
You are required to file a return if – and your gross income from everywhere for the entire
your filing status is: year was more than the filing threshold:
Single
$10,000
Married/CU partner, filing separate return

Married/CU couple, filing joint return
Head of household $20,000
Qualifying widow(er)/surviving CU partner

Also file a return if –
• You had New Jersey Income Tax withheld and are due a refund.
• You paid New Jersey estimated taxes for 2021 and are due a refund.

Which Form to File
Military personnel and their spouses/civil union partners, see page 31.
Was New Jersey your domicile (see Yes Did you maintain a permanent* Yes
definition on page 3) for any part of home in New Jersey? File Form NJ-1040
the year? Part-year residents: If New Jersey
No was your domicile for only part of
the year and you received income
No Did you maintain a permanent No from New Jersey sources while
home outside New Jersey? you were a nonresident, also file
NJ-1040NR.
Yes

Did you spend more than 30 Yes
days in New Jersey?

No File Form NJ-1040NR if you had in-
come from New Jersey sources.
No No
File Form NJ-1040
Part-year residents: If you had a per-
Did you maintain a permanent* home Did you spend more than 183 Yes manent home in New Jersey for only
in New Jersey for any part of the Yes days in New Jersey? part of the year and you received
year? income from New Jersey sources
while you were a nonresident, also
file NJ-1040NR.

* A home is not permanent if it is maintained only for a temporary period to accomplish a particular purpose (e.g., tempo-
rary job assignment). A home used only for vacations is not a permanent home.

New Jersey Residents Working/Living Abroad. Use the chart above to determine if you are considered a New Jersey
resident for tax purposes. New Jersey residents working or living abroad have the same filing and payment requirements
as residents living in New Jersey.

Part-Year Residents. There is no part-year resident return. You may have to file both Form NJ-1040 to report income
you received for the part of the year you were a resident and Form NJ-1040NR if you had income from New Jersey
sources for the part of the year you were a nonresident.

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                                                   2021 Form NJ-1040NR                                                 3

Things to Know Before You Begin                               Filling Out the Form Properly
                                                              • Use only a 2021 return for the 2021 Tax Year.
Your 2021 NJ-1040NR                                           • Use only blue or black ink.
                                                                
Check the following items to avoid mistakes that delay 
returns and refunds.                                          • Enter last name first on the return. This is different 
                                                                from the federal return.
                                                              • Use “State Wages” from box 16 of your W-2, not 
When to File                                                    federal wages (box 1). 
In general, your New Jersey Income Tax return is due          •  Do not use dollar signs or dashes.
when your federal income tax return is due. If you are a      • Do not report a loss on Form NJ-1040NR (see 
                                                                
calendar year filer, your 2021 New Jersey Income Tax 
                                                                page 6).
return is due by April 18, 2022. If you are a fiscal year 
filer, you must file your  re turn by the 15th day of the     • To request a refund, you must enter an amount on 
fourth month following the close of the fiscal year.            line 61.

Postmark Date
All New Jersey Income Tax returns postmarked on or            Rounding
before the due date of the return are considered filed        Instead of making dollars-and-cents entries on your re -
on time. Tax returns postmarked after the due date are        turn, you can round and use whole dollar amounts. If you 
considered filed late. If the postmark date on your return    round, do so for all lines, and enter “00” after the decimal 
is after the due date, the filing date for that return is the for cents.
date we received your return, not the postmark date. 
                                                              Round amounts of 50 cents or more up to the next whole 
                                                              dollar. For example, $26.78 becomes $27.00.
Extension of Time to File 
                                                              Round amounts of less than 50 cents down to the next 
There is no extension of time to pay your tax due             whole dollar. For example, $13.45 becomes $13.00.
– only to file. Penalties and interest will be charged if 
you pay your tax after April 18, 2022. (Military personnel    Round the total, not the amounts used to calculate the 
and civilians providing support to the Armed Forces, see      total. For example, the sum of $13.45 and $46.24 is 
page 31.)                                                     $59.69, which becomes $60.00.
You can receive a six-month extension of time to file if 
you pay at least 80% of your tax liability (line 41) through  Terms to Know
withholdings, estimated payments, or other payments by                  A domicile is the place you consider your 
                                                              Domicile. 
the original due date, and                                    permanent home – the place where you intend to return 
• You enclose a copy of your federal Application for          after a period of absence (e.g., vacation, business as-
  Automatic Extension, if filed by paper, and check           signment, educational leave). You have only one domi-
  the box at the top of your NJ-1040NR (or enter your         cile, although you may have more than one place to live. 
  confirmation number in the space provided if you            Your domicile does not change until you move to a new 
  filed the extension application online or by phone);        location with the intent to establish your permanent home 
  or                                                          there and to abandon your New Jersey domicile. Moving 
• You file Form NJ-630, Application for Extension of          to a new location, even for a long time, does not change 
  Time to File New Jersey Gross Income Tax Return,            your domicile if you intend to return to New Jersey. Your 
  by April 18, 2022. You can also file an extension ap-       home, whether inside or outside New Jersey, is not per-
  plication online until 11:59 p.m., April 18, 2022.          manent if you maintain it only for a temporary period to 
                                                              accomplish a particular purpose (e.g., temporary job as -
If you do not meet the requirements for an extension, or      signment). For more information, see publication GIT-6, 
you do not file your return by the extended due date, we      Part-Year Residents and Nonresidents.
will deny your extension request and charge penalties 
and interest from the original due date of the return. (See   Spouse/Civil Union Partner. The term spouse also re-
“Penalties, Interest, and Collection Fees” on page 30.)       fers to a spouse who entered into a valid same-sex mar-
You will not receive an approved copy of your extension       riage in another state or foreign nation and a partner in a 
request. We will notify you only if we deny your request,     civil union (CU) recognized under New Jersey law.
but not until after you actually file your return.

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                                          2021 Form NJ-1040NR                                                           4

                                                              a resident of New Jersey, you also may need to file a 
Line-by-Line Instructions
                                                              New Jersey resident return, Form NJ-1040. 
Name and Address 
Print or type your name (last name first), complete ad-
dress, and ZIP Code in the spaces provided. If you are        Lines 1–5 – Filing Status
filing jointly, include your spouse’s name. Your refund       In general, you must use the same filing status as you do 
and next year’s form will be sent to the address you          for federal purposes. Fill in only one box. 
provide. 
                                                              Single. Your filing status is single if you were not mar-
Change of Address. Check the “Change of Address”              ried or a partner in a civil union on the last day of the tax 
box if your address has changed since you last filed a        year, and you do not qualify to file as head of household 
New Jersey return.                                            or qualifying widow(er)/surviving CU partner.

Foreign Address. Check the box if your mailing address        Married/Civil Union Couples. If both you and your 
is outside the United States.                                 spouse were nonresidents for the entire tax year, and 
                                                              only one of you had income from New Jersey sources, 
                                                              that spouse can file a separate New Jersey return even 
Social Security Number                                        if a joint federal return was filed. The spouse with income 
You must enter your Social Security number in the             from New Jersey sources calculates income and exemp-
spaces provided on the return. If you are filing jointly, en- tions as if a federal married, filing separate return had 
ter both filers’ numbers in the same order as the names.      been filed. You have the option of filing a joint return, but 
                                                              in that case, your joint income would be reported in col-
If you (or your spouse) do not have a Social Security         umn A of Form  NJ-1040NR.
number, contact the Social Security Administration to 
                                                              If one spouse was a nonresident and the other a resident 
apply for one. If you are not eligible for a Social Security 
                                                              during the entire tax year and both had income from New 
number, contact the Internal Revenue Service to get an 
                                                              Jersey sources, they can file separate New Jersey re-
individual taxpayer identification number (ITIN). If you (or 
                                                              turns (the nonresi dent files a nonresident return and the 
your spouse) applied for but have not received an ITIN 
                                                              resident files a resident return). Each calculates income 
by the return due date, enclose a copy of your federal 
                                                              and exemptions as if a federal married, filing separate 
Form W-7.
                                                              return had been filed. You have the option of filing a joint 
                                                              resident return, but in that case, your joint income would 
State of Residency                                            be taxed as if you both were residents.
Indicate the place outside New Jersey where you lived 
                                                              If you are filing separately, enter your spouse’s Social 
for the period covered by this return.
                                                              Security number in the space provided under line 3. 

                                                              Note: You can file jointly or separately only if you were 
NJ Residency Status                                           married or a partner in a civil union on the last day of the 
If you were a New Jersey resident for any part of the         tax year. Members of a domestic partnership cannot use 
year, list the month, day, and year in the tax year your      the joint or separate filing statuses unless they entered 
residency began and the month, day, and year in the tax       into a legally sanctioned same-sex relationship outside 
year it ended. For example, if you moved to New Jersey        New Jersey.
August 4, 2021, enter 8/4/21 to 12/31/21.
                                                              Head of Household. You can use this filing status if 
You must file a nonresident return if you received income     you meet the requirements to file as head of household 
from a New Jersey source while you were a nonresident         for federal purposes. For more information, visit the IRS 
and your income for the entire year (not just your period     website. 
of nonresidency) was more than the filing threshold for 
your filing status (see page 2). Only report income you       Qualifying Widow(er)/Surviving CU Partner. You can 
earned while a nonresident of New Jersey.                     use this filing status if your spouse died in 2019 or 2020 
                                                              and you meet the requirements to file as Qualifying 
You must prorate exemptions, deductions, credits, and         Widow(er) for federal purposes. For more information, 
the pension/retirement and other retirement income            visit the IRS website.
exclusions based on the number of months you were a 
nonresident. For this calculation, 15 days or more is con-    Civil Unions. Partners in a civil union must file their New 
sidered a month. If you received income while you were        Jersey Income Tax returns using the same filing statuses 
                                                              as spouses under New Jersey Gross Income Tax Law. If

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2021 Form NJ-1040NR 5

you are a partner in a civil union, your New Jersey filing the last day of the tax year. If you are filing jointly, your
status may not match your federal filing status. spouse can also take this exemption if they are a military
veteran who meets the requirements. You cannot claim
For more information, see GIT-4, Filing Status. this exemption for your domestic partner or dependents.

You must check the box(es) for the number of exemp-
Exemptions tions you are claiming or the exemption(s) will be
Line 6 – Regular Exemptions disallowed. Also, enter the total number of veteran
exemptions in the box on line 9. The number of boxes
You can claim a $1,000 exemption for yourself and your
checked must equal the number of exemptions claimed
spouse/CU partner (if filing a joint return) or your Do-
mestic Partner. Check each box that applies. The box for You must provide official documentation showing that
“Yourself” is already checked. Add the number of boxes you were honorably discharged or released under hon-
checked and enter the total in the box on line 6. orable circumstances from active duty the first time you
claim the exemption(s). Your documentation must list
Note: The domestic partnership must be registered in
your character of service (discharge).
New Jersey by the last day of the tax year. You can only
claim your domestic partner if they do not file a New A list of acceptable documentation and ways to submit it
Jersey return. You must enclose a copy of your Certifi- is available on our website.
cate of Domestic Partnership the first time you claim the
exemption.
Line 10 – Qualified Dependent Children
You can claim an exemption for each child who qualifies
Line 7 – Age 65 or Older
as your dependent for federal tax pur poses. Enter the
You can claim an exemption if you were 65 or older on number of your depen dent children on line 10.
the last day of the tax year (born in 1956 or earlier). If
you are filing jointly, your spouse also can take an ex-
emption if they were 65 or older on the last day of the tax Line 11 – Other Dependents
year. You cannot claim this exemption for your domestic You can claim an exemption for each other dependent
partner or dependents. Check each box that applies. Add who qualifies as your dependent for federal tax pur-
the number of boxes checked and enter the total in the poses. Enter the number of your other dependents on
box on line 7. line 11.

You must enclose proof of age such as a copy of a birth
certificate, driver’s license, or church records the first Line 12 – Dependents Attending College
time you claim the exemption(s).
You can claim an additional exemption for each depen-
dent student if all the requirements below are met. You
Line 8 – Blind or Disabled cannot claim this exemption for yourself, your spouse, or
your domestic partner.
You can claim an exemption if you were blind or disabled
on the last day of the tax year. If you are filing jointly, • Student must be claimed as a dependent on line 10
your spouse also can take an exemption if they were or 11.
blind or disabled on the last day of the tax year. You can- • Student must be under age 22 on the last day of
not claim this exemption for your domestic partner or de- the tax year (born 2000 or later).
pendents. Check each box that applies. Add the number
• Student must attend full-time. Full-time is deter-
of boxes checked and enter the total in the box on line 8.
mined by the school.
You must enclose a copy of the doctor’s certificate or • Student must spend at least some part of each of
other medical records evidencing legal blindness or to- five calendar months of the tax year at school.
tal and permanent disability the first time you claim the • The educational institution must be an accredited
exemption(s). college or post-secondary school, maintain a regu-
lar faculty and curriculum, and have a body of stu-
dents in attendance.
Line 9 – Veteran Exemptions
• You must have paid one-half or more of the tuition
You can claim this exemption if you are a military veteran
and maintenance costs for the student. Finan-
who was honorably discharged or released under hon-
cial aid received by the student is not calculated
orable circumstances from active duty any time before
into your cost when totaling one-half of your

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2021 Form NJ-1040NR 6

dependent’s tuition and maintenance. However, the Income Lines 15–27
money earned by students in college work study Gross income means all income you received in the form
programs is income and is taken into account. of money, goods, property, and services unless specifi-
cally exempt by law.
Enter the number of exemptions for your qualified depen-
dents attending colleges on line 12. In column A, you must report income from everywhere,
whether from inside or outside New Jersey (worldwide),
that would be taxable if you were a New Jersey resident.
Line 13a–13c – Totals
If you are filing a joint return,report the income of both
Add lines 6, 7, 8, and 12 and enter the total on line 13a. spouses in column A, even if only one had income from
New Jersey
Add lines 10 and 11 and enter that total on line 13b.
In column B, enter your income from New Jersey
Enter the amount from line 9 on line 13c.
sources. For every entry in column A, there must be an
entry on that line in column B. If none of your income is
Line 14 – Dependent Information from New Jersey sources, enter “0” in col umn B. Your
Enter the full name, Social Security number, and birth final tax liability is based on the percentage of your in-
year for each dependent child or other dependent you come that is from New Jersey sources.
claimed on line 10 or 11. Report all income on the proper lines. For example, do
not enter pension income on the wage line.
Enter the same Social Security number, individual tax-
payer identification number (ITIN), or adoption taxpayer Accounting Method. Use the same accounting method
identification number (ATIN) for each dependent that you for New Jersey Income Tax that you used for federal
entered on your federal return. If you do not provide a income tax purposes. Income must be recognized and
valid Social Security number, ITIN, or ATIN for a depen- reported in the same period as it is recognized and re-
dent, the exemption will be denied. ported for federal purposes.

If you have more than four dependents, enter the in- Reporting Losses. If you have a net loss in any cat-
formation for your first four dependents on the lines egory of income, remember the following:

provided. Enclose a statement listing the information for • You cannot report a loss on your NJ-1040NR (e.g.,
your additional dependents.
in parentheses or as a negative number);
• You can net losses with gains in the same category
Gubernatorial Elections Fund of income. For example, you can subtract gambling
If you would like to designate $1 to help candidates for losses from gambling winnings during the tax year;
Governor pay campaign expenses, check the “Yes” box. • You cannot apply a net loss in one category of
If you are filing a joint return, your spouse can also des- income against income or gains in a different cate-
ignate $1 to this fund. Checking the “Yes” box will not gory on your NJ-1040NR. For example, you cannot
reduce your refund or increase the amount you owe. subtract gambling losses from your wages;
• If you have a net loss in any income category, make
For more information on the Gubernatorial Public Fi- no entry on that line of your NJ-1040NR. Do not
nancing Program, contact the New Jersey Election Law enter zero. Do not enter the amount of the loss in
Enforcement Commission at 1-888-313-ELEC (toll-free parentheses or as a negative number;
within New Jersey) or 609-292-8700 or online.
• No carryback or carryover of losses is allowed
when reporting income on your NJ-1040NR.
Driver’s License Number
Enter your Driver’s License or state Non-Driver Identifi- Examples of Taxable Income
cation Card number including the two-letter abbreviation New Jersey taxable income includes:
of the issuing state. Providing this information is volun- • Wages and other compensation;
tary. We may use this information to validate your identity • Interest and dividends (including interest paid on
in our effort to combat identity theft and fraudulent filing. income tax refunds);
• Earnings on nonqualified distributions from (1)
qualified state tuition program accounts, including
the New Jersey Better Educational Savings Trust
program (NJBEST) accounts, or (2) qualified state

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                                            2021 Form NJ-1040NR                                                   7

  529A Achieving a Better Life Experience program         • Workers’ Compensation
  (ABLE) accounts;                                        • Gifts and inheritances
• Net profits from business, trade, or profession;        • Qualifying scholarships or fellowship grants
• Net gains or income from sale or disposition of         • New Jersey Lottery winnings from prizes in the 
  property;                                                 amount of $10,000 or less
• Pensions, annuities, and IRA withdrawals;               • Unemployment Compensation received from the 
• Net distributive share of partnership income;             state (but not supplemental unemployment benefit 
• Net pro rata share of S corporation income;               payments)
• Net rental, royalty, and copyright income;              • Family Leave Insurance (FLI) benefits
• Net gambling winnings, including New Jersey Lot-        • Interest and capital gains from (1) obligations of the 
  tery winnings from prize amounts over $10,000;            State of New Jersey or any of its political subdivi-
• Alimony;                                                  sions; or (2) direct federal obligations exempt under 
                                                            law, such as U.S. Savings Bonds and Treasury 
• Estate and trust income;
                                                            Bills, Notes, and Bonds 
• Income in respect of a decedent;                        • Distributions paid by mutual funds to the extent the 
                                                            
• Prizes and awards, including scholarships and             distributions are attributable to interest earned on 
  fellowships (unless they satisfy the conditions on        federal obligations
  page 18);                                               • Certain distributions from New Jersey qualified in-
                                                            
• Value of residence provided by employer;                  vestment funds 
• Fees for services rendered, including jury duty.        • Earnings on qualified distributions from (1) qualified 
New Jersey taxable income also includes the following       state tuition program accounts, including the New 
that are not subject to federal income tax:                 Jersey Better Educational Savings Trust program 
                                                            (NJBEST) accounts, or (2) qualified state 529A 
• Interest from obligations of states and their political 
                                                            Achieving a Better Life Experience program (ABLE) 
  subdivisions, other than New Jersey and its political 
                                                            accounts
  subdivisions;
                                                          • Employer and employee contributions to 401(k) 
• Income earned by a resident from foreign 
                                                            Plans up to the federal limit (but not federal Thrift 
  employment;
                                                            Savings Funds)
                                                            
• Certain contributions to pensions and tax-deferred      • Some benefits received from certain employer-
  annuities;
                                                            provided cafeteria plans (but not salary reduction or 
• Employee contributions to federal Thrift Savings          premium conversion plans). See Technical Bulletin 
  Funds, 403(b), 457, SEP, or any other type of re-         TB-39.
  tirement plan other than 401(k) Plans.                  • Benefits received from certain employer-provided 
                                                            
                                                            commuter transportation benefit plans (but not 
Examples of Exempt (Nonreportable) Income
                                                            salary reduction plans). See Technical Bulletin 
Do not include the following income when determining 
                                                            TB-24(R).
if you must file a return. These items should not appear 
anywhere on your nonresident return.                      • Contributions to and distributions from Archer 
                                                            MSAs if they are excluded for federal income tax 
• Middle-Class Tax Rebates                                  purposes
• Paycheck Protection Program (PPP) loan amounts          • Direct payments and benefits received under 
  forgiven through the federal CARES Act or federal         homeless persons assistance programs
  Paycheck Protection Program
                                                          • Income Tax refunds (New Jersey, federal, and other 
• Economic Impact Payments (stimulus payments)              jurisdictions) but not interest paid on the refunds
• Federal Social Security                                 •  Welfare
• Railroad Retirement (Tier 1 and Tier 2)                 •  Child support
• United States military pensions and survivor’s ben-     • Amounts paid as reparations or restitution to Nazi 
  efit payments                                             Holocaust victims
• Life insurance proceeds received because of a per-      • Assistance from a charitable organization, whether 
  son’s death                                               in the form of cash or property
• Employee’s death benefits                               • Cancellation of debt
• Permanent and total disability, including VA benefits   • Amounts received as damages for wrongful 
• Temporary disability received from the State of New       imprisonment
  Jersey or as third-party sick pay

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                                                               2021 Form NJ-1040NR                                                                                                              8

• Qualified disaster relief payments excluded under                                                     1. The meals and/or lodging were provided on the 
  IRC §139                                                                                                  business premises of your employer; and
• Payments from the September 11th Victim Com-                                                          2.  The meals and/or lodging were provided for the 
  pensation Fund                                                                                            convenience of your employer; and
                                                                                                        For lodging only:
Line 15 – Wages, Salaries, Tips, etc.                                                                   3.  You were required to accept the lodging as a condi-
                                                                                                            tion of your  employment.
Column  A
Enter the total of State wages, salaries, tips, bonuses,                                    If you exclude the value of meals and/or lodging from 
commissions, etc. from all employment both inside                                           your wages, you must en close a signed statement ex-
and outside New Jersey. Take the amount from box 16                                         plaining how you met these conditions. If you do not en-
of your W-2 (see sample below). Include all payments                                        close the statement, your wages will be changed back to 
whether in cash, benefits, or property.                                                     the full amount shown on your W-2.

If you were employed outside New Jersey, you may need                                       New Jersey State Police officers cannot ex clude food 
to adjust your wages to reflect New Jersey tax law. For                                     and maintenance payments received as part of their 
example, if you had a Section 125 cafeteria plan that is                                    union contract. These pay ments do not meet the criteria 
taxable for New Jersey purposes but is not included in                                      above. 
box 16 of your W-2, you must add that amount back into 
your State wages.                                                                           Employee Business Expenses. Employee business ex-
                                                                                            penses are not deductible for New Jersey tax purposes. 
Nonresident servicepersons, see page 31.                                                    However, you can exclude reimbursements for employee 
                                                                                            business expenses reported as wages on your W-2 if:
Retirement Plans. Under New Jersey law, contributions 
to retirement plans (other than 401(k) Plans) are in-                                                   1. The reim bursements are for job-related expenses; 
cluded in State wages on the W-2 in the year the wages                                                  2.  You are required to and do account for these ex-
are earned. This may cause your State wages (box 16)                                                        penses to your employer; and
to be higher than your federal wages (box 1).                                                           3.  You are reimbursed by your employer in the exact 
                                                                                                            amount of the allowable expenses.
Meals and/or Lodging. You can ex clude meals and/or 
lodging reported as wages on your W-2 if:                                                   If you received excludable reimbursements for employee 
                                                                                            business expenses that were included in wages on your 

              Sample W-2 (This form is for illustration only and is not reproducible.)
             2 2 2 2 2              Void
                                                 a  Employee’s social security number ForOMBOfficialNo. 1545-0008Use Only
         b  Employer identification number (EIN)                                                  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 9       Social security tips                                8 Allocated tips
         d  Control Number                                                                        9                                                            10 Dependent care benefits
                                                                                                   
         e  Employee’s first name and initial    Last name                                       11         Nonqualified plans                                  12a  See instructions for box 12
                                                                                                                                                                 
                                                                                                 13  Statutory employee   plan Retirement sick payThird-party 12b
                                                                                                                                                                 
                                                                                                14          Other                                             12c
                                                                                                        UI/WF/SWF - $153.85                                        
                                                                                                   DI - $649.54                                               12d   
                                                                                                  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                        142,900.00                 6977.00              
                                    FLI P.P. #       (Private Plan No.)               386.96 - FLI                                                                   
                                    Wage and Tax                                                                          Department of the Treasury—Internal Revenue Service 
                                                                                                                                           For Privacy Act and Paperwork Reduction
         Form                       Statement                                                                                              Act Notice, see the separate instructions. 
              W-2 
                                                                                2021

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2021 Form NJ-1040NR 9

W-2, en close a statement explaining the amount you are Column B
excluding and your reasons. Also, enclose a copy of your Enter the portion of your wages, salaries, etc., that
federal Form 2106. comes from New Jersey sources. If zero, enter “0.”
Federal Statutory Employees. If you are considered Pennsylvania residents, see page 32. Nonresident servi-
a “statutory employee” for federal tax purposes, you cepersons and nonmilitary spouses of military personnel,
cannot deduct your business expenses unless you are see page 31.
self-employed or an independent contractor under New
If you had wage/salary income earned partly inside and
Jersey law. The federal label of “statutory employee” has
partly outside New Jersey, and you cannot easily deter-
no meaning for New Jersey tax purposes. Business ex-
mine the amount of income from New Jersey, see Part II
penses can only be deducted from the business in come
on page 29.
of a self-employed individual. See the instructions for
Schedule NJ-BUS-1, Part I (Net Profits From Business) Check the box at line 15 if you complete
on page 15. lines 68-74 (Part II, Allocation of Wage and
Salary Income Earned Partly Inside and
Moving Expenses. Moving expenses are not deductible
Outside New Jersey).
for New Jersey Income Tax purposes.
You can, however, exclude reimbursements for the fol- Do not use Part II if your wage/salary income is based
lowing moving expenses if you met the federal require- on volume (the amount of sales or amount of business
ments to claim moving expenses that were in effect on trans acted). Instead, use the following formula:
December 31, 2017, and the expenses were included in NJ Vol.
wages on your W-2:  Vol. Income = line 15, col. B
Total Vol.
1. The cost of moving your household goods and per- The location where the ser vices or sales were actually
sonal effects from the old home to the new home. performed is the deciding factor when determining where
2. The actual expenses you incurred for traveling, the business was transacted. Enclose an explanation of
meals, and lodging when moving yourself and your how you calculated the amount of wage/salary income.
family from your old home to your new home.
Part-Year Nonresidents. Enter in column A the
Reimbursements for any other moving expense cannot portion of your wages earned while you were a nonresi-
be excluded from income. dent. Include wages from sources both inside and out-
side New Jersey.
If you received excludable reimbursements for moving
expenses that were included in wages on your W-2, en- Column B. Enter in column B the portion of your wages
close a statement explaining the amount you are exclud- from New Jersey sources earned while you were a non-
ing and your reasons. resident (unless you were a Pennsylvania resident).
Compensation for Injuries or Sickness. Certain
amounts received for personal injuries or sickness are Line 16 – Taxable Interest Income
not subject to tax. You can exclude such amounts in- Column A
cluded as wages on your W-2 if: Enter all of your reportable interest from sources both
1. The payments were compensation for wage loss inside and outside New Jersey.
that resulted from absence due to your injury or
Common sources of reportable interest:
sickness; and
• Banks;
2. The payments were due and pay able under an en-
forceable contractual obligation under the plan; and • Savings and loan associations;
3. The payments were not related to sick leave wage • Credit unions;
continuation, which is largely discretionary and • Savings accounts;
payments are made regardless of the reason for • Checking accounts;

absence from work. • Bonds and notes;
If such payments are included in wages on your W-2, en- • Certificate of deposit;

close Form NJ-2440. • Life insurance dividends;
You must enclose all W-2s with your tax • Earnings on nonqualified distributions from qualified
return. Do not attach them to your return. state tuition program accounts including NJBEST

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2021 Form NJ-1040NR 10

(New Jersey Better Educational Savings Trust pro- Line 17 – Dividends
gram) accounts; Column A
• Earnings on nonqualified distributions from qualified Enter the dividends you received from investments (e.g.,
state 529A ABLE (Achieving a Better Life Experi- from stocks, mutual funds) or other income-producing
ence) accounts; activities that do not constitute a trade or business. The
• Distributions from Coverdell education savings ac- total taxable dividends received, regardless of where
counts (ESAs), but only the earnings portion; earned, must be included.
• Ginnie Maes, Fannie Maes, Freddie Macs;
Taxpayers, including partners in a partnership and share-
• Repurchase agreements; holders of an S corporation, report global intangible
• Obligations of states and their political subdivisions, low-taxed income (GILTI) as dividend income when the
other than New Jersey; income is actually distributed from earnings and profits
• Grantor trusts; For more information, see IRC §951A: Reporting and
Payment/Pass-through Entities.
• Any other interest not specifically exempt.
Do not include on this line:

Do not include on this line: • Dividends that were earned and paid to a sole pro-
• Interest that was earned and paid to a sole
prietorship, a partnership, or an S corporation. Re-
proprietorship, a partnership, or an S corporation.
port on Schedule NJ-BUS-1. For more information
Report on Schedule NJ-BUS-1. Note: If you
on reporting partnership or S corporation income,
received a Form 1099 from a partnership or an
see GIT-9P, Partnership Income, or GIT-9S, Income
S corporation for interest paid or deemed to have
From S Corporations;
been paid to you, you must include that interest on
line 16, column A; • Dividends that were earned and paid to an estate
or trust (other than a grantor trust). Report on
• Interest that was earned and paid to an estate or
line 26.
trust (other than a grantor trust). Report on line 26.
Capital Gains Distributions. Do not report capital gains
Forfeiture Penalty for Early Withdrawal. If you incur a
distributions you received from mutual funds or other
penalty by withdrawing a time deposit early, you can sub-
regulated investment companies on this line. Report this
tract the amount of the penalty from your interest income.
income on Part I, line 65.
If line 16, column A is more than $1,500,
Tax-Free Distributions. A distribution that is a return of
enclose a copy of Schedule B, federal
your investment or capital and does not come from earn-
Form 1040.
ings or profits is a nontaxable capital or tax-free distribu-
Tax-Exempt Interest Income. Do not report tax-exempt tion. These distributions reduce the basis of the stock or
interest on line 16. For more information on tax-exempt investment and are not taxable until your investment is
interest income and New Jersey qualified investment fully recovered.
funds, see GIT-5, Nontaxable Investment Income.
Insurance Premiums. Dividends you received from in-
surance companies are not reportable unless the amount
Part-Year Nonresidents. Include only the inter- you received is more than the premiums paid. Any inter-
est you received while you were a nonresident of New est from accumulated insurance dividends is reportable,
Jersey. and you must include it on line 16, column A.
Column B
Do not report interest from personal accounts. Only Part-Year Nonresidents. Include only the divi-
report on line 16, column B interest received as a result dends you received while you were a nonresident of New
of a business or profession carried on in New Jersey and Jersey.
not reportable as net profits from business, distributive
Column B
share of partnership income, net income from estates
Do not report dividends from personally held
or trusts, or net pro rata share of S corporation income. Only report on line 17, column B dividends
securities.
(See instructions for line 16, column A.) received as a result of a business or profession carried
on in New Jersey and not reportable as net profits from
business, distributive share of partnership income, net
income from estates or trusts, or net pro rata share of

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2021 Form NJ-1040NR 11

S corporation income. (See instructions for line 17, col- Enclose Schedule NJ-BUS-1 with your
umn A.) return.

Column B
Line 18 – Net Profits From Business Enter your net gains or income from New Jersey
Column A sources. If zero, enter “0.”
Complete Part I of Schedule NJ-BUS-1 and enter on
line 18, column A, the amount from line 4 of Part I. If the
amount on line 4 is a loss, enter “0” on line 18, column A. Line 21 – Net Gambling Winnings
See instructions on page 15. Column A
Enter your net gambling winnings from both inside and
Enclose Schedule NJ-BUS-1 and a copy outside New Jersey. You can subtract gambling or lottery
of the federal Schedule C (or C-EZ or F) losses from your winnings that occur in the same year. If
for each business with your return. the net amount is zero or less, enter “0.” If you net gam-
bling winnings with gambling losses, include a statement
Column B
to that effect.
Enter the portion of your business in come that comes
from New Jersey sources. If zero, enter “0.” If you carry Common types of gambling winnings include:
on business both inside and outside New Jersey, you
• All casino and track betting;
must complete and enclose Form NJ-NR-A for each
business. • New Jersey Lottery winnings (only individual prizes
exceeding $10,000);
Do not include in column B net profits (or losses) that you • Any multistate lottery in which New Jersey partici-
received from a business entity located in New Jersey if pates (Mega Millions, Powerball), but only individ-
the business entity’s only activity is the purchase, hold- ual prizes exceeding $10,000;
ing, or sale of intangible personal property (e.g., securi-
ties, commodities) that is not held for sale to custom ers. • All out-of-State lottery winnings regardless of
You must include those net profits in column A. amount;
• Bingo winnings.
Line 19 – Net Gains or Income From If you net gambling winnings with gambling losses, you
may be required to substantiate the losses used to offset
Disposition of Property your winnings. Acceptable proof of losses includes:
Column A • Casino win/loss statements;

Complete Part I and enter the amount from line 67. If the
amount on line 67 is zero, enter “0” on line 19. • Daily log or journal of wins and losses;
• Canceled checks;
Do not include in Part I: • Losing racetrack pari-mutuel tickets;
• Gains/losses from the disposition of property
owned by a sole proprietorship, a partnership, or an • Losing lottery tickets.
S corporation. Report on Schedule NJ-BUS-1; For more information, see Technical Bulletin TB-20(R).
• Gains/losses from the disposition of property
owned by an estate or trust (other than a grantor Part-Year Nonresidents. Include only amounts you
trust). Report on line 26. received while you were a nonresident of New Jersey.

Column B Column B
Enter your net gains or income from New Jersey Enter your net gambling winnings from New Jersey
sources. If zero, enter “0.” sources. Gambling losses from sources outside New
Jersey cannot be used to offset gambling win nings from
New Jersey sources. If zero, enter “0.”
Line 20 – Net Gains or Income From
Rents, Royalties, Patents, and Copyrights
Column A Line 22 – Taxable Pensions, Annuities,
Complete Part II of Schedule NJ-BUS-1 and enter and IRA Distributions/Withdrawals
on line 20 the amount from line 4 of Part II. If the net Column A
amount is a loss, enter “0” on line 20, column A. See in- Retirement income such as pensions, annuities, and
structions on page 16. certain IRA withdrawals is reportable on your New Jersey

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2021 Form NJ-1040NR 12

return. The New Jersey reportable amount may be differ- • U.S. Military pensions and survivor’s benefit pay-
ent from the federal taxable amount. Enter the reportable ments (Most are received from the U.S. Depart-
amount on line 22, column A. ment of Finance and Accounting Service.)

Common types of taxable retirement income: Part-Year Nonresidents. Include only the report-
• Pensions from the private sector; able amounts you received while you were a nonresident
• Federal, state, and local government, and teachers’ of New Jersey.
pensions;
• Keogh Plan distributions; Types of Retirement Plans
Retirement plans are either noncontributory or
• 401(k) Plan distributions;
contributory.
• Early retirement benefits;
• Amounts reported as pension on Schedule NJK-1, Noncontributory. You made no contributions to your
Partnership Return Form NJ-1065; plan. Amounts you receive from these plans are fully re-
• Civil Service pensions and annuities, even if based portable. Enter the amount from your 1099-R on line 22,
on credit for military service. These are received column A.
from the U.S. Office of Personnel Management.
Contributory (Other Than IRAs). You made contri-
Common types of nonreportable retirement income (do butions to your plan. Contributions are usually made
not report on this return): through payroll deductions and, in general, are taxed
• Social Security benefits; when they are made. Contributions made to a retirement
• Railroad Retirement benefits; plan (other than a 401(k) Plan) outside New Jersey are
considered to have been previously taxed. These plans
• Public or private disability pension benefits until the
also may include employer contributions and earnings,
year you turn 65. Beginning with the year you turn
which have not been taxed.
65, the benefits are treated as ordinary pension
income; Since you have already been taxed on your contribu-
tions, you must determine the portion of your distribution

Worksheet A
Which Pension Method to Use
1. Amount of pension you will receive during the first three years (36 months) from
the date of the first payment ........................................................................................................................... 1. _____________
2. Your contributions to the plan ......................................................................................................................... 2. _____________
3. Subtract line 2 from line 1 ............................................................................................................................... 3. _____________
(a) If line 3 is “0” or more, and both you and your employer contributed to the plan, you can use the Three-Year Rule Method.
(b) If line 3 is less than “0,” or your employer did not contribute to the plan, you must use the General Rule Method.
(Keep for your records)

Worksheet B
General Rule Method
1. Your previously taxed contributions to the plan .............................................................................................. 1. _____________
2. Expected return on contract* .......................................................................................................................... 2. _____________
3. Percentage excludable (Divide line 1 by line 2) .............................................................................................. 3. _____________%
4. Amount received this year .............................................................................................................................. 4. _____________
5. Amount excludable (Multiply line 4 by line 3)................................................................................................... 5. _____________
6. Reportable amount (Subtract line 5 from line 4.
Enter here and on line 22, column A, Form NJ-1040NR ................................................................................ 6. _____________
*The expected return on the contract is the amount receivable. If life expectancy is a factor under your plan, you must use federal
actuarial tables to calculate the expected return. The federal actuarial tables are contained in the Internal Revenue Service’s Pub-
lication 939, General Rule for Pensions and Annuities. Contact the IRS for this publication. If life expectancy is not a factor under
your plan, the expected return is found by totaling the amounts to be received.
(Keep for your records)

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2021 Form NJ-1040NR 13

Worksheet C
IRA Withdrawals
Part I – Calculating Taxable Amounts
1. Value of IRA on 12/31/21.
Include contributions made for the tax year from 1/1/22 – 4/15/22. ............................... 1. ____________________

2. Total distributions from IRA during the tax year. Do not include tax-free rollovers... 2. ____________________

3. Total Value of IRA. Add lines 1 and 2. ..........................................................................3. ____________________
Unrecovered Contributions:
Complete either line 4a or 4b. Then continue with line 5.
4a. First year of withdrawal from IRA:
Enter the total of IRA contributions that were previously taxed. ....................................4a. ____________________
4b. After first year of withdrawal from IRA:
Complete Part II. Enter amount of unrecovered contributions from line 14. .....................4b. ____________________
5. Accumulated earnings in IRA on 12/31/21.
Subtract either line 4a or 4b from line 3. .......................................................................5. ____________________

6. Divide line 5 by line 3. (Enter the result as a decimal.) ..................................................6. ____________________
7. Taxable portion of this year’s withdrawal. Multiply line 2 by decimal amount on
line 6. Enter here and on line 22, column A, Form NJ-1040NR. ....................................7. ____________________

Part II – Unrecovered Contributions (For Second and Later Years)
See Part III if you did not complete Worksheet C in prior years.
8. Last year’s unrecovered contributions. From line 4 of last year’s Worksheet C ......8. ____________________

9. Amount withdrawn last year. From line 2 of last year’s Worksheet C ........................ 9. ____________________

10. Taxable portion of last year’s withdrawal. From line 7 of last year’s Worksheet C .... 10. ____________________

11. Contributions recovered last year. Subtract line 10 from line 9. ................................ 11. ____________________

12. This year’s unrecovered contributions. Subtract line 11 from line 8. ........................ 12. ____________________

13. Contributions to IRA during current tax year. Do not include tax-free rollovers. ...... 13. ____________________

14. Total unrecovered contributions. Add lines 12 and 13. Enter here and on line 4b. .. 14. ____________________

Part III – Unrecovered Contributions (For Second and Later Years)
Complete this section only if you did not complete Worksheet C in prior years.
Calculate the amount of unrecovered contributions as follows: ........................................... ____________________
15. Total amount of withdrawals made from the IRA in previous years. .............................. 15. ____________________
16. Total of previous year withdrawal(s) already reported as income on prior
New Jersey tax returns. .................................................................................................16. ____________________

17. Contributions already recovered. Subtract line 16 from line 15 ..................................... 17. ____________________

18. Unrecovered contributions. Subtract line 17 from the total amount of
contributions made to the IRA. Enter here and on line 4b. ............................................ 18. ____________________

(Keep for your records)

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2021 Form NJ-1040NR 14

that is reportable. There are two methods of calculating exceeded the federal limit, you must calculate the re-
the reportable amount: Three-Year Rule Method and portable portion of your distributions using one of the
General Rule Method. To determine which method to methods described under contributory plans.
use, complete Worksheet A on page 12 the year you be- 2. Contributions made before January 1, 1984, were
gin receiving pension and annuity payments. taxed when they were made. If you made contribu-
tions before that date, you must calculate the report-
Note: If you received a distribution from a 401(k) Plan,
able portion of your distributions using one of the
do not complete Worksheet A. See the section on 401(k)
methods described under contributory plans.
Plans below. If you made a withdrawal from an IRA, do
not complete Worksheet A or B. Instead, complete Work- For more information on pension and annuity income,
sheet C. See the section on IRAs below. see GIT-1 & 2, Retirement Income.

Three-Year Rule Method. Use this method if you will IRAs
recover all your contributions within 36 months from the Your IRA consists of contributions, earnings, and certain
date you receive your first payment from the plan, and amounts rolled over from pension plans. In general, your
both you and your employer contributed to the plan. contributions were taxed when they were made and are
not reportable to New Jersey when you make a with-
Do not report pension and annuity payments as income drawal. All the earnings and any amounts rolled over tax-
on line 22 until you have recovered all of your contribu- free are reportable when withdrawn.
tions. Once you have recovered your contributions, the
payments you receive are fully reportable and must be Use Worksheet C to calculate the reportable portion of
entered on line 22, column A. your IRA withdrawal. If you made withdrawals from mul-
tiple IRAs, you can use a separate worksheet for each or
General Rule Method. You must use this method if you combine all IRAs on one worksheet.
will not recover your contributions within 36 months from
the date you receive your first payment from the plan or if Lump-Sum Withdrawal. If you withdraw the total
your employer did not contribute to the plan. Part of your amount from an IRA, all the earnings and any amounts
pension is excludable and part is reportable every year. rolled over tax-free are reportable. You must report these
The excludable amount represents your contributions. amounts in the year you make the withdrawal.
Complete Worksheet B in the year you receive your first
payment from the plan and keep it for your records. You Periodic Withdrawals. If you make withdrawals over a
will need it for calculations in future years. Recalculate period of years, the part of the annual distribution that
the percentage on line 3 of Worksheet B only if your an- represents earnings is reportable. The amount report-
nual pension payments decrease. able for New Jersey purposes may be different from the
amount you report on your federal return.
Lump-Sum Distributions and Rollovers
When you receive a lump-sum distribution of the entire For more information on IRA withdrawals, see GIT-1 & 2,
balance from a qualified employee pension, annuity, Retirement Income.
profit-sharing, or other plan, any amount that exceeds
your previously taxed contributions must be included in Roth IRAs
your income in the year received. New Jersey has no Your contributions to a Roth IRA are reportable as part
provision for income averaging of lump-sum distributions. of your income when they are made. Distributions from a
Enter the reportable amount on line 22, column A. Roth IRA that meet the requirements of a qualified distri-
bution are excludable. Do not include qualified distribu-
If you roll over a lump-sum distribution from an IRA or a tions on Form NJ-1040NR. If you received a nonqualified
qualified employee pension or annuity plan into an IRA distribution, you must report the earnings on line 22, col-
or other eligible plan, do not report the rollover on line 22 umn A. A distribution that is considered nonqualified for
if it qualifies for deferral for federal tax purposes. The federal purposes is also considered nonqualified for New
amount rolled over (minus previously taxed contribu- Jersey purposes.
tions) will be reportable when it is withdrawn.
If you converted an existing IRA to a rollover Roth IRA
401(k) Plans during Tax Year 2021, any amount from the existing IRA
1. Contributions made on or after January 1, 1984, that would be reportable if withdrawn must be included
were not taxed when they were made. If all of your on line 22, column A.
contributions were made on or after that date, your
distributions are fully reportable unless your contribu- For more information on Roth IRAs, see Technical Bul-
tions exceeded the federal limit. If your contributions letin TB-44.

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2021 Form NJ-1040NR 15

Column B or LLC located in New Jersey if the business entity’s only
You will not enter an amount on line 22, column B be- activity is the purchase, holding, or sale of intangible per-
cause pension, annuity, and IRA withdrawal income is sonal property, such as commodities or securities, and
not taxable to nonresidents. such intangible personal property is not held for sale to
customers. You must include such partnership income in
column A.
Line 23 – Distributive Share of
Partnership Income
Column A Line 24 – Net Pro Rata Share of S
Complete Part III of Schedule NJ-BUS-1 and enter on Corporation Income
line 23, column A, the amount from line 4 of Part III. If the Column A
amount on line 4 is a loss, enter “0” on line 23, column A. Complete Part IV of Schedule NJ-BUS-1 and enter on
See instructions on page 17. line 24, column A, the amount from line 4 of Part IV. If the
amount on line 4 is a loss, enter “0” on line 24, column A.
Enclose Schedule NJ-BUS-1 and a copy See instructions on page 17.
of Schedule NJK-1, Form NJ-1065, for
each partnership with your return. If you Enclose Schedule NJ-BUS-1 and a copy
did not receive a Schedule NJK-1, enclose a copy of the of Schedule NJ-K-1, Form CBT-100S, for
federal Schedule K-1. each S corporation with your return. If you did not re-
ceive a Schedule NJ-K-1, enclose a copy of the federal
Column B Schedule K-1.
Enter the portion of the partnership in come that comes
from New Jersey sources. If zero, enter “0.” Column B
Enter the portion of the net pro rata share of S corpora-
Do not include in column B distributive share of partner-
tion income that comes from New Jersey sources. If
ship income that you received from a partnership, LLP,
zero, enter “0.”

Schedule NJ-BUS-1
Business Income Summary Schedule

Part I – Net Profits From Business
Report the net profits or loss from your business, trade, or profession.

Make the following adjustments to your federal Schedule C (or C-EZ or F):
1. Add any amount you deducted for taxes based on income.
2. Subtract interest you reported on federal Schedule C (or C-EZ or F) that is exempt for New Jersey purposes but tax-
able for federal purposes.
3. Add interest not reported on federal Schedule C (or C-EZ or F) from states or political subdivisions outside New Jer-
sey that is exempt for federal purposes.
4. Deduct meal and entertainment expenses that constitute ordinary expenses incurred in the conduct of a trade or
business but that were not allowed on the federal return.
5. Deduct your qualified contributions to a self-employed 401(k) Plan. Contributions that exceeded the federal limits are
not deductible for New Jersey purposes.
6. Add interest and dividends derived in the conduct of a trade or business.
7. Add or subtract income or losses derived in the conduct of a trade or business from rentals, royalties, patents, or
copyrights.
8. Add or subtract gains or losses from the sale, exchange, or other disposition of the trade or business’s property.
9. Add or subtract the net adjustment from the Gross Income Tax Depreciation Adjustment Worksheet GIT-DEP, Part I,
line 7.

- 16 -

2021 Form NJ-1040NR 16

If you are a sole proprietor who provides primary care services in a qualified medical or dental practice you own that is lo-
cated in or within five miles of a designated Health Enterprise Zone (HEZ), you may be able to deduct a percentage of the
net income from that practice on line 34. See Technical Bulletin TB-56 for eligibility requirements and instructions for calcu-
lating the HEZ deduction.

Lines 1–3
For each business, enter the following information. If you need more space, enclose a statement with the return listing any
additional businesses and the related profit or loss.
• Business name as listed on Schedule C, C-EZ, or F
• Social Security number or federal employer identification number (EIN)
• Profit or (loss) as adjusted for New Jersey purposes
Line 4
Add the amounts in the Profit or (Loss) column and enter the total on line 4, netting profits with losses. Enter this amount
on line 18, column A. If the netted amount is a loss, make no entry on line 18, column A. On line 18, column B, enter
the portion of this amount that is from New Jersey sources.

Part-Year Nonresidents. Include only the amounts you received while you were a nonresident of New Jersey.

Part II – Net Gains or Income From Rents, Royalties, Patents, and Copyrights
Report your net gains or income less net losses from rents, royalties, patents, and copyrights.

Depreciation and Expense Deduction. New Jersey and federal depreciation and expense deduction limits are different.
You may need to make adjustments to your federal basis for assets placed in service on or after January 1, 2004. Com-
plete the Gross Income Tax Depreciation Adjustment Worksheet GIT-DEP to calculate the adjustment.

Passive Losses. There is no distinction between active and passive losses for New Jersey purposes. You cannot carry
back or carry forward such losses when reporting income on Form NJ-1040NR. You can deduct federal passive losses in
full in the year incurred against any gain within the same category of income.

Do not include in Part II:
• Gains/losses from rents, royalties, patents, and copyrights from property owned by a sole proprietorship, a partner-
ship, or an S corporation. Report in Parts I, III, and/or IV of Schedule NJ-BUS-1;
• Gains/losses from rents, royalties, patents, and copyrights from property owned by an estate or trust (other than a
grantor trust). Report on line 26.

Lines 1–3
For each source of income or loss, enter the following information. If you need more space, enclose a statement with the
return listing any additional property and income or loss.
• Property name or description. For rental real estate, enter the physical address of the property
• Social Security number or federal employer identification number (EIN)
• Type of property. Enter the following number that corresponds with the type of property:
1. Rental real estate
2. Royalties
3. Patents
4. Copyrights
• Gain or (loss) from each type of property

Line 4
Add the amounts in the Income or (Loss) column and enter the total on line 4, netting gains with losses. Enter this
amount on line 20, column A, Form NJ-1040NR. If the netted amount is a loss, enter “0” on line 20, column A. On line 20,
column B, enter the portion of this amount that is from New Jersey sources.

Part-Year Nonresidents. Include only the amounts you received while you were a nonresident of New Jersey.

- 17 -

2021 Form NJ-1040NR 17

Part III – Distributive Share of Partnership Income
Report your share of income or loss from partnership(s), whether or not the income was actually distributed.

Lines 1–3
For each partnership, enter the following information. If you need more space, enclose a statement with the return listing
any additional partnerships and the related income or loss.
• Partnership name as listed on the Schedule NJK-1 (or federal Schedule K-1)
• Federal employer identification number (EIN)
• Your share of partnership income or (loss) as reported on the Schedule NJK-1 (column A of the line labeled Distribu-
tive Share of Partnership Income). If you did not receive an NJK-1, you must enclose a copy of the federal Schedule
K-1 and complete Reconciliation Worksheet A in GIT-9P, Partnership Income
• Total amount of New Jersey Income Tax paid on your behalf by partnership(s) as reported on Schedule NJK-1, line 1,
Part III, nonresident partner’s share of New Jersey tax
• Your share of Pass-Through Business Alternative Income Tax as reported on Schedule PTE-K-1 received from the
partnership

Line 4
Add the amounts in the Share of Partnership Income or (Loss) column and enter the total on line 4, netting income with
losses. Enter this amount on line 23, column A, Form NJ-1040NR. If the netted amount is a loss, enter “0” on line 23, col-
umn A. On line 23, column B, enter the portion of this amount that is from New Jersey sources.

Line 5
Add the amounts in the Share of tax paid on your behalf by Partnerships column and enter the total. Include this amount
on line 51, Form NJ-1040NR. See the instructions for line 51.

Line 6
Add the amounts in the Share of Pass-Through Business Alternative Income Tax column and enter the total. Include this
amount on line 55, Form NJ-1040NR.

For more information, see GIT-9P, Partnership Income.

Part-Year Nonresidents. Prorate your distributive share of partnership income based on the number of days in the
partnership’s fiscal year that you were a nonresident of New Jersey.

Part IV – Net Pro Rata Share of S Corporation Income
Report the amount of your net pro rata share of S corporation income or loss, whether or not the income was actually dis-
tributed. Do not include global intangible low-taxed income (GILTI) on Schedule NJ-BUS-1. Report GILTI as dividends on
line 17.

Lines 1–3
For each S corporation, enter the following information. If you need more space, enclose a statement with the return listing
any additional S corporations and the related income or loss.
• S corporation name as listed on Schedule NJ-K-1 (or federal Schedule K-1)
• Federal employer identification number (EIN)
• Your pro rata share of S corporation income or (usable loss) as reported on the Schedule NJ-K-1. If you did not re-
ceive an NJ-K-1, you must enclose a copy of the federal Schedule K-1 and complete Reconciliation Worksheet B in
GIT-9S, Income From S Corporations.
• Your share of Pass-Through Business Alternative Income Tax as reported on Schedule PTE-K-1 received from the S
corporation.

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2021 Form NJ-1040NR 18

Line 4
Add the amounts in the Pro Rata Share of S Corporation Income or (Usable Loss) column and enter the total on line 4,
netting income with losses. Enter this amount on line 24, column A, Form NJ-1040NR. If the netted amount is a loss, enter
“0” on line 24, column A. On line 24, column B, enter the portion of this amount that is from New Jersey sources

Line 5
Add the amounts in the Share of Pass-Through Business Alternative Income Tax column and enter the total. Include this
amount on line 55, Form NJ-1040NR.

For more information, see GIT-9S, Income From S Corporations.

Part-Year Nonresidents. Prorate the pro rata share of S corporation income based on the number of days in the en-
tity’s fiscal year that you were a nonresident of New Jersey.

Line 25 – Alimony and Separate adjust the income listed on the federal K-1 to reflect
New Jersey tax law, then net the adjusted amounts and
Maintenance Payments Received
include the total on line 26. Enclose Schedule NJK-1 (or
Column A federal Schedule K-1) with your return.
Enter any court-ordered alimony or separate mainte-
nance payments you received. Do not include payments If you have income from a grantor trust that is reportable
received for child support. for New Jersey purposes, do not include it on this line.
Report the income in the proper category (e.g., report
Part-Year Nonresidents. Include only those pay- taxable interest on line 16a). Enclose a copy of the New
ments you received while you were a nonresident of New Jersey or federal Grantor Trust Attachment.
Jersey.
For more information on estates and trusts, including
Column B grantor trusts, see GIT-12, Estates and Trusts.
You will not enter an amount on line 25, column B be-
cause alimony and separate maintenance payments are Scholarships and Fellowship Grants. This type of in-
not taxable to nonresidents. come is taxable unless the scholarship or grant meets all
of the following conditions:
1. The primary purpose of the grant is to further the
Line 26 – Other Income recipient’s education or training; and
Column A
2. The grant does not represent payments for past,
Include the following income on this line:
present, or future services that are subject to the
See each type of income listed below for direction or supervision of the grantor (e.g., a fel-
required enclosures. lowship given in exchange for teaching); and
3. The grant is not for the benefit of the grantor.
Amounts Received as Prizes and Awards. Any prize
won in a raffle, drawing, TV show, radio show, contest, Residential Rental Value or Allowance Paid by Em-
or any other event is reportable and must be included on ployer. If an employer provides you with a residence,
this line in column A. Include any goods or services as enter either the rental value or the rental allowance paid
income at fair market value. by the employer.

Income in Respect of a Decedent. If you had the right The rental value or allowance is excludable and should
to receive income that the deceased person would have not be reported if it meets all of the following conditions:
received had they lived and it was not included on the 1. The lodging is provided on the business premises
decedent’s final return, you must report it on your own re- of your employer; and
turn when you receive it. Enclose a listing of the income. 2. The lodging is provided for the convenience of your
employer; and
Income From Estates and Trusts. If you are a ben-
eficiary who received income from an estate or trust, 3. You are required to accept the lodging as a condi -
include the Total Distribution from Schedule NJK-1, Form tion of employment.
NJ-1041 on this line. If you did not receive an NJK-1,

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2021 Form NJ-1040NR 19

Other. Use this line for any other taxable income for Determining Your Exclusion Amount
which a place has not been provided somewhere else on Line A. Amount from line 22, column A
the return. Income from both legal and illegal sources is Joint Filers: If only one spouse
subject to tax. is 62 or older or disabled, enter
only the pension income of that
Column B
spouse. You cannot exclude the
Enter the portion of your other income that comes from
pension income of the spouse
New Jersey sources. If zero, enter “0.”
who is younger than 62 and not
Amounts Received as Prizes and Awards. Do not disabled.
include in column B a prize won in a raffle, drawing, tele-
vision or radio quiz show, or contest. You must include Line B. Amount for your filing status and
these amounts in column A. income using the chart below

Income From Estates and Trusts. Include the Total Enter on line 28a the lesser of line A or line B.
New Jersey Source Income Distributed reported on
Schedule NJK-1, Form NJ-1041. If you did not receive Income on line 27, column A:
an NJK-1, adjust the income listed on the federal K-1 to $0– $100,001– $125,001–
reflect New Jersey tax law, then net the adjusted New Filing Status: $100,000 $125,000 $150,000
Jersey source income amounts and include the total on Married/CU couple, 50% of 25% of line
$100,000
line 26. Do not include in column B income you received filing joint return line 22 22
from an estate or trust if the estate or trust received the
income from a busi ness entity (i.e., sole proprietorship, Single
part nership, LLP, or LLC) located in New Jersey and Head of household 37.5% of 18.75% of
$75,000
the only activity of the business entity is the purchase, Qualifying widow(er)/ line 22 line 22
surviving CU partner
holding, or sale of intangible personal property, such as
commodities or securities, and the intangible personal Married/CU partner, 25% of 12.5% of
$50,000
property is not held for sale to customers. You must in- filing separate return line 22 line 22
clude this income in column A.
For more information, see GIT-1 & 2, Retirement Income.
Line 27 – Total Income
Part-Year Nonresidents. Your income from all
Column A
sources for the entire year must have been $150,000 or
Add lines 15 through 26, column A, and enter the total.
less to qualify for the exclusion. When completing line B
Column B above, prorate the exclusion by the number of months
Add lines 15 through 26, column B, and enter the total you were a New Jersey nonresident. Enter the exclusion
amount in column A. No entry is necessary in column B.

Line 28a – Pension/Retirement Exclusion Column B
You will not enter an amount on line 28a, column B be-
Column A
cause pension, annuity, and IRA withdrawal income is
You can exclude all or part of the pension income re-
not taxable to nonresidents.
ported on line 22 if you meet the following qualifications:
• You (and/or your spouse if filing jointly) were age 62
or older or blind/disabled as defined by Social Se- Line 28b – Other Retirement Income
curity guidelines on the last day of the tax year; and Exclusion
• Your income on line 27, column A, is If you were 62 or older on the last day of the tax year,
$150,000 or less (part-year nonresi- you may be able to use the Other Retirement Income Ex-
dents, see below). clusion. If you are filing jointly and only one spouse is 62
or older, only the income of that spouse can be excluded.
You cannot exclude the income of the spouse who is
younger than 62.

Unclaimed Pension Exclusion. If you did not use your
entire maximum exclusion on line 28a, you may be able
to use the unclaimed portion. Complete Worksheet D to
determine whether you have any exclusion remaining

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2021 Form NJ-1040NR 20

Worksheet D
Other Retirement Income Exclusion
Age Requirement: 62 or older
Part-year nonresidents, do not complete this worksheet. (See instructions on page 22.)

Is income on line 27, column A, NJ-1040NR MORE than $150,000?
Yes. You are not eligible to use any unclaimed portion of your maximum exclusion
Make no entry on line 28b, columns A and B unless you are eligible for the
Special Exclusion (see below).
No. Continue with line 1.
1. Enter the amount of your maximum exclusion using the chart below ............................................. 1. __________
2. Enter the amount from line 28a, NJ-1040NR .................................................................................. 2. __________
3. Subtract line 2 from line 1 ............................................................................................................... 3. __________
Is the amount on line 3 MORE than $0?
Yes. Continue with line 4.
No. You do not have any unused exclusion amount. Make no entry on line 28b,
columns A and B unless you are eligible for the Special Exclusion (see below).
4. Enter the amount from line 15, col. A, NJ-1040NR ......................................................................... 4. __________
5. Enter the amount from line 18, col. A, NJ-1040NR ......................................................................... 5. __________
6. Enter the amount from line 23, col. A, NJ-1040NR ......................................................................... 6. __________
7. Enter the amount from line 24, col. A, NJ-1040NR ......................................................................... 7. __________
8. Add lines 4, 5, 6, and 7 ................................................................................................................... 8. __________
Is the amount on line 8 MORE than $3,000?
Yes. You are not eligible to use the unclaimed portion of your maximum exclusion.
Make no entry on line 28b, columns A and B unless you are eligible for the
Special Exclusion (see below).
No. Continue with line 9.
9. Unclaimed Pension Exclusion. Enter the amount from line 3. Also include this amount
on line 28b, column A and column B, NJ-1040NR .......................................................................... 9. __________
Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded.

Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad
Retirement benefits because your employer did not participate in either program, you may qualify for this exclusion.
See GIT-1 & 2, Retirement Income, before entering an amount on line 28b.

Maximum Exclusion
Income on line 27, column A:
Filing Status: $0 – $100,000 $100,001 – $125,000 $125,001 – $150,000
Married/CU couple, filing joint return $100,000 50% of line 27, col. A 25% of line 27, col. A
Single
Head of household $75,000 37.5% of line 27, col. A 18.75% of line 27, col. A
Qualifying widow(er)/surviving CU partner
Married/CU partner, filing separate return $50,000 25% of line 27, col. A 12.5% of line 27, col. A

(Keep for your records)

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2021 Form NJ-1040NR 21

Worksheet E
Other Retirement Income Exclusion – Part-Year Residents
Age Requirement: 62 or older
Was your income for the entire year MORE than $150,000?
Yes. You are not eligible to use any unclaimed portion of your maximum exclusion
Make no entry on line 28b, columns A and B unless you are eligible for the
Special Exclusion (see below).
No. Continue with line 1.
1. Enter the amount of your maximum exclusion calculated using the chart below.
If your income was $100,000 or less, you must prorate the maximum amount based on
the number of months you were a New Jersey resident. .................................................................................... 1. __________
2. Enter the amount from line 28a, NJ-1040NR ..................................................................................................... 2. __________
3. Subtract line 2 from line 1 ................................................................................................................................... 3. __________
Is the amount on line 3 MORE than $0?
Yes. Continue with line 4.
No. You do not have any unused exclusion amount. Make no entry on line 28b, columns A and B
unless you are eligible for the Special Exclusion (see below).
Enter the following income for the entire year:
4. Wages, salaries, tips, and other employee compensation ................................................................................. 4. __________
5. Net profits from business .................................................................................................................................... 5. __________
6. Distributive share of partnership income ............................................................................................................ 6. __________
7. Net pro rata share of S corporation income ........................................................................................................ 7. __________
8. Add lines 4, 5, 6, and 7 ....................................................................................................................................... 8. __________
Is the amount on line 8 MORE than $3,000?
Yes. You are not eligible to use any unclaimed portion of your maximum exclusion
Make no entry on line 28b, columns A and B unless you are eligible for the
Special Exclusion (see below).
No. Continue with line 9.
9. Unclaimed Pension Exclusion. Enter the amount from line 3. Also include this amount on line 28b,
column A and column B, NJ-1040NR ................................................................................................................. 8. __________
Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded.
Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad Retirement
benefits because your employer did not participate in either program, you may qualify for this exclusion. See GIT-1 & 2, Retirement
Income, before entering an amount on line 28b.

Maximum Exclusion
Income for the Entire Year
Filing Status: $0 – $100,000 $100,001 – $125,000 $125,001 – $150,000
Months NJ resident* x $100,000 50% of line 27, col. A 25% of line 27, col. A
Married/CU couple, filing joint return 12
Single
Months NJ resident* x $75,000 37.5% of line 27, col. A 18.75% of line 27, col. A
Head of household 12
Qualifying widow(er)/surviving CU partner

Married/CU partner, filing separate return Months NJ resident* x $50,000 25% of line 27, col. A 12.5% of line 27, col. A
12

*For this calculation, 15 days or more is considered a month.

(Keep for your records)

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2021 Form NJ-1040NR 22

and meet the eligibility requirements and, if so, to cal- Enter zero on lines 38 and 39 and complete the return.
culate the amount to include on line 28b. Part-year non-
residents, do not complete Worksheet D. Instead, use Withholding Exemption. If you do not expect to have a
Worksheet E. New Jersey Income Tax liability for 2022, complete Form
NJ-W4 and give it to your employer to claim an exemp-
Special Exclusion. If you (and your spouse if filing tion from withholding.
jointly) will never be able to receive Social Security or
Railroad Retirement benefits because your employer did Part-Year Nonresidents. If your income for the
not participate in either program, you may qualify for the entire year was equal to or less than the filing threshold
Special Exclusion. If you qualify, you can claim $6,000 amount and you are filing to get a refund, you must en-
(married, filing joint; head of household; qualifying close a copy of your federal return. If you did not file a
widow(er)) or $3,000 (single; married, filing separate). federal return, include a statement to that effect.

Note: Do not claim the Special Exclusion if you (or your Column B
spouse if filing jointly) will ever be eligible for Social Se- Subtract line 28c, column B, from line 27, column B, and
curity or Railroad Retirement benefits. enter the result. If zero or less, enter “0.”

See GIT-1 & 2, Retirement Income, for more information.
Line 30 – Total Exemption Amount
Part-Year Nonresidents. If you did not use your Calculate your total exemption amount as follows:
entire prorated maximum exclusion on line 28a, you may
be able to use the unclaimed portion. Complete Work- From line 13a ___________ × $1,000 = ___________
sheet E to determine whether you have any exclusion
remaining and meet the eligibility requirements and, if so, From line 13b ___________ × $1,500 = ___________
to calculate the amount to include on line 28b.
From line 13c ___________ × $6,000 = ___________

Line 28c – Total Exclusion Amount Total Exemption Amount _______________________
Column A
Enter the number of exemptions from line 13a. Multiply
Add lines 28a and 28b, column A, and enter the total.
the number by $1,000 and enter the result.
Column B Enter the number of exemptions from line 13b. Multiply
Enter on line 28c, column B, the amount from line 28b, the number by $1,500 and enter the result.
column B.
Enter the number of exemptions from line 13c. Multiply
the number by $6,000 and enter the result.
Line 29 – Gross Income
Column A Add the exemption amounts calculated above and enter
Subtract line 28c, column A, from line 27, column A, and the total on line 30.
enter the result. If zero or less, enter “0.”
Part-Year Nonresidents. Prorate the total calcu-
Required to file a return lated above for the time you were a nonresident of New
You are required to file a return if your income on Jersey and enter the amount on line 30. For this calcula-
line 29, column A is more than the filing threshold: tion, 15 days or more is considered a month.
• $20,000 Married filing jointly, Head of Household,
or Qualified Widow(er)
Line 31 – Medical Expenses
• $10,000 Single or married/CU partner filing sepa- You can deduct certain unreimbursed medical expenses
rate return you paid during the year for yourself, your spouse or
domestic partner, and any dependents you claim. You
Not required to file a return can only deduct expenses that are more than 2% of your
You are not required to file a return if your income is at
gross income. In general, medical expenses allowed for
or below the filing threshold. However, you still need to
federal tax purposes are allowed for New Jersey tax pur-
file if you:
poses. These can include:

• Had New Jersey Income Tax withheld; • Physicians, dental, and other medical fees;
• Paid estimated taxes or had a credit from the prior • Prescription eyeglasses and contact lenses;
year.

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2021 Form NJ-1040NR 23

• Hospital care; Line 33 – Qualified Conservation
• Nursing care;
Contribution
• Medicines and drugs;
Enter any qualified contribution you made of real prop-
• Prosthetic devices; erty (land) in New Jersey for conservation purposes
• X-rays and other diagnostic services conducted by (e.g., protection of natural habitat, farmland, forest, or
or directed by a physician or dentist; open space). The deduction is the amount of the contri-
• Amounts paid for transportation primarily for and bution allowed as a deduction in calculating your taxable
essential to medical care; income for federal purposes.
• Insurance (including amounts paid as premiums
under Part B of Title XVIII of the Social Security Act, If you file federal Form 8283, enclose a
relating to supplementary medical insurance for the copy with your return.
aged) covering medical care.
Part-Year Nonresidents. Include only those contri-
You can also deduct qualified Archer MSA contributions butions you made while you were a nonresident of New
and self-employed health insurance costs. Information is Jersey.
available on our website.

Use Worksheet F below to calculate your medical ex- Line 34 – Health Enterprise Zone
penses deduction.
Deduction
Note: For federal purposes you may be able to deduct If you provide primary care services in a qualified medi-
amounts paid for health insurance for any child of yours cal or dental practice you own that is located in or within
who was under age 27 at the end of 2021. However, for five miles of a designated Health Enterprise Zone (HEZ),
New Jersey purposes you can deduct these amounts you may be able to deduct a percentage of the net in-
only if the child was your dependent. For more informa- come from that practice.
tion, see Technical Advisory Memorandum TAM 2011-14.
Enter the HEZ deduction for a qualified practice as
Part-Year Nonresidents. Include only those ex- follows:
penses you incurred and paid while you were a nonresi- • Partners – Use the amount from Part III of the
dent of New Jersey. Schedule NJK-1, Form NJ-1065, you received from
the practice;
• S corporation shareholders – Use the amount from
Line 32 – Alimony and Separate Part V of the Schedule NJ-K-1, Form CBT-100S,
Maintenance Payments you received from the practice;
Enter any court-ordered alimony or separate mainte- • Sole proprietors – Determine your allowable HEZ
nance payments you made. Do not include child support deduction and enclose a schedule showing how
payments. you calculated it.
Part-Year Residents. Include only those payments Note: Do not claim unreimbursed medical expenses,
made while you were a nonresident of New Jersey. health insurance premiums, or other personal or busi -
ness expenses as a deduction on this line.

Worksheet F
Deduction for Medical Expenses
1. Total unreimbursed medical expenses ........................................................................................................... 1. ____________
2. Enter line 29, column A, Form NJ-1040NR_______________x .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. Enter the amount of your self-employed health insurance deduction ............................................................ 5. ____________
6. Total Deduction for Medical Expenses. Add lines 3, 4, and 5. Enter the result here and on
line 31, Form NJ-1040NR. If zero, enter zero here and make no entry on line 31, Form NJ-1040NR .......... 6. ____________
(Keep for your records)

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2021 Form NJ-1040NR 24

For eligibility requirements and instructions for calculat- Line 38 – Taxable Income
ing the HEZ deduction, see Technical Bulletin TB-56. Subtract line 37 from line 29, column A, and enter the re-
sult. If line 38 is zero or less, enter “0.”
Part-Year Nonresidents. If you are a partner or an
S corporation shareholder, you must prorate the deduc-
tion based on the number of days in the entity’s fiscal Line 39 – Tax on Amount on Line 38
year that you were a nonresident of New Jersey. If you Calculate your tax using one of the following methods
are a sole proprietor, use only the receipts for your pe- and enter the amount on line 39.
riod of nonresidency when calculating the deduction.
Tax Table. If line 38 is less than $100,000, you can use
the New Jersey Tax Table on page 34 or the New Jersey
Line 35 – Alternative Business Calculation Tax Rate Schedules on page 43 to find your tax. If you
Adjustment use the tax table, use the correct column for your filing
If you completed Schedule NJ-BUS-1 and had a loss status.
on line 4 of any part, you may be eligible for an income
adjustment. You also may be eligible if you had a loss Tax Rate Schedules. If line 38 is $100,000 or more,
carryforward on Schedule NJ-BUS-2 from a prior year. you must use the New Jersey Tax Rate Schedules on
Complete Schedule NJ-BUS-2 and enter on line 35 the page 43. Use the correct schedule for your filing status.
amount from line 11 of the schedule.
Enclose Schedule NJ-BUS-2 with your Line 40 – Income Percentage
return and keep a copy for your records. Divide the amount on line 29, column B by the amount
You may need the information to complete future returns. on line 29, column A. Carry your result to four decimal
places and enter the result. For example, if the amounts
Note: You must keep track of any unused losses that are used were $20,000 (line 29, column B) divided by
carried forward. Unused losses can be carried forward $30,000 (line 29, column A), the result would be 66.67%
for up to 20 years to calculate future adjustments. or .6667.

In cer tain situations the income per cent age can be more
Line 36 – Organ/Bone Marrow Donation than 100%. For example, a taxpayer realizes a $50,000
Deduction gain from the sale of real property in New Jersey and
If you donated an organ or bone marrow to another per- sustains a $10,000 loss from the sale of property in Flor-
son for transplantation, you can deduct up to $10,000 ida. This nonresident (who has no other income) reports
of unreimbursed expenses for travel, lodging, and lost $40,000 as their income from everywhere (column A)
wages related to the donation. This deduction is also and $50,000 as income from New Jersey sources (col-
available to your spouse (if filing jointly) or any depen- umn B). The income per centage is 125% (or 1.25) calcu-
dents you claim on your return. You must take the deduc- lated as follows: $50,000 (line 29, column B) divided by
tion the year in which the transplant occurs. If you had $40,000 (line 29, column A).
unreimbursed expenses in the year prior to or in the year
after the transplant, they must be claimed in the year
Line 41 – New Jersey Tax
they were incurred. The combined deduction amount
cannot exceed $10,000. Multiply the amount on line 39 by the income percentage
on line 40, and enter the result.
You may be asked to provide documentation indicating
that you are eligible to claim the deduction, such as em-
ployee pay statements and a letter from a physician. Line 42 – Sheltered Workshop Tax Credit
Enter your Sheltered Workshop Tax Credit for the current
A list of acceptable documentation is available on our year from Part IV, line 12 of Form GIT-317.
website.
Enclose Form GIT-317 with your return.

Line 37 – Total Exemptions and
Part-Year Nonresidents. Prorate your credit based
Deductions on the number of months you were a nonresident of New
Add lines 30 through 36 and enter the total. Jersey.

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2021 Form NJ-1040NR 25

Line 43 – Gold Star Family Counseling Installment interest may be charged if:
Credit • Your total tax is more than $400 (after subtracting
If you are a mental health care professional who pro- withholdings and other credits); and
vided counseling through the Gold Star Family Coun- • You did not pay (by withholdings or estimated pay-
seling program, complete the following calculation to ments) at least 80% of your tax liability during the
determine the amount of your credit: year.
1. Enter the number of hours of To calculate the amount of interest for the underpayment
counseling you provided of estimated tax, complete Form NJ-2210NR, Underpay-
through the program ............... ment of Estimated Tax by Nonresident Individuals. Enter
on line 47 the amount from line 19, Form NJ-2210NR,
2. Enter the TRICARE rate and check the box.
for the service .........................
Enclose Form NJ-2210NR with your
3. Multiply line 1 by line 2. return.
Enter this amount on line 43 ...
For more information, see GIT-8, Estimating Income
Part-Year Nonresidents. Include only the hours of Taxes.
counseling provided through the program while you were
a nonresident of New Jersey.
Line 48 – Total Tax and Penalty
Add lines 46 and 47 and enter the total.
Line 44 – Credit for Employer of Organ/
Bone Marrow Donor
Line 49 – Total New Jersey Income Tax
If you are an employer who provided paid time off to an
employee who missed work to donate an organ or bone Withheld
marrow for transplantation, you may be able to claim a Enter the total New Jersey Income Tax withheld as
credit. The paid time off must have been in addition to shown on all of your W-2s, W-2Gs, and/or 1099s on this
any other paid time off for which the employee was en- line.
titled. If you qualify, you can take a credit of 25% of the
employee’s salary for up to 30 days of time missed from Common forms include:
work for each donation. • Form W-2: Box 17 (Box 15 must indicate NJ);
• Form W-2G: Box 15 (Box 13 must indicate NJ);
You may be asked to provide documentation indicating
that you are eligible to claim the credit, such as em- • Form 1099-R: Box 14 (Box 15 must indicate NJ);
ployee pay statements and a letter from a physician. • Form 1099-MISC: Box 16 (Box 17 must indicate
NJ);
A list of acceptable documentation is available on our • Form 1099-NEC: Box 5 (Box 6 must indicate NJ.)
website.
Do not include on this line:
• Tax paid on your behalf by partnership(s). Report
Line 45 – Total Credits these amounts in Part III of Schedule NJ-BUS-1;

Add lines 42, 43, and 44 and enter the total. • Estimated payments made in connection with a
sale or transfer of real property in New Jersey. Re-
Line 46 – Balance of Tax After Credits port on line 50.

Subtract line 45 from line 41 and enter the result. If Enclose Forms W-2 and 1099 with your
line 45 is blank, enter the amount from line 41. return.

Line 47 – Penalty for Underpayment of Part-Year Nonresidents. You must determine from
your W-2, W-2G, and/or 1099 statement(s) the amount
Estimated Tax of New Jersey Income Tax withheld from wages you
New Jersey Income Tax is a pay-as-you-go tax. You earned or other payments you received while you were a
must pay tax on your income as you earn or receive it. If nonresident. If your W-2 includes only wages you earned
you did not pay enough tax on your income throughout while you were a nonresident, report the total New
the year, you may have to pay installment interest.

- 26 -

                                           2021 Form NJ-1040NR                                                   26

Jersey tax withheld on the W-2. If your employer com-     Line 51 – Tax Paid on Your Behalf by 
bined your resident and nonresident wages on the W-2, 
                                                          Partnerships
include only tax withheld while you were a nonresident of 
New Jersey.                                               Enter the total amount of New Jersey Income Tax paid 
                                                          on your behalf by partnership(s) as shown on:
                                                           • Schedule NJ-BUS-1, Part III, line 5, total share of 
Line 50 – New Jersey Estimated Tax                           tax paid on your behalf by partnerships;
Payments/Credit From 2020 Tax Return                       • Schedule NJK-1 (Form NJ-1041), Part II, tax paid 
Include on this line:                                        by partnerships and distributed; 
• Estimated tax payments made for 2021. Include            • Schedule NJK-1 (Form NJ-1041), Part III, tax paid 
  payments made in connection with the sale or               by partnerships on behalf of trust.
  transfer of real property in New Jersey. Enclose a 
  copy of Form GIT/REP-1, Nonresident Seller’s Tax                     Enclose a copy of Schedule NJK-1 
  Declaration, or GIT/REP-2, Nonresident Seller’s                      (Form NJ-1065) for each partnership that 
  Tax Prepayment Receipt, with the return;                paid tax on your behalf, and a copy of Schedule NJK-1 
                                                          (Form NJ-1041) for each estate or trust that distributed 
• Amount paid with your application for an extension;     tax paid by partnership(s) to you for which you are claim-
•  Credit applied from the prior year. This is the        ing a credit.
  amount you chose to carry forward on line 59A of 
  your 2020 NJ-1040NR.
                                                          Line 52 through 54 – UI/WF/SWF, DI, and 
• Payments made by an S corporation on behalf of a 
  nonresident/noncon senting shareholder. Enclose a       FLI Credits
  copy of Form NJ-1040-SC.                                If you had two or more employers and you contributed 
                                                          more than the maximum amount of unemployment insur-
Do not include on this line:                              ance (UI)/workforce development partnership fund (WF)/
• Prior year refunds;                                     supplemental workforce fund (SWF) contributions, dis-
                                                          ability insurance (DI) contributions, and/or family leave 
•  Tax paid on your behalf by partnership(s). Report 
                                                          insurance (FLI) contributions, you may be able to take 
  amounts from Schedule NJK-1, Form NJ-1065 in 
                                                          credit for the excess withheld.
  Part III of Schedule NJ-BUS-1. Report amounts 
  from Schedule NJK-1, Form NJ-1041 on line 51.           The maximum employee contributions were:
Payments Made Under Another Name or Social Se-              UI/WF/SWF – $153.85
curity Number. If you changed your name (marriage,          DI – $649.54
divorce, etc.), and you made estimated tax payments         FLI – $386.96
using your former name, enclose a statement explaining 
                                                          Complete Form NJ-2450 to calculate the excess contri-
all the payments you and/or your spouse made for 2021 
                                                          butions and report as follows: 
and the name(s) and Social Security number(s) under 
which you made payments.                                     Enter on line: Amount from Form NJ-2450:
                                                                       52                Line 4
If your spouse died during the year and amounts were                   53                Line 5
paid/credited under both your Social Security numbers,                 54                Line 6
enclose a statement listing the Social Security numbers 
and the amounts submitted under each.                                  You must enclose Form NJ-2450 with 
                                                                       your return.
Part-Year Nonresidents. Enter the amount of es-
                                                          If you had only one employer, you must contact that 
timated payments you made to New Jersey while you 
                                                          employer for the refund of any amount that was overwith-
were a nonresident. If you made estimated payments 
                                                          held. Do not complete Form NJ-2450.
both as a resident and as a nonresident, enter only the 
payments you made to meet your tax liability while you    If you had multiple employers but one employer withheld 
were a nonresident.                                       more than the maximum, do not enter more than the 
                                                          maximum amount for that employer on Form NJ-2450. 
                                                          Any amounts over the maximum that were incorrectly 
                                                          withheld must be refunded by that particular employer.

- 27 -

                                            2021 Form NJ-1040NR                                                     27

If we deny your request, you must refile your claim          Line 60A – Endangered Wildlife Fund
through the Department of Labor and Workforce Devel-         Line 60B – Children’s Trust Fund
opment by completing Form UC-9A.
                                                             Line 60C – Vietnam Veterans’ Memorial Fund
                                                             Line 60D – Breast Cancer Research Fund
Line 55 – Pass-Through Business                              Line 60E – U.S.S. New Jersey Educational Museum 
Alternative Income Tax Credit                                Fund
Enter your share of tax from Schedule NJ-BUS-1,              Line 60F – You can donate to one of the following 
Part III, line 6; Schedule NJ-BUS-1, Part IV, line 5; or     funds on this line. Enter the code number in the boxes 
from Schedule NJK-1 received from an estate or trust.        provided.
                                                             •   Drug Abuse Education Fund (01)
              Enclose Schedule NJ-BUS-1 and a copy 
              of your Schedule PTE-K-1 or Schedule           •   Korean Veterans’ Memorial Fund (02)
NJK-1 with your return.                                      •   Organ and Tissue Donor Awareness Education 
                                                                 Fund (03)
                                                             •   NJ-AIDS Services Fund (04)
Line 56 – Total Payments/Credits
                                                             •   Literacy Volunteers of America – New Jersey Fund 
Add lines 49 through 55 and enter the total.
                                                                 (05)
                                                             •   New Jersey Prostate Cancer Research Fund (06)
Line 57 – Amount You Owe                                     •   World Trade Center Scholarship Fund (07)
If line 56 is less than line 48, you have tax due. Subtract  •   New Jersey Veterans Haven Support Fund (08)
                                                               
line 56 from line 48 and enter the result. If you would like •   Community Food Pantry Fund (09)
to make a donation to the Charitable Campaigns, con-
tinue with lines 60A–60F.                                    •   Cat and Dog Spay/Neuter Fund (10)
                                                             •   New Jersey Lung Cancer Research Fund (11)
See “How to Pay” on page 30. If you do not file your         •   Boys and Girls Clubs in New Jersey Fund (12)
return or make a payment on time, we may charge you 
penalties and interest. See page 30.                         •   NJ National Guard State Family Readiness Council 
                                                                 Fund (13)
Note  : If the amount on line 57 is more than $400, you      •   American Red Cross – NJ Fund (14)
may want to increase your estimated payments or con-         •   Girl Scouts Councils in New Jersey Fund (15)
tact your employer for Form NJ-W4 to increase your 
                                                             •   Homeless Veterans Grant Fund (
withholdings.                                                                                   16)
                                                             •   Leukemia & Lymphoma Society New Jersey Fund 
                                                                 (17)
Line 58 – Overpayment                                        •   Northern New Jersey Veterans Memorial Cemetery 
If line 56 is more than line 48, you have an overpayment.        Development Fund (18)
Subtract line 48 from line 56 and enter the result.          •   New Jersey Farm to School and School Garden 
                                                                 Fund (19)
Line 59 – Credit to Your 2022 Tax                            •   Local Library Support Fund (20)
Enter the amount of your overpayment that you want           •   ALS Association Support Fund (21)
to credit to your 2022 tax. This amount will reduce your     •   Fund for the Support of New Jersey Nonprofit Vet-
refund.                                                          erans Organizations (22)
                                                             •   New Jersey Yellow Ribbon Fund (23)
Lines 60A through 60F – Charitable                           •   Autism Programs Fund (24)
Contributions                                                •   Boy Scouts Councils in New Jersey Fund (25)
You can make a donation to one or more of the following      •   NJ Memorials to War Veterans Maintenance Fund 
charities. The amount you donate will reduce your refund         (26)
or increase your balance due.                                •   Jersey Fresh Program Fund (27)
                                                             •   NJ World War II Veterans’ Memorial Fund (28)
To make a donation, check the appropriate box(es) and 
enter the amount you want to contribute on the corre-        •   Meals on Wheels in New Jersey Fund (29)
sponding line:

- 28 -

2021 Form NJ-1040NR 28

More information on the charitable funds is available on
Part I: Net Gains or Income From
our website. See “Charitable Funds” under “Individuals.”
Disposition of Property
Report your capital gains and income from the sale or
Line 61 – Total Adjustments to Tax exchange of property (both inside and outside New Jer-
Due/Overpayment sey). You can deduct the expenses of the sale and your
Add lines 59 through 60F and enter the total. basis in the property from the sales price.

In general, when calculating your gain or loss, you will
Line 62 – Balance Due use the cost or adjusted basis that you used for federal
Compare lines 57, 58, and 61 and complete line 62 as purposes. However, in certain situations, you may use a
follows: different basis.
• If you have an amount on line 57, add lines 57 and • Sale of interest in a partnership, a sole proprietor-
61 and enter the total. ship, or rental property. You may be required to use
If you have an amount on line 58
• but it is less than a New Jersey adjusted basis.
the amount on line 61, subtract line 58 from line 61 • Sale of S corporation shares. You must use your
and enter the result. New Jersey adjusted basis.
• If you have no amount on lines 57 and 58 but you If you sold or transferred real property in New Jersey
have an amount on line 61, enter the amount from and made estimated tax payments in connection with
line 61. the sale or transfer, include those payments on line 50.
Enclose a copy of Form GIT/REP-1, Nonresident Seller’s
See “How to Pay” on page 30.
Tax Declaration, or GIT/REP-2, Nonresident Seller’s Tax
If you do not file your return or make a payment on time, Prepayment Receipt, with the return.
we may charge you penalties and interest. See page 30.
Sale of Principal Residence (Main Home). Capital gain
is calculated the same way as for federal purposes. Any
Line 63 – Refund amount that is taxable for federal purposes is taxable for
New Jersey purposes. For more information on reporting
If you have an amount on line 58, subtract line 61 from
capital gains for the sale of a main home, visit the IRS
line 58 and enter the result.
website at irs.gov.
You must submit your return to claim a refund. If the
Installment Sales. You must report all gains from install-
refund is $1 or less, you must enclose a statement re-
ment sales in the same year as they are reported for fed-
questing it.
eral purposes. If the New Jersey basis is different from
Time Period for Refunds. Generally, you have three the federal basis, you must make a New Jersey install-
years from the date the return was due (including exten- ment sale calculation and report the New Jersey gain.
sions) to request a refund.
Depreciation and Expense Deduction. New Jersey
Claims Against Your Refund (Set-Off/Offset Pro- and federal depreciation and expense deduction limits
grams). Your refund can be used to pay debts you owe are different. A New Jersey depreciation adjustment may
to: be required for assets placed in service on or after Janu-
ary 1, 2004. Complete the Gross Income Tax Deprecia-
• The State of New Jersey, including any of its
tion Adjustment Worksheet GIT-DEP to calculate the
agencies;
adjustment.
• The Internal Revenue Service;
• Another claimant state/city that has a personal in- Complete Liquidation. If you had an interest in a part-
come tax set-off agreement with New Jersey. nership, sole proprietorship, or S corporation that sold or
disposed of virtually all of its assets in conjunction with
If we apply your refund or credit to any debts, we will no- the complete liquidation of the entity, you must report
tify you by mail. your portion of the gain or loss from the sale or disposi-
tion of those assets.

- 29 -

2021 Form NJ-1040NR 29

Line 64 – List of Transactions Part II: Allocation of Wage and
List any reportable transaction(s) as reported on your
federal Schedule D, indicating the gain or loss for each Salary Income
transaction in column f. In listing the gain or loss on Complete Part II if you have wage/salary income earned
disposition of rental property, you must take into con- partly inside and partly outside New Jersey and you
sideration the New Jersey adjustment from Worksheet cannot readily determine the amount that is from New
GIT-DEP, Part I, line 6. Jersey.

Do not include gains or losses from the sale of exempt Do not use Part II if your wage/salary income is based
obligations. See GIT-5, Nontaxable Investment Income. on volume (the amount of sales or amount of business
trans acted). Instead, see the instructions for line 15, col-
There is no distinction between active and passive umn B.
losses for New Jersey purposes. You cannot carry back
or carry forward such losses when reporting income Check the box at line 15 if you complete
on Form NJ-1040NR. You can deduct federal passive this section.
losses in full in the year incurred against any gain within
the same category of income, but only in the year that it
occurred. Line 68 – Amount to be Allocated
Enter the amount reported at line 15, column A, that was
If you need more space, en close a statement with the earned partly inside and partly outside New Jersey.
return listing any additional transactions.

Line 69 – Total Days
Line 65 – Capital Gains Distributions Full-year nonresidents, enter 365 (366 for leap years).
Enter your capital gains distributions from Form
1099-DIV(s) or similar statement(s). Do not include Part-Year Nonresidents. Enter the number of days
capital gains from a New Jersey qualified investment for your period of nonresidence.
fund that are attributable to qualified exempt obligations
or gains from mutual funds to the extent attributable to
federal obligations. For more information on New Jersey Line 70 – Nonworking Days
qualified investment funds, see GIT-5, Nontaxable In- Enter the total number of nonworking days (Saturdays,
vestment Income. Sundays, holidays, sick leave, vacation, etc.) during the
tax year covered by this return.

Line 66 – Other Net Gains
Enter the net gains or income less net losses from dispo- Line 71 – Total Days Worked
sition of property not included on line 64 or 65 of Part I. Subtract line 69 from line 68 and enter the result. This is
the total number of days worked during the tax year cov-
ered by this return.
Line 67 – Net Gains
Enter the total of the amounts listed on line 64, column f
and lines 65 and 66, netting gains with losses. If the net- Line 72 – Days Worked Outside New
ted amount is a loss, enter “0.” Also enter this amount Jersey
on line 19, column A. On line 19, column B, enter the net Enter the number of days worked outside New Jersey
gains derived from New Jersey sources. If zero or less, during the tax year covered by this return.
enter “0.”

Part-Year Nonresidents. Include only the amounts Line 73 – Days Worked in New Jersey
you received while you were a nonresident of New Subtract line 71 from line 70 and enter the result. This is
Jersey. the number of days you worked in New Jersey during the
tax year covered by this return.

Line 74 – Allocation Factor
Divide line 73 by line 71. The result will be a decimal.
Multiply line 68 by the decimal. Include this amount on
line 15, column B.

- 30 -

                                              2021 Form NJ-1040NR                                                      30

Part III: Allocation of Business                                How to Pay
                                                                You can make your payment either electronically (e-
Income to New Jersey                                            check or credit card) or by check or money order. Pay-
Complete Part III if you are required to complete and en-       ments must be postmarked or submitted electronically 
close a Gross Income Tax Business Allocation Schedule           by April 18, 2022, to avoid penalty and interest charges. 
(Form NJ-NR-A). This schedule is completed by nonresi-          If you are paying a balance due for 2021 and also mak-
dent in dividuals, partnerships, estates, and trusts carry-     ing an estimated tax payment for 2022, make a separate 
ing on business both inside and outside New Jersey.             payment for each transaction. If you owe less than $1, 
                                                                you do not have to make a payment.

Signature                                                       Check or Money Order. If you owe tax and are sending 
Sign and date your return in blue or black ink. Both            the payment with your return, complete a payment 
spouses must sign a joint return. The signature(s) on the       voucher (Form NJ-1040NR-V), entering the amount of 
form you file must be original; photocopied signatures          tax due in the boxes on the voucher. Form NJ-1040NR-V 
are not acceptable. We cannot process a return with-            is available on the Division’s website.
out the proper signatures and will return it to you. This 
causes unnecessary processing delays and may result in          Make your check or money order payable to State of 
penalties for late filing. If you are filing on behalf of a de- New Jersey – TGI. Write your Social Security number on 
ceased taxpayer, see “Deceased Taxpayers” on page 32.           the check or money order. If you are filing a joint return, 
                                                                include both Social Security numbers in the same order 
                                                                the names are listed on the return. Send your payment 
Death Certificate                                               for the balance due with the voucher in the same enve-
Check the box below the signature line if you are enclos-       lope with your tax return. (See “Where to Mail Your Re-
ing a death certificate.                                        turn” on page 31.)

                                                                Electronic Payments. Do not send in the payment 
Paid Tax Preparer Information                                   voucher if you are paying electronically. When making 
Anyone who prepares a return for a fee must sign the            your payment, you must enter the Social Security num-
return as a “Paid Preparer” and enter their Social Secu-        ber and date of birth of the first person listed on the tax 
rity number or federal preparer tax identification number.      return or your account will not be properly credited. 
Include the company or corporation name and federal             • Electronic Check (e-check). You can have your 
identification number, if applicable. A tax preparer who          payment directly withdrawn from your bank account 
fails to sign the return or provide a tax identification num-     using our online e-check service. This option is 
ber may incur a $25 penalty for each omission. Some-              available on our website. If you do not have internet 
one who prepares your return but does not charge you              access, you can make an e-check payment by con            -
should not sign your return.                                      tacting our Customer Service Center or by visiting 
                                                                  a Regional Information Center. (See page 44 for 
Preparer Authorization. Division of Taxation personnel            phone numbers or addresses.) 
cannot discuss your return or enclosures with anyone 
                                                                • 
other than you without your written authorization because         Credit Card (Processing Fees Apply). You can 
                                                                  use an American Express, Discover, MasterCard, 
of the strict provisions of confidentiality. If you want a 
                                                                  or Visa credit card to make your payment. This op-
Division of Taxation representative to discuss your tax 
                                                                  tion is available on our website or by phone at 1 
return with the person who signed your return as your 
                                                                  (888) 673-7694. You can also pay by credit card 
“Paid Tax Preparer,” check the box above the preparer’s 
                                                                  by contacting the Division’s Customer Service or 
signature line to give your permission.
                                                                  by visiting a Regional Information Center. (See 
E-File Mandate. Preparers that reasonably expect to               page 44 for phone numbers or addresses.) 
prepare 11 or more individual resident Income Tax re-
turns (including those filed for trusts and estates) during 
                                                                Penalties, Interest, and Collection Fees
the tax year must use electronic methods to file those 
                                                                If you do not file your return or make your payment on 
returns if an electronic filing option is available. A tax pre-
                                                                time, we may charge you the following penalties and 
parer is liable for a penalty of $50 for each return they fail 
                                                                interest:
to file electronically when required to do so.
                                                                • Late Filing Penalty. When you file a return after 
                                                                  the original or extended due date, we will assess a 
                                                                  penalty of 5% per month (or part of a month) up to

- 31 -

2021 Form NJ-1040NR 31

a maximum of 25% on the outstanding tax balance. Death Related to Duty
You may also be charged a $100 penalty for each When a member of the Armed Forces serving in a com-
month the return is late. bat zone or qualified hazardous duty area dies as a
• Late Payment Penalty. When you pay after the fil- result of wounds, disease, or injury received there, no
ing deadline, you may be charged a 5% penalty on Income Tax is due for the year the death occurred, or for
the outstanding balance. any earlier years served in the zone or area.

• Interest. We will assess interest at an annual rate Spouses of Military Personnel
of 3% above the prime rate each month (or part of Federal law allows spouses of military personnel to
a month) the tax is unpaid. At the end of each cal- choose the same legal residence as the service member
endar year, any tax, penalties, and interest remain- for state and local tax purposes. The spouse does not
ing unpaid will become part of the balance on which have to actually live in the state or live with the service
interest is charged. See Technical Bulletin TB-21(R) member spouse during the year.
for current and previous years’ interest rates.
• Collection Fees. In addition, if your tax bill is sent If your spouse is a member of the military and you live
to our collection agency, a referral cost recovery fee in New Jersey but choose a different state as your legal
of 11% of the tax due will be added to your liability. residence, you are not subject to tax on wages earned in
If a certificate of debt is issued for your outstand- New Jersey. If you had New Jersey tax withheld in error
ing liability, a fee for the cost of collection of the tax or made estimated payments, file a New Jersey Non-
may also be imposed. resident Income Tax Return (Form NJ-1040NR) to get a
refund. Enclose a statement explaining why your wages
Where to Mail Your Return are exempt along with a copy of your spousal military
identification card. Print military spouse at the top of
Mail your NJ-1040NR, related enclosures, payment
the return. To stop New Jersey Income Tax withholding,
voucher, and check or money order for any tax due.
file Form NJ-165, Employee’s Certificate of Nonresi-
Send only one return per envelope.
dence in New Jersey, with your employer.
Mail Your Return to: All other types of income from New Jersey, such as gain
State of New Jersey from sale of property located in New Jersey, are tax-
Division of Taxation able. If you had other types of income, you must file a
Revenue Processing Center New Jersey nonresident return if required (see chart on
PO Box 244 page 2). Wages earned in New Jersey by a spouse who
Trenton NJ 08646-0244 lives outside New Jersey also are subject to New Jersey
Income Tax. If you live outside New Jersey, you cannot
Do not staple, paper clip, tape, or use any other fasten-
use form NJ-165 to claim an exemption from New Jersey
ing device for your return and enclosures.
Income Tax withholding on wages earned in this State as
the spouse of a servicemember.
Military Personnel For more information on military spouses, see GIT-7,
A member of the Armed Forces whose domicile is out - Military Personnel and Families.
side New Jersey does not become a resident of this
State when assigned to a duty station in New Jersey. Military Extensions
They are a nonresident for Income Tax purposes. If you are not be able to file on time because of distance,
injury, or hospitalization as a result of being on active
Income you receive as a nonresident from New Jersey
duty with the Armed Forces of the United States, you will
sources other than military pay is taxable. Military pay
automatically receive a six-month extension by enclosing
is not taxable to a nonresident of New Jersey. Do not
an explanation when filing the return.
report military pay in Column A or Column B. Military
pensions, mustering-out payments, and subsistence and Combat Zone. New Jersey allows extensions of time to
housing allowances are not taxable and also should not file Income Tax returns and pay any tax due for members
be included. of the Armed Forces and civilians providing support to
For a more in-depth discussion of residency status and the Armed Forces serving in an area that has been de-
information on how to stop having New Jersey Income clared a “combat zone” by executive order of the Presi-
Tax withheld from your military pay, see GIT-6, Part- dent of the United States or a “qualified hazardous duty
Year Residents and Nonresidents and GIT-7, Military area” by federal statute.
Personnel and Families.

- 32 -

                                           2021 Form NJ-1040NR                                                          32

Once you leave the combat zone or qualified hazardous       Signed Statement. Pennsylvania residents employed in 
duty area, you have 180 days to file your tax return and    New Jersey who had New Jersey Income Tax withheld 
pay tax due.                                                in error must enclose a signed Statement of New Jersey 
                                                            Nonresidency, which is available on our website.
In addition, if you are hospitalized outside New Jersey as 
a result of injuries you received while serving in a combat 
zone or qualified hazardous duty area, you have 180         Deceased Taxpayers
days from the time you leave the hospital or you leave      If a person received income in 2021 but died before filing 
the combat zone or hazardous duty area, whichever is        a return, the surviving spouse or personal representative 
later.                                                      (executor or administrator of an estate or anyone who is 
                                                            in charge of the decedent’s personal property) should file 
No interest or penalties will be assessed during a valid    the New Jersey return.
extension for service in a combat zone or qualified haz-
ardous duty area. This extension also applies to your       Filing Status. Use the same filing status that was used 
spouse if you file a joint return.                          on the final federal income tax return, unless the dece-
                                                            dent was a partner in a civil union. (See “Filing Status” 
              Enclose a statement of explanation with       on page 4.)
              your return when you file that includes 
the reason for the extension.                               Name and Address
                                                            •    Joint return. Write the name and address of the
For more information on military personnel, see GIT-7,           decedent and the surviving spouse in the name and
Military Personnel and Families.                                 address fields. Print “Deceased” and the date of
                                                                 death above the decedent’s name.
Pennsylvania Residents                                      •    Other filing status. Write the decedent’s name in
As a result of the Reciprocal Personal Income Tax                the name field and the personal representative’s
Agreement between Pennsylvania and New Jer sey,                  name and address in the remaining fields. Print
compensation paid to Pennsylvania residents employed             “Deceased” and the date of death above the
in New Jersey is not subject to New Jersey Income Tax.           decedent’s name.
Compensation means salaries, wages, tips, fees, com-        Exemptions and Deductions. Prorate exemptions and 
missions, bonuses, and other  remuneration received for     deductions only if the decedent was a New Jersey resi-
services rendered as an employee.                           dent for part of the year and a nonresident for part of the 
                                                            year.
If New Jersey Income Tax was withheld from your 
wages, you must file a New Jer sey nonresident return       Signatures
to get a refund. To stop the withholding of New Jersey      •    Personal representative. A personal representative
Income Tax, complete a New Jersey Employee’s Certifi-            filing on behalf of a deceased taxpayer must sign
cate of Nonresidence in New Jersey (Form NJ-165) and             the return in their official capacity. If it is a joint
give it to your employer.                                        return, the surviving spouse also must sign.
The Reciprocal Agreement covers com  pensation only. If     •    No personal representative. If filing a return
you are self-employed or receive other income (for ex-           when there is no personal representative for the
ample, gain from sale of property) that is taxable in both       deceased, the surviving spouse signs the return
states, you must file a New Jersey nonresident return            and writes “Filing as Surviving Spouse” or “Filing
and report the income received.                                  as Surviving Civil Union Partner” in the signature
                                                                 section.
Column A. Complete column A, lines 15 through 27,           •    No personal representative and no surviving
showing income from   everywhere.                                spouse. If there is no personal representative and
                                                                 there is no surviving spouse, the person in charge
Column B. When Pennsylvania residents complete                   of the decedent’s property must file and sign the
column B, employee compensation from New Jersey                  return as “Personal Representative.”
sources should not be included on line 15. For Pennsyl-
vania residents line 15, column B, is zero, so enter “0.”   If there is a refund due and you want us to issue the 
                                                            check to the decedent’s surviving spouse or estate:
Withholdings. If New Jersey Income Tax was withheld,        •    Fill in the oval below the signature line; and
enter the amount from your W-2s on line 49.
                                                            •    Enclose a copy of the decedent’s death certificate
                                                                 (if an estate, also include the Surrogate’s Short
                                                                 Certificate).

- 33 -

                                     2021 Form NJ-1040NR                                                              33

Income in Respect of a Decedent. If you had the right      • Enclose all supporting documents, forms, and 
to receive income that the deceased person would have        schedules.
received had they lived, and the income was not included   • Keep a copy of your return and all supporting docu-
on the decedent’s final return, you must report it on your   ments, schedules, and worksheets until the statute 
own return when you receive it. Include the income on        of limitations has expired for each return. Generally, 
line 26 as “Other” income.                                   this is three years after the filing date or two years 
                                                             from the date the tax was paid, whichever is later. 
Amended Returns                                            • If you filed your original return and need to make 
                                                             changes or correct mistakes, you must file an 
File an amended return and pay any tax due if: 
                                                             amended Form NJ-1040NR.
• You receive an additional tax statement (W-2 or 
  1099) after filing your return; or 
• You find that you made a mistake on your                 Privacy Act Notification
  previously filed return; or                              The Division of Taxation uses your Social Security number 
                                                           primarily to account for and give credit for tax payments. 
• There are any changes in your federal income tax 
                                                           We also use Social Security numbers to administer and 
  that affect your New Jersey taxable income. The 
                                                           enforce all tax laws for which we are responsible.
  amended return must be filed within 90 days.
To file an amended nonresident return, complete a new 
NJ-1040NR and check the box at the top of the return.      Federal/State Tax Agreement
Enclose all supporting documents, schedules, and forms     The Division of Taxation and the Internal Revenue Ser-
(W-2, NJK-1, etc.) Do not use Form NJ-1040X to amend       vice have entered into a Federal/State Agreement to 
a nonresident return.                                      exchange Income Tax information in order to verify the 
                                                           accuracy and consistency of information reported on fed-
                                                           eral and New Jersey Income Tax returns.
After You Complete the Form
• Do not staple, paper clip, tape, or use any other 
  type of fastening device.                                Fraudulent Return
• Check name, address, and Social Security number,         You may be liable for a penalty up to $7,500, or imprison-
  for accuracy.                                            ment for three to five years, or both, if you deliberately 
                                                           fail to file a return, file a fraudulent return, or attempt to 
•  Send only one return per envelope.
                                                           evade paying your tax.

- 34 -

                                                   2021 NJ-1040NR Tax Table                                                                34

2021 New Jersey Tax Table

        Use this table if your New Jersey taxable income on line 38 is less than $100,000. If your taxable income 
        is $100,000 or more, you must use the Tax Rate Schedules on page 43.

           Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” married/
           CU couple, filing joint return. Their taxable income on line 38 of Form NJ-1040NR 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 they will enter on line 39 of Form NJ-1040NR.

             If Line 38 (taxable income) Is—                  And Your Filing Status* Is
             At least              But Less Than              1 or 3                  2, 4, or 5
                                                                     Your Tax is—
             39,800                39,850                     711                         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/CU couple, filing joint return;
           3—Married/CU partner, filing separate return;
           4—Head of household; or
           5—Qualifying widow(er)/surviving CU partner.

Use the correct number for your filing status.

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 35 -

                                                   2021 NJ-1040NR Tax Table                                                               35

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 36 -

                                                   2021 NJ-1040NR Tax Table                                                               36

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 37 -

                                                   2021 NJ-1040NR Tax Table                                                               37

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 38 -

                                                   2021 NJ-1040NR Tax Table                                                               38

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 39 -

                                                   2021 NJ-1040NR Tax Table                                                               39

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 40 -

                                                   2021 NJ-1040NR Tax Table                                                               40

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 41 -

                                                   2021 NJ-1040NR Tax Table                                                               41

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,    At       But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5     Least    Less            or 5
           Than                               Than                               Than                               Than
                    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

- 42 -

                                                   2021 NJ-1040NR Tax Table                                                               42

2021 NEW JERSEY TAX TABLE (NJ-1040NR)
If Line 38          And You        If Line 38          And You        If Line 38          And You        If Line 38          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 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3  2, 4,  At         But      1 or 3 2, 4,
  Least    Less             or 5   Least      Less             or 5   Least      Less             or 5   Least      Less            or 5
           Than                               Than                               Than                               Than
                    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

- 43 -

                                 2021 NJ-1040NR Tax Rate Schedules                                          43

New Jersey Tax Rate Schedules
2021

FILING STATUS:  Single                                                             Table A
                Married/CU partner, filing separate return

                                STEP 1           STEP 2                            STEP 3
                                Enter   Multiply 
If Taxable Income (Line 38) is: Line 38 Line 38 by:                                Subtract        Your Tax
    Over       But not over
 $        0  $  20,000          __________      .014       =    __________   – $   0   =    _________
 $  20,000   $  35,000          __________      .0175     =    __________   – $   70.00   =    _________
 $  35,000   $  40,000          __________       .035       =    __________   – $ 682.50   =    _________
 $  40,000   $  75,000          __________      .05525   =    __________   – $  1,492.50   =    _________
 $  75,000   $  500,000         __________       .0637     =    __________   – $  2,126.25   =    _________
 $  500,000  $ 1,000,000        __________       .0897     =    __________   – $  15,126.25   =    _________
 $ 1,000,000    and over        __________       .1075     =    __________   – $  32,926.25   =    _________

FILING STATUS:  Married/CU couple, filing joint return                           Table B   
                Head of household
                Qualifying widow(er)/surviving CU partner

                                STEP 1           STEP 2                            STEP 3
                                Enter   Multiply 
If Taxable Income (Line 38) is: Line 38 Line 38 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  $  500,000         __________       .0637     =    __________   – $  4,042.50   =    _________
 $  500,000  $ 1,000,000        __________       .0897     =    __________   – $  17,042.50   =    _________
 $ 1,000,000    and over        __________       .1075     =    __________   – $  34,842.50   =    _________

- 44 -

                                           2021 Form NJ-1040NR                                                                   44

When You Need Information…
by phone…                                                       in person…
Call our Automated Tax Information System                         Visit a Regional Information Center
1-800-323-4400 – (within NJ, NY, PA, DE, and MD) or               Regional Information Centers provide individual assistance at 
(609) 826-4400. Touch-tone phones only.                           various locations throughout the State. Call the Automated Tax 
• Listen to recorded tax information on many topics.              Information System or visit our website for the address of the 
• Order certain forms and publications through our message        center nearest you.
  system.

Contact our Customer Service Center                             To Get Forms…
tax information and assistance. See website for hours of          
(609) 292-6400 – Speak directly to a representative for         • Call New Jersey’s Forms Request System at 1-800-323-4400  
operation.                                                        (within NJ, NY, PA, DE, and MD) or (609) 826-4400. 
                                                                  Touch-tone phones only 
Deaf, Hard of Hearing, Deaf-Blind, Speech                       • Visit our website at: 
Disability                                                        nj.gov/treasury/taxation/prntgit.shtml 
Visit njrelay.com or call 711.                                  • Write to: NJ Division of Taxation
                                                                   Taxpayer Forms Services
                                                                   PO Box 269
online…
                                                                   Trenton, NJ 08695-0269
Visit the NJ Division of Taxation Website
Many State tax forms and publications are available on our  
website at: 
nj.gov/taxation                                                 Who Can Help…
                                                                Trained volunteers in the VITA (Volunteer Income Tax Assistance) 
You can also reach us by email with general State tax           and TCE (Tax Counseling for the Elderly) programs are avail-
questions at:                                                   able to help prepare both federal and State returns at locations 
nj.taxation@treas.nj.gov                                        throughout New Jersey. For the location nearest you, contact the 
Do not include confidential information such as Social Security Division’s Customer Service Center at (609) 292-6400 or the In-
or federal tax identification numbers, liability or payment     ternal Revenue Service.
amounts, dates of birth, or bank account numbers in your 
email.
Subscribe to NJ Tax E-News, the Division of Taxation’s online   Paperless Filing…
information service, at:                                        You can use NJ E-File to file Form NJ-1040NR for 2021 electroni-
nj.gov/treasury/taxation/listservice.shtml                      cally. Use tax software you purchase, go to a tax preparation 
                                                                website, or have a tax preparer file the return for you.

                               Taxpayers’ Bill of Rights
The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and ensures that all taxpayers 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 can 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, 
see publication ANJ-1, New Jersey Taxpayers’ Bill of Rights.

- 45 -

                                             2021 Form NJ-1040NR                                                           45

A Accounting Method 6                     G Gains and Losses From Disposition of      Pension/Retirement Exclusion 19
  Age, Exemption for 5                       Property 11, 28                          Pensions 11
  Alimony 6, 18, 23                          Gambling Winnings 11                     Postmark Date 3
  Allocation—                                Gold Star Family Counseling Credit 25    Privacy Act Notification 33
  Business Income 30                         General Rule Method 14                   Prizes, Awards 6, 18
  Salary/Wages 29                            Gubernatorial Elections Fund Check-Off 
  Alternative Business Calculation           6                                      Q Qualified Conservation Contributions 23
  Adjustment 24                                                                       Qualified Investment Fund 29
  Amended Returns 33                      H  Health Enterprise Zone Deduction 23
  Amount You Owe 27                          Home, Sale of 28                       R Refunds 7, 28
  Annuities 11                               How to Pay 30                            Rental Income 11, 16
  Archer MSAs 7, 22                                                                   Residency Period 4
  Awards, Prizes 6, 18                     I Income—                                  Resident, Defined 2
                                             Defined 6                                Rollovers 14 
B Basis 28                                   Exclusions 19                            Roth IRAs 14
  Beneficiaries 18                           Exempt 7                                 Rounding Off to Whole Dollars 3
  Blindness, Exemption for 5                 In Respect of Decedent 18                Royalties 11, 16
  Business Income 11, 15                     New Jersey Source 6
                                             Percentage 24                          S S Corporations 15, 17
C Cafeteria Plans 7                          Installment Sales 28                     Sale of Home 28
  Capital Gains and Losses 11, 28            Interest Income 9                        Scholarships and Fellowships 18
  Capital Gains Distributions 10, 29         Interest on Tax Due 30                   Self-Employed Health Insurance 
  Child Support 7, 18, 23                    IRA—                                       Deduction 22
  Civil Unions 3, 4                          Contributions 14                         Sheltered Workshop Tax Credit 24
  Collection Fees 30                         Roth 14                                  Sick Pay 7, 9
  Commuter Transportation Benefits 7         Withdrawals 14                           Signatures 30
  Contributions to NJ Charitable Funds 27                                             Social Security Number 4
  Credit for Employer of Organ/Bone          Keogh Plan 12                            Social Security Benefits—
                                          K 
  Marrow Donor 25                                                                       Exclusion for Persons Not Receiving 
  Credit From 2020 Return 26                                                              22
                                          L  Lottery Winnings 11
                                                                                        Taxability of 
                                             Lump-Sum Distributions 14                                12
D Deceased Taxpayers 32                                                               Statutory Employees 9
  Dependents 5                                                                        Students—
  Disability—                             M Meals and Lodging 8
                                             Medical Expenses                           Dependents Attending Colleges 
  Exemption for 5                                               22                                                    5
                                             Military Personnel (and Spouses) 
  Income 7, 12                                                                31
  Disability Insurance Contributions,        Pensions, Military 12                  T Tax—
  Excess Withheld 26                                           9                        Preparers 30
                                             Moving Expenses 
                                             Mutual Funds, Reporting Dividends          Rate Schedules 43
  Dividends 10                                                                          Table 34
                                             From 
  Domestic Partnership 4                          10
                                                                                        Withheld 25
  Domicile 3                                                                          Tax Assistance 44
  Driver’s License 6                      N  Nonresident, Defined 2
                                                                                      Taxpayers’ Bill of Rights 44
                                                                                      Three-Year Rule Method 14
E Early Retirement Benefits 12            O Organ/Bone Marrow Donation                Trusts and Estates 18
  Employee Business Expenses 8               Deduction 24 
  Estates and Trusts 18                      Organ/Bone Marrow Donor Employer 
  Estimated Tax 26                           Credit 25                              U UI/WF/SWF, Excess Withheld 26
                                                                                      Unemployment Compensation 
  Exemptions 5                               Other Retirement Income Exclusion 19                                  7
  Extension of Time to File 3                Overpayment 27
                                                                                    V Veteran, Exemption for 5
F Family Leave Insurance Benefits 7       P  Part-Year Residents/Nonresidents 2, 4
  Family Leave Insurance Contributions,      Partners and Partnerships—             W Wage and Tax Statement (W-2) 8
  Excess Withheld 26                         Pension Income (NJK-1) 12                Wages 8 
  Federal/State Tax Agreement 33             Share of Income 15, 17                   When to File 3
  Filing Requirements 2                      Tax Paid on Your Behalf 26               Where to Mail Your Return 31
  Filing Status 4                            Pass-Through Business Alternative        Which Form to File 2
  Fiscal Year 3                              Income Tax Credit 27                     Who Must File 2
  401(k) Plans 14                            Penalties—
  Fraudulent Return 33                       Early Withdrawal of Savings 10
                                             On Tax Due 30
                                             Underpayment of Estimated Tax 25
                                             Pennsylvania Residents 32

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