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                                  PRSRT STD
                                                                    US POSTAGE PAID
                                                                                   STATE OF NEW JERSEY New Jersey Resident Return

                                                                                                       NJ-1040

                                                                                                       This Booklet Contains:
                                                                                                       • Form NJ-1040 Resident Return
                                                                                                       • Form NJ-1040-HW Property Tax Credit/ 
                                                                                                         Wounded Warrior Caregivers Credit Application
                                                                                                       • Form NJ-1040-V Payment Voucher
                                                                                                       • Form NJ-2450 Claim for Excess Unemployment/
                                                                                                         Disability/Family Leave Insurance Contributions
                                                                                                       • Form NJ-630 Application for Extension
                                                                                                       • Form ST-18 Use Tax Return

                                                                                                       Did you make online, catalog, or out-of-State purchases? 
                                                                                                       You may owe New Jersey Use Tax. See page 34.

                                                                                                          2021 

                                                                                                                                  NJ-1040

                        PO BOX 269

NJ DIVISION OF TAXATION                       TRENTON, NJ 08695-0269

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         File Electronically 
Before you fill out a paper form, consider these reasons why you should file electronically 
using NJ E-File or New Jersey Online Filing: 

•  Fastest and most secure way to complete your return
•  Easy and accurate
•  Direct deposit available

NJ E-File
You can file your Form NJ-1040 for 2021 using NJ 
E-File, whether you are a full-year resident or a part-   INSERT
year resident. Use tax software you purchase, go to an 
                                                          
online tax preparation website, or have a tax preparer 
file your return. (You may file both federal and State 
Income Tax returns.) 

New Jersey Online Filing
Use the free, enhanced, and upgraded New Jersey 
Online Filing Service to file your 2021 NJ-1040 return. 
It’s simple and easy to follow the instructions, complete 
your NJ tax return, and file it online. Any resident (or 
part-year resident) can use it to file their 2021 NJ-1040 
for free.

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State of New Jersey
Department of the Treasury
Division of Taxation
Dear Taxpayer,

While much has changed in our world this past year, some things have not. As we do each year, we are introducing
the annual NJ-1040 return and instructions. There are some notable changes for 2021, in particular for seniors and
young adults. For example, the retirement income exclusions, previously limited to those with income of $100,000
or less, were expanded. Retirees who are 62 or older and earn:
• More than $100,000 (up to $125,000), can exclude 50 percent of their pension and retirement income if they
file jointly. Married and civil union couples each can exclude 25 percent if they file separately. Single, Head-
of-Household, and Qualifying Widow(er) taxpayers can exclude 37.5 percent. In addition, these filers may
also be able to exclude a percentage of any other income they have if they meet the requirements.
• More than $125,000 (up to $150,000), can exclude 25 percent of pension and retirement income for joint fil-
ers, 12.5 percent each for married or civil union couples filing separately, and 18.75 percent for Single, Head-
of Household, and Qualifying Widow(er) filers. They can also exclude a percentage of any additional income
if they meet the requirements.

Military personnel also will see enhancements. For Tax Year 2021 and beyond, combat pay is not taxable in New
Jersey. You do not have to include income received as combat zone compensation on your tax return.

Other income that is exempt from tax includes the State’s middle-class tax rebates as well as paycheck protection
program loan amounts forgiven through the federal CARES Act.

For Tax Year 2021, New Jersey law extends the Child and Dependent Care Credit to taxpayers with taxable in-
come of $150,000 or less and allows the credit to be refundable.

There are also changes to the NJ Earned Income Tax Credit (NJEITC) program. New Jerseyans who are at least
18 and who cannot claim a qualifying child are eligible for the NJEITC even if they are not eligible for the federal
credit due to the age limits. The State credit for these taxpayers is calculated based on the federal maximum credit
for taxpayers with no qualifying child. A new law also eliminates the maximum age limit for the credit for those
who do not claim a qualifying child.

We have also added the Meals on Wheels in New Jersey Fund to the list of charitable groups to which New Jersey
taxpayers can contribute. And looking ahead to TY 2022, there are enhancements to the NJBEST college savings
program allowing you to deduct up to $10,000 for investing in the plan this year if you make $200,000 or less.

As always, feel free to contact us if you have any questions. I wish you and your family all the best in the New
Year.

John J. Ficara

Acting Director
Division of Taxation

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Table of Contents

When to File ............................................................................................................ 4

Extension of Time to File ......................................................................................... 4

Taxpayer Identification ............................................................................................. 4

Part-Year Residents ................................................................................................ 5

Filing Status ............................................................................................................. 5

Exemptions .............................................................................................................. 6

Dependent Information ............................................................................................ 6

Income ..................................................................................................................... 7

Schedule NJ-DOP — Disposition of Property ....................................................... 11

Schedule NJ-BUS-1 — Business Income Summary ............................................. 15

Pension/Retirement Exclusion and Other Retirement Income Exclusion .............. 18

Deductions............................................................................................................. 22

Property Tax Deduction/Credit ............................................................................... 23

Calculating Your Tax Liability ................................................................................. 30

Credit for Income Taxes Paid to Other Jurisdictions .............................................. 30

Schedule NJ-COJ — Taxes Paid to Other Jurisdiction .......................................... 30

Use Tax Due .......................................................................................................... 34

Shared Responsibility Payment............................................................................. 36

Withholdings/Payments ......................................................................................... 40

New Jersey Earned Income Tax Credit ................................................................. 40

Wounded Warrior Caregivers Credit...................................................................... 41

Child and Dependent Care Credit ......................................................................... 41

Charitable Contributions ........................................................................................ 43

How to Pay ............................................................................................................ 44

Where to Mail Your Return .................................................................................... 45

Military Personnel .................................................................................................. 45

Deceased Taxpayers ............................................................................................. 46

NJ-1040-HW — Property Tax Credit/Wounded Warrior Caregivers

Credit Application............................................................................................. 47

County/Municipality Codes .................................................................................... 50

Tax Table ............................................................................................................... 52

Tax Rate Schedules............................................................................................... 61

Index ...................................................................................................................... 64

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2021 Form NJ-1040 3

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 year
your filing status is: 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.
• You are eligible for a New Jersey Earned Income Tax Credit or other credit and are due a refund.
If you are NOT required to file a return and you:
• Are a homeowner or tenant age 65 or older or disabled, you may be eligible for a Property Tax Credit. See the instructions for
Form NJ-1040-HW on page 47;
• Provided care for a disabled veteran who is related to you and lived with you, you may be eligible for a Wounded Warrior
Caregivers Credit. See the instructions for Form NJ-1040-HW on page 47.

Which Form to File
Military personnel and their spouses/civil union partners, see page 45.
Was New Jersey your domicile (see Yes Did you maintain a permanent* Yes
definition on page 4) 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
No Did you maintain a permanent No the year and you received income
home outside New Jersey? from New Jersey sources while
you were a nonresident, also file
Yes NJ-1040NR.

Did you spend more than 30 Yes
days in New Jersey?
No
File Form NJ-1040NR if you had
income from New Jersey sources.
No No
File Form NJ-1040
Part-year residents: If you had a
Did you maintain a permanent* Did you spend more than 183 permanent home in New Jersey
home in New Jersey for any part of Yes days in New Jersey? Yes for only part of the year and you
the year? received income from New Jersey
sources while you were a nonresi-
dent, 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., temporary job as-
signment). 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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4                                                 2021 Form NJ-1040

                                                                   •  Do not use dollar signs or dashes.
Things to Know Before You Begin 
                                                                   •  Do not report a loss on Form NJ-1040 (see page 7).
             Your 2021 NJ-1040                                     •  If a line does not apply to you, leave it blank. There is an 
Check the following items to avoid mistakes that delay returns      exception for Use Tax, line 50. See page 34.
and refunds.                                                       •  To request a refund, you must enter an amount on 
                                                                    line 78.
When to File
In general, your New Jersey Income Tax return is due when 
your federal income tax return is due. If you are a calendar       Rounding
year filer, your 2021 New Jersey Income Tax return is due by       Instead of making dollars-and-cents entries on your return, you 
April 18, 2022. Fiscal year filers, see page 5.                    can round and use whole dollar amounts. If you round, do so 
                                                                   for all lines, and enter “00” after the decimal for cents.
Postmark Date
All New Jersey Income Tax returns postmarked on or before          Round amounts of 50 cents or more up to the next whole dol-
the due date of the return are considered filed on time. Tax re-   lar. For example, $26.78 becomes $27.00.
turns postmarked after the due date are considered filed late. If 
                                                                   Round amounts of less than 50 cents down to the next whole 
the postmark date on your return is after the due date, the filing 
                                                                   dollar. For example, $13.45 becomes $13.00.
date for that return is the date we received your return, not the 
postmark date.                                                     Round the total, not the amounts used to calculate the total. 
                                                                   For example, the sum of $13.45 and $46.24 is $59.69, which 
Extension of Time to File                                          becomes $60.00.
There is no extension of time to pay your tax due – only to 
file. Penalties and interest will be charged if you pay your tax   Terms to Know
after April 18, 2022. (Military personnel and civilians provid-    Domicile. A domicile is the place you consider your perma-
ing support to the Armed Forces, see page 45.)                     nent home – the place where you intend to return after a period 
                                                                   of absence (e.g., vacation, business assignment, educational 
You can receive a six-month extension of time to file if you 
                                                                   leave). You have only one domicile, although you may have 
pay at least 80% of your tax liability (line 44) through with-
                                                                   more than one place to live. Your domicile does not change 
holdings, estimated payments, or other payments by the origi-
                                                                   until you move to a new location with the intent to establish 
nal due date, and
                                                                   your permanent home there and to abandon your New Jersey 
  •  You enclose a copy of your federal Application for Auto-      domicile. Moving to a new location, even for a long time, 
      matic Extension, if filed by paper, and fill in the oval on  does not change your domicile if you intend to return to New 
      the front of your NJ-1040; or                                Jersey. Your home, whether inside or outside New Jersey, is 
  •  You file Form NJ-630, Application for Extension of            not permanent if you maintain it only for a temporary period 
      Time to File New Jersey Gross Income Tax Return, by          to accomplish a particular purpose (e.g., temporary job assign-
      April 18, 2022. You can file an extension application on-    ment). For more information, see GIT-6, Part-Year Residents 
      line until 11:59 p.m., April 18, 2022, at nj.gov/taxation,   and Nonresidents.
      or use the NJ-630 provided at the front of this booklet.                                      A principal residence 
                                                                   Principal Residence (Main Home). 
If you do not meet the requirements for an extension, or you       (main home) is a home you own or rent and actually occupy as 
do not file your return by the extended due date, we will deny     your permanent residence. It does not include a vacation home, 
your extension request and charge penalties and interest from      a “second home,” or property you own and rent to someone 
the original due date of the return. (See “Penalties and Inter-    else. The term main home may be used in place of principal 
est” on page 45.) You will not receive an approved copy of         residence in these instructions.
your extension request. We will notify you only if we deny                                     The term spouse also refers to a 
                                                                   Spouse/Civil Union Partner. 
your request, but not until after you actually file your return.   spouse who entered into a valid same-sex marriage in another 
                                                                   state or foreign nation and a partner in a civil union (CU) rec-
Filling Out the Form Properly                                      ognized under New Jersey law.
  •  Use only a 2021 return for the 2021 Tax Year.
  •  Use only blue or black ink.
  •  Enter last name first on the return. This is different from   Line-by-Line Instructions
      the federal return.                                          Name and Address 
  •  Use “State Wages” from box 16 of your W-2, not federal        Place the peel-off label from the front of this booklet in the 
      wages (box 1).                                               name and address section at the top of the return. Do not use 
                                                                   the label if any of the information is incorrect. If it has in-

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2021 Form NJ-1040 5

correct information or you do not have a label, print or type For more information, see GIT-6, Part-Year Residents and
the information in the spaces provided. If you are filing jointly, Nonresidents.
include your spouse’s name. Your refund and next year’s form
will be sent to the address you provide.
Fiscal Year Filers
Foreign Address. Fill in the oval if your mailing address is If you are a fiscal year filer, you must file your New Jersey In-
outside the United States. come Tax return by the 15th day of the fourth month following
the close of the fiscal year.
Change of Address. Fill in the oval if your address has
changed since you last filed a New Jersey return or if any of Enter the month that your fiscal year ends in the boxes provided.
the address information on your label is incorrect.
Lines 1–5 – Filing Status
Social Security Number In general, you must use the same filing status as you do for
You must enter your Social Security number in the boxes federal purposes. Fill in only one oval.
provided on the return, one digit in each box. If you are fil-
ing jointly, enter both filers’ numbers in the same order as the Single. Your filing status is single if you were not married or
names. a partner in a civil union on the last day of the tax year, and
you do not qualify to file head of household or qualifying
If you (or your spouse) do not have a Social Security number, widow(er)/surviving CU partner.
contact the Social Security Administration to apply for one. If
you are not eligible for a Social Security number, contact the Married/Civil Union Couples. If you are married and file
Internal Revenue Service to get an individual taxpayer iden- a joint federal return, you must also file a joint New Jersey
tification number (ITIN). If you (or your spouse) applied for return. If you file separate federal returns, you must also file
but have not received an ITIN by the return due date, enclose a separate State returns. However, if you are a partner in a civil
copy of your federal Form W-7. union, your filing status for New Jersey may not match your
federal filing status.
County/Municipality Code If during the entire tax year one spouse was a resident and the
Enter the four-digit code of your current residence from the other a nonresident, the resident can file a separate New Jersey
table on page 50. Enter one digit in each box. return. The resident calculates income and exemptions as if a
federal married, filing separate return had been filed. You have
the option of filing a joint return, but in that case, your joint
Federal Extension Filed income would be taxed as if you both were residents.
Fill in the oval if you filed a federal Application for Automatic
Extension. If you are filing separately, enter your spouse’s Social Security
number in the boxes provided.
Enclose a copy of the federal extension re-
quest with your return if you filed it by paper. Note: You can file jointly or separately only if you were mar-
ried or a partner in a civil union on the last day of the tax year.
For more information on extensions, see page 4.
Head of Household. You can use this filing status if you meet
the requirements to file as head of household for federal pur-
Part-Year Residents poses. For more information, visit the IRS website at irs.gov.
If you were a New Jersey resident for only part of the year,
list the month and day in the tax year your residency began Qualifying Widow(er)/Surviving CU Partner. You can use
and the month and day in the tax year it ended. For example, this filing status if your spouse died in 2019 or 2020 and you
if you moved to New Jersey August 4, 2021, enter 08/04/21 to meet the requirements to file as Qualifying Widow(er) for fed-
12/31/21. eral purposes. For more information, visit the IRS website at
irs.gov.
You must file a return if your income for the entire year (not
just your period of New Jersey residency) was more than the Fill in the oval indicating the year in which your spouse died.
filing threshold for your filing status (see page 3). Only report Partners in a civil union must file their New
Civil Unions.
income you earned while a New Jersey resident. Jersey Income Tax returns using the same filing statuses as
You must prorate exemptions, deductions, credits, and the pen- spouses under New Jersey Gross Income Tax Law. If you are a
sion/retirement and other retirement income exclusions based partner in a civil union, your New Jersey filing status may not
on the number of months you were a New Jersey resident. For match your federal filing status.

this calculation, 15 days or more is considered a month. If you For more information, see GIT-4, Filing Status.
received income from a New Jersey source while you were a
nonresident, you must also file a New Jersey nonresident return.

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6 2021 Form NJ-1040

Exemptions – Lines 6–12 A list of acceptable documentation and ways to submit it is
Fill in the ovals that apply. For each line, enter a total in the available on our website at nj.gov/treasury/taxation/military/
boxes to the right and complete the calculation. The number vetexemption-documentation.shtml.
of exemptions you are claiming must be entered in the boxes
or the exemption(s) will be disallowed. The number of ovals Line 10 – Qualified Dependent Children
filled in must equal the number of exemptions claimed. You can claim a $1,500 exemption for each child who qualifies
as your dependent for federal tax purposes.
Line 6 – Regular Exemptions
You can claim a $1,000 exemption for yourself and your Line 11 – Other Dependents
spouse/CU partner (if filing a joint return) or your Domestic You can claim a $1,500 exemption for each other dependent
Partner. who qualifies as your dependent for federal tax purposes.
Note: The domestic partnership must be registered in New Jer-
sey by the last day of the tax year. You can only claim your do- Line 12 – Dependents Attending Colleges
mestic partner if they do not file a New Jersey return. You must You can claim an additional $1,000 exemption for each depen-
enclose a copy of your Certificate of Domestic Partnership the dent student if all the requirements below are met. You cannot
first time you claim the exemption. claim this exemption for yourself, your spouse, or your domes-
tic partner.
Line 7 – Senior 65+ • Student must be claimed as a dependent on line 10 or 11.
You can claim a $1,000 exemption if you were 65 or older on • Student must be under age 22 on the last day of the tax
the last day of the tax year (born in 1956 or earlier). If you are year (born 2000 or later).
filing jointly, your spouse can take a $1,000 exemption if they • Student must attend full-time. Full-time is determined by
were 65 or older on the last day of the tax year. You cannot the school.
claim this exemption for your domestic partner or dependents.
• Student must spend at least some part of each of five cal-
You must enclose proof of age such as a copy of a birth certifi- endar months of the tax year at school.
cate, driver’s license, or church records the first time you claim • The educational institution must be an accredited college
the exemption(s). or post-secondary school, maintain a regular faculty and
curriculum, and have a body of students in attendance.
Line 8 – Blind or Disabled • You must have paid one-half or more of the tuition and
You can claim a $1,000 exemption if you were blind or dis- maintenance costs for the student. Financial aid received
abled on the last day of the tax year. If you are filing jointly, by the student is not calculated into your cost when total-
your spouse can take a $1,000 exemption if they were blind or ing one-half of your dependent’s tuition and maintenance.
disabled on the last day of the tax year. You cannot claim this However, the money earned by students in college work
exemption for your domestic partner or dependents. study programs is income and is taken into account.

You must enclose a copy of the doctor’s certificate or other Line 13 – Total Exemption Amount
medical records evidencing legal blindness or total and perma- Add the amounts on lines 6 through 12 and enter the total. Add
nent disability the first time you claim the exemption(s). the amounts from the lines, not the numbers in the boxes.

Line 9 – Veteran Exemptions Line 14 – Dependent Information
You can claim a $6,000 exemption if you are a military veteran Enter the full name, Social Security number, and birth year for
who was honorably discharged or released under honorable each dependent child or other dependent you claimed on line
circumstances from active duty any time before the last day of 10 or 11. Fill in the oval for each dependent who does not have
the tax year. If you are filing jointly, your spouse can also take health insurance coverage (including NJ Family Care/Medic-
this exemption if they are a military veteran who meets the re- aid, Medicare, private, or other health insurance) on the date
quirements. You cannot claim this exemption for your domes- you file the return.
tic partner or dependents.
Enter the same Social Security number, individual taxpayer
You must provide official documentation showing that you identification number (ITIN), or adoption taxpayer identifica-
were honorably discharged or released under honorable tion number (ATIN) for each dependent that you entered on
circumstances from active duty the first time you claim the your federal return. If you do not provide a valid Social Se-
exemption(s). Your documentation must list your character of curity number, ITIN, or ATIN for a dependent, the exemption
service (discharge). will be denied.

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                                                      2021 Form NJ-1040                                                      7

If you have more than four dependents, enter the informa-          Better Educational Savings Trust program (NJBEST) 
tion for your first four dependents on the lines provided. En-     accounts, or (2) qualified state 529A Achieving a Better 
close a statement listing the information for your additional      Life Experience program (ABLE) accounts;
dependents.                                                      •  Net profits from business, trade, or profession;
Note: If you qualify for the New Jersey Earned Income Tax        •  Net gains or income from sale or disposition of property;
Credit (see instructions for line 57) and you listed a “qualify- •  Pensions, annuities, and IRA withdrawals;
ing child” on your federal Schedule EIC who is not claimed as    •  Net distributive share of partnership income;
your dependent for New Jersey purposes, you must enter the       •  Net pro rata share of S corporation income;
child’s name, Social Security number, and birth year.            •  Net rental, royalty, and copyright income;
                                                                 •  Net gambling winnings, including New Jersey Lottery 
Income Lines 15–26                                                 winnings from prize amounts over $10,000;
Gross income means all income you received in the form           •  Alimony;
of money, goods, property, and services unless specifically      •  Estate and trust income;
exempt by law. You must report taxable income from every-        •  Income in respect of a decedent;
where, whether from inside or outside the State (worldwide). 
                                                                 •  Prizes and awards, including scholarships and fellow-
Report all income on the proper lines. For example, do not 
                                                                   ships (unless they satisfy the conditions on page 18);
enter pension income on the wage line.
                                                                 •  Value of residence provided by employer;
Accounting Method. Use the same accounting method for            •  Fees for services rendered, including jury duty.
New Jersey Income Tax that you used for federal income tax 
purposes. Income must be recognized and reported in the same     New Jersey taxable income also includes the following that are 
period as it is recognized and reported for federal purposes.    not subject to federal income tax:
                                                                 •  Interest from obligations of states and their political 
Reporting Losses. If you have a net loss in any category of 
                                                                   subdivisions, other than New Jersey and its political 
income, remember the following: 
                                                                   subdivisions;
                                                                    Income earned by a resident from foreign employment
•  You cannot report a loss on your NJ-1040 (e.g., in paren-     •                                                          ;
 theses or as a negative number);
                                                                 •  Certain contributions to pensions and tax-deferred 
•  You can net losses with gains in the same category of           annuities;
 income. For example, you can subtract gambling losses           •
                                                                    Employee contributions to federal Thrift Savings Funds, 
 from gambling winnings during the tax year;
                                                                   403(b), 457, SEP, or any other type of retirement plan 
•  You cannot apply a net loss in one category of income           other than 401(k) Plans.
 against income or gains in a different category on your 
 NJ-1040. For example, you cannot subtract gambling              Examples of Exempt (Nontaxable) Income
 losses from your wages;
                                                                 Do not include the following income when determining if you 
•  If you have a net loss in any income category, make no        must file a return. These items should not appear anywhere on 
 entry on that line of your NJ-1040. Do not enter zero. Do       your form except for tax-exempt interest, which you report on 
 not enter the amount of the loss in parentheses or as a         line 16b.
 negative number;                                                •
                                                                    Middle-Class Tax Rebates
•  No carryback or carryover of losses is allowed when re-       •  Paycheck Protection Program (PPP) loan amounts for-
 porting income on your NJ-1040.                                   given through the federal CARES Act or federal Pay-
Income Taxed by Another Jurisdiction. If you have income           check Protection Program
that is taxed both by New Jersey and another jurisdiction out-   •  Economic Impact Payments (stimulus payments)
side New Jersey, you may be eligible for a credit against your   •  Federal Social Security
New Jersey tax. (See instructions for line 43.)                  •  Railroad Retirement (Tier 1 and Tier 2)
                                                                 •  United States military pensions and survivor’s benefit 
Examples of Taxable Income                                         payments
New Jersey taxable income includes:                              •  Life insurance proceeds received because of a person’s 
•  Wages and other compensation;                                   death
•  Interest and dividends (including interest paid on income     •  Employee’s death benefits
 tax refunds);                                                   •  Permanent and total disability, including VA benefits
•  Earnings on nonqualified distributions from (1) qualified     •  Temporary disability received from the State of New Jer-
 state tuition program accounts, including the New Jersey          sey or as third-party sick pay

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8                                                 2021 Form NJ-1040

  •  Workers’ Compensation                                     •  Qualified disaster relief payments excluded under IRC 
  •  Gifts and inheritances                                        §139
  •  Qualifying scholarships or fellowship grants              •  Payments from the September 11th Victim Compensa-
  •  New Jersey Lottery winnings from prizes in the amount         tion Fund
   of $10,000 or less
  •  Unemployment Compensation received from the state         Line 15 – Wages, Salaries, Tips, etc.
   (but not supplemental unemployment benefit payments)        Enter the total of State wages, salaries, tips, bonuses, commis-
  •  Family Leave Insurance (FLI) benefits                     sions, etc. from all employment both inside and outside New 
  •  Interest and capital gains from (1) obligations of the    Jersey. Take the amount from box 16 of your W-2 (see sample 
   State of New Jersey or any of its political subdivisions;   on page 9). Include all payments whether in cash, benefits, or 
   or (2) direct federal obligations exempt under law, such    property.
   as U.S. Savings Bonds and Treasury Bills, Notes, and 
   Bonds                                                       If you were employed outside New Jersey, you may need to 
                                                               adjust your wages to reflect New Jersey tax law. For example, 
  •  Distributions paid by mutual funds to the extent the dis-
                                                               if you had a Section 125 cafeteria plan that is taxable for New 
   tributions are attributable to interest earned on federal 
                                                               Jersey purposes but is not included in box 16 of your W-2, you 
   obligations
                                                               must add that amount back into your State wages.
  •  Certain distributions from New Jersey qualified invest-
   ment funds                                                  Retirement Plans. Under New Jersey law, contributions to 
  •  Earnings on qualified distributions from (1) qualified    retirement plans (other than 401(k) Plans) are included in State 
   state tuition program accounts, including the New Jersey    wages on the W-2 in the year the wages are earned. This may 
   Better Educational Savings Trust program (NJBEST)           cause your State wages (box 16) to be higher than your federal 
   accounts, or (2) qualified state 529A Achieving a Better    wages (box 1). 
   Life Experience program (ABLE) accounts
                                                               Meals and/or Lodging. You can ex clude meals and/or lodging 
  •  Employer and employee contributions to 401(k) Plans up    reported as wages on your W-2 if:
   to the federal limit (but not federal Thrift Savings Funds)
                                                               1.  The meals and/or lodging were provided on the business 
  •  Some benefits received from certain employer-provided 
                                                                   premises of your employer; and
   cafeteria plans (but not salary reduction or premium con-
                                                               2.  The meals and/or lodging were provided for the conve-
   version plans). See Technical Bulletin TB-39.
                                                                   nience of your employer; and
  •  Benefits received from certain employer-provided com-
   muter transportation benefit plans (but not salary reduc-   For lodging only:
   tion plans). See Technical Bulletin TB-24(R).               3.  You were required to accept the lodging as a condition of 
  •  Contributions to and distributions from Archer MSAs if        your  employment.
   they are excluded for federal income tax purposes
                                                               If you exclude the value of meals and/or lodging from your 
  •  Direct payments and benefits received under homeless 
                                                               wages, you must en close a signed statement explaining how 
   persons assistance programs                                 you met these conditions. If you do not enclose the statement, 
  •  Homestead Benefits                                        your wages will be changed back to the full amount shown on 
  •  Senior Freeze (Property Tax Reimbursement) program        your W-2.
   benefits
  •  Income Tax refunds (New Jersey, federal, and other ju-    New Jersey State Police officers cannot ex clude food and 
                                                               maintenance payments received as part of their union contract. 
   risdictions), but not interest paid on refunds
                                                               These pay ments do not meet the criteria above. 
  •  New Jersey Earned Income Tax Credit payments
  •  Welfare                                                   Employee Business Expenses. Employee business expenses 
  •  Child support                                             are not deductible for New Jersey tax purposes. However, you 
  •  Amounts paid as reparations or restitution to Nazi Holo-  can exclude reimbursements for employee business expenses 
                                                               reported as wages on your W-2 if:
   caust victims
  •  Assistance from a charitable organization, whether in the 1.  The reim bursements are for job-related expenses; 
   form of cash or property                                    2.  You are required to and do account for these expenses to 
  •  Cancellation of debt                                          your employer; and
  •  Amounts received as damages for wrongful                  3.  You are reimbursed by your employer in the exact 
   imprisonment                                                    amount of the allowable expenses.

- 11 -

                                                                     2021 Form NJ-1040                                                                                                         9

If you received excludable reimbursements for employee busi-                               statement explaining the amount you are excluding and your 
ness expenses that were included in wages on your W-2, en-                                 reasons. 
close a statement explaining the amount you are excluding and 
your reasons. Also, enclose a copy of your federal Form 2106.                              Compensation for Injuries or Sickness. Certain amounts 
                                                                                           received for personal injuries or sickness are not subject to tax. 
Federal Statutory Employees. If you are considered a “statu-                               You can exclude such amounts included as wages on your W-2 
tory employee” for federal tax purposes, you cannot deduct                                 if:
your business expenses unless you are self-employed or an 
                                                                                                       1.  The payments were compensation for wage loss that re-
independent contractor under New Jersey law. The federal 
                                                                                                           sulted from absence due to your injury or sickness; and
label of “statutory employee” has no meaning for New Jersey 
tax purposes. Business expenses can only be deducted from                                              2.  The payments were due and pay able under an enforce-
the business in come of a self-employed individual. See the                                                able contractual obligation under the plan; and
instructions for Schedule NJ-BUS-1, Part I (Net Profits From                                           3.  The payments were not related to sick leave wage con-
  Business) on page 15.                                                                                    tinuation, which is largely discretionary and payments 
                                                                                                           are made regardless of the reason for absence from work.
Moving Expenses. Moving expenses are not deductible for 
New Jersey Income Tax purposes.                                                            If such payments are included in wages on your W-2, enclose 
                                                                                           Form NJ-2440.
You can, however, exclude reimbursements for the following 
moving expenses if you met the federal require ments to claim                                                                  You must enclose all W-2s with your tax re-
moving expenses that were in effect on December 31, 2017,                                                                      turn. Do not attach them to your return. 
and the expenses were included in wages on your W-2:
                                                                                           If you paid taxes to another jurisdiction on wages entered on 
1.  The cost of moving your household goods and personal                                   this line, see the instructions for line 43.
   effects from the old home to the new home.
2.  The actual expenses you incurred for traveling, meals,                                 Part-Year Residents. You must determine from each W-2 
   and lodging when moving yourself and your family from                                   the portion of your “State wages, tips, etc.” (box 16) that you 
   your old home to your new home.                                                         earned while you were a New Jersey resident. If your W-2 in-
                                                                                           cludes only wages you earned while you were a resident, use 
Reimbursements for any other moving expense cannot be ex-                                  the amount from box 16. If your employer did not separate 
cluded from  income.                                                                       your resident and nonresident wages on the W-2, you must ap-
                                                                                           portion the amount in box 16 according to the time you lived 
If you received excludable reimbursements for moving ex-
                                                                                           in New Jersey. Include only the actual amount you earned 
penses that were included in wages on your W-2, enclose a 
                                                                                           while you were a resident.

         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                 6,977.00            
                              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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10 2021 Form NJ-1040

If the total amount reported on a W-2 is for income from an Line 16b – Tax-Exempt Interest Income
out-of-State source while you were a nonresident, do not in- Enter all of your tax-exempt interest, including the exempt
clude that income on your resident return. portion of a distribution from a New Jersey qualified invest-
ment fund. Do not include interest earned on your IRA(s) on
Line 16a – Taxable Interest Income this line. If you made a withdrawal from your IRA, see the
Enter all of your taxable interest from sources both inside and instructions for lines 20a and 20b.
outside New Jersey.
For more information on tax-exempt interest income and New
Common sources of taxable interest: Jersey qualified investment funds, see GIT-5, Nontaxable In-
• Banks; vestment Income.
• Savings and loan associations; If line 16b is more than $10,000, you must
• Credit unions; enclose a listing of the amount received from
• Savings accounts; each source. If the total of lines 16a and 16b is different from
the federal interest total, enclose a statement explaining the
• Checking accounts;
difference.
• Bonds and notes;
• Certificate of deposit; Part-Year Residents. Include only the interest you re-
ceived while you were a resident of New Jersey.
• Life insurance dividends;
• Earnings on nonqualified distributions from quali-
fied state tuition program accounts including NJBEST Line 17 – Dividends
(New Jersey Better Educational Savings Trust program) Enter the dividends you received from investments (e.g., from
accounts; stocks, mutual funds) or other income-producing activities that
• Earnings on nonqualified distributions from qualified do not constitute a trade or business. The total taxable divi-
state 529A ABLE (Achieving a Better Life Experience) dends received, regardless of where earned, must be reported.
accounts; Taxpayers, including partners in a partnership and shareholders
• Distributions from Coverdell education savings accounts of an S corporation, report global intangible low-taxed income
(ESAs), but only the earnings portion; (GILTI) as dividend income when the income is actually dis-
• Ginnie Maes, Fannie Maes, Freddie Macs; tributed from earnings and profits. For more information, see
• Repurchase agreements; “IRC §951A: Reporting and Payment/Pass-through Entities” at
nj.gov/treasury/taxation/TCJA.shtml.
• Obligations of states and their political subdivisions,
other than New Jersey; Do not include on this line:
• Grantor trusts; • Dividends that were earned and paid to a sole propri-
etorship, a partnership, or an S corporation. Report on
• Any other interest not specifically exempt.
Schedule NJ-BUS-1. For more information on report-
Do not include on this line: ing partnership or S corporation income, see GIT-9P,
• Interest that was earned and paid to a sole proprietorship, Partnership Income, or GIT-9S, Income From S
a partnership, or an S corporation. Report on Schedule Corporations;
NJ-BUS-1. Note: If you received a Form 1099 from • Dividends that were earned and paid to an estate or trust
a partnership or an S corporation for interest paid or (other than a grantor trust). Report on line 26.
deemed to have been paid to you, you must include that
interest on line 16a; Capital Gains Distributions. Do not report capital gains dis-
tributions you received from mutual funds or other regulated
• Interest that was earned and paid to an estate or trust
investment companies on this line. Report this income on
(other than a grantor trust). Report on line 26.
line 2, Schedule NJ-DOP.
Forfeiture Penalty for Early Withdrawal. If you incur a pen- Tax-Free Distributions. A distribution that is a return of your
alty by withdrawing a time deposit early, you can subtract the investment or capital and does not come from earnings or prof-
amount of the penalty from your interest income. its is a nontaxable capital or tax-free distribution. These distri-
If line 16a is more than $1,500, enclose a butions reduce the basis of the stock or investment and are not
copy of Schedule B, federal Form 1040. taxable until your investment is fully recovered.
Insurance Premiums. Dividends you received from insurance
Part-Year Residents. Include only the interest you re-
companies are not taxable unless the amount you received is
ceived while you were a resident of New Jersey.
more than the premiums paid. Any interest from accumulated

- 13 -

2021 Form NJ-1040 11

insurance dividends is taxable, and you must report it on Line 19 – Net Gains or Income From
line 16a.
Disposition of Property
Part-Year Residents. Include only the dividends you re- Complete Schedule NJ-DOP and enter the amount from line 4.
ceived while you were a resident of New Jersey. If the amount on line 4 is a loss, make no entry on line 19.
Do not include on Schedule NJ-DOP:
Line 18 – Net Profits From Business • Gains/losses from the disposition of property owned by
Complete Part I of Schedule NJ-BUS-1 and enter on line 18 a sole proprietorship, a partnership, or an S corporation.
the amount from line 4 of Part I. If the amount on line 4 is a Report on Schedule NJ-BUS-1;
loss, make no entry on line 18. See instructions on page 15. • Gains/losses from the disposition of property owned by
an estate or trust (other than a grantor trust). Report on
Enclose Schedule NJ-BUS-1 and a copy of
line 26.
the federal Schedule C (or C-EZ or F) for
each business with your return.
Enclose Schedule NJ-DOP with your return.

Schedule NJ-DOP
Net Gains or Income From Disposition of Property

Report your capital gains and income from the sale or exchange of property. You can deduct the expenses of the sale and your basis in
the property from the sales price. In general, when calculating your gain or loss, you will use the cost or adjusted basis that you used
for federal purposes. However, if you sold an interest in a partnership, a sole proprietorship, or rental property, you may be required to
use a New Jersey adjusted basis. If you sold S corporation shares, you must use your New Jersey adjusted basis.
Sale of Principal Residence (Main Home). Capital gain is calculated the same way as for federal purposes. Any amount that is tax-
able for federal purposes is taxable for New Jersey purposes. You may qualify to exclude all or part of the gain from your income. For
more information on reporting capital gains for the sale of a main home, visit the IRS website at irs.gov.
Installment Sales. You must report all gains from installment sales in the same year as they are reported for federal purposes. If the
New Jersey basis is different from the federal basis, you must make a New Jersey installment sale calculation and report the New Jer-
sey gain.
Depreciation and Expense Deduction. New Jersey and federal depreciation and expense deduction limits are different. A New Jersey
depreciation adjustment may be required for assets placed in service on or after January 1, 2004. Complete the Gross Income Tax De-
preciation Adjustment Worksheet GIT-DEP to calculate the adjustment.
Complete Liquidation. If you had an interest in a partnership, sole proprietorship, or S corporation that sold or disposed of virtually
all of its assets in conjunction with the complete liquidation of the entity, you must report your portion of the gain or loss from the sale
or disposition of those assets.

Line 1: List of Transactions
List any New Jersey taxable transaction(s) as reported on your federal Schedule D, indicating the gain or loss for each transaction in
column f. In listing the gain or loss on disposition of rental property, you must take into consideration the New Jersey adjustment from
Worksheet GIT-DEP, Part I, line 6.
Do not include gains or losses from the sale of exempt obligations. See GIT-5, Nontaxable Investment Income.
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-1040. You can deduct federal passive 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 2: Capital Gains Distributions
Enter your capital gains distributions from Form 1099-DIV(s) or similar statement(s). Do not include capital gains from a New Jersey
Qualified Investment 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 qualified investment funds, see GIT-5, Nontaxable Investment Income.

- 14 -

12 2021 Form NJ-1040

Line 3: Other Net Gains
Enter the net gains or income less net losses from disposition of property not included on lines 1 or 2 of Schedule NJ-DOP.

Line 4: Net Gains
Enter the total of the amounts listed on line 1, column f and lines 2 and 3, netting gains with losses. Enter this amount on line 19, Form
NJ-1040. If the netted amount is a loss, enter zero here and make no entry on line 19, Form NJ-1040.

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

Line 20a – Taxable Pension, Annuity, and Contributions made to a retirement plan (other than a 401(k)
Plan) prior to moving to New Jersey are considered to have
IRA Distributions/Withdrawals been previously taxed. These plans also may include employer
Retirement income such as pensions, annuities, and certain contributions and earnings, which have not been taxed.
IRA withdrawals is taxable in New Jersey. The New Jersey
taxable amount may be different from the federal amount. En- Since you have already been taxed on your contributions, you
ter the taxable portion on line 20a. must determine which portion of your distribution is taxable
and which is excludable. There are two methods of calculating
Common types of taxable retirement income: the taxable and excludable amounts: Three-Year Rule Method
• Pensions from the private sector; and General Rule Method. To determine which method to use,
• Federal, state, and local government, and teachers’ complete Worksheet A on page 13 the year you begin receiving
pensions; pension and annuity payments.
• Keogh Plan distributions;
Note: If you received a distribution from a 401(k) Plan, do
• 401(k) Plan distributions; not complete Worksheet A. See the section on 401(k) Plans on
• Early retirement benefits; page 13. If you made a withdrawal from an IRA, do not com-
• Amounts reported as pension on Schedule NJK-1, Part- plete Worksheet A or B. Instead, complete Worksheet C. See
nership Return Form NJ-1065; the section on IRAs on page 13.
• Civil Service pensions and annuities, even if based on
Three-Year Rule Method. Use this method if you will re-
credit for military service. These are received from the
cover all your contributions within 36 months from the date
U.S. Office of Personnel Management.
you receive your first payment from the plan, and both you and
Common types of nontaxable retirement income (do not report your employer contributed to the plan.
on this return):
Do not report pension and annuity payments as income on
• Social Security benefits; line 20a until you have recovered all of your contributions.
• Railroad Retirement benefits; Instead, report these amounts on line 20b. Once you have re-
• Public or private disability pension benefits until the year covered your contributions, the payments you receive are fully
you turn 65. Beginning with the year you turn 65, the taxable and must be reported on line 20a.
benefits are treated as ordinary pension income;
General Rule Method. You must use this method if you will
• U.S. Military pensions and survivor’s benefit payments.
not recover your contributions within 36 months from the
(Most are received from the U.S. Department of Finance
date you receive your first payment from the plan orif your
and Accounting Service.)
employer did not contribute to the plan. Part of your pension
is excludable and part is taxable every year. The excludable
Part-Year Residents. Include only the taxable amounts
amount represents your contributions. Complete Worksheet B
you received while you were a resident of New Jersey.
in the year you receive your first payment from the plan
and keep it for your records. You will need it for calcula-
Types of Retirement Plans
tions in future years. Recalculate the percentage on line 3 of
Retirement plans are either noncontributory or contributory. Worksheet B only if your annual pension payments decrease.
Noncontributory. You made no contributions to your plan.
Amounts you receive from these plans are fully taxable. Enter Lump-Sum Distributions and Rollovers
the amount from your 1099-R on line 20a. When you receive a lump-sum distribution of the entire bal-
ance from a qualified employee pension, annuity, profit-shar-
Contributory (Other Than IRAs). You made contributions ing, or other plan, any amount that exceeds your previously
to your plan. Contributions are usually made through payroll taxed contributions must be included in your income in the
deductions and, in general, are taxed when they are made. year received. New Jersey has no provision for income averag-

- 15 -

2021 Form NJ-1040 13

ing of lump-sum distributions. Report the taxable amount on IRAs
line 20a and the excludable amount on line 20b. Your IRA consists of contributions, earnings, and certain
If you roll over a lump-sum distribution from an IRA or a qual- amounts rolled over from pension plans. In general, your con-
ified employee pension or annuity plan into an IRA or other tributions were taxed when they were made and are not tax-
eligible plan, do not report the rollover on line 20a or 20b if able when you make a withdrawal. All the earnings and any
it qualifies for deferral for federal tax purposes. The amount amounts rolled over tax-free are taxable when withdrawn.
rolled over (minus previously taxed contributions) will be tax- Use Worksheet C to calculate the taxable and excludable por-
able when it is withdrawn. tions of your IRA withdrawal. If you made withdrawals from
multiple IRAs, you can use a separate worksheet for each or
401(k) Plans combine all IRAs on one worksheet.
1. Contributions made on or after January 1, 1984, were not
taxed when they were made. If all of your contributions were Lump-Sum Withdrawal. If you withdraw the total amount
made on or after that date, your distributions are fully taxable from an IRA, all the earnings and any amounts rolled over tax-
unless your contributions exceed the federal limit. If your free are taxable. You must report these amounts in the year you
contributions exceed the federal limit, you must calculate the make the withdrawal.
taxable and excludable portions of your distributions using
one of the methods described under contributory plans. Periodic Withdrawals. If you make withdrawals over a
period of years, the part of the annual distribution that repre-
2. Contributions made before January 1, 1984, were taxed sents earnings is taxable. The amount taxable for New Jersey
when they were made. If you made contributions before purposes may be different from the amount you report on your
that date, you must calculate the taxable and excludable federal return.
portions of your distributions using one of the methods de-
scribed under contributory plans. For more information on IRA withdrawals, see GIT-1 & 2, Re-
tirement Income.
For more information on pension and annuity income, see
GIT-1 & 2, Retirement Income.

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)
Enter here and on line 20b, Form NJ-1040 .................................................................................................... 5. _____________
6. Taxable amount (Subtract line 5 from line 4.
Enter here and on line 20a, Form NJ-1040) ................................................................................................... 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 Publi-
cation 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)

- 16 -

14 2021 Form NJ-1040

Worksheet C
IRA Withdrawals
Part I – Calculating Taxable and Excludable 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 15. ........................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 20a, Form NJ-1040. .............................................................7. _______________________
8. Excludable portion of this year’s withdrawal. Subtract line 7 from line 2. Enter
here and on line 20b, Form NJ-1040 ...................................................................................8. _______________________

Part II – Unrecovered Contributions (For Second and Later Years)
See Part III if you did not complete Worksheet C in prior years.
9. Last year’s unrecovered contributions. From line 4 of last year’s Worksheet C ............9. _______________________

10. Amount withdrawn last year. From line 2 of last year’s Worksheet C ............................10. _______________________

11. Taxable portion of last year’s withdrawal. From line 7 of last year’s Worksheet C ........ 11. _______________________

12. Contributions recovered last year. Subtract line 11 from line 10. ...................................12. _______________________

13. This year’s unrecovered contributions. Subtract line 12 from line 9. .............................13. _______________________

14. Contributions to IRA during current tax year. Do not include tax-free rollovers. ........14. _______________________

15. Total unrecovered contributions. Add lines 13 and 14. Enter here and on line 4b. ........15. _______________________

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:
16. Total amount of withdrawals made from the IRA in previous years. ................................16. _______________________
17. Total of previous year withdrawal(s) already reported as income on prior
New Jersey tax returns. .......................................................................................................17. _______________________

18. Contributions already recovered. Subtract line 17 from line 16 .........................................18. _______________________

19. Unrecovered contributions. Subtract line 18 from the total amount of
contributions made to the IRA. Enter here and on line 4b. ................................................19. _______________________

(Keep for your records)

- 17 -

2021 Form NJ-1040 15

Roth IRAs Part-Year Residents. Include only the amounts you re-
Your contributions to a Roth IRA were taxed by New Jersey ceived while you were a resident of New Jersey.
when they were made. Distributions from a Roth IRA that meet
the requirements of a qualified distribution are excludable. Do Line 21 – Distributive Share of
not include qualified distributions on Form NJ-1040. If you re-
Partnership Income
ceived a nonqualified distribution, you must report the earnings
on line 20a, and report the excludable portion on line 20b. A Complete Part II of Schedule NJ-BUS-1 and enter on line 21
distribution that is considered nonqualified for federal purposes the amount from line 4 of Part II. If the amount on line 4 is a
is also considered nonqualified for New Jersey purposes. loss, make no entry on line 21. See instructions on page 16.
If you converted an existing IRA to a rollover Roth IRA during Enclose Schedule NJ-BUS-1 and a copy of
Tax Year 2021, any amount from the existing IRA that would Schedule NJK-1, Form NJ-1065, for each
be taxable if withdrawn must be included on line 20a. partnership with your return. If you did not
receive a Schedule NJK-1, enclose a copy of the federal
For more information on Roth IRAs, see Technical Bulletin Schedule K-1.
TB-44.
Line 22 – Net Pro Rata Share of S
Line 20b – Excludable Pension, Annuity, Corporation Income
and IRA Distributions/Withdrawals Complete Part III of Schedule NJ-BUS-1 and enter on line 22
Enter the excludable portion of any distribution you received the amount from line 4 of Part III. If the amount on line 4 is a
from a contributory pension, annuity, or IRA. This is the loss, make no entry on line 22. See instructions on page 16.
amount that represents your previously taxed contributions.
Enclose Schedule NJ-BUS-1 and a copy of
Three-Year Rule Method. Include the full amount received Schedule NJ-K-1, Form CBT-100S, for each
until you have recovered all of your contributions. S corporation with your return. If you did not receive a Sched-
ule NJ-K-1, enclose a copy of the federal Schedule K-1.
General Rule Method. Include the amount from Worksheet B,
line 5.
Line 23 – Net Gains or Income From
IRA withdrawal. Include the amount from Worksheet C,
Rents, Royalties, Patents, and Copyrights
line 8. If you converted an existing IRA to a rollover Roth
Complete Part IV of Schedule NJ-BUS-1 and enter on line 23
IRA, report the excludable portion on this line.
the amount from line 4 of Part IV. If the net amount is a loss,
Lump-Sum Distribution. If you received a lump-sum distri- make no entry on line 23. See instructions on page 17.
bution from a pension, annuity, or IRA, report the excludable
Enclose Schedule NJ-BUS-1 with your
portion on this line.
return.
For more information, see GIT-1 & 2, Retirement Income.

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 taxable for fed-
eral purposes.
3. Add interest not reported on federal Schedule C (or C-EZ or F) from states or political subdivisions outside New Jersey 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 de-
ductible for New Jersey purposes.

- 18 -

16 2021 Form NJ-1040

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.
If you are a sole proprietor who provides primary care services in a qualified medical or dental practice you own that is located 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 calculating 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,
Form NJ-1040. If the netted amount is a loss, make no entry on line 18.

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

Part II – 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 Distributive 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 Recon-
ciliation Worksheet A in GIT-9P, Partnership Income
• 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 21, Form NJ-1040. If the netted amount is a loss, make no entry on line 21.

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 62, Form NJ-1040.
For more information, see GIT-9P, Partnership Income.

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

Part III – 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 distributed. 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 addi-
tional S corporations and the related income or loss.

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2021 Form NJ-1040 17

• 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 receive 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.

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 22, Form NJ-1040. If the netted amount is a loss, make no entry on line 22.

Part-Year Residents. Prorate the pro rata share of S corporation income based on the number of days in the entity’s fiscal year
that you were a resident.

Part IV – 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. Complete the Gross Income Tax De-
preciation 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-1040. 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 IV:
• Gains/losses from rents, royalties, patents, and copyrights from property owned by a sole proprietorship, a partnership, or an S
corporation. Report in Parts I, II, and/or III 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 23,
Form NJ-1040. If the netted amount is a loss, make no entry on line 23.

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

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18 2021 Form NJ-1040

Line 24 – Net Gambling Winnings return, you must report it on your own return when you receive
Enter your net gambling winnings. You can subtract gambling it. Enclose a listing of the income.
or lottery losses from your winnings that occur in the same Income From Estates and Trusts. If you are a beneficiary
year. If the net amount is zero or less, make no entry. If you net who received income from an estate or trust, include the Total
gambling winnings with gambling losses, include a statement Distribution from Schedule NJK-1, Form NJ-1041 on this
to that effect. line. If you did not receive an NJK-1, adjust the income listed
Common types of gambling winnings include: on the federal K-1 to reflect New Jersey tax law, then net the
adjusted amounts and include the total on line 26. Enclose
• All casino and track betting; Schedule NJK-1 (or federal Schedule K-1) with your return.
• New Jersey Lottery winnings (only individual prizes ex-
ceeding $10,000); If you have income from a grantor trust that is taxable for
• Any multistate lottery in which New Jersey participates New Jersey purposes, do not include it on this line. Report the
income in the proper category (e.g., report taxable interest on
(Mega Millions, Powerball), but only individual prizes
line 16a). Enclose a copy of the New Jersey or federal Grantor
exceeding $10,000;
Trust Attachment.
• All out-of-State lottery winnings regardless of amount;
• Bingo winnings. For more information on estates and trusts, including grantor
trusts, see GIT-12, Estates and Trusts.
If you net gambling winnings with gambling losses, you may
be required to substantiate the losses used to offset your win- Scholarships and Fellowship Grants. This type of income is
nings. Acceptable proof of losses includes: taxable unless the scholarship or grant meets all of the follow-
ing conditions:
• Casino win/loss statements;
1. The primary purpose of the grant is to further the recipi-
• Daily log or journal of wins and losses;
ent’s education or training; and
• Canceled checks;
2. The grant does not represent payments for past, pres-
• Losing racetrack pari-mutuel tickets; ent, or future services that are subject to the direction
• Losing lottery tickets. or supervision of the grantor (e.g., a fellowship given in
exchange for teaching); and
For more information, see Technical Bulletin TB-20(R).
3. The grant is not for the benefit of the grantor.

Part-Year Residents. Include only amounts you received Residential Rental Value or Allowance Paid by Employer.
while you were a resident of New Jersey. If an employer provides you with a residence, enter either the
rental value or the rental allowance paid by the employer.
Line 25 – Alimony and Separate
The rental value or allowance is excludable and should not be
Maintenance Payments Received reported if it meets all of the following conditions:
Enter any court-ordered alimony or separate maintenance pay- 1. The lodging is provided on the business premises of your
ments you received. Do not include payments received for employer; and
child support.
2. The lodging is provided for the convenience of your em-
Part-Year Residents. Include only those payments you ployer; and
received while you were a resident of New Jersey. 3. You are required to accept the lodging as a condition of
employment.
Line 26 – Other Income Other. Use this line for any other taxable income for which a
Include the following income on this line. place has not been provided somewhere else on the return. In-
come from both legal and illegal sources is subject to tax.
See each type of income for required
enclosures.
Line 27 – Total Income
Amounts Received as Prizes and Awards. Any prize won in Add lines 15 through 26 (do not include lines 16b and 20b)
a raffle, drawing, TV show, radio show, contest, or any other and enter the total.
event is taxable and must be reported on this line. Include any
goods or services as income at fair market value.
Line 28a – Pension/Retirement Exclusion
Income in Respect of a Decedent. If you had the right to You can exclude all or part of the pension income reported on
receive income that the deceased person would have received line 20a if you meet the following qualifications:
had they lived and it was not included on the decedent’s final

- 21 -

2021 Form NJ-1040 19

• You (and/or your spouse if filing jointly) were age 62 line 28b. Part-year residents, do not complete Worksheet D.
or older or blind/disabled as defined by Social Security Instead, use Worksheet E.
guidelines on the last day of the tax year; and
Special Exclusion. If you (and your spouse if filing jointly)
• Your income on line 27 is $150,000 or less
will never be able to receive Social Security or Railroad Re-
(part-year residents, see below).
tirement benefits because your employer did not participate in
Determining Your Exclusion Amount either program, you may qualify for the Special Exclusion. If
you qualify, you can claim $6,000 (married, filing joint; head
Line A. Amount from line 20a .................
of household; qualifying widow(er)) or $3,000 (single; mar-
Joint Filers: If only one spouse
ried, filing separate).
is 62 or older or disabled, enter
only the pension income of that Note: Do notclaim the Special Exclusion if you (or your spouse
spouse. You cannot exclude the if filing jointly) will ever be eligible for Social Security or Rail-
pension income of the spouse road Retirement benefits.
who is younger than 62 and not
disabled. See GIT-1 & 2, Retirement Income, for more information.

Line B. Amount for your filing status and Part-Year Residents. If you did not use your entire pro-
income using the chart below ...... rated maximum exclusion on line 28a, you may be able to use
the unclaimed portion. Complete Worksheet E to determine
Enter on line 28a the lesser of line A or line B. whether you have any exclusion remaining and meet the eli-
gibility requirements and, if so, to calculate the amount to
Income on line 27: include on line 28b.
$0– $100,001– $125,001–
Filing Status: $100,000 $125,000 $150,000 Line 28c – Total Exclusion Amount
Married/CU couple, 50% of 25% of Add lines 28a and 28b and enter the total.
$100,000
filing joint return line 20a line 20a
Single Line 29 – New Jersey Gross Income
Head of household 37.5% of 18.75% of Subtract line 28c from line 27 and enter the result. If zero or
$75,000
Qualifying widow(er)/ line 20a line 20a less, make no entry.
surviving CU partner
Married/CU partner, 25% of 12.5% of Required to file a return
$50,000
filing separate return line 20a line 20a You are required to file a return if your income on line 29 is
more than the filing threshold:
• $20,000 Married filing jointly, Head of Household, or
For more information, see GIT-1 & 2, Retirement Income.
Qualified Widow(er);
Part-Year Residents. Your income for the entire year • $10,000 Single or married/CU partner filing separate
must have been $150,000 or less to qualify for the exclusion. return.
When completing line B above, prorate the exclusion by the
number of months you were a New Jersey resident. Not required to file a return
You are not required to file a return if your income is at or be-
low the filing threshold. However, you still need to file if you:
Line 28b – Other Retirement Income
• Had New Jersey Income Tax withheld;
Exclusion •
Paid estimated taxes or had a credit from the prior year;
If you were 62 or older on the last day of the tax year, you may or
be able to use the other retirement income exclusion. If you
are filing jointly and only one spouse is 62 or older, only the • Are eligible for a New Jersey Earned Income Tax Credit
income of that spouse can be excluded. You cannot exclude the or other credit and are due a refund.
income of the spouse who is younger than 62.
Do not complete lines 30 through 49. Continue completing the
Unclaimed Exclusion. If you did not use your entire maxi- return with line 50.
mum exclusion on line 28a, you may be able to use the un-
Withholding Exemption. If you do not expect to have a New
claimed portion. Complete Worksheet D to determine whether
Jersey Income Tax liability for 2022, complete Form NJ-W4
you have any exclusion remaining and meet the eligibility
and give it to your employer to claim an exemption from with-
requirements and, if so, to calculate the amount to include on
holding, or complete Form NJ-W-4P and give it to the payer of
your pension or annuity to stop withholding.

- 22 -

20 2021 Form NJ-1040

Worksheet D
Other Retirement Income Exclusion
Age Requirement: 62 or older
Part-year residents, do not complete this worksheet. (See instructions on page 19.)

Is income on line 27, NJ-1040 MORE than $150,000?
Yes. You are not eligible to use any unclaimed portion of your maximum exclusion.
Make no entry on line 28b 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-1040 ........................................................................................................... 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 unless you
are eligible for the Special Exclusion (see below).
4. Enter the amount from line 15, NJ-1040 ........................................................................................................... 4. __________
5. Enter the amount from line 18, NJ-1040 ........................................................................................................... 5. __________
6. Enter the amount from line 21, NJ-1040 ........................................................................................................... 6. __________
7. Enter the amount from line 22, NJ-1040 ........................................................................................................... 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 unless you are eligible for the Special Exclusion (see below).
No. Continue with line 9.
9. Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040 ................ 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, Retire-
ment Income, before entering an amount on line 28b.

Maximum Exclusion
Income on line 27:
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 25% of line 27
Single
Head of household $75,000 37.5% of line 27 18.75% of line 27
Qualifying widow(er)/surviving CU partner
Married/CU partner, filing separate return $50,000 25% of line 27 12.5% of line 27

(Keep for your records)

- 23 -

2021 Form NJ-1040 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 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-1040 ........................................................................................................... 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 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 the unclaimed portion of your maximum exclusion.
Make no entry on line 28b unless you are eligible for the Special Exclusion (see below).
No. Continue with line 9.
9. Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040 ................ 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, Retire-
ment 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
Married/CU couple, filing joint return Months NJ resident*
12 x $100,000 50% of line 27 25% of line 27

Single
Head of household Months NJ resident*
12 x $75,000 37.5% of line 27 18.75% of line 27
Qualifying widow(er)/surviving CU partner
Months NJ resident*
Married/CU partner, filing separate return 12 x $50,000 25% of line 27 12.5% of line 27

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

(Keep for your records)

- 24 -

22 2021 Form NJ-1040

Homeowners and Tenants Age 65 or Older or Disabled. • X-rays and other diagnostic services conducted by or di-
If you are not required to file a New Jersey return, but you rected by a physician or dentist;
met the eligibility requirements for a Property Tax Credit on • Amounts paid for transportation primarily for and essen-
page 23, you may be able to file Form NJ-1040-HW instead of tial to medical care;
Form NJ-1040 to claim the credit. See instructions on page 47. • Insurance (including amounts paid as premiums under
Part B of Title XVIII of the Social Security Act, relating
Caregivers of Disabled Veterans. If you are not required to
to supplementary medical insurance for the aged) cover-
file a New Jersey return, but you met the eligibility require-
ing medical care.
ments for the Wounded Warrior Caregivers Credit on page 41,
you may be able to file Form NJ-1040-HW instead of Form You can also deduct qualified Archer MSA contributions and
NJ-1040 to claim the credit. See instructions on page 47. self-employed health insurance costs. Information is available
on our website at nj.gov/treasury/taxation/njit13.shtml.
Part-Year Residents. If your income for the entire year
was equal to or less than the filing threshold amount and you Use Worksheet F below to calculate your medical expenses
are filing to get a refund, you must enclose a copy of your fed- deduction.
eral return. If you did not file a federal return, include a state-
ment to that effect. Note: For federal purposes you may be able to deduct amounts
paid for health insurance for any child of yours who was under
age 27 at the end of 2021. However, for New Jersey purposes
Line 30 – Exemption Amount you can deduct these amounts only if the child was your de-
Enter the total exemption amount from line 13. pendent. For more information, see Technical Advisory Memo-
randum TAM 2011-14.
Part-Year Residents. Prorate the total on line 13 for the
time you were a New Jersey resident and enter the amount on Part-Year Residents. Include only those expenses you in-
line 30. For this calculation, 15 days or more is considered a curred and paid while you were a resident of New Jersey.
month.

Line 32 – Alimony and Separate
Line 31 – Medical Expenses
Maintenance Payments
You can deduct certain unreimbursed medical expenses you
Enter any court-ordered alimony or separate maintenance pay-
paid during the year for yourself, your spouse or domestic
ments you made. Do not include child support payments.
partner, and any dependents you claim. You can only deduct
expenses that are more than 2% of your gross income. In gen- Include only those payments made
Part-Year Residents.
eral, medical expenses allowed for federal tax purposes are al- while you were a resident of New Jersey.
lowed for New Jersey tax purposes. These can include:
• Physicians, dental, and other medical fees;
Line 33 – Qualified Conservation
• Prescription eyeglasses and contact lenses;
• Hospital care; Contribution
• Nursing care; Enter any qualified contribution you made of real property
• Medicines and drugs; (land) in New Jersey for conservation purposes (e.g., pro-
• Prosthetic devices; tection of natural habitat, farmland, forest, or open space).

Worksheet F
Deduction for Medical Expenses
1. Total unreimbursed medical expenses ........................................................................................................... 1. _____________
2. Enter line 29, Form NJ-1040_______________.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-1040.
If zero, enter zero here and make no entry on line 31, Form NJ-1040 .......................................................... 6. _____________
(Keep for your records)

- 25 -

                                                    2021 Form NJ-1040                                                            23

The deduction is the amount of the contribution allowed as         Note: You must keep track of any unused losses that are car-
a deduction in calculating your taxable income for federal         ried forward. Unused losses can be carried forward for up to 
purposes.                                                          20 years to calculate future adjustments.
           If you file federal Form 8283, enclose a copy 
           with your return.                                       Line 36 – Organ/Bone Marrow Donation 
                                                                   Deduction
Part-Year Residents. Include only those contributions              If you donated an organ or bone marrow to another person for 
you made while you were a resident of New Jersey.                  transplantation, you can deduct up to $10,000 of unreimbursed 
                                                                   expenses for travel, lodging, and lost wages related to the do-
Line 34 – Health Enterprise Zone                                   nation. This deduction is also available to your spouse (if filing 
                                                                   jointly) or any dependents you claim on your return. You must 
Deduction 
                                                                   take the deduction the year in which the transplant occurs. If 
If you provide primary care services in a qualified medical 
                                                                   you had unreimbursed expenses in the year prior to or in the 
or dental practice you own that is located in or within five 
                                                                   year after the transplant, they must be claimed in the year they 
miles of a designated Health Enterprise Zone (HEZ), you may 
                                                                   were incurred. The combined deduction amount cannot exceed 
be able to deduct a percentage of the net income from that 
                                                                   $10,000.
practice. 
                                                                   You may be asked to provide documentation indicating that 
Enter the HEZ deduction for a qualified practice as follows:
                                                                   you are eligible to claim the deduction, such as employee pay 
•  Partners – Use the amount from Part III of the Schedule         statements and a letter from a physician.
 NJK-1, Form NJ-1065, you received from the practice;
•  S corporation shareholders – Use the amount from                A list of acceptable documentation is available on our website 
 Part V of the Schedule NJ-K-1, Form CBT-100S, you                 at nj.gov/treasury/taxation/donor.shtml.
 received from the practice;
•  Sole proprietors – Determine your allowable HEZ de-             Line 37 – Total Exemptions and 
 duction and enclose a schedule showing how you calcu-             Deductions 
 lated it.                                                         Add lines 30 through 36 and enter the total. 
Note: Do not claim unreimbursed medical expenses, health 
insurance premiums, or other personal or business expenses as      Line 38 – Taxable Income
a deduction on this line.                                          Subtract line 37 from line 29 and enter the result.
For eligibility requirements and instructions for calculating the 
HEZ deduction, see Technical Bulletin TB-56.                       Property Tax Deduction/Credit for 
Part-Year Residents. If you are a partner or an S corpora-         Homeowners and Tenants
tion shareholder, you must prorate the deduction based on the      If property taxes were paid (directly or through rent) on your 
number of days in the entity’s fiscal year that you were a resi-   principal residence (main home) (see “Terms to Know” on 
dent. If you are a sole proprietor, use only the receipts for your page 4) in New Jersey, you may qualify for either a Property 
period of residency when calculating the deduction.                Tax Deduction that reduces your taxable income, or a refund-
                                                                   able Property Tax Credit. If you meet the eligibility require-
                                                                   ments, complete line 39a, and either line 40 or 55.
Line 35 – Alternative Business Calculation 
                                                                   Note: Contact your building manager or the municipal tax col-
Adjustment 
                                                                   lector if you are not sure whether the place you live is subject 
If you completed Schedule NJ-BUS-1 and had a loss on line 4 
                                                                   to property taxes.
of any part, you may be eligible for an income adjustment. 
You also may be eligible if you had a loss carryforward on         Eligibility Requirements:
Schedule NJ-BUS-2 from a prior year. Complete Schedule                •  You were domiciled and maintained a main home as a 
NJ-BUS-2 and enter on line 35 the amount from line 11 of the           homeowner or tenant in New Jersey during 2021;
schedule. If zero, make no entry.
                                                                      •  Your main home, whether owned or rented, was subject 
           Enclose Schedule NJ-BUS-2 with your return                  to property taxes that were paid either as actual property 
           and keep a copy for your records. You may                   taxes or through rent;
need the information to complete future returns.                      •  If you rented your main home, it had its own separate 
                                                                       kitchen and bathroom that you did not share with occu-
                                                                       pants of other units in the building;

- 26 -

24 2021 Form NJ-1040

• If your main home was a unit in a multi-unit property amount of property taxes paid that reflects your percentage of
you owned, the property had no more than four units, ownership in the property, even if you were the only one who
and no more than one of those was a commercial unit; occupied the property and you paid all the taxes.
• Your income on line 29 is more than the filing threshold
Multi-Unit Properties. If your main home was a unit in a
amount for your filing status (see page 3). If you (and/or
multi-unit property that you owned, you can use only the prop-
your spouse if filing jointly) were 65 or older or blind or
erty taxes paid for the percentage of the property you occupied.
disabled on the last day of the tax year and you were not
required to file a return, see “Seniors or Blind/Disabled • The unit must be a single, separate dwelling unit with
Persons Not Required to File Form NJ-1040” below. complete independent living facilities. There must be
permanent provisions for living, sleeping, eating, cook-
You are not eligible for a deduction or credit: ing, and sanitation. The unit must have a separate kitchen
• For a vacation home, second home, or any other property and bathroom.
you do not reside in permanently; • The property must contain four units or less, and no
• If you are a disabled veteran with a 100% exemption more than one of those units can be a commercial unit.
from property taxes on your main home (However, if
Condominiums and Co-ops. Condominiums and co-ops are
part of the property was rented to a tenant, the tenant
considered single-family homes. For tax purposes, they are not
may be eligible.);
multi-unit properties.
• If you were a homeowner who made P.I.L.O.T. (Pay-
ments-In-Lieu-of-Tax) payments; Continuing Care Communities. If you pay the proportionate
• If you were a tenant in a tax-exempt property (e.g., share of property taxes attributable to your unit, you are con-
subsidized and campus housing, property owned by non- sidered a homeowner.
profit organizations, residence on which P.I.L.O.T. pay- Life Tenancy. If you have life tenancy rights or hold a lease
ments were made). for 99 years or more, you are considered a homeowner.
Seniors or Blind/Disabled Persons Not Required to File Mobile Homeowners. You are considered a tenant if you
Form NJ-1040 owned a mobile home that was located in a mobile home park.
If you (or your spouse if filing jointly) were 65 or older or blind Property taxes paid means 18% of the site fees paid for 2021.
or disabled on the last day of the tax year, and your income on
line 29 is $20,000 or less ($10,000 if filing status is single or Answer the following questions before completing line 39a:
married/CU partner, filing separate return), and you met the eli-
gibility requirements, you qualify for a Property Tax Credit. Did you have more than one main home in Yes No
New Jersey during the year? ............................
If you are eligible for a Property Tax Credit, and you:
• Are eligible and file for a 2021 Homestead Benefit Did you share ownership of your main home Yes No
because you were a New Jersey homeowner on with someone who is not your spouse? ............
October 1, 2021, your credit will automatically be
included with your Homestead Benefit. If you are filing Was your main home a unit in a multi-unit Yes No
Form NJ-1040, do not complete line 40 or line 55. property that you owned? .................................
Information on the Homestead Benefit is available on
Did you occupy and share rent for your main
our website at nj.gov/treasury/taxation/homestead/
home (apartment/rental unit) with someone Yes No
geninf.shtml;
who was not your spouse during the year? ......
• Are not eligible for a 2021 Homestead Benefit because
you were not a homeowner on October 1, 2021, you Were you both a homeowner and a tenant in Yes No
can claim the Property Tax Credit on Form NJ-1040 New Jersey during the year? ............................
or you can file for the Property Tax Credit using
Form NJ-1040-HW only (see page 47). Do not file both
Form NJ-1040 and Form NJ-1040-HW.
If you answered “Yes” to any question above, complete Work-
Line 39a – Total Property Taxes (18% of sheet G on page 26 to determine the amount to report.
Rent) Paid If you answered “No” to all the questions above, report the
If you met the eligibility requirements on page 23, read the fol- property taxes due and paid as follows:
lowing to determine the correct amount to enter on line 39a.

Multi-Owner Properties. If you owned your main home
with someone who was not your spouse, you can use only the

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2021 Form NJ-1040 25

Tenants If you received a Homestead Benefit as a check, use the
Enter 18% of the rent paid for 2021. This is the amount that is amount of property taxes due and paid on your main home for
considered property taxes. If you were a mobile homeowner, 2021.
enter 18% of the site fees paid for 2021. If you need information on your Homestead Benefit payment,
visit nj.gov/treasury/taxation/homestead/geninf.shtml or call 1
Homeowners (888) 238-1233.
Enter the amount of property taxes due and paid to the munici-
pality on your main home for 2021. Married, Filing Separately. If you and your spouse file
separate returns but maintained the same main home, enter on
Homestead Benefit Recipients.If you received a Homestead line 39 aonly one-half of the property taxes (one-half of 18%
Benefit as a credit on your 2021 property tax bill (not as a of rent) due and paid.
check), calculate your property taxes paid as follows:
Part-Year Residents. Only include amounts due and paid
Property taxes paid while you were a resident of New Jersey.
Your Homestead
on your main home +
Benefit credit
for 2021

Worksheet G

Part I – Homeowners
Main Homes Owned in New Jersey (Lines 1–3)
List the address of each qualified New Jersey residence you owned and occupied as your main home during 2021. Complete columns
a through e for each address. If you lived for part of the year in a residence that was not a qualified residence, do not include any infor-
mation for that residence. For example, you owned a five-unit property and used one of the units as your main home.
If you were both an owner and a tenant at the same address, enter the required information in both Part I and Part II.

Column a
Enter the number of days you owned and occupied this home as your main home in 2021. If this was your residence all year, enter 365.
The total number of days in Part I and Part II cannot be more than 365.

Column b
Enter the share (percentage) of this property you (and your spouse) owned. Enter the figure as a decimal. If you (and your spouse) were
the sole owner(s), enter 1.00 for 100%. If you owned 50% of the property with someone who was not your spouse, you would enter
0.50. You must enter your percentage of ownership even if there are multiple owners and you were the only one who occupied the
property and you paid all the taxes.
Example: You and your wife owned a single-family home with your sister. You lived in the home with your wife. Your sister did not
live with you, and you and your wife paid all the property taxes. You must enter 0.50 because you and your wife owned only one-half
(50%) of the property.

Column c
If this property consisted of more than one unit, enter the share (percentage) of the property you (and your spouse) used as your main
home. Enter the figure as a decimal. For example, enter 25% as 0.25. The units in a multi-unit property are considered equal in size un-
less the local tax assessor has determined they are not equal.
Example: You owned a four-unit property. The units were equal in size, and one of the units was your main home. You must enter 0.25
because you occupied one-fourth (25%) of the property as your main home.

Column d
Enter the total property taxes paid on this property for 2021 for the period indicated in column a. If you received a Homestead Benefit,
see “Homestead Benefit Recipients” above.

Column e
Multiply the decimal in column c by the property tax amount in column d. If there is no figure in column c, use the decimal in col-
umn b. Enter the result in column e.

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26 2021 Form NJ-1040

Worksheet G

PART I: HOMEOWNERS
Main homes you owned in New Jersey during 2021
(a) (b) (c) (d) (e)
Number of days in Share of property Share (%) of property Total property taxes Your share of
2021 in this residence owned by you used as your paid on this property property taxes paid
as an owner (and your spouse) main home for this period on this property
Address for this period

1.
2.
3.
4. Your share of total property taxes paid for 2021 for your main home (total of column e)
If you were also a tenant in New Jersey during the year, continue with Part II. Otherwise, go to Part III .....................................

PART II: TENANTS
Main homes you rented in New Jersey during 2021
(a) (b) (c) (d)
Number of days in Total number of Total rent paid by all Total rent paid by you
2021 in this residence tenants who people living in this (and your spouse) for this
Address as a tenant shared the rent residence during this period residence during this period
5.
6.
7.
8. Your share of total rent paid for 2021 for your main homes (total of column d)....................................................................
9. Allowable portion of rent.Line 8 x0.18. Continue to Part III .............................................................................................

PART III: TOTAL
10. Add line 4 and line 9. Enter the total here and on line 39a, Form NJ-1040. Fill in the oval at line 39c indicating
this worksheet was completed. If your filing status is married/CU partner, filing separate return and both you and your
spouse maintained the same main home, use one-half of this amount when completing line 39a.
(Keep for your records)

Example: Total property taxes paid were $2,000. Column b is 1.00, and column c is 0.50. The calculation for column e is 0.50 x
$2,000 = $1,000.

Line 4: Property Taxes
Add your share of property taxes paid in column e, lines 1 through 3, and enter the total.

Part II – Tenants
Main Homes Rented in New Jersey (Lines 5–7)
List the address of each qualified New Jersey residence you rented and occupied as your main home during 2021. Complete columns a
through d for each address. If you lived for part of the year in a residence that was not a qualified residence, do not include any infor-
mation for that residence. For example, you rented an apartment in a building that is exempt from property taxes.
If you were both an owner and a tenant at the same address, enter the required information in both Part I and Part II.

Column a
Enter the number of days you rented and occupied this home as your main home in 2021. If this was your residence all year, enter 365.
The total number of days in Part I and Part II cannot be more than 365.

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2021 Form NJ-1040 27

Column b
If you lived with someone who was not your spouse and shared the rent with them, enter the total number of tenants who shared the
rent, including yourself. For this purpose, spouses are considered one tenant.

Column c
Enter the total amount of rent paid by all tenants, including yourself, during 2021 for the period indicated in column a.

Column d
Divide the amount in column c by the number in column b, and enter the result in column d.

Line 8: Rent
Add your share of rent paid in column d, lines 5 through 7, and enter the total.

Line 9: Allowable Portion of Rent
Multiply the amount on line 8 by 18% (0.18) and enter the result.

Part III – Total
Line 10: Total
Add line 4 and line 9. Enter the total here and on line 39a, Form NJ-1040. If your filing status is married/CU partner, filing separately,
enter one-half of this amount on line 39a.

Line 39b – Property Information Line 39d – Homeowner/Tenant Status
(Homeowners Only) Fill in only one oval to indicate whether you were a home-
Enter the block and lot numbers of the property that you owner, a tenant, or both a homeowner and tenant during 2021.
owned and occupied as your main home on December 31,
2021, as long as property taxes were paid on that home. If you Line 40 – Property Tax Deduction
were not a homeowner on December 31, enter the information If you met the eligibility requirements on page 23, you can
for the last home you owned and occupied in New Jersey dur- take either a Property Tax Deduction of up to $15,000 ($7,500
ing the year. Include qualifier, if applicable (condominiums if you and your spouse file separate returns but maintained the
only). You can get this information from your property tax bill same main home) or a Property Tax Credit.
or from your local tax collector. If you were a tenant, make no
There are two ways to determine whether you will get a
entry.
greater benefit by taking a deduction on line 40 or a credit on
Enter numbers in the boxes like this: line 55. If you:
Examples: • Are not claiming a credit for taxes paid to other jurisdic-
Block 3105.62 tions, complete Worksheet H;
3 1 0 5 . 6 2 • Are claiming a credit for taxes paid to other jurisdic-
tions, first complete lines 1 and 2 of Worksheet H. Then
complete Schedule NJ-COJ and Worksheet I. (See in-
Lot 14.3 structions for Schedule NJ-COJ on page 30.)
1 4 . 3
If you will receive a greater benefit by taking the deduction,
(Condominiums only) enter on line 40 the amount of the Property Tax Deduction
Qualifier: 13245 from Worksheet H or Schedule NJ-COJ and make no entry on
line 55.
1 3 2 4 5

Line 39c – County/Municipality Code
(Homeowners Only)
Enter the four-digit code for the block and lot number you
entered on line 39b. See table on page 50. If you completed
Worksheet G, fill in the oval.

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28 2021 Form NJ-1040

Worksheet H
Property Tax Deduction/Credit
Review the eligibility requirements on page 23 before completing Worksheet H. Part-year residents, see page 29.

Complete both columns of this worksheet to find out whether the deduction or the credit is better for you.

1. Property Taxes. Enter the property taxes from line 39a, Form NJ-1040. 1. ______________
Senior Freeze (Property Tax Reimbursement) applicants must use their base year amount.
(See instructions on page 29.)
2. Property Tax Deduction. Is the amount on line 1 of this worksheet $15,000 or more ($7,500 or more
if you and your spouse file separate returns but maintained the same main home)?
Yes. Enter $15,000 ($7,500 if you and your spouse file separate returns but maintained the
same main home).
No. Enter the amount from line 1. 2. ______________

STOP — if you are claiming a credit for taxes paid to other jurisdictions.
Complete only lines 1 and 2. Then complete Schedule NJ-COJ and Worksheet I.
(See instructions on page 30.)
Column A Column B
3. Taxable Income (From line 38 of Form NJ-1040) ..................................................... 3. 3.

4. Property Tax Deduction (From line 2 above) ............................................................ 4. 4. – 0 –
5. New Jersey Taxable Income (Subtract line 4 from line 3) ......................................... 5. 5.

6. Tax on line 5 amount (From Tax Table or Tax Rate Schedules) ................................ 6. 6.

7. Subtract line 6, column A from line 6, column B ........................................................................................ 7.

8. Is the line 7 amount $50 or more ($25 if you and your spouse file separate returns but maintained the same main home)?
Part-year residents, see page 29 before answering “No.”
Yes. The Property Tax Deduction is more beneficial for you. Make the following entries on your return.
Form NJ-1040 Enter amount from:
Line 40 Line 4, column A
Line 41 Line 5, column A
Line 42 Line 6, column A
Line 55 Make no entry
No. The Property Tax Credit is more beneficial for you. Make the following entries on your return.
Form NJ-1040 Enter amount from:
Line 40 Make no entry
Line 41 Line 5, column B
Line 42 Line 6, column B
Line 55 $50 ($25 if you and your spouse file separate returns but maintained the same main
home). Part-year residents must prorate this amount. (See instructions on
page 29.)
(Keep for your records)

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2021 Form NJ-1040 29

Worksheet H

Line 1: Property Tax/Rent
Enter the amount from line 39a, Form NJ-1040.
Senior Freeze (Property Tax Reimbursement) Applicants. Do not use the amount from line 39a. If you are eligible for a reimburse-
ment from the 2021 Senior Freeze, complete that application before continuing.
If you file Form PTR-1, enter on line 1 the amount of your 2020 property taxes (or 18% of site fees) as reported on your 2021 Form
PTR-1.
If you file Form PTR-2, enter on line 1 the amount of your base year property taxes (or 18% of site fees) as reported on your 2021
Form PTR-2.
Note: If you owned your home with someone who is not your spouse or if the property consists of more than one unit, the amount of
property taxes you report must reflect your percentage of ownership or the proportionate share of property taxes for the unit you occu-
pied as your main home.

Line 2: Property Tax Deduction
Enter the amount from line 1 or $15,000, whichever is less. Also enter this amount on line 4, column A.
Note: If you and your spouse file separate returns but maintained the same main home, enter the amount from line 1 or $7,500, which-
ever is less.

Line 3: Taxable Income
For each column, enter the amount from line 38, Form NJ-1040.
Note: If you are claiming a credit for taxes paid to other jurisdictions, do not complete lines 3 through 8. Complete Schedule NJ-COJ
and Worksheet I.

Line 4: Property Tax Deduction
Enter in column A the amount from line 2, Worksheet H.

Line 5: New Jersey Taxable Income
For each column, subtract line 4 from line 3 and enter the result.

Line 6: Tax on Line 5
For each column, enter the amount of tax on the income shown on line 5. Use the Tax Table on page 52 or the Tax Rate Schedules on
page 61 to calculate the amount.

Lines 7 and 8: Deduction/Credit Determination
To determine whether a deduction or a credit is better for you, subtract line 6, column A from line 6, column B and enter the result on
line 7. If the amount on line 7 is $50 or more ($25 if you and your spouse file separate returns but maintained the same main home),
you will receive a greater benefit by taking the Property Tax Deduction.
If the amount on line 7 is less than $50 ($25 if you and your spouse file separate returns but maintained the same main home), you will
receive a greater benefit by taking the Property Tax Credit. Follow the instructions on Worksheet H for completing lines 40, 41, 42, and
55, Form NJ-1040.

Part-Year Residents. You can claim a deduction or credit for property taxes or 18% of rent due and paid during the time you were
a resident. When completing line 8, prorate the $50 ($25 if you and your spouse file separate returns but maintained the same main
home) based on the number of months you occupied your New Jersey residence. Compare the prorated amount to line 7, and if the
credit is more beneficial, enter the prorated amount on line 55.

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30 2021 Form NJ-1040

Line 41 – New Jersey Taxable Income for more than one jurisdiction, use the code for “Multiple
Subtract line 40 from line 38 and enter the result. If you did Jurisdictions.”
not claim a Property Tax Deduction, enter the amount from Jurisdiction Codes
line 38. Code Code Code
Alabama 01 Maine 19 Oregon 37
Line 42 – Tax on Amount on Line 41 Arizona 03 Maryland 20 Pennsylvania 38
If the income on line 41 is less than $100,000, use the Tax Arkansas 04 Massachusetts 21 Rhode Island 39
Table on page 52. Otherwise, calculate the tax by using the Tax California 05 Michigan 22 South Carolina 40
Rate Schedules on page 61. Use the correct column or sched- Colorado 06 Minnesota 23 Tennessee 42
ule for your filing status. Enter the tax on line 42. Connecticut 07 Mississippi 24 Utah 44
Delaware 08 Missouri 25 Vermont 45
Georgia 10 Montana 26 Virginia 46
Line 43 – Credit for Income Taxes Paid to Hawaii 11 Nebraska 27 West Virginia 48
Other Jurisdictions (COJ) Idaho 12 New Hampshire 29 Wisconsin 49
You may be able to claim a credit if you had income from out- Illinois 13 New Mexico 31 Dist. of Columbia 51
side New Jersey. Complete Schedule NJ-COJ to calculate the Indiana 14 New York 32 Philadelphia 52
credit and enter the amount on line 43. If you complete more Iowa 15 North Carolina 33 Other 53
than one Schedule NJ-COJ, add the credits from each schedule Kansas 16 North Dakota 34 Multiple
and enter the total. The credit on line 43 cannot be more than Kentucky 17 Ohio 35 Jurisdictions 99
your tax on line 42. Louisiana 18 Oklahoma 36

Enter the jurisdiction code from the following chart in the Enclose Schedule NJ-COJ(s) with your
boxes provided on line 43. If you are claiming a credit return.

Schedule NJ-COJ
Credit for Income or Wage Taxes Paid to Other Jurisdictions

Complete this schedule only if you had income from outside New Jersey that was taxed by another jurisdiction and subject to New
Jersey Income Tax in the same tax year. The credit reduces your New Jersey tax based on the percentage of income that was taxed by
other jurisdictions. It is not necessarily a dollar-for-dollar credit. You cannot take a credit for taxes paid to the U.S. Government, Puerto
Rico, or any other country or territory.
Compensation From Pennsylvania. There is a Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania.
Compensation (salaries, wages, tips, fees, commissions, bonuses, and other payment for services rendered as an employee) paid to New
Jersey residents employed in Pennsylvania is not subject to Pennsylvania income tax. Therefore, you cannot claim a credit for taxes
paid to Pennsylvania on that type of income. However, other types of income (e.g., self-employment, gain from sale of property) are
not covered by the agreement and may be eligible for the credit. The Reciprocal Agreement does not apply to the wage or income tax of
Philadelphia or any other municipality in Pennsylvania.
Different Jurisdictions Tax the Same Income. You may need to complete more than one Schedule NJ-COJ. See “Same Income Taxed
by More Than One Jurisdiction” on page 31.
Different Jurisdictions Tax Different Income. You must complete a separate Schedule NJ-COJ for each jurisdiction. For more infor-
mation, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income Taxes Paid to
Other Jurisdictions (Business/Nonwage Income).
Jurisdiction Imposes More Than One Type of Tax. You may need to complete a separate Schedule NJ-COJ for each type of tax.
For more information, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income
Taxes Paid to Other Jurisdictions (Business/Nonwage Income).
Property Tax Deduction/Credit (Worksheet I). If you are eligible for a Property Tax Deduction or Credit (see requirements on
page 23), complete Schedule NJ-COJ, and then complete Worksheet I on page 33 to determine whether you receive a greater benefit
from the Property Tax Deduction or the Property Tax Credit. If you are claiming a credit for taxes paid to another jurisdiction but you
are not eligible for a Property Tax Deduction or Credit, only complete column B of Schedule NJ-COJ.

- 33 -

                                                2021 Form NJ-1040                                                                     31

Documentation. Keep complete copies of any returns filed with other jurisdictions. You may be asked to provide the following:
•  A complete copy of the income tax return filed with the other jurisdiction if one was filed or required to be filed. Include all 
   schedules, worksheets, etc., that establish the nature and source of the income being taxed by the other jurisdiction;
•  If you participated in a composite return filed in another jurisdiction, submit a statement, on the filing entity’s letterhead, that lists 
   the jurisdiction, your share of the gross income taxed by the other jurisdiction, and your share of the tax paid;
•  If you do not have to file a return with the other jurisdiction, include either a W-2 that lists the wage taxes paid and the name of 
   the taxing jurisdiction, or a statement from the business entity that filed an income-based tax return. The statement must include 
   your share of the gross income taxed by the other jurisdiction, the name of the tax, and your share of the tax paid.

Line 1 – Income Properly Taxed by Both New Jersey and Other Jurisdiction
Only include income that meets all of the following criteria when completing line 1: 
1.  The income must be taxed by both New Jersey and a jurisdiction outside New Jersey, and
2.  The income must have been properly taxed by the other jurisdiction, and
3.  The amount of each item of income taxed by the other jurisdiction cannot be more than the amount of that item of income taxed 
   by New Jersey, and
4.  The income cannot be deemed allocated to New Jersey.

Enter the gross amount received after adjustments have been made by the other jurisdiction, but before personal exemptions and/or 
itemized deductions are subtracted. For an accurate income figure, first complete the tax return for the state in which you worked. Any 
income included on line 1 must also be included on line 2 since the income has to be taxed by both New Jersey and the other jurisdic-
tion. Therefore, the amount on line 1 cannot be more than the amount on line 2. Also enter the name of the taxing jurisdiction in the 
space provided.
Do not include on line 1:
•  Income that is not subject to New Jersey Income Tax (e.g., unemployment compensation);
•  Income excluded or deducted in arriving at the income actually taxed in the other jurisdiction (e.g., IRA/Keogh contributions, 
   employee business expenses, moving expenses, alimony);
•  Interest, dividends, gains on sales of securities, and other income from intangible personal property (savings accounts, stocks, 
   bonds) unless (1) the income was derived from a business, trade, or profession carried on in the other jurisdiction, or (2) you are 
   required to file a resident return with both New Jersey and the other jurisdiction and report the income on both returns;
•  Income subject to tax by a foreign country, U.S. possession, or territory;
•  S corporation income allocated to New Jersey;
•  Partnership income allocated to New Jersey;
•  401(k) contributions.

Same Income Taxed by More Than One Jurisdiction. If you pay tax to two jurisdictions on the same income, and the jurisdictions tax 
the same amount of income, complete only one Schedule NJ-COJ. Example: You have wages that are taxed by both city A and state B. 
Both the city and the state tax the full amount of your wages. Complete one Schedule NJ-COJ, reporting the full amount of wages.
However, if the jurisdictions tax different amounts of income, complete a separate Schedule NJ-COJ for each amount. On the first 
schedule, include the income amount taxed by both jurisdictions. On the second schedule, include only the difference in the two 
amounts. Example: You have $150,000 in income from a business in city Y, which is in state Z. You report the entire amount on your 
New Jersey return. State Z taxed $120,000 of the income and the tax on that amount was $8,200. City Y taxed $140,000 of the income 
and the tax on that amount was $5,600. Since the two jurisdictions taxed different amounts, you must complete two Schedule NJ-COJs.

First Schedule NJ-COJ: Indicate the jurisdiction as “city Y and state Z,” and enter $120,000 on line 1. To determine the credit on that 
$120,000, add together $8,200 paid to state Z and $4,800 paid to city Y. ($4,800 is the tax paid on $120,000. You cannot use the full 
$5,600 since that is the tax paid on $140,000. You can use only the tax paid on the amount of income entered on line 1.) Enter the total 
in box 9a, line 9. Compare the allowable credit calculated on line 8, Schedule NJ-COJ to the amount in box 9a ($13,000). The credit is 
the lesser of line 8 or box 9a.

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32 2021 Form NJ-1040

Second Schedule NJ-COJ: Indicate the jurisdiction as “city Y,” and enter $20,000 on line 1. This amount is the difference between the
total amount taxed by city Y ($140,000) and the amount that was already included on the first Schedule NJ-COJ ($120,000). Box 9a
will be $800, the tax paid to city Y on $20,000 of income.
S Corporation Income. If you paid income or wage taxes to another jurisdiction on S corporation income that was also subject to
New Jersey tax in the same tax year, you may be eligible for a credit. However, you cannot claim a credit for:
• Tax imposed by another jurisdiction on S corporation income allocated to New Jersey;
• Taxes paid or accrued on or measured by profits or income imposed on or paid on behalf of another person;
• Taxes attributable to distributions.

Income From New York. When claiming a credit for taxes paid to New York, the amount on line 1 must reflect the “New York State
Amount” actually taxed by New York from the New York IT-203. Certain adjustments may be necessary to determine the income actu-
ally taxed by New York. If you are subject to the New York tax on lump-sum distributions, complete separate Schedule NJ-COJs for
the ordinary income and the lump-sum distribution.
Income From Philadelphia. The amount of income taxable to Philadelphia may be different from the State wages on your W-2. Com-
plete the following to determine the amount to enter on line 1.

A. Philadelphia Wage Tax Paid*
=
Philadelphia Wage Tax Rate
B. Amount of Philadelphia wages
included on line 15, NJ-1040
Enter on line 1 the lesser of A or B.
*If you filed a Philadelphia Petition for Wage Tax Refund, you must subtract your refund from the Philadelphia wage tax paid.
Information about the Philadelphia wage tax rate is available on the City of Philadelphia’s website at phila.gov.
Sole Proprietorships and Partnerships From Philadelphia. If you are a sole proprietor or partner in a partnership whose income is
subject to Pennsylvania income tax and Philadelphia business income and receipts tax and net profits tax, you must consider the taxes
paid (based on income) to all jurisdictions when calculating the credit. The Philadelphia business income and receipts tax imposes two
taxes, one based on income and one based on gross receipts. Only the tax imposed based on income qualifies for the credit calculation.

Part-Year Residents. Enter on line 1 only the income derived from the other jurisdiction during the period of time you were a
New Jersey resident. The income must be actually and properly taxed both by the other jurisdiction and New Jersey.

Line 2 – Income Subject to Tax by New Jersey
Enter the amount of income reported on line 29, Form NJ-1040.

Line 3 – Maximum Allowable Credit Percentage
Divide line 1 by line 2 and enter the percentage on line 3. Carry your results to seven decimal places, rounding up if the seventh place
is 5 or more. Since line 1 cannot be more than line 2, the result will be 100% or less.
If you are not eligible to claim a Property Tax Deduction or Property Tax Credit, only complete column B.

Line 4 – Taxable Income
For each column, enter on line 4 the amount from line 38, Form NJ-1040.

Line 5 – Property Tax and Deduction
Qualified homeowners or tenants (see eligibility requirements on page 23), enter the following information:
Box 5a: Enter the amount from line 1 of Worksheet H (see page 29).
Column A (Line 5): Enter the amount from line 2 of Worksheet H.

Line 6 – New Jersey Taxable Income
For each column, subtract line 5 from line 4 and enter the result.

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2021 Form NJ-1040 33

Worksheet I
Which Property Tax Benefit to Use
COLUMN A COLUMN B
1. Tax. Enter amounts from line 7, Schedule NJ-COJ, columns
A and B here ............................................................................................................... 1. 1.
2. Credit for Taxes Paid to Other Jurisdiction. Enter amounts from line 9,
Schedule NJ-COJ, columns A and B here. If you completed more than one
Schedule NJ-COJ, enter the total of all line 9 amounts (columns A and B) in the
corresponding column ................................................................................................ 2. 2.
3. Balance of Tax Due. Subtract line 2 from line 1 in each column .............................. 3. 3.

4. Subtract line 3, column A from line 3, column B ...................................................... 4.
5. Is the line 4 amount $50 or more ($25 if you and your spouse file separate returns but maintained the same main home)?
Part-year residents, see instructions for line 9, Schedule NJ-COJ before answering “No.”
Yes. The Property Tax Deduction is more beneficial for you. Make the following entries on your return.
Form NJ-1040 Enter amount from:
Line 40 Line 5, Column A, Schedule NJ-COJ
Line 41 Line 6, Column A, Schedule NJ-COJ
Line 42 Line 7, Column A, Schedule NJ-COJ
Line 43 Line 2, Column A, Worksheet I
Line 55 Make no entry
No. The Property Tax Credit is more beneficial for you. Make the following entries on your return.
Form NJ-1040 Enter amount from:
Line 40 Make no entry
Line 41 Line 6, Column B, Schedule NJ-COJ
Line 42 Line 7, Column B, Schedule NJ-COJ
Line 43 Line 2, Column B, Worksheet I
Line 55 $50 ($25 if you and your spouse file separate returns but maintained the same main home).
Part-year residents must prorate this amount. (See instructions for line 9, Schedule NJ-COJ.)
(Keep for your records)

Line 7 – Tax on Line 6 Amount
For each column, enter the tax due on the income entered on line 6. Use the Tax Table on page 52 or the Tax Rate Schedules on
page 61 to calculate the amount of tax due. If you are completing only column B, the amount on line 7 should be the same as the
amount on line 42, Form NJ-1040.

Line 8 – Allowable Credit
For each column, multiply the amount on line 7 by the percentage on line 3 and enter the result.

Line 9 – Credit for Taxes Paid to Other Jurisdiction
Box 9a: Enter the income or wage tax paid to the other jurisdiction on the income shown on line 1. This amount is the total tax liability
to the other jurisdiction from the other jurisdiction’s tax return, or if the other jurisdiction does not require the filing of a tax return, the
amount may be the taxes withheld for the jurisdiction.
If you adjusted the income on line 1 of this schedule, enter only the tax paid on the adjusted amount.

For each column, enter on line 9 the lesser of line 8 or the amount in box 9a.
If you are eligible for a Property Tax Deduction or Credit, complete Worksheet I above (part-year residents, see page 34).
If you are not eligible for a Property Tax Deduction or Credit, enter the amount from line 9, column B on line 43, Form NJ-1040. If
you completed more than one NJ-COJ, enter the total of the amounts from line 9, column B. Leave lines 40 and 55 blank.

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34 2021 Form NJ-1040

For more information, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income
Taxes Paid to Other Jurisdictions (Business/Nonwage Income).

Part-Year Residents. You can claim a deduction or credit for property taxes or 18% of rent due and paid during the time you were
a resident. When completing line 5, Worksheet I, prorate the $50 ($25 if you and your spouse file separate returns but maintained the
same main home) based on the number of months you occupied your New Jersey residence. Compare the prorated amount to line 4,
Worksheet I, and if the credit is more beneficial, enter the prorated amount on line 55, NJ-1040.

Line 44 – Balance of Tax You may be asked to provide documentation indicating that
Subtract line 43 from line 42 and enter the result. If line 43 is you are eligible to claim the credit, such as employee pay
blank, enter the amount from line 42. statements and a letter from a physician.
A list of acceptable documentation is available on our website
Line 45 – Sheltered Workshop Tax Credit at nj.gov/treasury/taxation/donor.shtml.
Enter your Sheltered Workshop Tax Credit for the current year
from Part IV, line 12 of Form GIT-317. Line 48 – Total Credits
Add lines 45 through 47 and enter the total.
Enclose Form GIT-317 with your return.

Line 49 – Balance of Tax After Credits
Part-Year Residents. Prorate your credit based on the
Subtract line 48 from line 44 and enter the result. If line 48 is
number of months you were a New Jersey resident.
blank, enter the amount from line 44.

Line 46 – Gold Star Family Counseling
Line 50 – Use Tax Due on Internet, Mail-
Credit
Order, or Other Out-of-State Purchases
If you are a mental health care professional who provided
When you buy taxable items or services to use in New Jersey,
counseling through the Gold Star Family Counseling program,
you owe Use Tax if:
complete the following calculation to determine the amount of
your credit: • You do not pay Sales Tax; or
1. Enter the number of hours of • You pay tax at a rate less than New Jersey’s 6.625% rate.
counseling you provided
This commonly happens when you make purchases online, by
through the program .....................
phone or mail order, or outside the State.
2. Enter the TRICARE rate
Use Worksheet K on page 35 to calculate the amount to report.
for the service ...............................
If you do not have any Use Tax to remit, you must enter “0.00”
3. Multiply line 1 by line 2. on this line.
Enter this amount on.....................
For more information about taxable items and services, see
S&U-4, New Jersey Sales Tax Guide. For more information
Part-Year Residents. Include only the hours of counsel-
about Use Tax, see publication ANJ-7, Use Tax in New Jersey.
ing provided through the program while you were a New Jer-
sey resident.
Line 51 – Interest on Underpayment of
Line 47 – Credit for Employer of Organ/ Estimated Tax
Bone Marrow Donor New Jersey Income Tax is a pay-as-you-go tax. You must pay
tax on your income as you earn or receive it. If you did not pay
If you are an employer who provided paid time off to an em-
enough tax on your income throughout the year, you may have
ployee who missed work to donate an organ or bone marrow
to pay installment interest.
for transplantation, you may be able to claim a credit. The paid
time off must have been in addition to any other paid time off Installment interest may be charged if:
to which the employee was entitled. If you qualify, you can •
Your total tax is more than $400 (after subtracting with-
take a credit of 25% of the employee’s salary for up to 30 days
holdings and other credits); and
of time missed from work for each donation.
• You did not pay (by withholdings or estimated pay-
ments) at least 80% of your tax liability during the year.

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2021 Form NJ-1040 35

Worksheet K
Use Tax Calculation

Did you buy any taxable items or services without paying New Jersey Sales Tax? This includes any internet, phone, mail-order,
or out-of-State purchases on which New Jersey Sales Tax was not collected, or purchases on which tax was collected at a rate less
than 6.625%. If the answer is “Yes,” you owe Use Tax to New Jersey. If you have already paid all Use Tax due with Form ST-18,
answer “No.”
Yes. Complete Parts I, II, and III to calculate the amount of Use Tax due.
No. Enter “0.00” on line 50, Form NJ-1040. Do not leave line 50 blank.
Part I – Use Tax due on items or services costing less than $1,000 each
Complete lines 1a–1d OR line 2.
If you know the exact amount of your purchases...
1a. nterEthe exact amount of your taxable purchases on which no New Jersey Sales Tax was collected ............. 1a. __________
1b. Multiply line 1a by 6.625% (.06625) ................................................................................................................1b. __________
1c. Enter the amount of sales tax collected by other states for purchases on line 1a, up to 6.625%.
Do not include sales tax collected by foreign countries .......................................................................................... 1c. __________
1d. Subtract line 1c from line 1b. Continue with Part II ..........................................................................................1d. __________
OR
If you do not know the exact amount of your purchases...
2. Enter the amount of Use Tax from the Estimated Use Tax Chart below that corresponds to the
income you reported on line 29, Form NJ-1040. Continue with Part II.............................................................. 2. __________
Part II – Use Tax due on items or services costing $1,000 or more each
3a. Enter the exact amount of your taxable purchases on which no New Jersey Sales Tax was collected ............ 3a. __________
3b. Multiply line 3a by 6.625% (.06625) ................................................................................................................3b. __________
3c. Enter the amount of sales tax collected by other states for purchases on line 3a, up to 6.625%.
Do not include sales tax collected by foreign countries .......................................................................................... 3c. __________
3d. Subtract line 3c from line 3b. Continue with Part III .........................................................................................3d. __________
Part III – Total Use Tax Due
4. Add the amount from either line 1d or line 2 to the amount on line 3d. Enter here and on
line 50, Form NJ-1040 ........................................................................................................................................ 4. __________
(Keep for your records)

Estimated Use Tax Chart
(for Part I, line 2 only)
If your New Jersey If your New Jersey
gross income is: Use Tax gross income is: Use Tax
up to $15,000...............................................................$ 14 $100,001 – $150,000 ......................................................134
$15,001 – $30,000............................................................44 $150,001 – $200,000 ......................................................170
$30,001 – $50,000............................................................64 $200,001 and over ................................... .0852% (.000852)
$50,001 – $75,000............................................................84 of income, or $494, whichever is less.
$75,001 – $100,000........................................................106

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36 2021 Form NJ-1040

To calculate the amount of interest for the underpayment of • Most TRICARE plans;
estimated tax, complete Form NJ-2210, Underpayment of Es- • Department of Defense Nonappropriated Fund Health
timated Tax by Individuals, Estates, or Trusts. Enter on line 51 Benefits program;
the amount from line 19, Form NJ-2210, and fill in the oval.
• Refugee Medical Assistance.

Enclose Form NJ-2210 with your return. For more information on whether your plan qualifies as mini-
For more information, see GIT-8, Estimating Income Taxes. mum essential health coverage, see IRS Form 8965.
Exemptions. If at any time during the year (part-year residents
Line 52 – Shared Responsibility Payment consider only months as a New Jersey resident) you or anyone
New Jersey residents who are required to file a return (and in your tax household did not have minimum essential health
all members of their tax household) must have minimum es- coverage, visit nj.gov/treasury/njhealthinsurancemandate/ex-
sential health coverage for the entire year unless they qualify emptions.shtml to determine if an exemption applies. Exemp-
for an exemption. Part-year residents must have coverage or tions are available for income and healthcare related reasons,
qualify for an exemption for each month of their New Jersey group membership, incarceration, living abroad, and various
residency. If you or anyone in your tax household did not have hardship reasons. If an exemption applies, complete the NJ
the required coverage and does not qualify for an exemption, Insurance Mandate Coverage Exemption Application to get an
you owe a shared responsibility payment. exemption number. You will need an exemption number for
each person who meets the requirements for an exemption. An
If your income on line 29 is $20,000 or less ($10,000 if your individual may have more than one exemption number if dif-
filing status is single or married/CU partner filing separate re- ferent exemptions applied to different parts of the year. Enter
turn), you do not owe a shared responsibility payment. Do not the exemption number(s) on Schedule NJ-HCC. (See “Com-
complete line 52. Part-year residents, use income for the entire pleting Line 52” below.)
year, not just the period of New Jersey residency.
Note: If an individual had coverage for any part of a month,
Tax Household. This includes you, your spouse (if filing a they are considered to be covered for the entire month. No ex-
joint return), domestic partner claimed on your return, and any emption is needed for that month.
individuals you claim as dependents on your NJ-1040. It also
includes any individuals you can, but do not, claim as depen- Completing Line 52
dents on your return. If your income on line 29 (part-year residents use income for
the entire year) is at or below the filing threshold (see page 3),
Minimum Essential Health Coverage. This is the amount you do not owe a shared responsibility payment. Make no en-
of coverage you need to satisfy the minimum essential health try on line 52 and continue with line 53.
coverage requirement. It includes, but is not limited to:
Dependent on Another Person’s Return. If someone can
• Any health plan bought through the Health Insurance claim you as a dependent on their return, you do not owe
Marketplace; a shared responsibility payment. Complete only Part I of
• Individual health plans bought outside the Health Insur- Schedule NJ-HCC, filling in the “Yes” oval. Fill in the oval
ance Marketplace, if they meet the standards for quali- at line 52, NJ-1040, and enclose Schedule NJ-HCC with your
fied health plans; return. If you are filing a joint return but one of you can be
• Any “grandfathered” individual insurance plan you’ve claimed as a dependent on another person’s return, do not in-
had since March 23, 2010, or earlier; clude information for that spouse on schedule NJ-HCC.
• Most job-based plans, including retiree plans and Full-Year Coverage. If you and everyone in your tax house-
COBRA coverage; hold had minimum essential health coverage for the entire year
(part-year residents consider only months as a New Jersey
• Medicare Part A;
resident), you do not owe a shared responsibility payment.
• Most Medicaid coverage, except for limited coverage Complete only Part I of Schedule NJ-HCC. Fill in the oval at
plans; line 52, NJ-1040, and enclose Schedule NJ-HCC with your
• The Children’s Health Insurance Program (CHIP); return.
• Coverage under a parent’s plan; Part-Year Coverage OR No Coverage. If at any time dur-
• Most student health plans (check with your school to see ing the year (part-year residents consider only months as a
if the plan counts as qualifying health coverage); New Jersey resident) you or anyone in your tax household
• Health coverage for Peace Corps volunteers; did not have minimum essential health coverage, you may
owe a shared responsibility payment. Complete Schedule
• Certain types of veterans health coverage through the
NJ-HCC. If you had coverage for any part of a month, you
Department of Veterans Affairs;
are considered covered for the entire month. When complet-

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2021 Form NJ-1040 37

ing Part II, check the box for every month each individual had dent), use Worksheet L on page 38 or the online calculator at
minimum essential coverage (part-year residents include only nj.gov/treasury/njhealthinsurancemandate/nj-himpa-calc.shtml
months as a New Jersey resident). If an exemption applies for to calculate the amount of shared responsibility payment you
any member(s) of your tax household (see “Exemptions” on owe. Fill in the oval at line 52 and enter the amount due. If no
page 36), check the box for each month to which an exemption amount is due, fill in the oval and leave the line blank.
applies, and enter the exemption number(s). If any individual
has more than one exemption number, enter only one of the Enclose Schedule NJ-HCC with your return.
numbers for that person and check the box. If there are any
months without coverage that are not covered by an exemption
(part-year residents consider only months as a New Jersey resi-

Worksheet L
Complete this worksheet to calculate the amount of your shared responsibility payment, or use the online calculator at nj.gov/treasury/
njhealthinsurancemandate/nj-himpa-calc.shtml. Do not complete this worksheet if everyone in your tax household had minimum es-
sential health coverage for the entire year.

Part I
You will need to determine your household income for purposes of calculating your shared responsibility payment. This includes your
total income (line 27), your tax-exempt interest (line 16b), and the total income and tax-exempt interest of your dependents. Include
estimated income for any dependents who do not file a New Jersey tax return. Do not use amounts from your federal return.

Parts II and III
Complete Part II if no one in your tax household had minimum essential coverage or qualified for an exemption for any part of the
year.
Complete Part III if anyone in your tax household had minimum essential coverage or qualified for an exemption for any part of the
year.
For purposes of calculating the shared responsibility payment, an individual who is under age 18 on January 1 is considered to be un-
der 18 for the entire year.
Enter your shared responsibility payment (Part II, line 8 or Part III, line 13) on line 52, NJ-1040, fill in the oval, and enclose Schedule
NJ-HCC with your return.

Part-Year Residents
Make the following adjustments to Schedule L to calculate your shared responsibility payment for the period of your New Jersey
residency:
Part I, Lines 1 3.– Enter income for the entire year, not just for the period of New Jersey residency.
Part I, Line 7. Calculate your income percentage amount as indicated, and prorate the result based on the number of months you were
a New Jersey resident. For this calculation, 15 days or more is considered a month.
Months NJ resident
Calculation: Part I, line 7 x = Prorated amount for Part I, line 7
12
Part I, Line 8. When answering the question at line 8, consider only the part of the year you were a New Jersey resident, not the entire
year.
Part II, Line 3. Add lines 1 and 2 as indicated, and prorate the total based on the number of months you were a New Jersey resident.
Months NJ resident
Calculation: Part II, line 3 x = Prorated amount for Part II, line 3
12
Part III, Lines 1a, 2a, and 6. Multiply the number of individuals by the number of months you were a New Jersey resident. Do not
multiply by 12.

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38 2021 Form NJ-1040

Worksheet L
Shared Responsibility Payment Calculation
Do not complete if everyone in your tax household had minimum essential health coverage or qualified for an exemption
for the entire year.
Part-year residents see instructions on page 37 before completing this worksheet.
Part I
1. Enter the amount from line 27 (Total Income) of your NJ-1040. Do not use income from your
federal income tax return. ............................................................................................................... 1.
2. Enter the amount from line 16b (Tax-Exempt Interest) of your NJ-1040. ..................................... 2.
3. Enter income of any dependents you claim on your return. Also include any individual(s) you
can, but do not, claim as a dependent(s) on your return.*
Enter amount from Enter amount from
Line 27, NJ-1040 Line 16b, NJ-1040

Dependent name

Dependent name
Total dependent income.
Add the amounts in each column
and enter the total on line 3. + = 3.
If more than five dependents have income, include any additional dependents’ income in the
total on line 3.
*List estimated income, if any, of dependents who will not file a 2021 New Jersey Income Tax
return. Do not include any dependent’s income that is included on your own 2021 NJ-1040.
4. Total household income. Add lines 1 through 3 .............................................................................. 4.
5. Enter the amount listed for your filing status:
$10,000 – Single
Married/CU partner filing separate return
$20,000 – Married/CU couple filing joint return
Head of Household
Qualifying widow(er)/surviving CU partner 5.
6. Subtract line 5 from line 4 ............................................................................................................... 6.

7. Income Percentage Amount. Multiply the amount on line 6 by 2.5% (0.025) ............................ 7.

8. Did you or anyone in your tax household have minimum essential health coverage or qualify for an exemption for part, but not all
of the year?
Yes. Complete Part III on page 39.
No. Complete Part II on page 39.
(Keep for your records)

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                                               2021 Form NJ-1040                                                                                            39

Part II – Complete if no one in your tax household had minimum essential health coverage for any 
          part of the year.
1. Number of individuals in your tax household 
    who were 18 or older (see instructions)                                                     x $695.00 = ..................................           1.
2. Number of individuals in your tax household 
    who were under age 18 (see instructions)                                                    x $347.50 = ...............................              2.
3. Add line 1 and line 2 ........................................................................................................................        3.
4. Flat Rate Amount. Enter the lessor of line 3 or $2,085 ....................................................................                           4.
5. Income Percentage Amount. Enter the income percentage amount from Part I, line 7 ...................                                                  5.
6. Enter the greater of line 4 or line 5 ..................................................................................................              6.
7. Enter the amount listed for the size of your tax household:
    1 person – $3,492    3 people – $10,476    5+ people – $17,460
    2 people – $6,984    4 people – $13,968 ....................................................................................                         7.
8.  Shared Responsibility Payment. Enter the lesser of line 6 or line 7. Also enter on line 52, 
    NJ-1040 ............................................................................................................................................ 8.
Part III – Complete if any member of your tax household had minimum essential health coverage 
          during any part, but not all, of the year.
Section A
1a. Number of individuals listed in Part II of Schedule NJ-HCC 
    who were 18 or older (see instr.)         x 12 = .............
b. Number of boxes checked for individuals included in 
    line 1a ...................................................................................
c. Months without minimum essential health coverage. 
    Subtract line 1b from line 1a ................................................
d. Multiply line 1c by $57.92 ...............................................................................................................            1d.
2a. Number of individuals listed in Part II of Schedule NJ-HCC 
    who were under age 18 (see instr.)        x 12 = ..........
b. Number of boxes checked for individuals included in 
    line 2a ...................................................................................
c. Months without minimum essential health coverage. 
    Subtract line 2b from line 2a ................................................
d. Multiply line 2c by $28.96 ...............................................................................................................            2d.
3. Add lines 1d and 2d .........................................................................................................................         3.
4. Flat Rate Amount. Enter the lesser of line 3 or $2,085. ...................................................................                           4.
Section B
5. Enter the income percentage amount from Part I, line 7 .................................................................                              5.
6. Number of individuals listed in Part II of Schedule NJ-HCC 
            x 12 = ...................................................................         6.
7. Number of boxes checked in Part II of Schedule NJ-HCC                                       7.
8. Months without minimum essential health coverage. 
    Subtract line 7 from line 6 ...................................................            8.
9. Divide line 8 by line 6 (Enter as a percentage) ................................................................................                      9. %
10. Income Percentage Amount. Multiply the amount on line 5 by the percentage on line 9 ...............                                                  10.
Section C
11. Enter the greater of line 4 or line 10 ................................................................................................              11.
12. Enter the amount listed for the size of your tax household.:
    1 person – $3,492    3 people – $10,476    5+ people – $17,460
    2 people – $6,984    4 people – $13,968 ....................................................................................                         12.
13. Shared Responsibility Payment. Enter the lesser of line 11 or line 12. Also enter on 
    line 52, NJ-1040 ...............................................................................................................................     13.
                                                       (Keep for your records)

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40 2021 Form NJ-1040

Line 53 – Total Tax Due Payments Made Under Another Name or Social Security
Add lines 49 through 52 and enter the total. Number. If you changed your name (marriage, divorce, etc.),
and you made estimated tax payments using your former
name, enclose a statement explaining all the payments you
Line 54 – Total New Jersey Income Tax and/or your spouse made for 2021 and the name(s) and Social
Withheld Security number(s) under which you made payments.
Enter the total New Jersey Income Tax withheld as shown on If your spouse died during the year and amounts were paid/
all of your W-2s, W-2Gs, and/or 1099s on this line. credited under both your Social Security numbers, enclose a
Common forms include: statement listing the Social Security numbers and the amounts
submitted under each.
• Form W-2: Box 17 (Box 15 must indicate NJ)
• Form W-2G: Box 15 (Box 13 must indicate NJ)
Part-Year Residents. Enter the amount of estimated pay-
• Form 1099-R: Box 14 (Box 15 must indicate NJ) ments you made to New Jersey while you were a resident. If
• Form 1099-MISC: Box 16 (Box 17 must indicate NJ) you made estimated payments both as a resident and as a non-
• Form 1099-NEC: Box 5 (Box 6 must indicate NJ) resident, enter only the payments you made to meet your tax
liability while you were a resident.
Do not include tax paid on your behalf by a partnership.
Enclose Forms W-2 and 1099 with your Line 57 – New Jersey Earned Income Tax
return. Credit (NJEITC)
This is a credit for certain taxpayers who work and have
Part-Year Residents. You must determine from your earned income. It reduces the amount of tax you owe and can
W-2, W-2G, and/or 1099 statement(s) the amount of New give you a refund. You are not eligible for the NJEITC if your
Jersey Income Tax withheld from wages you earned or other filing status is married filing separately.
payments you received while you were a New Jersey resident.
If your W-2 includes only wages you earned while you were a The NJEITC is 40% of the federal EIC.
resident, report the total New Jersey tax withheld on the W-2.
If your employer combined your resident and nonresident If you claimed and were allowed a federal earned income
wages on the W-2, include only tax withheld while you were a credit (EIC), enter 40% of your federal EIC amount. If you
New Jersey resident. were a part-year resident, you must prorate your federal
EIC amount by the number of months you were a New Jersey
resident.
Line 55 – Property Tax Credit
If you met the eligibility requirements on page 23 and you re- If you were at least 18 years old, you may be
ceive a greater benefit from the Property Tax Credit, enter $50 eligible for an NJEITC even if you did not meet
($25 if married, filing separately). Do not claim a credit if you the age requirement for a federal EIC. The maxi-
claimed the Property Tax Deduction on line 40 or your income mum age limit has been eliminated.
is under the filing threshold. Did you meet the following requirements during 2021?
Part-Year Residents. Prorate the amount of any Property • You did not have a qualifying child; and
Tax Credit on this line based on the number of months you oc- • You were at least 18 years old on the last day of the tax
cupied your qualified New Jersey residence. year; and
• You met all federal EIC requirements except the age
Line 56 – New Jersey Estimated Tax requirement; and
Payments/Credit From 2020 Tax Return • You are not listed as a dependent on another tax return.
Include on this line:
If so, enter $601 on line 57. If you were a part-year resident,
• Estimated tax payments made for 2021; you must prorate $601 by the number of months you were a
• Amount paid with your application for an extension; New Jersey resident.
• Credit applied from the prior year. This is the amount
Civil Union Couples. You are eligible for an NJEITC only if
you chose to carry forward on line 67 of your 2020 you are filing a joint New Jersey return and one or both of you
NJ-1040. claim and are allowed a federal EIC.

Do not include prior year refunds or tax paid on your behalf If you file a joint federal return, enter 40% of your federal EIC
by partnership(s). amount.

- 43 -

                                              2021 Form NJ-1040                                                                    41

If you did not file a joint federal return, prepare a federal return household; qualifying widow(er)) or $50,000 or less (single; 
as if you were married, filing jointly, and then calculate the       married, filing separate).
amount of the federal EIC that you would have been eligible to 
receive. Enter 40% of the calculated amount and fill in the sec-     A relative is a: 
ond oval below line 57 indicating you are a civil union couple.      Spouse           Grandparent             Nephew
                                                                     Parent           Grandchild              Niece
Fill In Ovals. Only fill in the first oval if your federal return    Child            Aunt                    Great-grandparent
indicates “EIC” or “NCP” next to line 27. Only fill in the sec-      Brother          Uncle                   Great-grandchild
ond oval if you are a civil union couple filing a joint return.      Sister           First Cousin
For more information on the program, visit our website at            The above relationships by marriage (e.g., stepchild, mother-
nj.gov/treasury/taxation/eitc/eitcinfo.shtml.                        in-law, etc.)
                                                                     A qualifying armed services member is a person who:
Lines 58 through 60 – UI/WF/SWF, DI,                                   •
                                                                          Was honorably discharged or released under honorable 
and FLI Credits                                                         circumstances by the last day of the tax year; and
If you had two or more employers and you contributed more              •  Has a disability arising from active U.S. military service 
than the maximum amount of unemployment insurance (UI)/                 in any war or conflict on or after September 11, 2001; 
workforce development partnership fund (WF)/supplemental                and
workforce fund (SWF) contributions, disability insurance (DI) 
                                                                       •  Has either a 100% disability rating or receives individual 
contributions, and/or family leave insurance (FLI) contribu-
                                                                        unemployability benefits (one disability of at least 60% 
tions, you may be able to take credit for the excess withheld.
                                                                        or two disabilities with a combined rating of at least 70% 
The maximum employee contributions were:                                and one of those is at least 40%); and
   UI/WF/SWF – $153.85                                                 •  Lived with you in New Jersey for at least six months of 
   DI – $649.54                                                         the tax year.
   FLI – $386.96
                                                                     Complete Schedule NJ-WWC to calculate the credit, and enter 
Complete Form NJ-2450 to calculate the excess contributions          the amount on line 61. If two or more people care for the same 
and report as follows:                                               person, the credit is apportioned based on the share of total 
   Enter on line:      Amount from Form NJ-2450:                     care expenses for the year.
               58                    Line 4
               59                    Line 5                          Part-Year Residents. You must use your income for the 
                                                                     entire year when determining your eligibility. 
               60                    Line 6
                                                                                      Enclose a copy of your caregiver approval 
               You must enclose Form NJ-2450 with your 
                                                                                      letter the first time you claim the credit. You 
               return.
                                                                     may be required to submit additional documentation to verify 
If you had only one employer, you must contact that employer         your eligibility.
for the refund of any amount that was overwithheld. Do not 
complete Form NJ-2450.                                               Line 62 – Pass-Through Business 
If you had multiple employers but one employer withheld              Alternative Income Tax Credit
more than the maximum, do not enter more than the maximum            Enter your share of tax from Schedule NJ-BUS-1, Part II, 
amount for that employer on Form NJ-2450. Any amounts                line 5; Schedule NJ-BUS-1, Part III, line 5; or from Schedule 
over the maximum that were incorrectly withheld must be re-          NJK-1 received from an estate or trust.
funded by that particular employer.
                                                                                      Enclose Schedule NJ-BUS-1 and a copy of 
If we deny your request, you must refile your claim through                           your Schedule PTE-K-1 or Schedule NJK-1 
the Department of Labor and Workforce Development by com-            with your return.
pleting Form UC-9A.

                                                                     Line 63 – Child and Dependent Care 
Line 61 – Wounded Warrior Caregivers 
                                                                     Credit
Credit                                                               The Child and Dependent Care Credit is available to certain 
You are eligible for this credit if you provided care for a rela-    taxpayers who have earned income and paid someone to care 
tive who is a qualifying armed services member and your gross        for a qualifying person so they can work or look for work.
income was $100,000 or less (married, filing joint; head of

- 44 -

42 2021 Form NJ-1040

For Tax Year 2021, this credit reduces the amount More information is available on our website at
of tax you owe and can give you a refund. To nj.gov/treasury/taxation/depcarecred.shtml.
qualify, you must be allowed a federal credit for
child and dependent care expenses and have taxable income on
Line 64 – Total Withholdings, Credits,
line 41 of $150,000 or less. If your filing status is married, fil-
ing separately, you are only eligible for the credit if you meet and Payments
certain exceptions for federal purposes. Add lines 54 through 63 and enter the total.

Use Worksheet J below to calculate the amount of your credit.
Line 65 – Amount You Owe
Civil Union Couples. If you are filing a joint New Jersey If line 64 is less than line 53, you have tax due. Subtract
return and one or both of you are allowed a federal credit for line 64 from line 53 and enter the result.
child and dependent care expenses, you may also be able to
receive a New Jersey Child and Dependent Care Credit. If If you would like to make a donation to the Charitable Cam-
your filing status is married, filing separately, you are only paigns, continue with line 68. Otherwise, continue with
eligible for the credit if you meet certain exceptions for federal line 77.
purposes.
Note: If the amount on line 65 is more than $400, you may
If you file a joint federal return, use Worksheet J to calculate want to increase your estimated payments or contact your em-
the amount of your New Jersey credit. ployer for Form NJ-W4 to increase your withholdings.

If you did not file a joint federal return, prepare a federal return
as if you were married, filing jointly, and calculate the amount Line 66 – Overpayment Amount
of the federal credit for child and dependent care expenses you If line 64 is more than line 53, you have an overpayment. Sub-
would have been eligible to receive. Use that amount on Work- tract line 53 from line 64 and enter the result.
sheet J to calculate your New Jersey credit. Fill in the oval
below line 63 indicating you are a civil union couple. Line 67 – Credit to Your 2022 Tax
Enclose a copy of federal Form 2441 with Enter the amount you want to credit to your 2022 tax. This
your return. amount will reduce your refund.

Part-Year Residents. Prorate your credit based on the
number of months you were a New Jersey resident.

Worksheet J
Child and Dependent Care Credit

1. Enter your federal credit for child and dependent care expenses. ...........................1.
2. Enter your taxable income from
line 41, NJ-1040. ...................................................2.
3. Enter the percentage below based on the amount on line 2.
If line 2 is Enter %
$30,000 or less 50%
Over $30,000 but not over $60,000 40%
Over $60,000 but not over $90,000 30%
Over $90,000 but not over $120,000 20%
Over $120,000 but not over $150,000 10%
$150,000 and over not eligible 3. %
4. Multiply line 1 by the percentage on line 3. Also enter this amount on
line 63, NJ-1040. Part-year residents, see above. ....................................................4.

(Keep for your records)

- 45 -

                                                2021 Form NJ-1040                                                         43

Lines 68 through 75 – Charitable                                •  NJ World War II Veterans’ Memorial Fund (28)
Contributions                                                   •  Meals on Wheels in New Jersey Fund (29)

You can make a donation to one or more of the following      More information on the charitable funds is available on our 
charities. The amount you donate will reduce your refund or  website at nj.gov/treasury/taxation/1040charitablefunds.shtml. 
increase your balance due. 

To make a donation, check the appropriate box(es) and enter  Line 76 – Total Adjustments to Tax Due/
the amount you want to contribute on the corresponding line:
                                                             Overpayment Amount
Line 68 – Endangered Wildlife Fund                           Add lines 67 through 75 and enter the total.
Line 69 – Children’s Trust Fund
Line 70 – Vietnam Veterans’ Memorial Fund                    Line 77 – Balance Due
Line 71 – Breast Cancer Research Fund                        Compare lines 65, 66, and 76 and complete line 77 as follows:
Line 72 – U.S.S. New Jersey Educational Museum Fund             •  If you have an amount on line 65, add lines 65 and 76 
Line 73 through 75 – You can donate to up to three of the          and enter the total. 
following funds on these lines. Enter the code number in the    •  If you have an amount on line 66 but it is less than the 
boxes provided.                                                    amount on line 76, subtract line 66 from line 76 and en-
•  Drug Abuse Education Fund (01)                                  ter the result.
•  Korean Veterans’ Memorial Fund (02)                          •  If you have no amount on lines 65 and 66 but you have 
•  Organ and Tissue Donor Awareness Education Fund (03)            an amount on line 76, enter the amount from line 76. 

•  NJ-AIDS Services Fund (04)                                See “How to Pay” on page 44. Fill in the oval if you are pay-
•  Literacy Volunteers of America – New Jersey Fund (05)     ing by e-check or credit card.
•  New Jersey Prostate Cancer Research Fund (06)
                                                             If you do not file your return or make a payment on time, we 
•  World Trade Center Scholarship Fund (07)                  may charge you penalties and interest. See page 45.
•  New Jersey Veterans Haven Support Fund (08)
•  Community Food Pantry Fund (09)                           Line 78 – Refund Amount
•  Cat and Dog Spay/Neuter Fund (10)                         If you have an amount on line 66, subtract line 76 from line 66 
•  New Jersey Lung Cancer Research Fund (11)                 and enter the result. 
•  Boys and Girls Clubs in New Jersey Fund (12)              You must submit your return to claim a refund. If the refund is 
•  NJ National Guard State Family Readiness Council Fund     $1 or less, you must enclose a statement requesting it.
   (13)
                                                             Time Period for Refunds. Generally, you have three years 
•  American Red Cross – NJ Fund (14)
                                                             from the date the return was due (including extensions) to re-
•  Girl Scouts Councils in New Jersey Fund (15)              quest a refund.
•  Homeless Veterans Grant Fund (16)
                                                             Claims Against Your Refund (Set-Off/Offset Programs). 
•  Leukemia & Lymphoma Society New Jersey Fund (17)          Your refund can be used to pay debts you owe to:
•  Northern New Jersey Veterans Memorial Cemetery De-
                                                                •  The State of New Jersey, including any of its agencies;
   velopment Fund (18)
                                                                •  The Internal Revenue Service;
•  New Jersey Farm to School and School Garden Fund 
   (19)                                                         •  Another claimant state/city that has a personal income 
                                                                   tax set-off agreement with New Jersey.
•  Local Library Support Fund (20)
•  ALS Association Support Fund (21)                         If we apply your refund or credit to any debts, we will notify 
•  Fund for the Support of New Jersey Nonprofit Veterans     you by mail.
   Organizations (22)
•  New Jersey Yellow Ribbon Fund (23)                        Gubernatorial Elections Fund
•  Autism Programs Fund (24)                                 If you would like to designate $1 to help candidates for Gov-
                                                             ernor pay campaign expenses, fill in the “Yes” oval. If you are 
•  Boy Scouts Councils in New Jersey Fund (25)
                                                             filing a joint return, your spouse can also elect to designate $1 
•  NJ Memorials to War Veterans Maintenance Fund (26)        to this fund. Filling in the “Yes” oval will not reduce your re-
•  Jersey Fresh Program Fund (27)                            fund or increase the amount you owe.

- 46 -

44                                               2021 Form NJ-1040

For more information on the Gubernatorial Public Financing          Tax Preparers
Program, contact the New Jersey Election Law Enforcement            Anyone who prepares a return for a fee must sign the return 
Commission at 1 (888) 313-ELEC (toll-free within New Jer-           as a “Paid Preparer” and enter their Social Security number or 
sey) or (609) 292-8700 or online at elec.nj.gov.                    federal preparer tax identification number. Include the com-
                                                                    pany or corporation name and federal identification number, 
                                                                    if applicable. A tax preparer who fails to sign the return or 
Signature
                                                                    provide a tax identification number may incur a $25 penalty 
Sign and date your return in blue or black ink. Both spouses        for each omission. Someone who prepares your return but does 
must sign a joint return. The signature(s) on the form you file     not charge you should not sign your return.
must be original; photocopied signatures are not acceptable. 
We cannot process a return without the proper signatures and        E-File Mandate. Preparers that reasonably expect to prepare 
will return it to you. This causes unnecessary processing de-       11 or more individual resident Income Tax returns (including 
lays and may result in penalties for late filing. If you are filing those filed for trusts and estates) during the tax year must use 
on behalf of a deceased taxpayer, see “Deceased Taxpayers”          electronic methods to file those returns if an electronic filing 
on page 46.                                                         option is available. A tax preparer is liable for a penalty of $50 
                                                                    for each return they fail to file electronically when required to 
                                                                    do so.
Driver’s License Number
Enter your Driver’s License or state Non-Driver Identification      Opting Out of Electronic Filing. If your tax preparer is re-
Card number. Providing this information is voluntary. We may        quired to file all returns electronically but you want to file a 
use this information to validate your identity in our effort to     paper return, you can opt out by enclosing Form NJ-1040-O, 
combat identity theft and fraudulent filing.                        E-File Opt-Out Request Form, with your paper return. Both 
                                                                    you and your preparer must sign the form, and your preparer 
                                                                    must fill in the oval above their signature on your return to in-
Death Certificate
                                                                    dicate that Form NJ-1040-O is enclosed.
Fill in the appropriate oval below the signature line if you are 
enclosing a death certificate.
                                                                    How to Pay
                                                                    You can make your payment either electronically (e-check or 
Don’t Need Forms Mailed to You Next 
                                                                    credit card) or by check or money order. Payments must be 
Year?                                                               postmarked or submitted electronically by April 18, 2022, to 
If you do not need a booklet mailed to you next year, fill in the   avoid penalty and interest charges. If you are paying a balance 
appropriate oval below the signature line.                          due for 2021 and also making an estimated tax payment for 
                                                                    2022, make a separate payment for each transaction. If you 
                                                                    owe less than $1, you do not have to make a payment.
Paid Tax Preparer Information
Preparer Authorization. Division of Taxation personnel              Check or Money Order. There is a payment voucher (Form 
cannot discuss your return or enclosures with anyone other          NJ-1040-V) at the front of this booklet. Do not use the pre-
than you without your written authorization because of the          printed voucher if any information is incorrect. Instead, com-
strict provisions of confidentiality. If you want a Division of     plete a blank voucher, which is available on our website at 
Taxation representative to discuss your tax return with the         nj.gov/treasury/taxation/prntgit.shtml.
person who signed your return as your “Paid Tax Preparer,” 
fill in the oval above the preparer’s signature line to give your   Make your check or money order payable to State of New 
permission.                                                         Jersey – TGI. Write your Social Security number on the check

- 47 -

                                       2021 Form NJ-1040                                                                        45

or money order. If you are filing a joint return, include both     1.  Remove all labels from envelope flap along perforations; 
Social Security numbers in the same order the names are listed     and
on the return. Send your payment for the balance due with          2.  Attach only the correct label to the front of the envelope.
the voucher in the same envelope with your tax return. (See 
“Where to Mail Your Return” below.)                                Payment Due Label
                                                                   Mail returns with tax due (include payment voucher and check 
Electronic Payments. Do not send in the payment voucher            or money order, if applicable) to:
if you are paying electronically. When making your payment, 
                                                                     State of New Jersey  
you must enter the Social Security number and date of birth of 
                                                                     Division of Taxation
the first person listed on the tax return or your account will not 
                                                                     Revenue Processing Center – Payments
be properly credited. 
                                                                     PO Box 111
• Electronic Check (e-check). You can have your pay-                 Trenton NJ 08645-0111
  ment directly withdrawn from your bank account us-
  ing our online e-check service. This option is available         Refund Label
  on our website at nj.gov/taxation. If you do not have            Mail returns requesting a refund (or with no tax due) to:
  internet access, you can make an e-check payment by              State of New Jersey 
  contacting our Customer Service Center or by visiting            Division of Taxation
  a Regional Information Center. (See page 62 for phone            Revenue Processing Center – Refunds
  numbers or addresses.)                                           PO Box 555
• Credit Card (Processing Fees Apply). You can use an              Trenton NJ 08647-0555
  American Express, Discover, MasterCard, or Visa credit           Do not staple, paper clip, tape, or use any other fastening de-
  card to make your payment. This option is available on           vice for your return and enclosures.
  our website (nj.gov/taxation) or by phone (1 (888) 673-
  7694). You can also pay by credit card by contacting 
  the Division’s Customer Service Center or by visiting            Military Personnel
  a Regional Information Center. (See page 62 for phone            A member of the Armed Forces whose domicile is New Jersey 
  numbers or addresses.)                                           is a resident for Income Tax purposes even if they are assigned 
                                                                   to a duty post outside New Jersey. They remain a resident un-
                                                                   less a change of domicile to another state is established.
Penalties and Interest
If you do not file your return or make your payment on time,       Military pay is taxable to a resident of New Jersey and is re-
we may charge you the following penalties and interest:            ported as wages on Form NJ-1040. New Jersey residents must 
                                                                   report all taxable income, regardless of where it is earned. 
• Late Filing Penalty. When you file a return after the 
  original or extended due date, we will assess a penalty          Military pensions, mustering-out payments, and subsistence 
  of 5% per month (or part of a month) up to a maximum             and housing allowances are not taxable and should not be 
  of 25% on the outstanding tax balance. You may also be           included.
  charged a $100 penalty for each month the return is late. 
• Late Payment Penalty. When you pay after the filing                        For Tax Year 2021 and after, combat pay is not 
  deadline, you may be charged a 5% penalty on the out-                      taxable in New Jersey. The law also exempts ser-
  standing balance.                                                vice members from paying New Jersey Income Tax on their 
                                                                   wages if they are being hospitalized for an injury from a com-
• Interest. We will assess interest at an annual rate of 3%        bat zone. Do not include amounts received as combat zone 
  above the prime rate each month (or part of a month) the         compensation when reporting your gross income on a New 
  tax is unpaid. At the end of each calendar year, any tax,        Jersey Income Tax return. The law uses federal definitions of 
  penalties, and interest remaining unpaid will become part        combat zone pay to exclude from New Jersey Gross Income 
  of the balance on which interest is charged. See Techni-         Tax the same pay that is excluded for federal income tax pur-
  cal Bulletin TB-21(R) for current and previous years’            poses. For Tax Year 2020 and prior, combat pay is still taxable 
  interest rates.                                                  income.
                                                                   For a more in-depth discussion of residency status, see pub-
Where to Mail Your Return
                                                                   lications GIT-6, Part-Year Residents and Nonresidents and 
Use the envelope in your booklet to mail your NJ-1040, related     GIT-7, Military Personnel and Families.
enclosures, payment voucher, and check or money order for 
any tax due. Send only one return per envelope. On the en-         Death Related to Duty
velope flap are preprinted address labels. To mail your return     When a member of the Armed Forces serving in a combat zone 
properly:                                                          or qualified hazardous duty area dies as a result of wounds,

- 48 -

46                                                   2021 Form NJ-1040

disease, or injury received there, no Income Tax is due for the  Deceased Taxpayers
year the death occurred, or for any earlier years served in the  If a person received income in 2021 but died before filing a 
zone or area.                                                    return, the surviving spouse or personal representative (execu-
Spouses of Military Personnel                                    tor or administrator of an estate or anyone who is in charge of 
Federal law allows spouses of military personnel to choose the   the decedent’s personal property) should file the New Jersey 
same legal residence as the service member for state and local   return.
tax purposes. The spouse does not have to actually live in the   Filing Status. Use the same filing status that was used on the 
state or live with the service member spouse during the year.    final federal income tax return, unless the decedent was a part-
If your spouse is a member of the military and you live in New   ner in a civil union. (See “Filing Status” on page 5.)

Jersey but choose a different state as your legal residence,     Name and Address
you are not subject to tax on wages earned in New Jersey and     • Joint return. Write the name and address of the decedent 
you should not file Form NJ-1040. However, if you had other        and the surviving spouse in the name and address 
types of income from New Jersey, or if you had New Jersey          fields. Print “Deceased” and the date of death above the 
tax withheld in error, or made estimated payments, you should      decedent’s name.
file a New Jersey Nonresident Income Tax Return (Form 
NJ-1040NR.)                                                      • Other filing status. Write the decedent’s name in the 
                                                                   name field and the personal representative’s name and 
For more information on military spouses, see GIT-7, Military      address in the remaining fields. Print “Deceased” and the 
Personnel and Families.                                            date of death above the decedent’s name.
Military Extensions                                              Exemptions and Deductions. Prorate exemptions and deduc-
If you are not able to file on time because of distance, injury, tions only if the decedent was a New Jersey resident for part of 
or hospitalization as a result of being on active duty with the  the year and a nonresident for part of the year.
Armed Forces of the United States, you will automatically re-
ceive a six-month extension by enclosing an explanation when     Signatures
filing the return.                                               • Personal representative. A personal representative filing 
                                                                   on behalf of a deceased taxpayer must sign the return in 
Combat Zone. New Jersey allows extensions of time to file          their official capacity. If it is a joint return, the surviving 
Income Tax returns and pay any tax due for members of the          spouse also must sign. 
Armed Forces and civilians providing support to the Armed        • No personal representative. If filing a return when 
Forces serving in an area that has been declared a “combat         there is no personal representative for the deceased, the 
zone” by executive order of the President of the United States     surviving spouse signs the return and writes “Filing as 
or a “qualified hazardous duty area” by federal statute.           Surviving Spouse” or “Filing as Surviving Civil Union 
                                                                   Partner” in the signature section.
Once you leave the combat zone or qualified hazardous duty 
area, you have 180 days to file your tax return and pay tax due. • No personal representative and no surviving spouse. 
                                                                   If there is no personal representative and there is no 
In addition, if you are hospitalized outside New Jersey as a       surviving spouse, the person in charge of the decedent’s 
result of injuries you received while serving in a combat zone     property must file and sign the return as “Personal 
or qualified hazardous duty area, you have 180 days from the       Representative.”
time you leave the hospital or you leave the combat zone or 
hazardous duty area, whichever is later.                         If there is a refund due and you want us to issue the check to 
                                                                 the decedent’s surviving spouse or estate:
No interest or penalties will be assessed during a valid exten-  •  Enclose a copy of the decedent’s death certificate (if an 
sion for service in a combat zone or qualified hazardous duty      estate, also include the Surrogate’s Short Certificate); 
area. This extension also applies to your spouse if you file a     and
joint return.
                                                                 •  Fill in the oval below the signature line.
                   Enclose a statement of explanation with your 
                   return when you file that includes the reason Income in Respect of a Decedent. If you had the right to 
for the extension.                                               receive income that the deceased person would have received 
                                                                 had they lived, and the income was not included on the de-
For more information on military personnel, see GIT-7, Mili-     cedent’s final return, you must report it on your own return 
tary Personnel and Families.                                     when you receive it. Include the income on line 26 as “Other” 
                                                                 income.

- 49 -

                                                  2021 Form NJ-1040                                                            47

Amended Returns                                                  Privacy Act Notification
File an amended return, Form NJ-1040X, and pay any tax due       The Division of Taxation uses your Social Security number 
if:                                                              primarily to account for and give credit for tax payments. We 
    •  You receive an additional tax statement (W-2 or 1099)     also use Social Security numbers to administer and enforce 
     after filing your return; or                                all tax laws for which we are responsible. In addition, the 
                                                                 Division is required by law to forward an annual list to the 
    •  You find that you made a mistake on your previously 
                                                                 Administrative Office of the Courts containing the names, 
     filed return; or
                                                                 addresses, and Social Security numbers of individuals who 
    •  There are any changes in your federal income tax (e.g.,   file a New Jersey tax return or Property Tax Credit/Wounded 
     federal earned income credit or credit for dependent        Warrior Caregivers Credit application. This list will be used 
     and child care expenses). The amended resident return,      to avoid duplication of names on jury lists. The Division also 
     Form NJ-1040X, must be filed within 90 days.                is required to transmit to the Department of Human Services 
                                                                 (DHS) annually information from New Jersey tax returns that 
After You Complete the Form                                      will permit DHS to identify individuals who do not have health 
    •  Do not staple, paper clip, tape, or use any other type of insurance and who may be eligible for Medicaid or the NJ 
     fastening device.                                           FamilyCare program.
    •  Check name, address, Social Security number, and 
     county/municipality code for accuracy.                      Federal/State Tax Agreement
    •  Send only one return per envelope.                        The Division of Taxation and the Internal Revenue Service 
                                                                 have entered into a Federal/State Agreement to exchange 
    •  Enclose all supporting documents, forms, and schedules.
                                                                 Income Tax information in order to verify the accuracy and 
    •  Keep a copy of your return and all supporting docu-       consistency of information reported on federal and New Jersey 
     ments, schedules, and worksheets until the statute of       Income Tax returns.
     limitations has expired for each return. Generally, this 
     is three years after the filing date or two years from the 
     date the tax was paid, whichever is later.                  Fraudulent Return
    •  If you filed your original return and need to make        You may be liable for a penalty up to $7,500, or imprisonment 
     changes or correct mistakes, you must file an amended       for three to five years, or both, if you deliberately fail to file a 
     return (NJ-1040X). Do not refile Form NJ-1040.              return, file a fraudulent return, or attempt to evade paying your 
                                                                 tax.

                                       Use of Form NJ-1040-HW
If you are not required to file Form NJ-1040 because your        •  You were 65 or older or blind or disabled on the last day 
income was at or below the filing threshold (see page 3), you        of the tax year; and
may be able to use Form NJ-1040-HW to apply for a Property       •  You did not own your main home in New Jersey on 
Tax Credit and/or a Wounded Warrior Caregivers Credit.               October 1, 2021.

                                                                 Homeowner on October 1, 2021
Property Tax Credit                                              If you were a homeowner on October 1, 2021, and met the eli-
If you were either a homeowner or a tenant and you met the el-   gibility requirements, your Property Tax Credit will automati-
igibility requirements for a Property Tax Credit (see page 23),  cally be included with your Homestead Benefit, as long as you 
you qualify for a credit of $50 ($25 if you and your spouse file file the Homestead Benefit application. 
separate returns but maintained the same principal residence 
(main home)). 
                                                                 Wounded Warrior Caregivers Credit
Complete Part I, Form NJ-1040-HW, to apply for the Prop-         If you provided care for a relative who was a qualifying 
erty Tax Credit ONLY if:                                         armed services member, you qualify for a credit of $675 or the 
    •  You do not file a 2021 Form NJ-1040; and                  amount of the service member’s federal disability compensa-
    •  Your New Jersey gross income for 2021 was not more        tion, whichever is less. See page 41 for information on who 
     than $20,000, or $10,000 if your filing status is single    is considered a “relative” and who is considered a “qualifying 
     or married/CU partner, filing separate return (part-year    armed services member.” 
     residents must use income for the entire year); and

- 50 -

48 2021 Form NJ-1040

Complete Part II, Form NJ-1040-HW, to apply for the
Part I — Property Tax Credit
Wounded Warrior Caregivers Credit ONLY if you:
• Do not file a 2021 Form NJ-1040; and Homeowner or Tenant During 2021
• Your New Jersey gross income for 2021 was not more (Line 7)
than $20,000, or $10,000 if your filing status is single Indicate whether at any time during 2021 you either owned or
or married/CU partner, filing separate return (part-year rented a home in New Jersey that you occupied as your main
residents must use income for the entire year). home on which property taxes or rent were paid. Fill in only
one oval. You may be asked to provide proof of property taxes
When to File or rent paid on your main home at a later time.

Residents have until April 18, 2022, to file Form NJ-1040-HW If you answer “None” here, you are not eligible for a Prop-
for 2021. erty Tax Credit. Do not complete Part I.

Identification Section Age 65 or Older or Blind or Disabled
(Lines 8a and 8b)
Name and Address
Line 8a — Age 65 or Older. Indicate whether you were 65 or
Place the peel-off label from the front of this booklet in the
older on the last day of the 2021 Tax Year. Fill in the appro-
name and address sec tion at the top of the application. Do not
priate oval to the right of “Yourself.” If you are filing a joint
use the label if any of the information is incorrect. If your
application, fill in the appropriate oval to the right of “Spouse/
label contains incorrect information or you do not have a label,
CU partner.”
print or type the information in the spaces provided. If you are
filing jointly, include your spouse’s name. Proof of Age. You must enclose proof of age such as a copy of
a birth certificate, driver’s license, or church records the first
Fill in the “Change of Address” oval if your address has
time you indicate that you (or your spouse) are 65 or older.
changed since you last filed a New Jersey return or if any of
the address information on your label is incorrect. Line 8b — Blind or Disabled. Indicate whether you were
blind or disabled on the last day of the 2021 Tax Year. Fill in
the ap propriate oval to the right of “Yourself.” If you are filing
Social Security Number
a joint application, fill in the appropriate oval to the right of
You must enter your Social Security number in the boxes
“Spouse/CU partner.”
provided on the return, one digit in each box. If you are fil-
ing jointly, enter both filers’ numbers in the same order as the Proof of Disability. You must enclose a copy of the doctor’s
names. If you (or your spouse) do not have a Social Security certificate or other medical records evidencing legal blindness
number, see “Social Security Number” on page 5 for more or total and permanent disability the first time you indicate that
information. you (or your spouse) are blind or disabled.

Fill in the “Yes” ovals only if you or your spouse met the
County/Municipality Code qualifications; they do not apply to your dependents or do-
Enter the four-digit code of your current residence from the mestic partner.
table on page 50. Enter one digit in each box.
If you answer “No” to the questions at line 8a and line 8b
for both yourself and your spouse/CU partner, do not com-
Filing Status (Lines 1–5) plete Part I.
You must use the same filing status on Form NJ-1040-HW as
you would have used if you had filed a New Jersey Income
Tax return. Indicate the appropriate filing status. Fill in only Homeowner on October 1, 2021 (Line 9)
one oval. For more information, see “Filing Status” on page 5. If you owned and occupied a home in New Jersey that was
your main home on October 1, 2021, and property taxes were
paid on that home, fill in the “Yes” oval.
NJ Residency Status (Line 6)
If you were a New Jersey resident for only part of the year, list If you answer “Yes” here, do not file this application un-
the month and day in the tax year your residency began and less you are completing Part II. If you are eligible and file
the month and day in the tax year it ended. For example, if for a 2021 Homestead Benefit, your Property Tax Credit will
you moved to New Jersey August 4, 2021, enter 08/04/21 to automatically be included with your Homestead Benefit. In-
12/31/21. formation about the 2021 Homestead Benefit will be posted
on the Division’s website at nj.gov/treasury/taxation/home-
stead/geninf.shtml as it becomes available. Or you can call
1 (888) 238-1233.

- 51 -

2021 Form NJ-1040 49

If you are filing for a deceased taxpayer and you want the Di-
Part II — Wounded Warrior
vision to issue the check to the decedent’s surviving spouse or
Caregivers Credit estate:
• Enclose a copy of the decedent’s death certificate (if an
Eligibility (Line 10)
estate, also include the Surrogate’s Short Certificate);
If you provided care for a relative who was a qualifying
and
armed services member, fill in the “Yes” oval. (See page 41
for information on who is considered a “relative” and who is • Fill in the oval below the signature line.

considered a “qualifying armed services member.”) If you an- For information about authorizing the Division of Taxation to
swer “Yes,” enter the name and Social Security number of the discuss your return and enclosures with your paid preparer, see
qualifying service member. Also, enter your relationship to the “Preparer Authorization” on page 44.
service member.

If you answer “No” here, you are not eligible for a
Where to Mail Your Application
Wounded Warrior Caregivers Credit. Do not complete
Part II. Use the envelope in your booklet to mail Form NJ-1040-HW
and related enclosures. Send only one application per enve-
lope. Use the return address label from the flap of the envelope
Credit Calculation (Lines 11a–11c) addressed to:
Line 11a — Enter the amount of the 2021 federal disability State of New Jersey
compensation of the qualifying armed services member for Division of Taxation
whom you provided care. Revenue Processing Center – Refunds
Line 11b — The maximum credit is $675. PO Box 555
Line 11c — Enter the lesser of line 11a or line 11b. Trenton NJ 08647-0555

Multiple Caregivers (Line 12)
If you were the only caregiver during the tax year for the
service member indicated on line 10, fill in the “Yes” oval.
If someone else provided care for the same person, fill in the
“No” oval.
If you answer “No” here, enter your percentage of the total
care expenses for the year. When two or more people care for
the same person, the credit is apportioned based on their share
of total care expenses.

Credit Amount (Line 13)
If you answered “Yes” at line 12, enter the amount from
line 11c. If you answered “No” at line 12, multiply line 11c by
the percentage on line 12.

Enclose a copy of your caregiver approval letter with your
application. You may be required to submit additional docu-
mentation to verify your eligibility.

Signature
Sign and date your application in blue or black ink. Both
spouses must sign a joint appli cation. The sig nature(s) on the
form you file must be original; photocopied signa tures are
not acceptable. We cannot process an application without the
proper signatures and will return it to you. This may delay the
payment of your credit(s).

- 52 -

50                            2021 NJ-1040 County/Municipality Codes

Enter your code in the boxes below the Social Security number boxes on Form NJ-1040 or Form NJ-1040-HW. These codes are for Division of Taxation 
purposes only. If the place where you live is not listed, go to www.state.nj.us/nj/gov/county/localities.html to get the name of your municipality.
Municipality             Code Municipality                      Code Municipality                            Code  Municipality                    Code
ATLANTIC COUNTY               Ridgewood Village                 0251 Gibbsboro Borough                        0413 Nutley Township                 0716
Absecon City             0101 River Edge Borough                0252 Gloucester City                          0414 Orange City                     0717
Atlantic City            0102 River Vale Township               0253 Gloucester Township                      0415 Roseland Borough                0718
Brigantine City          0103 Rochelle Park Township            0254 Haddon Township                          0416 South Orange Village Twp.       0719
Buena Borough            0104 Rockleigh Borough                 0255 Haddonfield Borough                      0417 Verona Township                 0720
Buena Vista Township     0105 Rutherford Borough                0256 Haddon Heights Borough                   0418 West Caldwell Township          0721
Corbin City              0106 Saddle Brook Township             0257 Hi-Nella Borough                         0419 West Orange Township            0722
Egg Harbor City          0107 Saddle River Borough              0258 Laurel Springs Borough                   0420
Egg Harbor Township      0108 South Hackensack Twp.             0259 Lawnside Borough                         0421 GLOUCESTER COUNTY
Estell Manor City        0109 Teaneck Township                  0260 Lindenwold Borough                       0422 Clayton Borough                 0801
Folsom Borough           0110 Tenafly Borough                   0261 Magnolia Borough                         0423 Deptford Township               0802
Galloway Township        0111 Teterboro Borough                 0262 Merchantville Borough                    0424 East Greenwich Township         0803
Hamilton Township        0112 Upper Saddle River Bor.           0263 Mount Ephraim Borough                    0425 Elk Township                    0804
Hammonton Town           0113 Waldwick Borough                  0264 Oaklyn Borough                           0426 Franklin Township               0805
Linwood City             0114 Wallington Borough                0265 Pennsauken Township                      0427 Glassboro Borough               0806
Longport Borough         0115 Washington Township               0266 Pine Hill Borough                        0428 Greenwich Township              0807
Margate City             0116 Westwood Borough                  0267 Pine Valley Borough                      0429 Harrison Township               0808
Mullica Township         0117 Woodcliff Lake Borough            0268 Runnemede Borough                        0430 Logan Township                  0809
Northfield City          0118 Wood-Ridge Borough                0269 Somerdale Borough                        0431 Mantua Township                 0810
Pleasantville City       0119 Wyckoff Township                  0270 Stratford Borough                        0432 Monroe Township                 0811
Port Republic City       0120                                        Tavistock Borough                        0433 National Park Borough           0812
Somers Point City        0121 BURLINGTON COUNTY                      Voorhees Township                        0434 Newfield Borough                0813
Ventnor City             0122 Bass River Township               0301 Waterford Township                       0435 Paulsboro Borough               0814
Weymouth Township        0123 Beverly City                      0302 Winslow Township                         0436 Pitman Borough                  0815
                              Bordentown City                   0303 Woodlynne Borough                        0437 South Harrison Township         0816
BERGEN COUNTY                 Bordentown Township               0304                                               Swedesboro Borough              0817
Allendale Borough        0201 Burlington City                   0305 CAPE MAY COUNTY                               Washington Township             0818
Alpine Borough           0202 Burlington Township               0306 Avalon Borough                           0501 Wenonah Borough                 0819
Bergenfield Borough      0203 Chesterfield Township             0307 Cape May City                            0502 West Deptford Township          0820
Bogota Borough           0204 Cinnaminson Township              0308 Cape May Point Borough                   0503 Westville Borough               0821
Carlstadt Borough        0205 Delanco Township                  0309 Dennis Township                          0504 Woodbury City                   0822
Cliffside Park Borough   0206 Delran Township                   0310 Lower Township                           0505 Woodbury Heights Borough  0823
Closter Borough          0207 Eastampton Township               0311 Middle Township                          0506 Woolwich Township               0824
Cresskill Borough        0208 Edgewater Park Township           0312 North Wildwood City                      0507
Demarest Borough         0209 Evesham Township                  0313 Ocean City                               0508 HUDSON COUNTY 
Dumont Borough           0210 Fieldsboro Borough                0314 Sea Isle City                            0509 Bayonne City                    0901
East Rutherford Borough  0212 Florence Township                 0315 Stone Harbor Borough                     0510 East Newark Borough             0902
Edgewater Borough        0213 Hainesport Township               0316 Upper Township                           0511 Guttenberg Town                 0903
Elmwood Park Borough     0211 Lumberton Township                0317 West Cape May Borough                    0512 Harrison Town                   0904
Emerson Borough          0214 Mansfield Township                0318 West Wildwood Borough                    0513 Hoboken City                    0905
Englewood City           0215 Maple Shade Township              0319 Wildwood City                            0514 Jersey City                     0906
Englewood Cliffs Borough 0216 Medford Township                  0320 Wildwood Crest Borough                   0515 Kearny Town                     0907
Fair Lawn Borough        0217 Medford Lakes Borough             0321 Woodbine Borough                         0516 North Bergen Township           0908
Fairview Borough         0218 Moorestown Township               0322                                               Secaucus Town                   0909
Fort Lee Borough         0219 Mount Holly Township              0323 CUMBERLAND COUNTY                             Union City                      0910
Franklin Lakes Borough   0220 Mount Laurel Township             0324 Bridgeton City                           0601 Weehawken Township              0911
Garfield City            0221 New Hanover Township              0325 Commercial Township                      0602 West New York Town              0912
Glen Rock Borough        0222 North Hanover Township            0326 Deerfield Township                       0603
Hackensack City          0223 Palmyra Borough                   0327 Downe Township                           0604 HUNTERDON COUNTY 
Harrington Park Borough  0224 Pemberton Borough                 0328 Fairfield Township                       0605 Alexandria Township             1001
Hasbrouck Heights Bor.   0225 Pemberton Township                0329 Greenwich Township                       0606 Bethlehem Township              1002
Haworth Borough          0226 Riverside Township                0330 Hopewell Township                        0607 Bloomsbury Borough              1003
Hillsdale Borough        0227 Riverton Borough                  0331 Lawrence Township                        0608 Califon Borough                 1004
Ho Ho Kus Borough        0228 Shamong Township                  0332 Maurice River Township                   0609 Clinton Town                    1005
Leonia Borough           0229 Southampton Township              0333 Millville City                           0610 Clinton Township                1006
Little Ferry Borough     0230 Springfield Township              0334 Shiloh Borough                           0611 Delaware Township               1007
Lodi Borough             0231 Tabernacle Township               0335 Stow Creek Township                      0612 East Amwell Township            1008
Lyndhurst Township       0232 Washington Township               0336 Upper Deerfield Twp.                     0613 Flemington Borough              1009
Mahwah Township          0233 Westampton Township               0337 Vineland City                            0614 Franklin Township               1010
Maywood Borough          0234 Willingboro Township              0338                                               Frenchtown Borough              1011
Midland Park Borough     0235 Woodland Township                 0339 ESSEX COUNTY                                  Glen Gardner Borough            1012
Montvale Borough         0236 Wrightstown Borough               0340 Belleville Township                      0701 Hampton Borough                 1013
Moonachie Borough        0237                                        Bloomfield Township                      0702 High Bridge Borough             1014
New Milford Borough      0238 CAMDEN COUNTY                          Caldwell Borough                         0703 Holland Township                1015
North Arlington Borough  0239 Audubon Borough                   0401 Cedar Grove Township                     0704 Kingwood Township               1016
Northvale Borough        0240 Audubon Park Borough              0402 East Orange City                         0705 Lambertville City               1017
Norwood Borough          0241 Barrington Borough                0403 Essex Fells Township                     0706 Lebanon Borough                 1018
Oakland Borough          0242 Bellmawr Borough                  0404 Fairfield Township                       0707 Lebanon Township                1019
Old Tappan Borough       0243 Berlin Borough                    0405 Glen Ridge Borough                       0708 Milford Borough                 1020
Oradell Borough          0244 Berlin Township                   0406 Irvington Township                       0709 Raritan Township                1021
Palisades Park Borough   0245 Brooklawn Borough                 0407 Livingston Township                      0710 Readington Township             1022
Paramus Borough          0246 Camden City                       0408 Maplewood Township                       0711 Stockton Borough                1023
Park Ridge Borough       0247 Cherry Hill Township              0409 Millburn Township                        0712 Tewksbury Township              1024
Ramsey Borough           0248 Chesilhurst Borough               0410 Montclair Township                       0713 Union Township                  1025
Ridgefield Borough       0249 Clementon Borough                 0411 Newark City                              0714 West Amwell Township            1026
Ridgefield Park Village  0250 Collingswood Borough              0412 North Caldwell Borough                   0715

- 53 -

                                 2021 NJ-1040 County/Municipality Codes                                                                            51

Enter your code in the boxes below the Social Security number boxes on Form NJ-1040 or Form NJ-1040-HW. These codes are for Division of Taxation 
purposes only. If the place where you live is not listed, go to www.state.nj.us/nj/gov/county/localities.html to get the name of your municipality.
Municipality             Code    Municipality                   Code Municipality                            Code Municipality                     Code
MERCER COUNTY                    Monmouth Beach Borough         1334 Lavallette Borough                      1516 Watchung Borough                 1821
East Windsor Township    1101    Neptune City Borough           1336 Little Egg Harbor Twp.                  1517
Ewing Township           1102    Neptune Township               1335 Long Beach Township                     1518 SUSSEX COUNTY 
Hamilton Township        1103    Ocean Township                 1337 Manchester Township                     1519 Andover Borough                  1901
Hightstown Borough       1104    Oceanport Borough              1338 Mantoloking Borough                     1520 Andover Township                 1902
Hopewell Borough         1105    Red Bank Borough               1339 Ocean Gate Borough                      1522 Branchville Borough              1903
Hopewell Township        1106    Roosevelt Borough              1340 Ocean Township                          1521 Byram Township                   1904
Lawrence Township        1107    Rumson Borough                 1341 Pine Beach Borough                      1523 Frankford Township               1905
Pennington Borough       1108    Sea Bright Borough             1342 Plumsted Township                       1524 Franklin Borough                 1906
Princeton                1114    Sea Girt Borough               1343 Point Pleasant Borough                  1525 Fredon Township                  1907
Robbinsville Township    1112    Shrewsbury Borough             1344 Pt. Pleasant Beach Borough  1526             Green Township                   1908
Trenton City             1111    Shrewsbury Township            1345 Seaside Heights Borough                 1527 Hamburg Borough                  1909
West Windsor Township    1113    Spring Lake Borough            1347 Seaside Park Borough                    1528 Hampton Township                 1910
                                 Spring Lake Heights Bor.       1348 Ship Bottom Borough                     1529 Hardyston Township               1911
MIDDLESEX COUNTY                 Tinton Falls Borough           1349 South Toms River Borough                1530 Hopatcong Borough                1912
Carteret Borough         1201    Union Beach Borough            1350 Stafford Township                       1531 Lafayette Township               1913
Cranbury Township        1202    Upper Freehold Township        1351 Surf City Borough                       1532 Montague Township                1914
Dunellen Borough         1203    Wall Township                  1352 Toms River Township                     1508 Newton Town                      1915
East Brunswick Township  1204    West Long Branch Borough  1353      Tuckerton Borough                       1533 Ogdensburg Borough               1916
Edison Township          1205                                                                                     Sandyston Township               1917
Helmetta Borough         1206    MORRIS COUNTY                       PASSAIC COUNTY                               Sparta Township                  1918
Highland Park Borough    1207    Boonton Town                   1401 Bloomingdale Borough                    1601 Stanhope Borough                 1919
Jamesburg Borough        1208    Boonton Township               1402 Clifton City                            1602 Stillwater Township              1920
Metuchen Borough         1209    Butler Borough                 1403 Haledon Borough                         1603 Sussex Borough                   1921
Middlesex Borough        1210    Chatham Borough                1404 Hawthorne Borough                       1604 Vernon Township                  1922
Milltown Borough         1211    Chatham Township               1405 Little Falls Township                   1605 Walpack Township                 1923
Monroe Township          1212    Chester Borough                1406 North Haledon Borough                   1606 Wantage Township                 1924
New Brunswick City       1213    Chester Township               1407 Passaic City                            1607
North Brunswick Township  1214   Denville Township              1408 Paterson City                           1608 UNION COUNTY 
Old Bridge Township      1215    Dover Town                     1409 Pompton Lakes Borough                   1609 Berkeley Heights Twp.            2001
Perth Amboy City         1216    East Hanover Township          1410 Prospect Park Borough                   1610 Clark Township                   2002
Piscataway Township      1217    Florham Park Borough           1411 Ringwood Borough                        1611 Cranford Township                2003
Plainsboro Township      1218    Hanover Township               1412 Totowa Borough                          1612 Elizabeth City                   2004
Sayreville Borough       1219    Harding Township               1413 Wanaque Borough                         1613 Fanwood Borough                  2005
South Amboy City         1220    Jefferson Township             1414 Wayne Township                          1614 Garwood Borough                  2006
South Brunswick Township  1221   Kinnelon Borough               1415 West Milford Township                   1615 Hillside Township                2007
South Plainfield Borough 1222    Lincoln Park Borough           1416 Woodland Park Borough                   1616 Kenilworth Borough               2008
South River Borough      1223    Long Hill Township             1430                                              Linden City                       2009
Spotswood Borough        1224    Madison Borough                1417 SALEM COUNTY                                 Mountainside Borough              2010
Woodbridge Township      1225    Mendham Borough                1418 Alloway Township                        1701 New Providence Borough            2011
                                 Mendham Township               1419 Carneys Point Township                  1702 Plainfield City                   2012
MONMOUTH COUNTY                  Mine Hill Township             1420 Elmer Borough                           1703 Rahway City                      2013
Aberdeen Township        1301    Montville Township             1421 Elsinboro Township                      1704 Roselle Borough                  2014
Allenhurst Borough       1302    Morris Plains Borough          1423 Lower Alloways Crk. Twp.                1705 Roselle Park Borough             2015
Allentown Borough        1303    Morris Township                1422 Mannington Township                     1706 Scotch Plains Township           2016
Asbury Park City         1304    Morristown Town                1424 Oldmans Township                        1707 Springfield Township             2017
Atlantic Highlands Borough  1305 Mountain Lakes Borough         1425 Penns Grove Borough                     1708 Summit City                      2018
Avon-by-the-Sea Borough  1306    Mt. Arlington Borough          1426 Pennsville Township                     1709 Union Township                   2019
Belmar Borough           1307    Mt. Olive Township             1427 Pilesgrove Township                     1710 Westfield Town                   2020
Bradley Beach Borough    1308    Netcong Borough                1428 Pittsgrove Township                     1711 Winfield Township                2021
Brielle Borough          1309    Parsippany-Troy Hills Twp.  1429    Quinton Township                        1712
Colts Neck Township      1310    Pequannock Township            1431 Salem City                              1713 WARREN COUNTY 
Deal Borough             1311    Randolph Township              1432 Upper Pittsgrove Twp.                   1714 Allamuchy Township               2101
Eatontown Borough        1312    Riverdale Borough              1433 Woodstown Borough                       1715 Alpha Borough                    2102
Englishtown Borough      1313    Rockaway Borough               1434                                              Belvidere Town                   2103
Fair Haven Borough       1314    Rockaway Township              1435 SOMERSET COUNTY                              Blairstown Township              2104
Farmingdale Borough      1315    Roxbury Township               1436 Bedminster Township                     1801 Franklin Township                2105
Freehold Borough         1316    Victory Gardens Borough        1437 Bernards Township                       1802 Frelinghuysen Township           2106
Freehold Township        1317    Washington Township            1438 Bernardsville Borough                   1803 Greenwich Township               2107
Hazlet Township          1318    Wharton Borough                1439 Bound Brook Borough                     1804 Hackettstown Town                2108
Highlands Borough        1319                                        Branchburg Township                     1805 Hardwick Township                2109
Holmdel Township         1320    OCEAN COUNTY                        Bridgewater Township                    1806 Harmony Township                 2110
Howell Township          1321    Barnegat Township              1501 Far Hills Borough                       1807 Hope Township                    2111
Interlaken Borough       1322    Barnegat Light Borough         1502 Franklin Township                       1808 Independence Township            2112
Keansburg Borough        1323    Bay Head Borough               1503 Green Brook Township                    1809 Knowlton Township                2113
Keyport Borough          1324    Beach Haven Borough            1504 Hillsborough Township                   1810 Liberty Township                 2114
Lake Como Borough        1346    Beachwood Borough              1505 Manville Borough                        1811 Lopatcong Township               2115
Little Silver Borough    1325    Berkeley Township              1506 Millstone Borough                       1812 Mansfield Township               2116
Loch Arbour Village      1326    Brick Township                 1507 Montgomery Township                     1813 Oxford Township                  2117
Long Branch City         1327    Eagleswood Township            1509 North Plainfield Borough                1814 Phillipsburg Town                2119
Manalapan Township       1328    Harvey Cedars Borough          1510 Peapack & Gladstone Bor.                1815 Pohatcong Township               2120
Manasquan Borough        1329    Island Heights Borough         1511 Raritan Borough                         1816 Washington Borough               2121
Marlboro Township        1330    Jackson Township               1512 Rocky Hill Borough                      1817 Washington Township              2122
Matawan Borough          1331    Lacey Township                 1513 Somerville Borough                      1818 White Township                   2123
Middletown Township      1332    Lakehurst Borough              1514 South Bound Brook Bor.                  1819
Millstone Township       1333    Lakewood Township              1515 Warren Township                         1820

- 54 -

52                                                     2021 NJ-1040 Tax Table

        2021 New Jersey Tax Table
        Use this table if your New Jersey taxable income on line  41is less than $100,000.                         If your taxable 
        income is $100,000 or more, you must use the Tax Rate Schedules on page 61.

           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 41 of Form NJ-1040 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 42 of Form NJ-1040.

             If Line 41 (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-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 55 -

                                                       2021 NJ-1040 Tax Table                                                             53

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 56 -

54                                                     2021 NJ-1040 Tax Table

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 57 -

                                                       2021 NJ-1040 Tax Table                                                             55

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 58 -

56                                                     2021 NJ-1040 Tax Table

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 59 -

                                                       2021 NJ-1040 Tax Table                                                             57

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 60 -

58                                                     2021 NJ-1040 Tax Table

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 61 -

                                                       2021 NJ-1040 Tax Table                                                             59

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

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60                                                     2021 NJ-1040 Tax Table

2021 NEW JERSEY TAX TABLE (NJ-1040)
If Line 41          And You        If Line 41          And You        If Line 41          And You        If Line 41          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

- 63 -

                                 2021 NJ-1040 Tax Rate Schedules                                      61

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 41) is: Line 41      Line 41 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 41) is: Line 41      Line 41 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   =    _________

                                Printed on          Recycled Paper

- 64 -

62                                                     2021 Form NJ-1040

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 various 
 (609) 826-4400. Touch-tone phones only.                                   locations throughout the State. Call the Automated Tax Information 
 ♦  Listen to recorded tax information on many topics.                     System or visit our website for the address of the center nearest you.
 ♦  Order certain forms and publications through our message system.
 ♦  Get information on 2021 refunds from ARIS, our  Automated 
   Refund Inquiry System, 7 days a week (hours may vary).                To Get Forms…
                                                                         ♦  Call New Jersey’s Forms Request System at 1 (800) 323-4400  
 Contact our Customer Service Center                                       (within NJ, NY, PA, DE, and MD) or (609) 826-4400. Touch-tone 
 (609) 292-6400 – Speak directly to a representative for tax               phones only 
 information and assistance. See website for hours of operation.         ♦ Visit our website at: 
 Deaf, Hard of Hearing, Deaf-Blind, Speech Disability                      nj.gov/treasury/taxation/prntgit.shtml 
 Visit njrelay.com or call 711.                                          ♦ Write to:  NJ Division of Taxation
                                                                               Taxpayer Forms Services
online…                                                                        PO Box 269
 Visit the New Jersey Division of Taxation Website                             Trenton, NJ 08695-0269
 Many State tax forms and publications are available on our  
 website at:
 nj.gov/taxation                                                         Who Can Help…
 You can also reach us by email with general State tax questions at:     Trained volunteers in the VITA (Volunteer Income Tax Assistance) and 
 nj.taxation@treas.nj.gov                                                TCE (Tax Counseling for the Elderly) programs are available to help 
 Do not include confidential information such as Social Security or      prepare both federal and State returns at locations throughout New 
 federal tax identification numbers, liability or payment amounts, dates Jersey. For the location nearest you, contact the Division’s Customer 
 of birth, or bank account numbers in your email.                        Service Center at (609) 292-6400 or the Internal Revenue Service.
 Subscribe to NJ Tax E-News, the Division of Taxation’s online 
 information service, at:                                                New Jersey Earned Income Tax Credit…
 nj.gov/treasury/taxation/listservice.shtml                              Call the Customer Service Center
                                                                         (609) 292-6400 – See website for hours of operation.

NJ TaxTalk
TaxTalk provides recorded information on many New Jersey tax topics and is available 24 hours a day, 7 days a week. Select the 3-digit number of the 
topic you want to hear. Then, from a touch-tone phone, call 1 (800) 323-4400 (within NJ, NY, PA, DE, and MD) or (609) 826-4400. Have paper and 
pencil available to take notes. Additional topics may become available after the printing of this booklet.

                                                   TaxTalk – Topic Codes
NJ INCOME TAX INFORMATION FOR               112  Pennsylvania Residents Working in                        123  Civil Union Partners
INDIVIDUALS                                            New Jersey/New Jersey Residents                    124  Part-Year Residents
Filing Your New Jersey Return                          Working in Pennsylvania                            128  Deceased Taxpayers
100  Who Must File                          114  Nonresidents                                             130  Personal Exemptions
101  Military Personnel Resident Defined    115  Nonresidents: Estimated Tax on                           131  Domestic Partnership Exemption
   & Income Tax Filing Requirements                    Income From the Sale or Transfer of                132  Dependent Exemptions
102  Military Personnel Nonresident                    New Jersey Real Estate                             133  Dependents Attending Colleges 
   Defined & Income Tax Filing              116  Mailing Your Return With Refunds                         Exemptions
   Requirements                                        or No Tax Due                                      134  New Jersey Earned Income Tax 
103  How and When to File an Extension      118  Mailing Your Return With Payments                        Credit
104  Military Extensions                               Due                                                135  Property Tax Deduction or Credit
105  How and When to Amend                  119  Mailing Your Property Tax Credit                         136  Deductions
106  Penalties, Interest & Collection Fees             Applications Only (Without NJ-1040                 138  Reporting Wages 
108  Who is Required to Make Estimated                 Tax Returns)                                       140  Nontaxable Income
   Tax Payments                             120  How to Pay                                               142  Reporting Capital Gain Income
110  Interest on Underpayment of            Completing Your New Jersey Return                             143  Reporting a Gain From the Sale of a 
   Estimated Tax Payments                   121  Social Security Number                                   Principal Residence (Main Home)
                                            122  Filing Status

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                                             2021 Form NJ-1040                                                           63

144  Reporting Net Profits From Your     Income Tax Withholding Information         Other Fees and Taxes
    Business                             for Businesses                             609  9-1-1 System and Emergency 
145  Reporting Distributive Share of     412  Reporting and Remitting NJ Income         Response Fee
    Partnership Income                       Tax Withheld                           610  Atlantic City Luxury Tax, Sales Tax, 
146  Reporting Net Pro Rata Share of S   414  Reconciling Tax Withheld With Form        and Other Fees
    Corporation Income                       NJ-W-3                                 612  Atlantic City Casino Hotel Parking 
147  Use Tax Due on Out-of-State         416  Employee’s Withholding Allowance          Fee
    Purchases                                Certificates, Forms W-4 and NJ-W-4     614  Cape May County Tourism Tax and 
148  Withholdings and Payments           420  Withholding New Jersey Income             Assessment
150  Claiming Credit for Income or Wage      Taxes                                  618  Domestic Security Fee
    Tax Paid to Another  Jurisdiction    421  Withholding New Jersey Income         620  Hotel/Motel State Occupancy Fee 
152  Claiming Excess Unemployment            Taxes for Contractor Services              and Municipal Occupancy Tax
    and Disability                       422 Penalties, Interest & Collection Fees  621  Motor Vehicle Tire Fee
Pension and IRA Information              Sales and Use Tax Information for          OTHER NJ TAX INFORMATION 
154  Pension Income                      Businesses
156  Pension Exclusion                   424  Collecting Sales Tax                  New Jersey Division of Taxation 
157  Employer Post-Retirement            426  Use Tax                               Regional Offices
    Contributions to Section 403(b) Plan 428  Annual Use Tax                        702  Camden Office
158  IRA Distributions                   429  New Jersey Sales and Use Tax          704  Fair Lawn Office
160  Establishing Your Roth IRA              EZ File Systems for Filing Forms       705  Neptune Office
162  Qualified Distributions From a Roth     ST-50/ST-51                            706  Newark Office
    IRA                                  430  Filing Forms ST-50/ST-51              708 Galloway Office
164  Nonqualified Distributions From a   432  Pay Your Taxes Electronically         710  Somerville Office
    Roth IRA                             434  Penalties, Interest & Collection Fees 712  Trenton Office
                                         442  Urban Enterprise Zone                 Identity Theft
NJ PROPERTY TAX RELIEF                                                              726  Identity Theft
PROGRAMS                                 Lease and Rental Information for 
                                         Businesses                                 Income Tax Refund Information
Homestead Benefit                        444  Lease and Rental Transactions         713  How to Check the Status of Your 
228  General Information on the          448  Domestic Security Fee                     Income Tax Refund
    Homestead Benefit for Homeowners
231  Homestead Benefit Amounts for       Other Fees and Taxes                       Other Ways to Contact the Division
    Homeowners                           449  9-1-1 System and Emergency            714  Other Ways to Contact the Division
233  How to Check the Status of Your         Response Fee                           Taxpayers’ Bill of Rights
    Homestead Benefit                    454  Domestic Security Fee                 718  Taxpayers’ Bill of Rights
                                         456  Hotel/Motel State Occupancy Fee 
Senior Freeze/Property Tax                   and Municipal Occupancy Tax            CATCH Program/Citizens Against Tax 
Reimbursement                            458  Litter Control Fee                    Cheats
216  General Information on the          459  Motor Vehicle Tire Fee                720  CATCH Program
    Senior Freeze/Property Tax                                                      Inheritance and Estate Tax
    Reimbursement                        CORPORATIONS & PARTNERSHIPS                722  Inheritance and Estate Tax 
218  Eligibility Requirements            Corporations
220  How to Apply for a Senior Freeze/   501  Starting a Corporation
    Property Tax Reimbursement           502  Filing Responsibilities
Property Tax Deduction or Credit         503  Consequences of Not Dissolving a 
224  General Information on the Property     Corporation
    Tax Deduction or Credit              504  Tax Rates and Accounting Periods
                                         506  Electing S Corporation Status
PAPERLESS FILING PROGRAMS
                                         Partnerships
Online Income Tax Filing and Federal/    508  Partnership Information
State E-File                             510  Partnership Filing Requirements
300 Online Income Tax Filing and         511  Prepayment of Partnership Filing 
    Federal/State E-File                     Fee
NJ TAX AND FEE INFORMATION FOR           INFORMATION FOR INDIVIDUALS ON 
BUSINESSES                               SALES & USE TAX AND STATE FEES 
Business Registration                    General Information on Sales and Use 
400  Starting a Business in NJ
                                         Tax for Individuals 
401  How to File Taxes and Fees by       600  General Information on Sales and 
    Phone or Online                          Use Tax for Individuals 
402  Small Business Workshops
404  Electing S Corporation Status       Out-of-State Purchases
410  Ending Your Tax Registration in     602  Out-of-State Purchases
    New Jersey                           Taxability of Leases and Rentals
                                         608  Taxability of Leases and Rentals

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64                                               2021 Form NJ-1040

A Accounting Method 7                        G Gains and Losses From Disposition of      Property Tax Credit 23, 30, 40 
  Address Label 4, 45, 48                        Property 11                              Application 47
  Age, Exemption for 6                          Gambling Winnings 18                     Property Tax Deduction 23, 27, 30
  Alimony 18, 22                                General Rule Method 12, 15
  Alternative Business Calculation              Gold Star Family Counseling Credit 34  Q Qualified Conservation Contributions 22
   Adjustment 23                                Gubernatorial Elections Fund Check-Off 
  Amended Returns 47                             43                                    R Refunds 43
  Amount You Owe 42                                                                       Inquiry System 62
  Annuities 12, 15                           H Health Enterprise Zone Deduction 23       Rental Income 15, 17
  Archer MSAs 8, 22                             Home, Sale of 11                         Residence Furnished by Employer 8, 18
  Awards, Prizes 18                             How to Pay 44                            Residency Period 5, 48
                                                                                         Rollovers 12
B Basis 11                                    I Income—                                  Roth IRAs 15
  Beneficiaries 18                               Defined 7                               Rounding 4
  Blindness, Exemption for 6                     Exclusions 18                           Royalties 15, 17
  Business Income 11, 15                         Exempt 7
                                                 In Respect of Decedent 18, 46         S S Corporations 15, 16, 32
C Cafeteria Plans 8                             Installment Sales 11                     Sale of Home 11
  Capital Gains and Losses 11                   Interest Income 10                       Scholarships and Fellowships 18
  Capital Gains Distributions 11                Interest on Tax Due 45                   Self-Employed Health Insurance 
  Child and Dependent Care Credit 41            Interest on Underpayment of Estimated     Deduction 22
  Child Support 8, 18, 22                        Tax 34                                  Shared Responsibility Payment 36 
  Civil Unions 4, 5                             IRA—                                     Sheltered Workshop Tax Credit 34
  Commuter Transportation Benefits 8             Roth 15                                 Sick Pay 8, 9
  Contributions to NJ Charitable Funds 43        Withdrawals 13, 14                      Signatures 44, 46, 49
  County/Municipality Code 5, 27, 48, 50
  Credit for Employer of Organ/Bone                                                      Social Security Number 5, 6, 48
                                             K Keogh Plan 12
   Marrow Donor 34                                                                       Social Security Benefits—
  Credit for Taxes Paid to Other                                                          Exclusion for Persons not Receiving 
   Jurisdictions 30                          L  Lottery Winnings 18                       19
  Credit From 2020 Return 40                    Lump-Sum Distributions 12, 15, 32         Taxability of 8
                                                                                         Statutory Employees 9
D Deceased Taxpayers 46                      M Meals and Lodging 8                       Students—
  Dependents 6                                  Medical Expenses 22                       Dependents Attending Colleges 6
  Disability—                                   Military Personnel (and Spouses) 45
   Exemption for 6                               Pensions, Military 12                 T Tax—
   Income 8, 12                                 Moving Expenses 9                         Preparers 44
  Disability Insurance Contributions, Excess    Mutual Funds, Reporting Dividends From    Rate Schedules 61
   Withheld 41                                   10                                       Table 52
  Dividends 10                                                                            Withheld 40
  Domestic Partnership 6                     N New York, Income From 32                  Tax Assistance 62
  Domicile 4                                                                             Taxpayers’ Bill of Rights Inside Back 
  Driver’s License Number 44                 O Organ/Bone Marrow Donation Deduction       Cover
                                                 23                                      TaxTalk 62
E Early Retirement Benefits 12                  Organ/Bone Marrow Donor Employer         Three-Year Rule Method 12, 15
  Earned Income Tax Credit 40                    Credit 34                               Trusts 18
  Electronic Filing, Opting Out 44              Other Retirement Income Exclusion 19
  Employee Business Expenses 8                                                         U UI/WF/SWF, Excess Withheld 41
  Estates 18                                 P Part-Year Residents 5                     Unemployment Compensation 8
  Estimated Tax 40                              Partners and Partnerships 15, 16         Use Tax 34
  Exemptions 6, 22                              Pass-Through Business Alternative 
  Extension of Time to File 4                    Income Tax Credit 41                  V Veteran, Exemption for 6
   Military 46                                  Penalties— 
                                                 Early Withdrawal of Savings 10        W Wage and Tax Statement (W-2) 9
F Family Leave Insurance Benefits 8              On Tax Due 45                           Wages 8
  Family Leave Insurance Contributions,         Pennsylvania, Income From 30             When to File 4, 48
   Excess Withheld 41                           Pension/Retirement Exclusion 18          Where to Mail Your Return/Application 
  Federal/State Tax Agreement 47                Pensions 12, 15                           45, 49
  Filing Requirements 3                         Philadelphia, Income From 32             Which Form to File 3
  Filing Status 5                               Postmark Date 4                          Who Must File 3
  Fiscal Year Filers 5                          Principal Residence (Main Home) 4        Wounded Warrior Caregivers Credit 41
  401(k) Plans 13                               Privacy Act Notification 47               Application 47
  Fraudulent Return 47                          Prizes, Awards 18

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                              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.

    Senior Gold Prescription Discount Program 
Senior Gold Prescription Discount Program (Senior Gold) is a State-funded prescription program that helps eligible residents pay for 
prescribed legend drugs, insulin, and insulin supplies.

Eligibility Requirements                                       Benefits
You are eligible for Senior Gold if you meet the following     Senior Gold helps eligible New Jersey residents pay for 
requirements:                                                  prescription drugs, insulin, insulin needles and syringes, and 
•  You are a New Jersey resident;                              needles for injectable medicines used for the treatment of 
                                                               multiple sclerosis. Only drugs approved by the Food and Drug 
•  You are 65 or older  oryou are 18 or older and receiving 
                                                               Administration are covered. Drugs purchased outside the State 
   Social Security Title II Disability benefits (you do not 
                                                               of New Jersey are not covered, nor is any pharmaceutical 
   qualify if you are under age 65 and receiving these ben-
                                                               product whose manufacturer has not agreed to provide rebates 
   efits on behalf of someone else); 
                                                               to the State of New Jersey. The Senior Gold card works 
•  You meet certain income limits. The annual income           together with Medicare Part D Prescription Drug Plans. Senior 
   limits for 2021 were between $28,769 and $38,769 if         Gold can reduce out-of-pocket expenses associated with 
   you are single or between $35,270 and $45,270 if you        participation in Medicare Part D.
   are married or in a civil union (Note: these limits may 
   change for 2022); and                                       Where to Get Information
•  If you are Medicare-eligible, you are required to enroll in For more information about the Senior Gold program, call 
   a Medicare Part D Prescription Drug Plan of your choice.    1 (800) 792-9745 or visit the Department of Human Services’ 
   You will be responsible for paying the monthly premium      website at: nj.gov/humanservices/doas/home/seniorgolddetail.
   directly to the Medicare Part D plan. You also will be re-  html
   sponsible for paying any late enrollment penalty imposed 
   by Medicare for each month you were eligible to enroll 
   in Medicare Part D but did not enroll.

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File Electronically 

                             skip the paper

NJE-File
If you’re having a tax preparer do your federal and State income 
tax returns, ask to have them filed electronically. You can also do 
it yourself through an online tax preparation website or by using 
off-the-shelf tax software.

New Jersey Online Filing
Use the free, enhanced, and upgraded New Jersey Online Filing 
Service to file your 2021 NJ-1040 return. It’s simple and easy 
to follow the instructions, complete your NJ tax return, and file 
it online.  Any resident (or part-year resident) can use it to file 
their 2021 NJ-1040 for free. 

www.njfastfile.com

PDF file checksum: 234055952

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