- Your filing status is Single or Married Filing Separate AND your gross income was at least $10,000
- Your filing status is Married Filing Joint, Head of Household, or Qualifying Widow(er) AND your gross income was at least $20,000
Can I file a different filing status than my federal?
New Jersey requires that married couples use the same filing status for their New Jersey return as they used on their federal return. An exception to this rule is if one spouse is a resident and the other is a nonresident of New Jersey. If this is the case, the resident may file a separate return.
What if I work in a reciprocal state of New Jersey?
New Jersey and Pennsylvania have a reciprocal agreement. Compensation paid to New Jersey residents employed in Pennsylvania is not subject to the Pennsylvania income tax. Compensation means salaries, wages, tips, fees, commissions, bonuses, and other remuneration received for services rendered as an employee.
For more information, see:
- What state does New Jersey have a reciprocal agreement with?
- Same Sex Couples State Filing
- Is my military income taxable to New Jersey?
- How do I deduct the military spouse's income on the New Jersey return?
- What is my residency status for New Jersey?