New Jersey Property Tax Credit Application Instructions

Property Tax Credit Application Instructions
Instructions for the NJ-1040HW
2023 Form NJ-1040
•• Keep a copy of your return and all supporting documents, schedules, and worksheets until the statute of
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.
•• If you filed your original return and need to make
changes or correct mistakes, you must file an amended
return (NJ-1040X). Do not refile Form NJ-1040.

Privacy Act Notification

The Division of Taxation uses your Social Security number
primarily to account for and give credit for tax payments. We
also use Social Security numbers to administer and enforce
all tax laws for which we are responsible. In addition, the
Division is required by law to forward an annual list to the
Administrative Office of the Courts containing the names,
addresses, and Social Security numbers of individuals who
file a New Jersey tax return or Property Tax Credit/Wounded
Warrior Caregivers Credit application. This list will be used

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to avoid duplication of names on jury lists. The Division also
is required to transmit to the Department of Human Services
(DHS) annually information from New Jersey tax returns that
will permit DHS to identify individuals who do not have health
insurance and who may be eligible for Medicaid or the NJ
FamilyCare program.

Federal/State Tax Agreement

The Division of Taxation and the Internal Revenue Service
have entered into a Federal/State Agreement to exchange
Income Tax information in order to verify the accuracy and
consistency of information reported on federal and New Jersey
Income Tax returns.

Fraudulent Return

You may be liable for a penalty up to $7,500, or imprisonment
for three to five years, or both, if you deliberately fail to file a
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
income was at or below the filing threshold (see page 3), you
may be able to use Form NJ-1040-HW to apply for a Property
Tax Credit and/or a Wounded Warrior Caregivers Credit.

Property Tax Credit

If you were either a homeowner or a tenant and you met the eligibility requirements for a Property Tax Credit (see page 25),
you qualify for a credit of $50 ($25 if you and your spouse file
separate returns but maintained the same principal residence
(main home)).
Complete Part I, Form NJ-1040-HW, to apply for the Property Tax Credit ONLY if:
•• You do not file a 2023 Form NJ-1040; and
•• Your New Jersey gross income for 2023 was not more
than $20,000, or $10,000 if your filing status is single
or married/CU partner, filing separate return (part-year
residents must use income for the entire year); and
•• You were 65 or older or blind or disabled on the last day
of the tax year.

Wounded Warrior Caregivers Credit

If you provided care for a relative who was a qualifying
armed services member, you qualify for a credit of $675 or the
amount of the service member’s federal disability compensation, whichever is less. See page 43 for information on who

is considered a “relative” and who is considered a “qualifying
armed services member.”
Complete Part II, Form NJ-1040-HW, to apply for the
Wounded Warrior Caregivers Credit ONLY if you:
•• Do not file a 2023 Form NJ-1040; and
•• Your New Jersey gross income for 2023 was not more
than $20,000, or $10,000 if your filing status is single
or married/CU partner, filing separate return (part-year
residents must use income for the entire year).

When to File

Residents have until April 15, 2024, to file Form NJ‑1040-HW
for 2023.

Identification Section
Name and Address

Place the peel-off label from the front of this booklet in the
name and address sec­tion at the top of the application. Do not
use the label if any of the information is incorrect. If your
label contains incorrect information or you do not have a label,
print or type the information in the spaces provided. If you are
filing jointly, include your spouse’s name.
Fill in the “Change of Address” oval if your address has
changed since you last filed a New Jersey return or if any of
the address information on your label is incorrect.

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2023 Form NJ-1040

Social Security Number

You must enter your Social Security number in the boxes
provided on the return, one digit in each box. If you are filing jointly, enter both filers’ numbers in the same order as the
names. If you (or your spouse) do not have a S
­ ocial Security
number, see “Social Security Number” on page 5 for more
­information.

County/Municipality Code

Enter the four-digit code of your current residence from the
table on page 52. Enter one digit in each box.

Filing Status (Lines 1–5)

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
one oval. For more information, see “Filing Status” on page 5.

NJ Residency Status (Line 6)

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 and
the month and day in the tax year it ended. For example, if
you moved to New Jersey August 4, 2023, enter 08/04/23 to
12/31/23.

Part I — Property Tax Credit
Homeowner or Tenant During 2023
(Line 7)

Indicate whether at any time during 2023 you either owned or
rented a home in New Jersey that you occupied as your main
home on which property taxes or rent were paid. Fill in only
one oval. You may be asked to provide proof of property taxes
or rent paid on your main home at a later time.
If you answer “None” here, you are not eligible for a Property Tax Credit. Do not complete Part I.

Age 65 or Older or Blind or Disabled
(Lines 8a and 8b)

Line 8a — Age 65 or Older. Indicate whether you were 65 or
older on the last day of the 2023 Tax Year. Fill in the appropriate oval to the right of “Yourself.” If you are filing a joint
application, fill in the appropriate oval to the right of “Spouse/
CU partner.”
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
time you indicate that you (or your spouse) are 65 or older.
Line 8b — Blind or Disabled. Indicate whether you were
blind or disabled on the last day of the 2023 Tax Year. Fill in

the ap­­propriate oval to the right of “Yourself.” If you are filing
a joint application, fill in the appropriate oval to the right of
“Spouse/CU partner.”
Proof of Disability. You must enclose a copy of the doctor’s
certificate or other medical records evidencing legal blindness
or total and permanent disability the first time you indicate that
you (or your spouse) are blind or disabled.
Fill in the “Yes” ovals only if you or your spouse met the
qualifications; they do not apply to your dependents or domestic partner.
If you answer “No” to the questions at line 8a and line 8b
for both yourself and your spouse/CU partner, do not complete Part I.

Homeowner on October 1, 2023 (Line 9)

If you owned and occupied a home in New Jersey that was
your main home on October 1, 2023, and property taxes were
paid on that home, fill in the “Yes” oval.

Part II — Wounded Warrior
Caregivers Credit
Eligibility (Line 10)

If you provided care for a relative who was a qualifying
armed services member, fill in the “Yes” oval. (See page 43
for information on who is considered a “relative” and who is
considered a “qualifying armed services member.”) If you answer “Yes,” enter the name and Social Security number of the
qualifying service member. Also, enter your relationship to the
service member.
If you answer “No” here, you are not eligible for a
Wounded Warrior Caregivers Credit. Do not complete
Part II.

Credit Calculation (Lines 11a–11c)

Line 11a — Enter the amount of the 2023 federal disability
compensation of the qualifying armed services member for
whom you provided care.
Line 11b — The maximum credit is $675.
Line 11c — Enter the lesser of line 11a or line 11b.

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

2023 Form NJ-1040
the same person, the credit is apportioned based on their share
of total care expenses.

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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.

If you are filing for a deceased taxpayer and you want the Division to issue the check to the decedent’s surviving spouse or
estate:
•• Enclose a copy of the decedent’s death certificate (if an
estate, also include the Surrogate’s Short Certificate);
and
•• Fill in the oval below the signature line.

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

For information about authorizing the Division of Taxation to
discuss your return and enclosures with your paid preparer, see
“Preparer Authorization” on page 46.

Signature

Where to Mail Your Application

Sign and date your application in blue or black ink. Both
spouses must sign a joint appli­cation. The sig­nature(s) on the
form you file must be original; photocopied signa­tures 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).

Use the envelope in your booklet to mail Form NJ-1040-HW
and related enclosures. Send only one application per envelope. Use the return address label from the flap of the envelope
addressed to:
	 State of New Jersey
	 Division of Taxation
	 Revenue Processing Center – Refunds
	 PO Box 555
	 Trenton NJ 08647-0555