New Jersey Non-Resident Income Tax Return

Non-Resident Income Tax Return
2023 New Jersey Nonresident Return, Form NJ-1040NR
New Jersey Nonresident
Income Tax Return

NJ-1040NR

2023

For Tax Year January 1, 2023 – December 31, 2023
Or Other Tax Year Beginning
, 2023
, 2024
Ending

	

Check box
if application for federal extension is attached or enter
confirmation number

5-N

Your Social Security Number

Last Name, First Name, and Initial (Joint filers enter first name and initial of each.
	
Enter spouse/CU partner last name only if different.)

Spouse’s/CU Partner’s Social Security Number

Home Address (Number and Street, incl. apt. # or rural route)	

State of Residency (outside NJ)

Foreign address

City, Town, Post Office

From
	

ZIP Code

State

To	
	

Filing Status

	

1. 	 	Single
2.	 	Married/CU Couple,
filing joint return
3.	 	Married/CU Partner,
filing separate return

Name and SSN of Spouse/CU Partner

4.	
5.	

	Head of Household
	Qualifying Widow(er)/
Surviving CU Partner

EXEMPTIONS

(Check only ONE box)

6. Regular

Yourself

Spouse/
CU Partner	

Domestic
Partner

Yourself

Spouse/CU Partner

7.

8. Blind or Disabled	

Yourself

Spouse/CU Partner

8.

9. Veteran Exemption	

Yourself

Spouse/CU Partner

DAY	

YEAR

MONTH	

DAY	

YEAR

9.

10. Number of your qualified dependent children

10.

11. Number of other dependents

11.

12. Dependents attending colleges (See Instructions)

12.

12c

13. For line 13a – Add lines 6, 7, 8, and 12. For line 13b – Add
lines 10 and 11. For line 13c – Enter amount from line 9.

13a.

13b.

Dependent’s Social Security Number	

	a

	

/

/

	

	b

	

/

/

	

	c

	

/

/

	

	d

	

/

Do you want to designate $1 of your taxes for this fund? If joint
return, does your spouse/CU partner want to designate $1?

Driver’s License #

MONTH	

6.

7. Age 65 or over	

14.	 Dependent’s Last Name, First Name, Middle Initial	

GUBERNATORIAL
ELECTIONS FUND

State

(Voluntary)

	

NJ RESIDENCY STATUS
If you were a New Jersey
resident for ANY part of the
tax year, give the period of
New Jersey residency.

Change of address

	

DEPENDENT
INFORMATION

FOR PRIVACY ACT NOTIFICATION SEE INSTRUCTIONS

Check box if this is an amended return

/

Yes

No

Yes

No

13c.
Birth Year

	
Note: If you check the “Yes” box(es), it
will not increase your tax or reduce your
refund.

(Column A)
Amount of Gross Income
(Everywhere)

(Column B)
Amount From New Jersey
Sources

15. Wages, salaries, tips, and other employee compensation
........................................
Check box if you completed lines 69 through 75

15.

15.

16. Interest..............................................................................................................

16.

16.

17. Dividends...........................................................................................................

17.

17.

18. Net profits from business (Schedule NJ-BUS-1, Part I, line 4)..........................

18.

18.

19. Net gains or income from disposition of property (From line 68).......................

19.

19.

20. Net gains or income from rents, royalties, patents, and copyrights (Schedule
NJ-BUS-1, Part II, line 4)...................................................................................

20.

20.

21. Net gambling winnings (See Instructions).........................................................

21.

21.

22. Taxable pensions, annuities, and IRA distributions/withdrawals........................

22.

23. Distributive Share of Partnership Income (Schedule NJ-BUS-1,
Part III, line 4)....................................................................................................

23.

23.

24. Net pro rata share of S Corporation Income (Schedule NJ-BUS-1, Part IV,
line 4).................................................................................................................

24.

24.

25. Alimony and separate maintenance payments received...................................

25.

26. Other – State Nature and Source

.....................

26.

26.

27. Total Income (Add lines 15 through 26)...........................................................

27.

27.

22

25

NJ-1040NR (2023) Page 2
Name(s) as shown on Form NJ-1040NR

Your Social Security Number

28a. Pension/Retirement Exclusion (See Instructions).............................................
28b. Other Retirement Income Exclusion (See Worksheet and
Instructions).......................................................................................................

28a.
28b.

28b.

28c. Total Exclusion Amount (Add line 28a and line 28b)..........................................

28c.

28c.

29. Gross Income (Subtract line 28c from line 27)..................................................

29.

29.

30. Total Exemption Amount (See Instructions).......................................................

30.

31. Medical Expenses (See Worksheet and Instructions).......................................

31.

32. Alimony and separate maintenance payments..................................................

32.

33. Qualified Conservation Contribution..................................................................

33.

34. Health Enterprise Zone Deduction....................................................................

34.

35. Alternative Business Calculation Adjustment (Schedule NJ-BUS-2, line 11).....

35.

36. Organ/Bone Marrow Donation Deduction (See instructions)............................

36.

37a. NJBEST Deduction............................................................................................

37a.

37b. NJCLASS Deduction.........................................................................................

37b.

37c. NJ Higher Education Tuition Deduction.............................................................

37c.

38. Total Exemptions and Deductions (Add lines 30 through 37c)............................

38.

39. Taxable Income (Subtract line 38 from line 29, column A)...............................

39.

40. Tax on amount on line 39 (From Tax Table)......................................................
41.
Income Percentage	
B. (line 29)
=
%
	
A. (line 29)
	

40.

42. New Jersey Tax (Multiply amount from line 40

x

% from line 41)

42.

43. Sheltered Workshop Tax Credit (Enclose GIT-317. See Instructions).................................................................

43.

44. Gold Star Family Counseling Credit (See Instructions).......................................................................................

44.

45. Credit for Employer of Organ/Bone Marrow Donor (See instructions)................................................................

45.

46. Total Credits (Add lines 43, 44, and 45)..............................................................................................................

46.

47. Balance of Tax After Credits (Subtract line 46 from line 42)................................................................................

47.

48. Interest on Underpayment of Estimated Tax. Check box

if Form NJ-2210NR is enclosed.............................

48.

49. Total Tax Due (Add line 47 and line 48)...............................................................................................................

49.

50. Total New Jersey Income Tax Withheld (From enclosed Forms W-2 and
1099) (Part-year nonresidents see instructions)...............................................
51. New Jersey Estimated Tax Payments/Credit from 2022 return
(Sellers of NJ real property see instructions)....................................................

50.

Also enter on line 51:
•	 Payments made in connection with sale of NJ real
property
•	 Payments by S corporation for nonresident
shareholder

51.

52. Tax paid on your behalf by Partnership(s).........................................................

52.

53. Excess NJ UI/WF/SWF Withheld (Enclose Form NJ-2450)..............................

53.

54. Excess NJ Disability Insurance Withheld (Enclose Form NJ-2450)..................

54.

55. Excess NJ Family Leave Insurance Withheld (Enclose Form NJ-2450)...........

55.

56. Pass-Through Business Alternative Income Tax Credit (See instructions)........

56.

0 00

NJ-1040NR (2023) Page 3
Name(s) as shown on Form NJ-1040NR

Your Social Security Number

57. Total Payments/Credits (Add lines 50 through 56)..............................................................................................

57.

58. If line 57 is less than line 49, you have tax due.
Subtract line 57 from line 49 and enter the amount you owe..............................................................................
If you owe tax, you can still make a donation on lines 61A through 61F.

58.

59. If line 57 is more than line 49, you have an overpayment.
Subtract line 49 from line 57 and enter the overpayment....................................................................................

59.

60. Amount from line 59 you want to credit to your 2024 tax....................................................................................

60.
NOTE:
An entry on lines 60 through
61F will reduce your tax refund

61. Amount you want to credit to:
(A) N.J. Endangered Wildlife Fund	

$10,	

$20,	

Other

61A.

(B) N.J. Children’s Trust Fund	

$10,	

$20,	

Other

61B.

(C) N.J. Vietnam Veterans’ Memorial Fund	

$10,	

$20,	

Other

61C.

(D) N.J. Breast Cancer Research Fund	

$10,	

$20,	

Other

61D.

(E) U.S.S. N.J. Educational Museum Fund	

$10,	

$20,	

Other

61E.

(F) Designated Contribution

$10,	

$20,	

Other

61F.

	

62. Total Adjustments to Tax Due/Overpayment (Add lines 60 through 61F)............................................................

62.

63. Balance due (If line 58 is more than zero, add line 58 and line 62)....................................................................

63.

64. Refund amount (If line 59 is more than zero, subtract line 62 from line 59)........................................................

64.

SIGN HERE

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct, and complete. If prepared by a person other than taxpayer, this declaration is based on all information of
which the preparer has any knowledge.

Your Signature	

Date	

	

Spouse’s/CU Partner’s Signature (if filing jointly, BOTH must sign)

If enclosing copy of death certificate for deceased taxpayer, check box (See instructions)
I authorize the Division of Taxation to discuss my return and enclosures with my preparer (below)

Paid Preparer’s Signature	

You can also make a payment
on our website: nj.gov/taxation

Federal Identification Number

Firm’s Name	

Division 1
Use

Pay amount on line 63 in
full. Write Social Security
number(s) on check or money
order and make payable to:
	 State of New Jersey – TGI
	 Division of Taxation
	 Revenue Processing Center
	 PO Box 244
	 Trenton, NJ 08646-0244

Firm’s Federal Employer Identification Number

2

3

4

5

6

7

8

NJ-1040NR (2023) Page 4
Name(s) as shown on Form NJ-1040NR

Part I

Your Social Security Number

Net Gains or Income From 	
Disposition of Property	
	

(a) Kind of property and description

List the net gains or income, less net loss, derived from the sale, exchange, or other
disposition of property including real or personal whether tangible or intangible as reported 	
on federal Schedule D.
(b) Date
aquired

(c) Date sold

(Mo., day, yr.)

(Mo., day, yr.)

(d) Gross sales price

(e) Cost or other
basis as adjusted
(see instructions)
and expense of sale

(f) Gain or (loss)
(d less e)

65.

66. Capital Gains Distribution.......................................................................................................................................

66.

67. Other Net Gains.....................................................................................................................................................

67.

68. Net Gains (Add lines 65, 66, and 67) (Enter here and on line 19) (If loss, enter zero)..........................................

68.

Part II

Allocation of Wage and Salary
Income Earned Partly Inside and
Outside New Jersey

See instructions if compensation depends entirely on volume of business
transacted or if other basis of allocation is used.
Note: Residents of states that impose a convenience of the employer test, see
instructions before completing Part II.

69. Amount reported on line 15 in column A required to be allocated...........................................................................

69.

70. Total days in taxable year........................................................................................................................................

70.

71. Deduct nonworking days (Sundays, Saturdays, holidays, sick leave, vacation, etc.).............................................

71.

72. Total days worked in taxable year (subtract line 71 from line 70) ...........................................................................

72.

73. Deduct days worked outside New Jersey...............................................................................................................

73.

74. Days worked in New Jersey (subtract line 73 from line 72)....................................................................................

74.

	 Allocation Formula	
75.
	

Part III

(Line 74)	
(Line 72)	

Allocation of Business	
Income to New Jersey	

	 x	
	 =	
(Enter amount from line 69)	 (Salary earned inside N.J.)	

(Include this amount on
line 15, col. B)

(See instructions if other than Formula Basis of allocation is used.)

Business Allocation Percentage (From Schedule NJ-NR-A)
Enter below the line number and amount of each item of business income reported in column A that is required to be allocated and multiply by
allocation percentage to determine amount of income from New Jersey sources.
	

From Line No.

$

x

% = $

	

From Line No.

$

x

% = $

	

From Line No.

$

x

% = $