Last updated on April 2nd, 2024 at 01:07 pm
Under New Jersey tax law, U.S. citizens and noncitizens have the same responsibilities. If you’re an immigrant who lives and works in the state, you may need to file a New Jersey state income tax return to comply with the law and avoid steep financial penalties and fines in the same way that citizens must.
Still, your immigration status may mean that you need to file your New Jersey state income tax return slightly differently, using an Individual Taxpayer Identification Number (ITIN) as your identification number.
U.S. citizens and some noncitizens filing New Jersey taxes will use their nine-digit Social Security numbers for identification purposes. The ITIN exists as an alternative for people who don’t qualify for a Social Security number but still need to pay federal and New Jersey taxes.
In this Remitly guide, we’ll explain how to file a New Jersey income tax return with an ITIN and review how to apply for an ITIN if you don’t already have one.
How to file your New Jersey taxes with an ITIN
New Jersey state taxes fund everything from roadwork to public schools, benefiting everyone who lives and works in the state, including immigrants. As a result, New Jersey requires residents and certain nonresidents to file taxes regardless of their age and immigration status.
Read on to learn who needs to file a New Jersey tax return and how to use an ITIN instead of a Social Security number.
New Jersey tax filing requirements for ITIN holders
In New Jersey, the Division of Taxation is responsible for implementing tax laws and processing returns. Each year, they publish tax filing requirements that allow people who live and work in the state to determine if they need to submit a New Jersey tax return.
Tax filing requirements depend on income and whether you’re a resident, a part-year resident, or a nonresident of New Jersey. Let’s take a look at each situation.
Residents
A New Jersey resident is someone whose permanent domicile was in New Jersey for the entire tax year. A domicile is a residence you own, rent, or live in for free.
If you’re a New Jersey resident, you’ll need to file taxes if any of the following are true:
- You’re single, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing separate returns, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing a joint return, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a head of household, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a qualified spouse or partner, and your gross income was more than $20,000 for the 2023 tax year.
- You need to request a tax refund based on the amount of taxes your employer withheld during 2023, an overpayment in estimated tax payments made for the 2023 tax year, or your eligibility for certain tax credits, such as the New Jersey Earned Income Tax Credit.
Part-year residents
You’re typically considered a part-year resident if you moved into or out of New Jersey during the tax year. You’ll need to file a New Jersey income tax return if:
- You’re single, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing separate returns, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing a joint return, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a head of household, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a qualified spouse or partner, and your gross income was more than $20,000 for the 2023 tax year.
- You need to request a tax refund based on the amount of taxes your employer withheld during 2023—an overpayment in estimated tax payments made for the 2023 tax year.
While you’ll consider your income for the full year when determining whether you need to file a New Jersey state income tax return, you’ll usually only pay taxes on money you earned while living in New Jersey and/or from sources in New Jersey.
Nonresidents
New Jersey will typically consider you a nonresident if all the following are true:
- You didn’t have a permanent home in New Jersey during the tax year.
- You had a permanent home in an area outside of New Jersey during the tax year.
- You spent less than 30 days in New Jersey.
If you’re not a nonresident and earned income from a source in the state, such as a job or rental property, you’ll need to file a New Jersey tax return if:
- You’re single, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing separate returns, and your gross income was over $10,000 for the 2023 tax year.
- You’re married, filing a joint return, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a head of household, and your gross income was more than $20,000 for the 2023 tax year.
- You file as a qualified spouse or partner, and your gross income was more than $20,000 for the 2023 tax year.
- You need to request a tax refund based on the amount of taxes your employer withheld during 2023—an overpayment in estimated tax payments made for the 2023 tax year.
- You’re a Pennsylvania resident working in New Jersey who had income taxes deducted from their paychecks.
While you must consider your gross wages from all sources when determining whether you need to file, you’ll usually only pay New Jersey state taxes on money you earned from sources in New Jersey.
Getting ready to file
Before you begin working on your New Jersey tax return, gather the following documents:
- Your ITIN number (and the ITIN numbers of your spouse and/or dependents, if applicable)
- Your completed federal tax return for the current tax year
- Your previous year’s New Jersey state tax return, if you filed last year
- Any W-2 and 1099 forms that you received
- Your driver’s license or state-issued ID (and your spouse’s if filing jointly) if you wish to e-file
- Your routing and bank account numbers to request a direct deposit of your refund or to pay taxes owed via direct debit
You’ll need to complete your federal tax return before starting on your New Jersey taxes. Check out our guides on filing taxes in the U.S. for the first time and where to file federal taxes for more information.
What form to file
New Jersey residents and part-year residents must complete Form NJ-1040 to file a tax return. Nonresidents must complete Form NJ-1040-NR.
If you’re a part-year resident who continued to receive income from a source in New Jersey when you were no longer living in the state, you may need to file both Form NJ-1040 and Form NJ-1040-NR.
As you complete your New Jersey income tax return, enter your ITIN in any field, box, or line that requests your Social Security number. For example, you’ll write your ITIN in the nine boxes at the top left of Form NJ-1040, where it says “Your Social Security Number.”
Filing options
In New Jersey, you have a few ways to file your taxes, including:
- By mail: If you prefer to perform calculations yourself and submit a paper tax return, download the necessary forms, complete them, and then mail them to the New Jersey Division of Taxation. The address you’ll use depends on your residency status and whether you owe taxes, have a net balance, or will receive a refund. You can find the correct address for your situation here.
- Free e-file: Most residents can electronically file their New Jersey tax return for free through the New Jersey Online Tax Filing System, accessible here.
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- Third-party software: Third-party software programs allow you to fill out your New Jersey tax return and submit it to the New Jersey Division of Taxation electronically in exchange for a fee. Visit this page for a full list of approved third-party software providers.
- Tax professional: An experienced tax professional can offer advice and complete your tax return for you. Many preparers will also electronically file your return for you. Those who don’t have the ability to e-file your return will usually mail it on your behalf. The IRS offers a search tool to help you find tax professionals near you.
Even if you prefer to complete and file your taxes yourself, a tax professional can answer questions for you and review your return to reduce the risk of errors. You can also contact the New Jersey Division of Taxation if you have tax questions.
Eligibility requirements for getting an ITIN
To receive an ITIN, you must meet eligibility requirements. They include:
- Not being eligible for a Social Security number
- Having a reason for needing an ITIN, such as needing to file a tax return
- Being one of the following:
- A nonresident alien who needs to file a tax return
- A U.S. resident alien who needs to file a tax return
- A dependent or spouse of a U.S. citizen, resident alien, or nonresident alien visa holder
- A nonresident alien claiming a tax treaty benefit
- A nonresident alien student, professor, or researcher who needs to file a tax return or to claim an exemption
Unsure whether you’re eligible for an ITIN or a Social Security number? The IRS interview tool can help you determine your eligibility in just a few minutes.
How to apply for an ITIN
To obtain an ITIN, download and complete Form W-7, Application for IRS Individual Taxpayer Identification Number. You can return your completed form by mail or in person at a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center.
Allow up to 7 weeks for the IRS to process your request and issue your ITIN. Applying as early as possible will help ensure you have your ITIN in time to file your New Jersey taxes. For more tips on applying for an ITIN, read our guide on how to get an ITIN number.
Important 2024 tax deadlines for New Jersey residents
The deadline for filing a New Jersey state tax return for 2023 is April 15, 2024.
If you need more time, request an extension from the Division of Taxation. An extension usually gives you until October 15, 2024, to file your return. However, you’ll typically need to pay 80% of any taxes you owe by April 15, 2024, to avoid a late filing penalty.
Visit this page to learn more about filing an extension.
More tax resources for New Jersey
If you have more questions about New Jersey tax laws or need additional assistance filing your return, check out these helpful resources.
Free Tax Preparation Services for Taxpayers
Some New Jersey residents can qualify for free tax preparation assistance. This page shares information about two programs that you may be able to take advantage of.
2-1-1 New Jersey
Sponsored by the United Way, 2-1-1 New Jersey offers free tax preparation services for low-income individuals. Visit this website to learn more about the program.
Division of Taxation official website
For the latest tax rules and detailed instructions on completing tax forms, visit the New Jersey Division of Taxation website. You can also find a tool for tracking your New Jersey tax refund on the site.
NJSEA Tax Preparer Consumer Guide
Check out this guide from the New Jersey Society of Enrolled Agents first if you intend to hire a tax preparer. It shares tips on choosing a tax preparer and explains your rights when working with a tax preparer.
More Information About How to File Taxes as an Immigrant in the U.S.
This guide will help you understand why and how immigrants file their taxes and will give you an overview of what a Social Security Number (SSN) is and how it differs from an ITIN.