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New Jersey State Income Tax
Tax Year 2023
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Contents
Contents
1.
New Jersey Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 1.400% |
| $20,000+ | $20,000+ | 1.750% |
| $35,000+ | $50,000+ | 3.500% |
| $40,000+ | $70,000+ | 5.525% |
| $75,000+ | $80,000+ | 6.370% |
| $500,000+ | $150,000+ | 8.970% |
| $1,000,000+ | $500,000+ | 10.750% |
Note: We don't currently have New Jersey's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for New Jersey, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.
Learn how marginal tax brackets work 
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New Jersey Income Tax Calculator
3.
The New Jersey Income Tax
New Jersey collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, New Jersey's state income tax does not provide couples filing jointly with expanded income tax brackets.
New Jersey's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below New Jersey's %. You can learn more about how the New Jersey income tax compares to other states' income taxes by visiting our map of income taxes by state.
Who has to file a New Jersey Income Tax Return?
You must file an income tax return with the New Jersey Division of Revenue of you are earned more then $10,000 in the preceding tax year (of more then $20,000 as couple or head of household). Both full-year residents and nonresidents who meet these requirements and have earned income in New Jersey must file.
You must submit estimated tax payments quarterly to New Jersey using Form NJ-1040-ES if your estimated tax owed exceeds $400 (taking witheld tax payments into account). If you do not pay enough estimated tax throughout the year, you may be required to pay additional interest - use Form NJ-2210 to calculate interest owed.
If at least 80% of your expected tax liability has been paid through tax witholding or quarterly payments, you can file for a 6-month extension to submit your resident income tax return.
New Jersey Property Tax / Rent DeductionNew Jersey has a special tax program that allows all residents to deduct as much as 100% of their property tax burden from their taxable income. If you own your residence, 100% of your paid property tax may be deducted, up to $10,000. If you rent an apartment or a house, you can deduct 18% of your yearly rent to cover paid property taxes. Note that in order to qualify for this rent deduction, your rental unit must have its own kichen and bathroom.
Other New Jersey DeductionsOther New Jersey deductions and credits include the Earned Income Tax Credit (20% of your Federal Earned Income Tax Credit), military pension income, and certain retirement account contributions.
There are 151 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
New Jersey Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your New Jersey income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and New Jersey tax returns. For details on specific deductions available in New Jersey, see the list of New Jersey income tax deductions.
4.1 - New Jersey Standard Deduction
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Unlike many other states, New Jersey has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your New Jersey income tax return.
4.2 - New Jersey Personal Exemptions
- New Jersey has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - New Jersey Dependent Deduction
- Unlike most states, New Jersey does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - New Jersey Itemized Deductions
- Unlike the Federal income tax, the New Jersey income tax does not allow itemized deductions. You may claim the New Jersey standard deduction if applicable, and specific deductions may be available to New Jersey taxpayers as limited deductions or tax credits.
5.
New Jersey Income Tax Forms
Tax-Rates.org provides easy access to five of the most commonly used New Jersey income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our New Jersey tax forms library or the 's tax forms page.
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Estimated Tax Instructions - Form NJ-1040-ES InstructionsIf you need to file Form NJ-1040-ES, reference this booklet to help you fill out and file your taxes.
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Form NJ-1040 - Individual Income Tax ReturnForm NJ-1040 is the general income tax return for New Jersey residents. NJ-1040 can be eFiled using NJWebFile, or a paper copy can be filed via mail. If you are an out-of-state filer, you must use form NJ-1040NR.
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Form NJ-1040-ES - Estimated Tax VouchersIf you are a small business owner, self employed, or have income that is not subjected to tax withholding you may be required to submit quarterly estimated tax payments using a voucher from Form NJ-1040-ES. You are explicitly required to submit quarterly p
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Form NJ-1040-H - Property Tax Credit ApplicationForm NJ-1040-H is a property tax credit application available to certain home-owners and tenants. This property tax credit is only available on certain years - it has been suspended by the New Jersey State Budget for 2011.
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Form NJ-1040NR - Nonresident Income Tax ReturnForm NJ-140NR is the nonresident version of the NJ-1040 income tax return. This form must be filed by all out of state or part time resident taxpayers who earned over $10,000 in New Jersey over the last year (or $20,000 if filing as a couple or Head of Ho
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Printable New Jersey Tax Table & Tax Reference
Tax-Rates.org provides a printable New Jersey datasheet including an income tax table, a list of New Jersey tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of New Jersey, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of New Jersey's 2024 income tax forms on the income tax forms page .
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How To File Your New Jersey Income Tax Return
Once you've filled out your New Jersey income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your New Jersey tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
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Where To Send Your New Jersey Tax Return
If you filled out physical tax return forms, mail your completed New Jersey income tax return to the New Jersey no later then April 15th. Please be sure to send your completed tax forms to the correct address for your filing type.
Express Delivery Mill Hill Processing Center 160 South Broad St. Trenton, New Jersey 08625 |
Income Tax Returns (Refund Owed) State of New Jersey Division of Taxation Revenue Processing Center - Refunds PO Box 555 Trenton, New Jersey 08647-0555 |
Income Tax Returns (With Payment) State of New Jersey Division of Taxation Revenue Processing Center - Refunds PO Box 555 Trenton, New Jersey 08647-0555 |
Refunds & Account Statements State of New Jersey N.J. Division of Taxation P.O. Box 999 Trenton, N.J. 08646-0999 |
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e-Filing: Submit Your New Jersey Tax Return Online
You can save time and money by electronically filing your New Jersey income tax directly with the . Benefits of e-Filing your New Jersey tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
New Jersey offers an eFiling program called NJWebFile, which can be used by residents with income under $150,000 to electronically file forms NJ-1040 and NJ-1040-H (property tax credit applications). You must file using your SSN, and will receive a confirmation number proving that your return was successfully filed. Payments can be made online or sent in separately, and your refund will be sent via direct deposit.
Please note that if you are a nonresident, have an income over $150,000, or have an especially complicated income tax return you will not be eligible to use the NJWebFile program. You can file your taxes via mail, or using a third-party eFile application.
To e-file your New Jersey and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your New Jersey Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of New Jersey, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your New Jersey tax refund, you can visit the New Jersey Income Tax Refund page.
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References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 New Jersey income tax rates are released, provisional 2024 tax rates are based on New Jersey's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the New Jersey and Tax Foundation data.
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New Jersey tax forms are sourced from the New Jersey income tax forms page, and are updated on a yearly basis. Please make sure the New Jersey forms you are using are up-to-date.
