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New Jersey WebFile Help Page 2

Social Security Number
Enter your social security number (and your spouse/civil union partner's if married/civil union couple, filing joint return) and check your number for accuracy. Please be sure that "Your Social Security Number" matches the Social Security Number listed FIRST on your 2012 New Jersey resident income tax return.


Date of Birth
You will be asked to provide your date of birth when you file your tax return using NJ WebFile. Enter the month, day and year of birth for the taxpayer listed first on your 2012 New Jersey resident income tax return.

NOTE: If you do not enter your date of birth properly, you will not be able to use NJ WebFile. To verify your identity the Division will compare the date of birth you provide with the date of birth on file for you with the Social Security Administration. You may also be asked to enter your last name as an added security measure.

Gross Income
Please enter the amount of your NJ Gross Income as shown on your 2012 NJ income tax return. This amount can be found on Line 28 of the NJ-1040, or if you used NJ WebFile last year it is the amount shown next to Gross Income on the print-out. If you did not file a return last year, enter 0. If you received a Notice of Adjustment from the Division advising that your income from last year was changed after you filed, the NJ Gross Income can be found on that notice.


Create Password
Enter a password that you will use to access the NJ WebFile system. The password must have at least 6 but no more than 32 alpha-numeric characters. Symbols are not accepted.

Enter a password hint that will remind you of your password in the event that you forget your password. The password hint must also have at least 6 alpha-numeric characters. Symbols are not accepted.


Filing Status - Taxpayer Information Screen
NJ WebFile will display the filing status based on the latest information from the Division's database file. Generally, you must use the same filing status on your New Jersey return as you do for Federal income tax purposes.
New Address
If you moved since filing your 2012 New Jersey income tax return and the address listed in NJ WebFile is incorrect, you must edit the address in NJ WebFile to reflect your current address. You must provide your current mailing address to receive your refund check.


Blind or Disabled
If either you or your spouse/civil union partner were blind or disabled at the end of the tax year, you (and your spouse/civil union partner if qualified) are entitled to an additional exemption. "Disabled" means total and permanent inability to engage in any substantial gainful activity because of any physical or mental impairment, including blindness.


Extensions
Extensions of time are granted only to file your New Jersey resident income tax return. There are no extensions of time to pay tax due. Penalties and interest are imposed whenever tax is paid after the original due date. Please see our Web site for information regarding how to request an extension of time to file your return.

You may use NJ WebFile to file your return under a six-month extension of time to file as long as you have filed Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return). Taxpayers who have filed a Federal Application for Automatic Extension and have not filed Form NJ-630 (Application for Extension of Time to File New Jersey Gross Income Tax Return) may not use NJ WebFile.

You may request a six-month extension online until midnight, April 15, 2014 from the Division's Web site. If you are required to make a payment with your online extension application, you must make your payment by credit card or e-check.


Property Tax/Rent Information

Please see page 29 in the instruction booklet.


Schedule 1-A
When entering your information on Schedule 1-A be sure to only enter information for the respective property in the pertaining section. For example, if Property 1 was the property you were a homeowner of and Property 2 was the property you rented, enter information for Property 1 in the Homeowner section only. Enter your information for Property 2 in the Tenants sections only. This will ensure that your Property Tax Deduction/Credit and Homestead tenant rebate are calculated correctly.


Gubernatorial Elections Fund
The Gubernatorial Elections Fund, financed by taxpayer designated $1 contributions, provides partial public financing to qualified candidates for the office of Governor of New Jersey. With its contribution and expenditure limits, the Gubernatorial Public Financing Program has since 1977 assisted 68 candidates to conduct their campaigns free from the improper influence of excessive campaign contributions. Operation of the program has also permitted candidates of limited financial means to run for election to the State's highest office. As a condition of their receipt of public financing, candidates must agree to participate in two debates which provide the public with an opportunity to hear the views of each candidate. For more information on the Gubernatorial Public Financing Program, contact the New Jersey Election Law Enforcement Commission at 609-292-8700 or write to:

NJ ELECTION LAW ENFORCEMENT COMMISSION
PO BOX 185
TRENTON NJ 08625-0185

Participation in the $1 income tax check-off protects the continuity and integrity of the Gubernatorial Elections Fund by providing that funds will be reserved for future gubernatorial elections thereby deterring the use of needed funding for other purposes. If you want to designate $1 to go to help candidates for governor pay campaign expenses, fill in the "Yes" circle in the Gubernatorial Elections Fund section of the return. If you are filing a joint return, your spouse/civil union partner/civil union partner may also designate $1 to this fund.

Checking the "Yes" circle will not in any way increase your tax liability or reduce your refund.

Lists of contributors to gubernatorial candidates and copies of reports filed by gubernatorial candidates may be viewed on the Election Law Enforcement Commission Web site at: www.elec.state.nj.us


Regular Exemptions
As a taxpayer you are entitled to a personal exemption for yourself, even if you are a minor who is claimed as a dependent on your parents' return. If you are filing a joint return, you will automatically receive one for your spouse/civil union partner as well. If you were a member of a domestic partnership that was registered in New Jersey on the last day of the tax year, you may claim an exemption for your domestic partner only if he or she does not file a New Jersey income tax return. You must submit a copy of your New Jersey Certificate of Domestic Partnership the first time you claim the exemption, and you may be asked to provide additional information at a later date. The exemptions for age and disability are not available for a domestic partner or for your dependents.


Age 65 or Over
If either you or your spouse/civil union partner were 65 years of age or over at the end of the tax year, you (and your spouse/civil union partner if qualified) are entitled to an additional exemption. NJ WebFile will automatically select these exemptions based on your (and your spouse/civil union partner's) birth year.

If this is the first year that you, or your spouse/civil union partner, are claiming an additional exemption for age 65 or over, you may be required to submit proof of this exemption at a later date.

Acceptable proof that you are 65 years of age or over:
  • Copy of a birth certificate,
  • Copy of a driver's license, or
  • Copy of church records that indicate your birth date.


  • Blind or Disabled
    If either you or your spouse/civil union partner were blind or disabled at the end of the tax year, you (and your spouse/civil union partner if qualified) are eligible for an additional exemption. "Disabled" means total and permanent inability to engage in any substantial gainful activity because of any physical or mental impairment, including blindness. If this is the first year that you, or your spouse/civil union partner, are claiming an additional exemption for Blindness or Disability, you may be required to submit proof of this exemption at a later date.

    Acceptable proof of disability:
  • Copy of the Social Security Award Letter indicating that you are receiving disability benefits based on your Social Security Number, or
  • Copy of a doctor's certificate or other medical record indicating that you are totally and permanently disabled and unable to engage in any substantial gainful activity because of any physical or mental impairment, including blindness.


    Exemptions - Dependency
    These exemptions apply only to dependents. The exemption for dependents attending colleges is not available to you, the taxpayer, or your spouse/civil union partner or your domestic partner.


    Dependent Children
    You may claim an exemption for each dependent child who qualifies as your dependent for Federal income tax purposes. Enter the number of your dependent children in the box. You are also required to enter the full name, social security number, and year of birth for each dependent child or other dependent claimed. The dependents you list must be the same persons who qualify as your dependent children or other dependents for Federal income tax purposes. Enter the same social security number, individual taxpayers identification number (ITIN), or adoption taxpayer identification number (ATIN) for each dependent you entered on your Federal return. To obtain an AITN, file Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the Internal Revenue Service.


    Other Dependents
    You may claim an exemption for each other dependent who qualifies as your dependent for Federal income tax purposes. Enter the number of your other dependents in the box.


    Dependents Attending Colleges
    You may claim an additional exemption for each dependent under age 22 who is a full-time student at an accredited college or post-secondary institution for whom you paid one-half or more of the tuition and maintenance costs. Financial aid received by the student is not calculated into your cost when totaling one-half of your dependent's tuition and maintenance. However, the money earned by students in College Work Study Programs is income and is taken into account. Remember, to claim this additional exemption, each dependent must have already been claimed under Dependent Children above.
    Requirements

    • The student must be under 22 years of age for the entire tax year.
    • The student must attend full-time. "Full-time" is determined by the institution.
    • The student must spend at least some part of each of five calendar months of the tax year at school.
    • The educational institution must maintain a regular faculty and curriculum and have a body of students in attendance.

    Enter the number of exemptions for your qualified dependents attending colleges in the box.


    Domestic Partnership
    If you were a member of a domestic partnership that was registered in New Jersey on the last day of the tax year, you may claim an exemption for your domestic partner only if he or she does not file a New Jersey income tax return. You must submit a copy of your New Jersey Certificate of Domestic Partnership the first time you claim the exemption, and you may be asked to provide additional information at a later date.
    Special Exclusion Eligibility
    If you are unable to receive Social Security or Railroad Retirement benefits, but would have been eligible for benefits had you fully participated in either program, you may be eligible for an additional exclusion if you are:
    • 62 years of age or over; and
    • Unable to receive Social Security or Railroad Retirement benefits, but who would have been eligible for benefits had you been covered by either program.
    You must work a minimum of 40 quarters with Social Security coverage to be eligible to receive Social Security benefits. If you worked the required amount of time but contributed to the Social Security program for less than 40 quarters, you cannot receive Social Security benefits and may be eligible for the Special Exclusion.

    NJ WebFile will determine if you qualify for this additional exclusion based on the information you provide and will include the amount on the Other Retirement Income Exclusion line.

    Note: Since most taxpayers will receive Social Security or Railroad Retirement benefits, relatively few taxpayers are entitled to this Special Exclusion.

    The requirements for the Special Exclusion are unrelated to those of the Pension and Other Retirement Income Exclusions. If you qualify for the Special Exclusion, you are entitled to this benefit in addition to the Pension Exclusion and/or Other Retirement Income Exclusion. Individuals who have contributed to the Social Security or Railroad Retirement funds so that they would be eligible to receive Social Security or Railroad Retirement benefits are not eligible for the Special Exclusion, regardless of whether they are actually collecting any benefits. When a joint return is filed, if one spouse/civil union partner is covered by either the Social Security or the Railroad Retirement program, neither spouse/civil union partner is entitled to receive the Special Exclusion.

    The amounts of the Special Exclusion are as follows:

    Married/civil union couple, filing joint return, Head of Household or
    Qualifying widow(er)/surviving civil union partner -- $6,000
    Single or Married/civil union partner, filing separate return -- $3,000


    Gross Income
    Gross income means all income you received in the form of money, goods, property and services unless specifically exempt by law. As a New Jersey resident you must report all taxable income you receive, whether from New Jersey or not, on your return. As you tab through the income screens, check the "Yes" box for each type of income you received during the year. When you do, a screen will pop up, enabling you to enter information specific to the income category. NJ WebFile will do all the calculations for you based on the information you provide.

    Important! A net loss in any category of income cannot be reported as such on Form NJ-1040. A loss within one category of income may be applied against income within the same category. However, a net loss in one category of income cannot be applied against income or gains in another. In the case of a net loss in any category, NJ WebFile will enter "0" (zero) on the corresponding line. No carryback or carryover of losses is permitted under New Jersey law.

    Gross Income includes the following:

    • Wages and other compensation
    • Interest and dividends
    • Earnings on nonqualified withdrawals from qualified State tuition program accounts, including the New Jersey Better Educational Savings Trust Program (NJBEST) accounts
    • Net profits from business, trade or profession
    • Net gains or income from sale or disposition of property
    • Pensions, annuities and IRA withdrawals
    • Net distributive share of partnership income
    • Net pro rata share of S corporation income
    • Net rental, royalty and copyright income
    • Net gambling winnings, including New Jersey Lottery winnings from prize amounts exceeding $10,000
    • Alimony
    • Estate and trust income
    • Income in respect of a decedent
    • Prizes and awards, including scholarships and fellowships unless they satisfy certain conditions (see "Other Income")
    • Value of residence provided by employer
    • Fees for services rendered, including jury duty
    New Jersey gross income also includes the following, which are not subject to Federal income tax:

    • Interest from obligations of states and their political subdivisions, other than New Jersey and its political subdivisions
    • Income earned by a resident from foreign employment
    • Certain contributions to pensions and tax-deferred annuities
    • Employee contributions to Federal Thrift Savings Funds, 403(b), 457, SEP or any other type of retirement plan other than 40l(k) Plans

    Exempt Income
    Do not include the following income when deciding if you must file a return. These items should not appear anywhere on your return, except for tax-exempt interest, which must be reported on the appropriate line.

    • Federal Social Security
    • Railroad Retirement (Tier 1 and Tier 2)
    • United States military pensions and survivor's benefit payments
    • Life insurance proceeds received because of a person's death
    • Employee's death benefits
    • Permanent and total disability, including VA benefits
    • Temporary disability received from the State of New Jersey or as third party sick pay
    • Worker's Compensation
    • Gifts and inheritances
    • Qualifying scholarships or fellowship grants
    • New Jersey Lottery winnings from prizes in the amount of $10,000 or less
    • Unemployment Compensation
    • Family Leave Insurance (FLI) benefits
    • Interest and capital gains from: (a) Obligations of the State of New Jersey or any of its political subdivisions; or (b) Direct Federal obligations exempt under law, such as U.S. Savings Bonds and Treasury Bills, Notes and Bonds
    • Distributions paid by mutual funds to the extent the distributions are attributable to interest earned on Federal obligations
    • Certain distributions from "New Jersey Qualified Investment Funds"
    • Earnings on qualified withdrawals from qualified State tuition program accounts, including the New Jersey Better Educational Savings Trust Program (NJBEST) accounts
    • Employer and employee contributions to 401(k) Salary Reduction Plans (but not Federal Thrift Savings Funds)
    • Some benefits received from certain employer-provided cafeteria plans (but not salary reduction or premium conversion plans). See Division Technical Bulletin TB-39
    • Benefits received from certain employer-provided commuter transportation benefit plans (but not salary reduction plans). See Technical Bulletin TB-24R
    • Contributions to and distributions from Archer MSAs if they are excluded for Federal income tax purposes
    • Direct payments and benefits received under homeless persons assistance programs
    • Homestead benefits, FAIR Rebates, and NJ SAVER rebates
    • Property tax reimbursements (benefits received under Senior Freeze Program)
    • Income tax refunds (New Jersey, Federal and other jurisdictions)
    • New Jersey earned income tax credit payments
    • Welfare
    • Child Support
    • Amounts paid a reparations or restitution to Nazi Holocaust victims
    • Assistance from a charitable organization, whether in the form of cash or property
    • Cancellation of debt

    For specific information regarding Wages, Salaries, Tips, etc., click the Help button on the Wages and Salaries Worksheet.


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