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 2011 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.
Please enter the amount of your NJ Gross Income as shown on your 2011 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.
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.
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.
If you moved since filing your 2011 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.
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 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, 2013 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.
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.
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 63 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
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.
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.
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.
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.
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.
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.
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.
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.
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 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
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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