Filing your income tax return as a New Jersey resident does not need to be overwhelming. This guide will help you file your 2013 New Jersey tax forms using only official resources from the New Jersey Division of Taxation. Whether you are working with federal tax forms from the IRS, state income tax forms, or supporting paperwork such as property tax reimbursement applications and the Senior Freeze program, you will find step-by-step guidance here. These instructions ensure you have access to the proper forms and understand the process clearly.

The deadline for submitting your 2013 return is April 15, 2014; missing it can lead to penalties and interest. You can have your return filed electronically, which speeds up refund delivery and allows payments to be made directly from your bank account using an e-check. If you prefer, you can still submit a paper return by mail. No matter how you file, you’ll need details like your Social Security number, income statements, and prior-year tax records to complete the process accurately.

This guide serves both first-time filers and experienced taxpayers. Whether you must complete a Jersey resident return, pay additional taxes online, or claim a refund for the current year, these instructions ensure you meet all requirements. From understanding how to calculate income tax to knowing when to use specific forms, you’ll have the information to file, pay, and manage your account confidently.

Overview of the 2013 New Jersey State Tax Return

Understanding the basic requirements helps you determine your filing obligations and prepare the necessary documents before you begin.

Who Must File a Return

Your filing status and gross income determine whether you must submit a New Jersey income tax return for 2013.

  • Single filers: You must file if your gross income exceeded $10,000 during the tax year. This requirement ensures that individuals with sufficient income contribute their fair share toward state services and programs.

  • Married filing separately: Each spouse must file individually if their gross income was more than $10,000. Even though you are married, New Jersey taxation rules treat separate filers as individuals to maintain accurate income reporting.

  • Joint filers: Married couples or civil union partners filing together must submit a return if their combined gross income exceeded $20,000. Filing jointly allows spouses to combine income and claim exemptions or deductions together, but it also raises the income threshold.

  • Head of household: You must file if your gross income was over $20,000 during the tax year. This filing status provides tax benefits for those supporting dependents, but it comes with the same income threshold as joint filers.

  • Qualifying widow(er) or surviving civil union partner: Filing is required if your gross income exceeded $20,000. This status allows surviving spouses or partners to use joint return benefits for a limited period, but it still obligates filing once the income threshold is met.

Age does not factor into filing requirements. Students, senior citizens, and taxpayers of all ages must file if they meet the income thresholds. You should also file if New Jersey withheld taxes from your pay and you expect a refund, or if you qualify for the New Jersey earned income tax credit.

Key Changes for Tax Year 2013

The Division of Taxation implemented several important updates that affect your 2013 return preparation.

  • New pension exclusion reporting: Line 19b was added to Form NJ-1040, where you must report the excludable portion of distributions from pensions, annuities, or IRAs to which you made contributions.

  • Alternative Business Calculation adjustment: The percentage increased to 20 percent for 2013, up from 10 percent in the prior year, as part of a five-year implementation schedule.

  • Additional charitable option: The Girl Scouts Councils in New Jersey Fund joined the charitable contributions you can make directly on your return.

  • Address change indicator: New returns include a change-of-address indicator that you must mark if your address differs from your previous filing.

  • Payment amount boxes: New boxes require you to enter your payment amount when you owe taxes and pay by check or money order.

Getting the Correct Income Tax Forms 

Using official New Jersey tax forms ensures compliance and prevents processing delays that unofficial sources might cause.

Official New Jersey Forms

The New Jersey Division of Taxation website provides all authorized forms for the 2013 tax year at no cost.

  • Form NJ-1040: Most New Jersey taxpayers use the standard resident return form to report income and calculate tax liability.

  • Form NJ-1040 Instructions: A complete guidance document that explains each line and provides detailed filing requirements.

  • Form NJ-1040-V: Payment voucher is required only when you owe taxes and pay by check or money order rather than through electronic methods.

  • Form NJ-630: Extension application that grants six additional months to file your return but does not extend payment deadlines.

  • Form NJ-2450: Credit claim form for excess unemployment, disability, or family leave insurance contributions withheld during the tax year.

Which Form Should You Use?

Most taxpayers living in New Jersey during 2013 should use Form NJ-1040 for their return preparation. This includes full-year residents who lived in the state for the entire year and part-year residents who moved into or out of New Jersey during 2013. Nonresidents who earned income in New Jersey but lived elsewhere must use Form NJ-1040NR instead of the standard resident form.

Step-by-Step Instructions for Completing the Return

These detailed steps ensure you complete your return accurately and include all required information.

Step 1: Gather Required Documents

Before starting your return, collect all necessary tax documents to avoid interruptions during preparation. You need all W-2 forms from employers, focusing on the "State wages" figure in Box 16 rather than federal wages, along with 1099-R forms for pension and retirement distributions. Include 1099-MISC forms showing New Jersey withholdings, 1099-INT and 1099-DIV forms for interest and dividend income, and records of estimated tax payments made during 2013. Property tax bills or rent receipts support deduction claims, and your previous year's New Jersey tax return provides reference information for consistent filing.

Step 2: Complete Personal Information

Enter your personal details exactly as they appear on official documents to prevent processing delays. Write your name with the last name first, which differs from the formatting requirements for federal tax forms. If filing jointly, provide your Social Security Number and your spouse's number, then fill in your complete address, including the county and municipality code. Mark the change of address indicator if your address has changed since your last filing, and select only one filing status option to avoid processing complications.

Step 3: Report Your Income

Accurate income reporting forms the foundation of your tax calculation and determines your final tax liability. Enter wages from the "State wages" box (Box 16) of all W-2 forms on Line 14, not the federal wages amount. Report all taxable interest income on Line 15 and dividend income on Line 16. Use Line 19a for taxable pension and annuity income, then complete the new Line 19b for the excludable portion of distributions from pensions, annuities, or IRAs to which you made contributions. Continue through all applicable income lines to calculate your total New Jersey gross income.

Step 4: Calculate Deductions and Exemptions

Claiming deductions and exemptions reduces your taxable income and lowers your overall tax burden. Calculate personal and dependent exemptions based on your filing status and qualifying dependents. Enter allowable deductions, including medical expenses that exceed the threshold, alimony payments made during the year, and qualified conservation contributions. Consider claiming the property tax deduction if you paid property taxes on New Jersey real estate or rent for your New Jersey residence during 2013.

Step 5: Determine Your Tax Liability

Use the appropriate tax calculation method to determine the exact amount you owe or the refund you should receive. Apply the tax table or rate schedules based on your taxable income and filing status to calculate your initial tax liability. Subtract any credits you qualify for, such as the earned income tax or dependent care credits. Account for New Jersey income tax withheld from your paychecks throughout the year. Include any estimated tax payments you made during 2013 to determine your final balance due or refund amount.

Filing Your New Jersey Return

Choose the filing method that best suits your situation and ensures timely submission before the deadline.

Electronic Filing Options

Electronic filing provides the fastest processing and most secure method for submitting your income tax return to the Division of Taxation.

  • NJ WebFile eligibility: This free online service works for full-year New Jersey residents with straightforward tax situations who do not have business income, partnership distributions, or S corporation income.

  • NJ E-File flexibility: This option accommodates full- and part-year residents regardless of income complexity and allows use of approved tax software or professional tax preparers.

  • Electronic filing benefits: More than 82 percent of taxpayers filed electronically recently, receiving faster refund processing, immediate confirmation of receipt, and reduced error rates compared to paper submissions.

Paper Filing Requirements

Paper filing remains available for taxpayers who prefer traditional submission methods or cannot access electronic options.

  • Preparation standards: Use only blue or black ink when completing forms, avoid stapling or paper clipping documents, and attach all required forms, including W-2s and 1099-R forms showing New Jersey withholdings.

  • Signature and mailing: Sign and date your return with both spouses signing joint returns, then mail to the address specified in the current year instructions to ensure proper processing.

  • Deadline compliance: Your return must be postmarked or electronically submitted by April 15, 2014, to avoid penalties and interest charges on any balance due.

Paying Taxes Owed

Multiple payment options accommodate different preferences and ensure you can meet your tax obligations conveniently.

Electronic Payment Methods

Online payment systems provide immediate processing and confirmation for tax payments through your bank account or credit card.

  • E-check payments: You can pay directly from your bank account through the official New Jersey taxation website using your routing and account numbers for secure electronic transfer.

  • Credit card options: Accepted cards include Visa, American Express, MasterCard, and Discover, with processing fees charged by the payment processor rather than the state.

Paper Payment Options

Traditional payment methods remain available for taxpayers who prefer check or money order submissions with their returns.

  • Check requirements: Make checks payable to "State of New Jersey - TGI," and write your Social Security Number and tax year 2013 on the payment for proper account crediting.

  • Payment voucher usage: Include Form NJ-1040-V when mailing check or money order payments, and enter the payment amount in the designated check amount boxes on your return for processing verification.

Important note: When paying electronically through the website, do not use the payment voucher or enter payment amounts on your return.

Refunds and Balances Due

Track your refund status or remaining balance through official channels to stay informed about your account.

Checking Refund Status

Multiple methods allow you to monitor your refund processing and expected delivery timeline.

  • Online inquiry: Visit the official New Jersey Division of Taxation website for real-time refund status updates available 24 hours per day.

  • Phone system access: Call the Automated Tax Information System at 1-800-323-4400 or 609-826-4400 for automated refund status information without waiting for customer service representatives.

  • Customer service support: Contact the Customer Service Center at 609-292-6400 for specific questions about your return or account that automated systems cannot address.

Processing Times and Privacy Notes

Understanding processing timelines helps set appropriate expectations for refund delivery and account updates.

  • Electronic processing advantage: Returns filed electronically typically process faster than paper submissions, resulting in quicker refund delivery and account resolution.

  • Interest payments: The Division of Taxation pays interest on refunds that take more than six months to process, providing compensation for processing delays beyond normal timelines.

  • Security measures: The Division will not provide refund status information via email due to privacy and security concerns, so use only official phone numbers or secure online services for account inquiries.

Final Filing Checklist

Review these essential items before submitting your return to ensure completeness and accuracy.

  • Form verification: Please confirm that you used the correct 2013 tax forms and entered your name using the last name in the first format.

  • Identification numbers: Verify all Social Security Numbers are accurate and complete for yourself and your spouse if filing jointly.

  • Filing status: Verify that only one filing status option is marked to prevent processing delays.

  • Income reporting: For an accurate New Jersey income calculation, ensure you use "State wages" from W-2 Box 16 rather than federal wages.

  • Required attachments: Include all W-2 forms, 1099-R forms, and 1099-MISC forms showing New Jersey withholdings with your return submission.

  • Tax calculation: Double-check that you used the correct tax table column for your filing status and verify all mathematical calculations.

  • Signatures: Confirm you signed and dated the return, with both spouses signing joint returns before submission.

  • Payment documentation: If paying by check or money order, include the voucher and enter the payment amount in the designated boxes.

  • Record keeping: Maintain copies of all documents and forms for your personal records and future reference.

  • Mailing address: If filing a paper return, use the correct mailing address from the current instructions to ensure proper delivery.

Frequently Asked Questions

What is the filing deadline for income tax returns in Jersey for 2013?

The filing deadline for your 2013 Jersey tax return was April 15, 2014. Returns had to be filed electronically or sent as a paper return postmarked by that date to avoid penalties—late filing results in interest charges on any income tax balance owed. Always confirm deadlines with the Division of Taxation, as current-year requirements may differ.

Can I file late if I miss the April 15 deadline?

You may still file your New Jersey income tax forms after the deadline, but penalties and interest will apply to unpaid amounts. If you need more time to complete your paperwork, submit Form NJ-630 for a six-month extension. This gives you until October to file your return but does not extend the deadline for paying taxes due.

What if I had no income in 2013?

You generally do not need to file if your gross income was below the filing thresholds ($10,000 for single filers or $20,000 for joint filers). However, you should still submit income tax forms if New Jersey withheld taxes from your pay. Filing also allows you to claim refundable credits and receive a refund of amounts owed from the Division of Taxation.

How do I amend my return if I make a mistake?

To correct errors, file Form NJ-1040X with the Division of Taxation. This amended return allows you to report omitted income, claim missed deductions, or request an additional refund. You usually have three years from the original due date to file. Amending your income tax forms ensures your records remain accurate and avoids possible issues with state and federal tax forms.

What if I were only a part-year resident of New Jersey?

If you were a part-year resident, you must still file using Form NJ-1040. However, you’ll need to prorate exemptions, deductions, and credits according to your period of New Jersey residency. The Division of Taxation provides clear instructions for part-year cases. Filing ensures you correctly report Jersey income tax while avoiding mistakes that could delay your refund or increase taxes owed.

Are military pensions taxable under Jersey's income tax regulations?

Military pensions are fully exempt from Jersey income tax, regardless of your age or disability status. Depending on your contributions and distribution type, other pensions may be partially or fully taxable. Always review current instructions from the Division of Taxation when completing income tax forms to determine what portions of retirement benefits are taxable and what amounts may be excluded.

What should I do if I suspect tax-related identity theft? 

Should you suspect fraudulent use of your identity for income tax purposes, promptly file Form IDT-100 with the Division of Taxation. Reporting quickly lets the state secure your account, investigate suspicious activity, and block improper refunds. Protecting your personal details, including your Social Security number, ensures that current and prior-year income tax records remain accurate.

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