How to File Your New Jersey Tax Return for 2022: Step-by-Step Guide

Filing a New Jersey tax return for the 2022 tax year can seem overwhelming, especially if it is your first time navigating state income tax requirements. This guide on filing your New Jersey tax return for 2022 breaks down each step clearly and concisely, using information straight from the New Jersey Division of Taxation. Whether you are an individual taxpayer or a small business owner, understanding filing thresholds, key dates, and required forms will help you meet your obligations and avoid unnecessary penalties.

In addition to outlining who needs to file and when to submit your return, this guide will explain how to calculate your tax liability, claim credits, and obtain any refund you are owed. You will learn about the differences between online and mail filing, including how to complete Form NJ-1040 accurately. By following these instructions, you can reduce the risk of errors that could delay processing or trigger notices from the Division of Taxation.

Throughout the guide, we will highlight recent changes that affect the 2022 tax year—such as new credits, deductions, and charitable contribution options—and offer practical tips to streamline your preparation process. Whether you need to request an extension, make an estimated payment, or simply verify your bank account information for direct deposit, each section will equip you with the knowledge to file confidently and on time.

Overview of Filing Requirements

Who Needs to File

Most New Jersey residents and certain nonresidents must file a New Jersey tax return for 2022 if their gross income from all sources exceeds specific thresholds tied to filing status. For example, single filers with over $10,000 in revenue or married couples filing jointly with over $20,000 must file Form NJ-1040 or Form NJ-1040NR. These filing requirements ensure taxpayers accurately report their state tax liability and claim any credits or refunds they may be entitled to.

When You Should File Even If Under Threshold

Even if your income falls below the filing thresholds, you should submit a New Jersey return if you had state tax withheld and expect a refund or paid estimated taxes throughout the year. Filing your return also allows you to claim refundable credits—such as the New Jersey Earned Income Tax Credit or the new Child Tax Credit—that can reduce your tax liability or generate a refund. By filing regardless of income level, you safeguard your right to any overpayments or credits available under New Jersey’s income tax rules.

Filing Deadlines & Important Dates

• Calendar-Year Returns: Most individual taxpayers use a calendar-year basis, meaning your 2022 return was due April 18, 2023. Matching the federal deadline helps synchronize filings and reduces confusion when reporting income and withholding amounts.
  
  
• Fiscal-Year Returns: If your business or entity operates on a fiscal year, your return is due by the 15th day of the fourth month after the fiscal year ends (for example, an April 1–March 31 year would be due July 15). Knowing your fiscal-year deadline prevents late-filing penalties and ensures timely state income tax information submission.
  
  
• 2022 Deadline: April 18, 2023: For residents and part-year filers reporting on a calendar year, returns and payments were required by 11:59 PM on April 18, 2023. Late filings incur a penalty of 5% of the unpaid monthly tax (up to 25%) plus interest, so submitting by the deadline avoids extra charges.
  
  
• Extension Requests: To get more time to file (but not to pay), you could submit Form NJ-630 by the original due date. While an approved extension allows you six months to file your paperwork, any tax owed must still be paid by April 18, 2023, to avoid late-payment penalties and interest.

Key Changes for Tax Year 2022

Child Tax Credit

New Jersey introduced a refundable Child Tax Credit for the 2022 tax year, allowing eligible taxpayers to claim up to $500 for each dependent child age five or younger on the last day of the tax year. This credit reduces your tax liability on Form NJ-1040. It can generate a refund even if you owe no tax, helping families offset early childhood expenses without worrying about an unpaid balance.

College Affordability Act Deductions

Under the College Affordability Act, taxpayers with gross income of $200,000 or less can deduct up to $10,000 for contributions to NJBEST accounts, up to $2,500 for principal and interest paid on NJCLASS student loans, and up to $10,000 for tuition payments at New Jersey higher-education institutions. These deductions lower your taxable income on your Jersey return and ease the burden of rising college costs, making it more straightforward to file and pay accurately.

New Charitable Contribution Funds

For tax year 2022, you may donate directly to two state-designated funds on your New Jersey return by entering the appropriate code on Form NJ-1040: Pediatric Cancer Research Fund (code 30) and Special Olympics New Jersey Fund (code 31). These new options streamline charitable giving by integrating it into the Jersey tax return process, ensuring your contributions support critical research and community programs.

Expanded Estimated Payments Options

The Division of Taxation enhanced its estimated payments system for the 2022 Jersey tax year by improving e-check and credit/debit card functionality through the Individual Income Tax Login portal. Taxpayers can now access their accounts online, update bank account information, and schedule secure payments in advance, reducing the risk of underpayment penalties and making it easier to manage estimated tax obligations throughout the year.

Enhanced Online Filing Access

New Jersey’s Online Filing Service now fully supports joint return filers and those with multiple business schedules, streamlining the process of submitting your 2022 return and related forms. This improved “taxes online” platform provides real-time access to your account status, instant confirmation of receipt, and direct links to payment options—such as ACH e-check or credit card—so you can file confidently and obtain any refund due without delay.

Forms You Will Need

• Form NJ-1040: This primary New Jersey tax return form reports your total income, deductions, and calculated tax liability for the 2022 tax year. You must include your social security number and select the correct filing status—single, joint return, or head of household—to ensure the division applies any estimated payments or taxes online correctly and to obtain any refund due.
  
  
• Form NJ-1040NR: Nonresidents with New Jersey source income use this form to file a separate New Jersey return that allocates tax liability between New Jersey and their home state. Completing this form accurately prevents double taxation and helps you pay the correct amount by the due date.
  
  
• Form NJ-1040-HW: Taxpayers eligible for property tax credits or the Wounded Warrior Caregivers Credit file this form to reduce an unpaid balance or increase their refund. Including NJ-1040-HW ensures the Division applies these notable credits directly to your account.
  
  
• Schedule NJ-BUS-1: Sole proprietors and self-employed taxpayers report business income and expenses on this schedule, which is essential if you made estimated payments during the tax year. Detailed entries here help calculate your final payment amount and avoid underpayment penalties.
  
  
• Schedule NJ-DOP: This schedule captures gains and losses from the disposition of property—such as stock sales or real estate transfers—and factors into your overall NJ tax liability. Accurately completing Schedule NJ-DOP ensures the division includes capital gains in your tax calculation.
  
  
• Schedule NJ-COJ: Use this schedule to claim credit for taxes paid to other jurisdictions when you file a New Jersey and another state return. Claiming this credit helps offset your New Jersey tax liability and prevents paying tax twice on the same income.
  
  
• Form NJ-2450: Taxpayers who overpaid unemployment, disability, or family leave insurance contributions file this form to claim excess contributions. Filing NJ-2450 can offset your tax due or increase your refund by applying these overpayments against your liability.
  
  
• Form NJ-630: Submit this form by the original due date to request a federal extension to file your Jersey return. Remember that an approved extension applies only to filing, not payment—any tax owed must still be paid by the April 18 due date to avoid penalties and interest.
  
  
• Form NJ-1040-V: When mailing a payment—whether by check, money order, or e-check—to settle any balance due on your New Jersey return, include this payment voucher. Providing accurate bank account information or payment method details on NJ-1040-V ensures your payment is applied correctly and helps you access your refund faster if one is due.

Step-by-Step Instructions

Step 1: Gather Necessary Documents

Collect all items you need before starting your Jersey tax return to streamline the filing process. Obtain W-2 forms showing state wages (Box 16) and 1099 forms for interest, dividends, and miscellaneous income. Have records of deductible expenses—such as charitable contributions and education costs—to reduce your tax liability. Keep last year’s tax return on hand for reference, and verify each Social Security number to ensure the Division of Taxation applies your information correctly when you file.

Step 2: Complete the Personal Information Section

On Form NJ-1040, enter your name (last name first), current mailing address, and daytime phone number so the Division can access your account if there’s an issue. If you file a joint return, provide your Social Security number and your spouse’s SSN. Select your filing status—single, joint return, head of household, or qualifying widow(er)—and enter the correct municipality code from the instructions. Accurate personal data ensures you obtain any refund due and avoids delays in processing your New Jersey return.

Step 3: Fill Out the Income Section (Lines 15–26)

Report all sources of income to calculate your total tax for the 2022 tax year. On Line 15, enter wages from Box 16 of your W-2 (state wages), not Box 1 (federal wages). Include taxable and tax-exempt interest on Lines 16a and 16b, report dividends on Line 17, and use Schedule NJ-BUS-1 for self-employment income and Schedule NJ-DOP for gains or losses. If you made estimated payments during the year, verify those figures here to avoid an unpaid balance and underpayment penalties.

Step 4: Claim Exemptions (Lines 6–13)

Use the exemptions section to lower your taxable income, reduce your final payment, or increase your refund. Enter $1,000 exemptions for yourself and spouse, $1,000 for each dependent, and an additional $1,000 for seniors or disabled taxpayers. Veterans may claim a $6,000 exemption; college-dependent exemptions add $1,000 per qualifying student. Accurately claiming these exemptions on your New Jersey return decreases your tax liability and helps ensure you do not overpay.

Step 5: Review and Finalize Your Return

Before you file, double-check that you used state wages (Box 16), not federal wages, and that all Social Security numbers, bank account information for direct deposit, and e-check details are correct. Sign and date Form NJ-1040, attach any supporting schedules and forms, and round amounts to whole dollars. If you need more time to submit your completed forms, file Form NJ-630 by the April 18 deadline to request an extension—but remember, any tax owed must still be paid by the original due date to avoid penalties. Finally, choose whether to file taxes online via the NJ Online Filing Service or mail your return with Form NJ-1040-V to pay by check or e-check, ensuring the division receives and processes your New Jersey return on time.

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How to File Your Return

Electronic Filing Options

• NJ Online Filing Service: File your 2022 Jersey return directly on the New Jersey Division of Taxation website. This free online tax portal walks you through Form NJ-1040, schedules, and payment options, and allows you to access your account and track your refund in real time.
  
  
• Approved Tax Software (NJ E-File): Use IRS-approved software to file federal and New Jersey returns in one session. E-filing via credit card or e-check is secure, provides immediate confirmation, and speeds refund processing compared to paper filing.

Paper Filing Instructions

• Mail for Refunds or Zero Balance:
  If you expect a refund or owe no payment, send your completed Form NJ-1040 (and any schedules) to:
  New Jersey Division of Taxation
  Revenue Processing Center – Refunds
  PO Box 555, Trenton, NJ 08647-0555
  
  
• Mail with Payment:
  To pay an unpaid balance by check, money order, or e-check, include Form NJ-1040-V with your payment and mail it to:
  New Jersey Division of Taxation
  Revenue Processing Center – Payments
  PO Box 111, Trenton, NJ 08645-0111
  
  
• Private Delivery Services: For FedEx, UPS, or other couriers, address packages to:
  State of New Jersey, Division of Taxation
  Revenue Processing Center, 200 Woolverton Street, Building 20,
  Trenton, NJ 08611
  
  
• Ensure Accuracy: Write your social security number, tax year, and daytime phone on the check memo line. Double-check mailing addresses and postage to avoid delays in processing your Jersey return.

How to Make a Payment

Electronic Payment Options

• E-Check (ACH Bank Transfer): Use the Division of Taxation’s Individual Income Tax Login portal to pay via ACH directly from your bank account. There are no processing fees; you receive immediate confirmation to avoid an unpaid balance.
  
  
• Credit or Debit Card: Pay online 24/7 through approved payment processors on the NJ Tax online platform. Processing fees (typically 2–3%) apply, but you get instant confirmation and the convenience of using your existing card account.
  
  

Traditional Payment Methods

• Check or Money Order: Make payable to “State of New Jersey – TGI” and include your social security number, tax year, and daytime phone number on the memo line—mail Form NJ-1040-V to the Payments Processing Center to settle any balance due on your New Jersey return.
  
  

Payment Deadlines

• Due Date: Payments for the 2022 tax year were required by 11:59 PM on April 18, 2023.
  
  
• Avoid Penalties: Paying by the deadline via e-check, bank account transfer, or card ensures you bypass late-payment penalties and interest assessed on any unpaid balance.

Tracking Your Refund or Balance Due

Checking Refund Status

• Online Access: Visit the Division of Taxation’s “Check Your Refund Status” portal on nj.gov to view the status of your Jersey return refund. You will need your social security number, tax year, and the exact refund amount shown on your Form NJ-1040 to access your account information securely.
  
  
• By Phone: Call the automated hotline at 1-800-323-4400 and follow prompts to enter your social security number and refund amount. This option provides updates if you cannot access taxes online.
  
  

Processing Timeframes & Tips

• Electronic Filings: Refunds for e-filed returns typically process within 4–6 weeks after the Division receives your return.
  
  
• Paper Filings: Paper-filed returns and payments mailed with NJ-1040-V usually take 6–8 weeks to process.
  
  
• Error Handling: Returns flagged for errors or missing information can take 2–4 weeks to process. To minimize delays, verify all entries, including bank account details for direct deposit, before submitting your Jersey return.

Final Filing Checklist

• Form NJ-1040 Completed and Signed: Ensure you have accurately filled out your 2022 New Jersey tax return form, including your social security number and correct filing status (single, joint return, or head of household). Signing and dating Form NJ-1040 confirms you agree to the information and allows the NJ Division of Taxation to process your tax liability.
  
  
• All Required Schedules Attached: Include Schedule NJ-BUS-1, NJ-DOP, NJ-COJ, and any other applicable forms to report business income, capital gains, or credits. Proper attachment ensures your estimated payments, credits, and deductions are correctly apply to your New Jersey return.
  
  
• Bank Account Information for Direct Deposit: If you opted for online direct deposit or e-check payment, verify your bank account and routing numbers. Accurate account details help you obtain your refund faster and reduce the risk of delays.
  
  
• Payment Voucher (Form NJ-1040-V) Included: If you owe any unpaid balance, attach Form NJ-1040-V with your check, money order, or e-check payment. Including this voucher lets the Division of Taxation match your payment to your tax year return and avoid underpayment penalties.
  
  
• Extension Filed (if needed): If you requested extra time to file, confirm that you submitted Form NJ-630 by the April 18 due date. Remember that an approved federal extension applies only to filing, not payment—any tax owed must still have been paid by the original deadline to avoid interest and penalties.
  
  
• Correct Mailing Address or Online Submission: Send your Jersey return and payment to the appropriate PO Box or private delivery address for paper returns. If you filed taxes online, confirm receipt through the NJ Online Filing Service and save the confirmation number for your records.
  
  
• Review for Common Errors: Double-check that you reported state wages (Box 16) on Line 15, not federal wages (Box 1), and that all Social Security numbers are accurate. Reviewing these details helps prevent notices from the NJ Division of Taxation and ensures timely processing.
  
  
• Copies of All Documents Saved: Retain copies of your completed return, all schedules, W-2s, 1099s, and payment receipts. Keeping these records lets you access your account information if the division needs clarification or if you need to file amendments.
  
  
• Confirm Refund Status or Balance Due: After filing, use the Division’s “Check Your Refund Status” portal or call 1-800-323-4400 to obtain updates on your refund or verify any balance still owed. Regular access to your account helps you track processing timelines and ensures you meet any follow-up requirements.

Frequently Asked Questions

What happens if I miss the filing deadline?

Filing your 2022 Jersey return as soon as possible reduces additional penalties on your tax liability. A late filing penalty of 5% per month (up to 25%) plus interest applies to any unpaid balance. You can still file Form NJ-1040 and pay via e-check or credit card online; prompt action minimizes charges and helps you obtain any refund due.

How can I obtain a refund status online?

You can access the NJ online portal to check your refund by entering your social security number, tax year, and the amount from Form NJ-1040. This “taxes online” system lets taxpayers view account status, track processing times, and obtain confirmation. Accurate bank account details for direct deposit ensure your refund is immediately posted to the correct account.

Can I make estimated payments and pay an unpaid balance online?

Yes. You can schedule estimated payments through the NJ taxes online portal or pay your unpaid balance using an e-check or credit/debit card. Select “Make a Payment,” enter your bank account information and payment amount, choose the tax year, and authorize the transaction. Immediate confirmation helps you avoid underpayment penalties and keeps your payment history current.

How does filing a joint return affect tax liability?

When spouses file a joint return on Form NJ-1040, combined incomes, credits, and deductions determine the total tax liability for the tax year. The Division of Taxation applies withholding, estimated payments, and any refundable credits against this combined liability. Both partners share responsibility for any unpaid balance, so confirm withholding and account information before you file.

What is the deadline to file a New Jersey income tax return?

For calendar-year filers, the deadline to file your Jersey return and pay any balance was April 18, 2023. If you need more time to file, submit Form NJ-630 by April 15 to request an extension. Remember that the extension applies only to filing, not to payment. Any unpaid balance still had to be paid by the original due date to avoid penalties.

How do I respond to a notice from the NJ Division of Taxation?

If you receive a notice from the NJ Division of Taxation about your Jersey return, review the details on Form NJ-1040 to identify any discrepancies. Access your online account to view notices, update your bank account or e-check details, and access supporting documents. Respond by the date specified in the notice to resolve issues, pay any unpaid balance, or request additional time via extension.