PRSRT STD US POSTAGE PAID STATE OF NEW JERSEY NJ DIVISION OF TAXATION PO BOX 269 TRENTON, NJ 08695-0269 NJ-1040 New Jersey Resident Return

2025 NJ-1040 Did you make online, catalog, or out-of-State purchases? You may owe New Jersey Use Tax. See page 35. This Booklet Contains: • Form NJ-1040 Resident Return • Form NJ-1040-HW Property Tax Credit/ Wounded Warrior Caregivers Credit Application • Form NJ-1040-V Payment Voucher • Form NJ-2450 Claim for Excess Unemployment/ Disability/Family Leave Insurance Contributions • Form NJ-630 Application for Extension • Form ST-18 Use Tax Return • NJ-EZ Enroll Form

INSERT  File Electronically Before you fill out a paper form, consider these reasons why you should file electronically using NJ E-File or New Jersey Online Filing: • Fastest and most secure way to complete your return • Easy and accurate • Direct deposit available New Jersey Online Filing Use the free New Jersey Online Filing Service to file your 2025 NJ-1040 return. It’s simple and easy to follow the instructions, complete your NJ tax return, and file it online. Any resident (or part-year resident) can use it to file their 2025 NJ-1040 for free. NJ E-File You can file your Form NJ-1040 for 2025 using NJ E-File, whether you are a full-year resident or a part- year resident. Use tax software you purchase, go to an online tax preparation website, or have a tax preparer file your return. (You can file both federal and State Income Tax returns.)

State of New Jersey Department of the Treasury Division of Taxation Dear Taxpayer, We are pleased to introduce this year’s NJ-1040 return and instructions, which are enclosed for your convenience. Income from digital assets is reportable on the New Jersey Income Tax Return. If you received or sold, exchanged, or otherwise disposed of a digital asset or any financial interest in a digital asset, you must fill in the “Yes” oval on page one of your return and report the income in the appropriate category. Digital Assets include: • Non-fungible tokens (NFTs); and • Virtual currencies such as cryptocurrencies and stable coins. We also want to remind taxpayers that you can save time by using our simple and convenient online e-filing service, which allows most New Jerseyans to file a tax return for free. You can start the return now and finish it on another day without losing any information, and easily upload copies of W-2s and other documents. Get started by visiting our website at nj.gov/treasury/taxation. Our website offers a range of self-service options for individual taxpayers to easily file State tax returns, check the status of a refund, and make payments online. The website also features comprehensive resources – including frequently asked questions and detailed tax guides – to help you navigate the filing process. As always, be vigilant in taking precautions to avoid scams. We will never initiate conversation through unsolicited text messages or e-mail requests asking you to give out identifiable information. You can use our website to keep updated on current phishing scams and access additional resources. Please feel free to contact us if you have any questions. I wish you and your family all the best in the New Year. Sincerely, Marita R. Sciarrotta Director Division of Taxation

Table of Contents When to File............................................................................................................. 4 Extension of Time to File.......................................................................................... 4 Taxpayer Identification............................................................................................. 5 Part-Year Residents................................................................................................. 5 Digital Assets............................................................................................................ 5 Filing Status............................................................................................................. 6 Exemptions.............................................................................................................. 6 Dependent Information............................................................................................. 7 Income..................................................................................................................... 7 Schedule NJ-DOP — Disposition of Property........................................................ 12 Schedule NJ-BUS-1 — Business Income Summary.............................................. 16 Pension/Retirement Exclusion and Other Retirement Income Exclusion.............. 20 Deductions............................................................................................................. 23 Property Tax Deduction/Credit............................................................................... 25 Calculating Your Tax Liability.................................................................................. 31 Credit for Income Taxes Paid to Other Jurisdictions.............................................. 31 Schedule NJ-COJ — Taxes Paid to Other Jurisdiction.......................................... 31 Use Tax Due........................................................................................................... 35 Shared Responsibility Payment............................................................................. 37 Withholdings/Payments.......................................................................................... 41 New Jersey Earned Income Tax Credit.................................................................. 42 Wounded Warrior Caregivers Credit...................................................................... 43 Child and Dependent Care Credit.......................................................................... 44 New Jersey Child Tax Credit.................................................................................. 44 Charitable Contributions......................................................................................... 44 How to Pay............................................................................................................. 46 Where to Mail Your Return..................................................................................... 47 Military Personnel................................................................................................... 47 Deceased Taxpayers.............................................................................................. 48 NJ-1040-HW — Property Tax Credit/Wounded Warrior Caregivers

Credit Application............................................................................................. 49 County/Municipality Codes..................................................................................... 52 Tax Table................................................................................................................ 54 Tax Rate Schedules............................................................................................... 63 Index...................................................................................................................... 66

2025 Form NJ-1040 3 Do You Have to File a New Jersey Income Tax Return? You are required to file a return if – your filing status is: and your gross income from everywhere for the entire year was more than the filing threshold: Single Married/CU partner, filing separate return $10,000 Married/CU couple, filing joint return Head of household Qualifying widow(er)/surviving CU partner $20,000 Also file a return if – • You had New Jersey Income Tax withheld and are due a refund. • You paid New Jersey estimated taxes for 2025 and are due a refund. • You are eligible for a New Jersey Earned Income Tax Credit or other credit and are due a refund. If you are NOT required to file a return and you: • Are a homeowner or tenant age 65 or older or disabled, you may be eligible for a Property Tax Credit. See the instructions for Form NJ-1040-HW on page 49; • Provided care for a disabled veteran who is related to you and lived with you, you may be eligible for a Wounded Warrior Caregivers Credit. See the instructions for Form NJ-1040-HW on page 49. * A home is not permanent if it is maintained only for a temporary period to accomplish a particular purpose (e.g., temporary job as­ signment). A home used only for vacations is not a permanent home. New Jersey Residents Working/Living Abroad. Use the chart above to determine if you are considered a New Jersey resident for tax purposes. New Jersey residents working or living abroad have the same filing and payment requirements as residents living in New Jersey. Part-Year Residents. There is no part-year resident return. You may have to file both Form NJ-1040 to report income you received for the part of the year you were a resident and Form NJ-1040NR if you had income from New Jersey sources for the part of the year you were a nonresident. Which Form to File Military personnel and their spouses/civil union partners, see page 47. Was New Jersey your domicile (see definition on page 4) for any part of the year? Did you maintain a permanent* home in New Jersey? Yes Yes No No No No No No Yes Yes Yes Yes File Form NJ-1040 Part-year residents: If New Jersey was your domicile for only part of the year and you received income from New Jersey sources while you were a nonresident, also file NJ-1040NR. File Form NJ-1040NR if you had income from New Jersey sources. File Form NJ-1040 Part-year residents: If you had a permanent home in New Jersey for only part of the year and you received income from New Jersey sources while you were a nonresi­ dent, also file NJ-1040NR. Did you maintain a permanent* home in New Jersey for any part of the year? Did you spend more than 183 days in New Jersey? Did you maintain a permanent home outside New Jersey? Did you spend more than 30 days in New Jersey?

2025 Form NJ-1040 4 Things to Know Before You Begin Your 2025 NJ-1040 Check the following items to avoid mistakes that delay returns and refunds. When to File In general, your New Jersey Income Tax return is due when your federal income tax return is due. If you are a calendar year filer, your 2025 New Jersey Income Tax return is due by April 15, 2026. Fiscal year filers, see page 5. Postmark Date All New Jersey Income Tax returns postmarked on or before the due date of the return are considered filed on time. Tax re­ turns postmarked after the due date are considered filed late. If the postmark date on your return is after the due date, the filing date for that return is the date we received your return, not the postmark date. Extension of Time to File There is no extension of time to pay your tax due – only to file. Penalties and interest will be charged if you pay your tax after April 15, 2026. (Military personnel and civilians provid­ ing support to the Armed Forces, see page 47.) You can receive a six-month extension of time to file if you pay at least 80% of your tax liability (line 45) through with­ holdings, estimated payments, or other payments by the origi­ nal due date, and • You enclose a copy of your federal Application for Auto­ matic Extension, if filed by paper, and fill in the oval on the front of your NJ-1040; or • You file Form NJ-630, Application for Extension of Time to File New Jersey Gross Income Tax Return, by April 15, 2026. You can file an extension application online until 11:59 p.m., April 15, 2026, at nj.gov/taxation or use the NJ-630 provided at the front of this booklet. If you do not meet the requirements for an extension, or you do not file your return by the extended due date, we will deny your extension request and charge penalties and interest from the original due date of the return. (See “Penalties and Inter­ est” on page 47.) You will not receive an approved copy of your extension request. We will notify you only if we deny your request, but not until after you actually file your return. Filling Out the Form Properly • Use only a 2025 return for the 2025 Tax Year. • Use only blue or black ink. • Enter last name first on the return. This is different from the federal return. • Use “State Wages” from box 16 of your W-2, not federal wages (box 1). • Do not use dollar signs or dashes. • Do not report a loss on Form NJ-1040 (see page 7). • If a line does not apply to you, leave it blank. There is an exception for Use Tax, line 51. See page 35. • To request a refund, you must enter an amount on line 80. Rounding Instead of making dollars-and-cents entries on your return, you can round and use whole dollar amounts. If you round, do so for all lines, and enter “00” after the decimal for cents. Round amounts of 50 cents or more up to the next whole dol­ lar. For example, $26.78 becomes $27.00. Round amounts of less than 50 cents down to the next whole dollar. For example, $13.45 becomes $13.00. Round the total, not the amounts used to calculate the total. For example, the sum of $13.45 and $46.24 is $59.69, which becomes $60.00. Terms to Know Domicile. A domicile is the place you consider your permanent home – the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave). You have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your New Jersey domicile. Moving to a new location, even for a long time, does not change your domicile if you intend to return to New Jersey. Your home, whether inside or outside New Jersey, is not permanent if you maintain it only for a temporary period to accomplish a particu­ lar purpose (e.g., temporary job assignment). For more informa­ tion, see GIT-6, Part-Year Residents and Nonresidents. Principal Residence (Main Home). A principal residence (main home) is a home you own or rent and actually occupy as your permanent residence. It does not include a vacation home, a “second home,” or property you own and rent to someone else. The term main home may be used in place of principal residence in these instructions. Spouse/Civil Union Partner. The term spouse also refers to a spouse who entered into a valid same-sex marriage in another state or foreign nation and a partner in a civil union (CU) rec­ ognized under New Jersey law.

2025 Form NJ-1040 5 Line-by-Line Instructions Name and Address Place the peel-off label from the front of this booklet in the name and address section at the top of the return. Do not use the label if any of the information is incorrect. If it has in­ correct information or you do not have a label, print or type the information in the spaces provided. If you are filing jointly, include your spouse’s name. Your refund and next year’s form will be sent to the address you provide. Foreign Address. Fill in the oval if your mailing address is outside the United States. Change of Address. Fill in the oval if your address has changed since you last filed a New Jersey return or if any of the address information on your label is incorrect. Social Security Number You must enter your Social Security number in the boxes provided on the return, one digit in each box. If you are fil­ ing jointly, enter both filers’ numbers in the same order as the names. If you (or your spouse) do not have a Social Security number, contact the Social Security Administration to apply for one. If you are not eligible for a Social Security number, contact the Internal Revenue Service to get an individual taxpayer identi­ fication number (ITIN) and enter your ITIN in the boxes pro­ vided for your Social Security number. If you (or your spouse) applied for but have not received an ITIN by the return due date, enclose a copy of your federal Form W-7. County/Municipality Code Enter the four-digit code of your current residence from the table on page 52. Enter one digit in each box. Federal Extension Filed Fill in the oval if you filed a federal Application for Automatic Extension. Enclose a copy of the federal extension re­ quest with your return if you filed it by paper. For more information on extensions, see page 4. Part-Year Residents If you were a New Jersey resident for only part of the year, list the month and day in the tax year your residency began and the month and day in the tax year it ended. For example, if you moved to New Jersey August 4, 2025, enter 08/04/25 to 12/31/25. You must file a return if your income for the entire year (not just your period of New Jersey residency) was more than the filing threshold for your filing status (see page 3). Only report income you earned while a New Jersey resident. You must prorate exemptions, deductions, credits, and the pen­ sion/retirement and other retirement income exclusions based on the number of months you were a New Jersey resident. For this calculation, 15 days or more is considered a month. If you received income from a New Jersey source while you were a nonresident, you must also file a New Jersey nonresident return. For more information, see GIT-6, Part-Year Residents and Nonresidents. Fiscal Year Filers If you are a fiscal year filer, you must file your New Jersey In­ come Tax return by the 15th day of the fourth month following the close of the fiscal year. Enter the month that your fiscal year ends in the boxes provided. Digital Assets Digital assets are any digital representations of value that are recorded on a cryptographically secured, distributed ledger or any similar technology. Digital assets include, but are not limited to, non-fungible tokens (NFTs) and virtual currencies, such as cryptocurrencies and stablecoins. If an asset has the characteristics of a digital asset, it is treated as a digital asset for Gross Income Tax purposes. If during the tax year, you (or your spouse, if filing jointly) either received (as a reward, award, or payment for property or services) or sold, exchanged, or otherwise disposed of a digital asset or any financial interest in any digital asset, fill in the “Yes” oval. Otherwise, fill in the “No” oval. If you answer yes, you must report the income in the appropriate category of income. If you disposed of any digital asset that you held as a capital asset, through a sale, trade, exchange, payment, or other trans­ fer, use Schedule NJ-DOP to calculate the amount to report on line 19. If you received any digital asset(s) as compensation for ser­ vices, report the income as you would report other wage in­ come. If you disposed of any digital asset(s) that you held for sale to customers in the ordinary course of a trade or business, report the income as you would report other business income. If you received income in connection with digital assets that is not reported elsewhere on your return, include the amounts on line 26.

2025 Form NJ-1040 6 Lines 1–5 – Filing Status In general, you must use the same filing status as you do for federal purposes. Fill in only one oval. Single. Your filing status is single if you were not married or a partner in a civil union on the last day of the tax year, and you do not qualify to file head of household or qualifying widow(er)/surviving CU partner. Married/Civil Union Couples. If you are married and file a joint federal return, you must also file a joint New Jersey return. If you file separate federal returns, you must also file separate State returns. However, if you are a partner in a civil union, your filing status for New Jersey may not match your federal filing status. If one spouse was a nonresident during the entire tax year and the other spouse was a resident during any part of the tax year, the resident can file a separate New Jersey return. The resident calculates income and exemptions as if a federal married, filing separate return had been filed. You have the option of filing a joint return, but in that case, your joint income would be taxed as if you both were residents. If you are filing separately, enter your spouse’s Social Security number in the boxes provided. Note: You can file jointly or separately only if you were mar­ ried or a partner in a civil union on the last day of the tax year. Head of Household. You can use this filing status if you meet the requirements to file as head of household for federal pur­ poses. Visit the IRS website at irs.gov for more information. Qualifying Widow(er)/Surviving CU Partner. You can use this filing status if your spouse died in 2023 or 2024 and you meet the requirements to file as Qualifying Surviving Spouse for federal purposes. Visit the IRS website at irs.gov for more information. Fill in the oval indicating the year in which your spouse died. Civil Unions. Partners in a civil union must file their New Jersey Income Tax returns using the same filing statuses as spouses under New Jersey Gross Income Tax Law. If you are a partner in a civil union, your New Jersey filing status may not match your federal filing status. For more information, see GIT-4, Filing Status. Exemptions – Lines 6–12 Fill in the ovals that apply. For each line, enter a total in the boxes to the right and complete the calculation. The number of exemptions you are claiming must be entered in the boxes or the exemption(s) will be disallowed. The number of ovals filled in must equal the number of exemptions claimed. Line 6 – Regular Exemptions You can claim a $1,000 exemption for yourself and your spouse/CU partner (if filing a joint return) or your domestic partner. Note: The domestic partnership must be registered in New Jer­ sey by the last day of the tax year. You can only claim your do­ mestic partner if they do not file a New Jersey return. You must enclose a copy of your Certificate of Domestic Partnership the first time you claim the exemption. Line 7 – Senior 65+ You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year (born in 1960 or earlier). If you are filing jointly, your spouse can take a $1,000 exemption if they were 65 or older on the last day of the tax year. You cannot claim this exemption for your domestic partner or dependents. You must enclose proof of age such as a copy of a birth certifi­ cate, driver’s license, or church records the first time you claim the exemption(s). Line 8 – Blind or Disabled You can claim a $1,000 exemption if you were blind or dis­ abled on the last day of the tax year. If you are filing jointly, your spouse can take a $1,000 exemption if they were blind or disabled on the last day of the tax year. You cannot claim this exemption for your domestic partner or dependents. You must enclose a copy of the doctor’s certificate or other medical records evidencing legal blindness or total and perma­ nent disability the first time you claim the exemption(s). Line 9 – Veteran Exemptions You can claim a $6,000 exemption if you are a military veteran who was honorably discharged or released under honorable circumstances from active duty any time before the last day of the tax year. If you are filing jointly, your spouse can also take this exemption if they are a military veteran who meets the re­ quirements. You cannot claim this exemption for your domes­ tic partner or dependents. You must provide official documentation showing that you were honorably discharged or released under honorable circumstances from active duty the first time you claim the exemption(s). Your documentation must list your character of service (discharge). A list of acceptable documentation and ways to submit it is available on our website at nj.gov/treasury/taxation/military/ vetexemption-documentation.shtml

2025 Form NJ-1040 7 Line 10 – Qualified Dependent Children You can claim a $1,500 exemption for each child who qualifies as your dependent for federal tax purposes. Line 11 – Other Dependents You can claim a $1,500 exemption for each other dependent who qualifies as your dependent for federal tax purposes. Line 12 – Dependents Attending Colleges You can claim an additional $1,000 exemption for each depen­ dent student if all the requirements below are met. You cannot claim this exemption for yourself, your spouse, or your domes­ tic partner. • Student must be claimed as a dependent on line 10 or 11. • Student must be under age 22 on the last day of the tax year (born 2004 or later). • Student must attend full-time. Full-time is determined by the school. • Student must spend at least some part of each of five cal­ endar months of the tax year at school. • The educational institution must be an accredited college or post-secondary school, maintain a regular faculty and curriculum, and have a body of students in attendance. • You must have paid one-half or more of the tuition and maintenance costs for the student. Financial aid received by the student is not calculated into your cost when total­ ing 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. Line 13 – Total Exemption Amount Add the amounts on lines 6 through 12 and enter the total. Add the amounts from the lines, not the numbers in the boxes. Line 14 – Dependent Information Enter the full name, Social Security number, and birth year for each dependent child or other dependent you claimed on line 10 or 11. Fill in the oval for each dependent who does not have health insurance coverage (including NJ Family Care/Medic­ aid, Medicare, private, or other health insurance) on the date you file the return. Enter the same Social Security number, individual taxpayer identification number (ITIN), or adoption taxpayer identifica­ tion number (ATIN) for each dependent that you entered on your federal return. If you do not provide a valid Social Se­ curity number, ITIN, or ATIN for a dependent, the exemption will be denied. If you have more than four dependents, enter the informa­ tion for your first four dependents on the lines provided. En­ close a statement listing the information for your additional dependents. Note: If you qualify for the New Jersey Earned Income Tax Credit (see instructions for line 58) and you listed a “qualify­ ing child” on your federal Schedule EIC who is not claimed as your dependent for New Jersey purposes, you must enter the child’s name, Social Security number, and birth year. Income Lines 15–26 Gross income means all income you received in the form of money, goods, property, and services unless specifically exempt by law. You must report taxable income from every­ where, whether from inside or outside the State (worldwide). Report all income on the proper lines. For example, do not enter pension income on the wage line. Accounting Method. Use the same accounting method for New Jersey Income Tax that you used for federal income tax purposes. Income must be recognized and reported in the same period as it is recognized and reported for federal purposes. Reporting Losses. If you have a net loss in any category of income, remember the following: • You cannot report a loss on your NJ-1040 (e.g., in paren­ theses or as a negative number); • You can net losses with gains in the same category of income. For example, you can subtract gambling losses from gambling winnings during the tax year; • You cannot apply a net loss in one category of income against income or gains in a different category on your NJ-1040. For example, you cannot subtract gambling losses from your wages; • If you have a net loss in any income category, make no entry on that line of your NJ-1040. Do not enter zero. Do not enter the amount of the loss in parentheses or as a negative number; • No carryback or carryover of losses is allowed when re­ porting income on your NJ-1040. Income Taxed by Another Jurisdiction. If you have income that is taxed both by New Jersey and another jurisdiction out­ side New Jersey, you may be eligible for a credit against your New Jersey tax. (See instructions for line 44.) Examples of Taxable Income New Jersey taxable income includes: • Wages and other compensation; • Interest and dividends (including interest paid on income tax refunds); • Earnings on nonqualified distributions from (1) quali­ fied tuition program accounts or (2) qualified state 529A Achieving a Better Life Experience program (ABLE) accounts;

2025 Form NJ-1040 8 • Earnings on nonqualified distributions from NJBEST accounts, and any portion of the distributions that are at­ tributable to contributions previously deducted on a New Jersey Income Tax return; • 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 over $10,000; • Alimony; • Estate and trust income; • Income in respect of a decedent; • Prizes and awards, including scholarships and fellow­ ships (unless they satisfy the conditions on page 19); • Value of residence provided by employer; • Fees for services rendered, including jury duty. New Jersey taxable income also includes the following that 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 401(k) Plans. Examples of Exempt (Nontaxable) Income Do not include the following income when determining if you must file a return. These items should not appear anywhere on your form except for tax-exempt interest, which you report on line 16b. • 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 Jer­ sey or as third-party sick pay • Workers’ Compensation • Election worker 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 received from the state (but not supplemental unemployment benefit payments) • Family Leave Insurance (FLI) benefits • Interest and capital gains from (1) obligations of the State of New Jersey or any of its political subdivisions; or (2) 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 dis­ tributions are attributable to interest earned on federal obligations • Certain distributions from New Jersey qualified invest­ ment funds • Earnings on qualified distributions from (1) qualified tuition program accounts or (2) qualified state 529A Achieving a Better Life Experience program (ABLE) accounts • Qualified distributions from NJBEST accounts • Employer and employee contributions to 401(k) Plans up to the federal limit (but not federal Thrift Savings Funds) • Some benefits received from certain employer-provided cafeteria plans (but not salary reduction or premium con­ version plans). See Technical Bulletin TB-39. • Benefits received from certain employer-provided com­ muter transportation benefit plans (but not salary reduc­ tion plans). See Technical Bulletin TB-24(R). • 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 • New Jersey Property Tax Relief Benefits • Income Tax refunds (New Jersey, federal, and other ju­ risdictions), but not interest paid on refunds • New Jersey Earned Income Tax Credit payments • Paycheck Protection Program (PPP) loan amounts for­ given through the federal CARES Act or federal Pay­ check Protection Program • Economic Impact Payments (stimulus payments) • Welfare • Child support • Amounts paid as reparations or restitution to Nazi Holo­ caust victims • Assistance from a charitable organization, whether in the form of cash or property • Cancellation of debt • Amounts received as damages for wrongful imprisonment • Qualified disaster relief payments excluded under IRC §139

2025 Form NJ-1040 9 • Payments from the September 11th Victim Compensa­ tion Fund • Difficulty of Care payments that are excluded from fed­ eral taxable income Line 15 – Wages, Salaries, Tips, etc. Enter the total of State wages, salaries, tips, bonuses, commis­ sions, etc., from all employment both inside and outside New Jersey. Take the amount from box 16 of your W-2 (see sample below). Include all payments whether in cash, benefits, digital assets, or property. If you were employed outside New Jersey, you may need to adjust your wages to reflect New Jersey tax law. For example, if you had a Section 125 cafeteria plan that is taxable for New Jersey purposes but is not included in box 16 of your W-2, you must add that amount back into your State wages. Retirement Plans. Under New Jersey law, contributions to retirement plans (other than 401(k) Plans) are included in State wages on the W-2 in the year the wages are earned. This may cause your State wages (box 16) to be higher than your federal wages (box 1). Meals and/or Lodging. You can ex­clude meals and/or lodging reported as wages on your W-2 if: 1. The meals and/or lodging were provided on the business premises of your employer; and 2. The meals and/or lodging were provided for the conve­ nience of your employer; and 9 Sample W-2 (This form is for illustration only and is not reproducible.)

2 2 2 2 2

Void

a Employee’s social security number For Official Use Only 

OMB No. 1545-0008 b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control Number 9

10 Dependent care benefits

e Employee’s first name and initial Last name 11 Nonqualified plans 12a See instructions for box 12

13 Statutory Retirement Third-party 12b

employee plan sick pay

14 Other

12c

UI/WF/SWF - $184.02

DI - $380.42

12d

DI P.P. #(Private Plan No.)

f Employee’s address and ZIP code 15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name NJ 234-567-890/000

142,900.00

6,977.00

FLI P.P. # (Private Plan No.) FLI P.P. # (Private Plan No.) 545.82 - FLI - FLI

Department of the Treasury—Internal Revenue Service Form W-2 Wage and Tax Statement 2025 For Privacy Act and Paperwork Reduction

Act Notice, see the separate instructions. For lodging only: 3. You were required to accept the lodging as a condition of your ­employment. If you exclude the value of meals and/or lodging from your wages, you must en­close a signed statement explaining how you met these conditions. If you do not enclose the statement, your wages will be changed back to the full amount shown on your W-2. New Jersey State Police officers cannot ex­clude food and maintenance payments received as part of their union contract. These pay­ments do not meet the criteria detailed above. Employee Business Expenses. Employee business expenses are not deductible for New Jersey tax purposes. However, you can exclude reimbursements for employee business expenses reported as wages on your W-2 if: 1. The reim­bursements are for job-related expenses; 2. You are required to and do account for these expenses to your employer; and 3. You are reimbursed by your employer in the exact amount of the allowable expenses. If you received excludable reimbursements for employee busi­ ness expenses that were included in wages on your W-2, en­ close a statement explaining the amount you are excluding and your reasons. Also, enclose a copy of your federal Form 2106.

2025 Form NJ-1040 10 Federal Statutory Employees. If you are considered a “statu­ tory employee” for federal tax purposes, you cannot deduct your business expenses unless you are self-employed or an independent contractor under New Jersey law. The federal label of “statutory employee” has no meaning for New Jersey tax purposes. Business expenses can only be deducted from the business in­come of a self-employed individual. See the instructions for Schedule NJ-BUS-1, Part I (Net Profits From ­Business) on page 16. Moving Expenses. Moving expenses are not deductible for New Jersey Income Tax purposes. You can, however, exclude reimbursements for the following moving expenses if you met the federal require­ments to claim moving expenses that were in effect on December 31, 2017, and the expenses were included in wages on your W-2: 1. The cost of moving your household goods and personal effects from the old home to the new home. 2. The actual expenses you incurred for traveling, meals, and lodging when moving yourself and your family from your old home to your new home. Reimbursements for any other moving expense cannot be ex­ cluded from ­income. If you received excludable reimbursements for moving ex­ penses that were included in wages on your W-2, enclose a statement explaining the amount you are excluding and your reasons. Compensation for Injuries or Sickness. Certain amounts received for personal injuries or sickness are not subject to tax. You can exclude such amounts included as wages on your W-2 if: 1. The payments were compensation for wage loss that re­ sulted from absence due to your injury or sickness; and 2. The payments were due and pay­able under an enforce­ able contractual obligation under the plan; and 3. The payments were not related to sick leave wage con­ tinuation, which is largely discretionary and payments are made regardless of the reason for absence from work. If such payments are included in wages on your W‑2, enclose Form NJ‑2440. You must enclose all W-2s with your tax re­ turn. Do not attach them to your return. If you paid taxes to another jurisdiction on wages entered on this line, see the instructions for line 44. Part-Year Residents. Include from each W-2 only the “State wages, tips, etc.” (box 16) that you earned while you were a New Jersey resident. If your W-2 includes only wages you earned while you were a resident, use the amount from box 16. If your employer did not separate your resident and nonresident wages on the W-2, you must apportion the amount in box 16 according to the time you lived in New Jersey. In­ clude only the actual amount you earned while you were a resident. You may be asked to provide a copy of the tax return filed with the other jurisdiction(s) for the period you were a nonresident of New Jersey. Line 16a – Taxable Interest Income Enter all of your taxable interest from sources both inside and outside New Jersey. Common sources of taxable interest: • Banks; • Savings and loan associations; • Credit unions; • Savings accounts; • Checking accounts; • Bonds and notes; • Certificate of deposit; • Life insurance dividends; • Earnings on nonqualified distributions from qualified tu­ ition program accounts including NJBEST (New Jersey Better Educational Savings Trust program) accounts; • Earnings on nonqualified distributions from qualified state 529A ABLE (Achieving a Better Life Experience) accounts; • Distributions from Coverdell education savings accounts (ESAs), but only the earnings portion; • Ginnie Maes, Fannie Maes, Freddie Macs; • Repurchase agreements; • Obligations of states and their political subdivisions, other than New Jersey; • Grantor trusts; • Any other interest not specifically exempt. Do not include on this line: • Interest that was earned and paid to a sole proprietorship, a partnership, or an S corporation. Report on Schedule NJ-BUS-1. Note: If you received a Form 1099 from a partnership or an S corporation for interest paid or deemed to have been paid to you, you must include that interest on line 16a; • Interest that was earned and paid to an estate or trust (other than a grantor trust). Report on line 26. Forfeiture Penalty for Early Withdrawal. If you incur a pen­ alty by withdrawing a time deposit early, you can subtract the amount of the penalty from your interest income. If line 16a is more than $1,500, enclose a copy of Schedule B, federal Form 1040.

2025 Form NJ-1040 11 Part-Year Residents. Include only the interest you re­ ceived while you were a resident of New Jersey. Line 16b – Tax-Exempt Interest Income Enter all of your tax-exempt interest, including the exempt portion of a distribution from a New Jersey qualified invest­ ment fund. Do not include interest earned on your IRA(s) on this line. If you made a withdrawal from your IRA, see the instructions for lines 20a and 20b. For more information on tax-exempt interest income and New Jersey qualified investment funds, see GIT-5, Nontaxable In­ vestment Income. If line 16b is more than $10,000, you must enclose a listing of the amount received from each source. If the total of lines 16a and 16b is different from the federal interest total, enclose a statement explaining the difference. Part-Year Residents. Include only the interest you re­ ceived while you were a resident of New Jersey. Line 17 – Dividends Enter the dividends you received from investments (e.g., from stocks, mutual funds) or other income-producing activities that do not constitute a trade or business. The total taxable divi­ dends received, regardless of where earned, must be reported. Do not include on this line: • Dividends that were earned and paid to a sole propri­ etorship, a partnership, or an S corporation. Report on Schedule NJ-BUS-1. For more information on report­ ing partnership or S corporation income, see GIT-9P, Partnership Income, or GIT-9S, Income From S Corporations; • Dividends that were earned and paid to an estate or trust (other than a grantor trust). Report on line 26. Capital Gains Distributions. Do not report capital gains dis­ tributions you received from mutual funds or other regulated investment companies on this line. Report this income on line 2, Schedule NJ-DOP. Tax-Free Distributions. A distribution that is a return of your investment or capital and does not come from earnings or prof­ its is a nontaxable capital or tax-free distribution. These distri­ butions reduce the basis of the stock or investment and are not taxable until your investment is fully recovered. Insurance Premiums. Dividends you received from insurance companies are not taxable unless the amount you received is more than the premiums paid. Any interest from accumulated insurance dividends is taxable, and you must report it on line 16a. Part-Year Residents. Include only the dividends you re­ ceived while you were a resident of New Jersey. Line 18 – Net Profits From Business Complete Part I of Schedule NJ-BUS-1 and enter on line 18 the amount from line 4 of Part I. If the amount on line 4 is a loss, make no entry on line 18. See instructions on page 16. Enclose Schedule NJ-BUS-1 and a copy of the federal Schedule C (or C-EZ or F) for each business with your return. Line 19 – Net Gains or Income From Disposition of Property Complete Schedule NJ-DOP and enter the amount from line 4. If the amount on line 4 is a loss, make no entry on line 19. Do not include on Schedule NJ-DOP: • Gains/losses from the disposition of property owned by a sole proprietorship, a partnership, or an S corporation. Report on Schedule NJ-BUS-1; • Gains/losses from the disposition of property owned by an estate or trust (other than a grantor trust). Report on line 26. Enclose Schedule NJ-DOP with your return.

2025 Form NJ-1040 12 Schedule NJ-DOP Net Gains or Income From Disposition of Property Report your capital gains and income from the sale or exchange of property. You can deduct the expenses of the sale and your basis in the property from the sales price. In general, when calculating your gain or loss, you will use the cost or adjusted basis that you used for federal purposes. However, in certain situations, you may use a different basis. • Sale of interest in a partnership, a sole proprietorship, or rental property. You may be required to use a New Jersey adjusted basis. • Sale of S corporation shares. You must use your New Jersey adjusted basis. Sale of Principal Residence (Main Home). Capital gain is calculated the same way as for federal purposes. Any amount that is tax­ able for federal purposes is taxable for New Jersey purposes. Visit the IRS website at irs.gov for more information on reporting capital gains from the sale of a main home. Installment Sales. You must report all gains from installment sales in the same year as they are reported for federal purposes. If the New Jersey basis is different from the federal basis, you must make a New Jersey installment sale calculation and report the New Jer­ sey gain. Depreciation and Expense Deduction. New Jersey and federal depreciation and expense deduction limits are different. A New Jersey depreciation adjustment is required if the federal special bonus depreciation allowance or I.R.C. Section 179 expense were deducted for assets placed in service on or after January 1, 2004. Complete the Gross Income Tax Depreciation Adjustment Worksheet GIT-DEP to calculate the adjustment. Complete Liquidation. If you had an interest in a partnership, sole proprietorship, or S corporation that sold or disposed of virtually all of its assets in conjunction with the complete liquidation of the entity, you must report your portion of the gain or loss from the sale or disposition of those assets. Line 1: List of Transactions List any New Jersey taxable transaction(s) as reported on your federal Schedule D, indicating the gain or loss for each transaction in column f. In listing the gain or loss on disposition of rental property, you must take into consideration the New Jersey adjustment from Worksheet GIT-DEP, Part I, line 6. Do not include gains or losses from the sale of exempt obligations. See GIT-5, Nontaxable Investment Income. There is no distinction between active and passive losses for New Jersey purposes. You cannot carry back or carry forward such losses when reporting income on Form NJ-1040. You can deduct federal passive losses in full in the year incurred against any gain within the same category of income, but only in the year that it occurred. Line 2: Capital Gains Distributions Enter your capital gains distributions from Form 1099-DIV(s) or similar statement(s). Do not include capital gains from a New Jersey Qualified Investment Fund that are attributable to qualified exempt obligations or gains from mutual funds to the extent attributable to federal obligations. For more information on New Jersey qualified investment funds, see GIT-5, Nontaxable Investment Income. Line 3: Other Net Gains Enter the net gains or income less net losses from disposition of property not included on lines 1 or 2 of Schedule NJ-DOP. Line 4: Net Gains Enter the total of the amounts listed on line 1, column f and lines 2 and 3, netting gains with losses. Enter this amount on line 19, Form NJ-1040. If the netted amount is a loss, enter zero here and make no entry on line 19, Form NJ‑1040. Part-Year Residents. Include only the amounts you received while you were a resident of New Jersey.

2025 Form NJ-1040 13 Line 20a – Taxable Pension, Annuity, and IRA Distributions/Withdrawals Retirement income such as pensions, annuities, and certain IRA withdrawals is taxable in New Jersey. The New Jersey taxable amount may be different from the federal amount. En­ ter the taxable portion on line 20a. Common types of taxable retirement income: • Pensions from the private sector; • Federal, state, and local government, and teachers’ pensions; • Keogh Plan distributions; • 401(k) Plan distributions; • Early retirement benefits; • Amounts reported as pension on Schedule NJK-1, Part­ nership Return Form NJ-1065; • Civil Service pensions and annuities, even if based on credit for military service. These are received from the U.S. Office of Personnel Management. Common types of nontaxable retirement income (do not report on this return): • Social Security benefits; • Railroad Retirement benefits; • Public or private disability pension benefits until the year you turn 65. Beginning with the year you turn 65, the benefits are treated as ordinary pension income; • U.S. Military pensions and survivor’s benefit payments. (Most are received from the U.S. Department of Finance and Accounting Service.) Part-Year Residents. Include only the taxable amounts you received while you were a resident of New Jersey. Types of Retirement Plans Retirement plans are either noncontributory or contributory. Noncontributory. You made no contributions to your plan. Amounts you receive from these plans are fully taxable. Enter the amount from your 1099-R on line 20a. Contributory (Other Than IRAs). You made contributions to your plan. Contributions are usually made through payroll deductions and, in general, are taxed when they are made. Contributions made to a retirement plan (other than a 401(k) Plan) prior to moving to New Jersey are considered to have been previously taxed. These plans also may include employer contributions and earnings, which have not been taxed. Since you have already been taxed on your contributions, you must determine which portion of your distribution is taxable and which is excludable. There are two methods of calculating the taxable and excludable amounts: Three-Year Rule Method and General Rule Method. To determine which method to use, complete Worksheet A on page 14 the year you begin receiving pension and annuity payments. Note: If you received a distribution from a 401(k) Plan, do not complete Worksheet A. See the section on 401(k) Plans below. If you made a withdrawal from an IRA, do not complete Work­ sheet A or B. Instead, complete Worksheet C. See the section on IRAs on page 14. Three-Year Rule Method. Use this method if you will re­ cover all your contributions within 36 months from the date you receive your first payment from the plan, and both you and your employer contributed to the plan. Do not report pension and annuity payments as income on line 20a until you have recovered all of your contributions. Instead, report these amounts on line 20b. Once you have re­ covered your contributions, the payments you receive are fully taxable and must be reported on line 20a. General Rule Method. You must use this method if you will not recover your contributions within 36 months from the date you receive your first payment from the plan or if your employer did not contribute to the plan. Part of your pension is excludable and part is taxable every year. The excludable amount represents your contributions. Complete Worksheet B in the year you receive your first payment from the plan and keep it for your records. You will need it for calcula­ tions in future years. Recalculate the percentage on line 3 of Worksheet B only if your annual pension payments decrease. Lump-Sum Distributions and Rollovers When you receive a lump-sum distribution of the entire balance from a qualified employee pension, annuity, profit- sharing, or other plan, any amount that exceeds your previ­ ously taxed contributions must be included in your income in the year received. New Jersey has no provision for income av­ eraging of lump-sum distributions. Report the taxable amount on line 20a and the excludable amount on line 20b. If you roll over a lump-sum distribution from an IRA or a qual­ ified employee pension or annuity plan into an IRA or other eligible plan, do not report the rollover on line 20a or 20b if it qualifies for deferral for federal tax purposes. The amount rolled over (minus previously taxed contributions) will be tax­ able when it is withdrawn. 401(k) Plans 1. Contributions made on or after January 1, 1984, were not taxed when they were made. If all of your contributions were made on or after that date, your distributions are fully taxable unless your contributions exceed the federal limit. If your contributions exceed the federal limit, you must calculate the taxable and excludable portions of your distributions using one of the methods described under contributory plans.

2025 Form NJ-1040 14 Worksheet A Which Pension Method to Use 1. Amount of pension you will receive during the first three years (36 months) from the date of the first payment ............................................................................................................................ 1. _____________ 2. Your contributions to the plan ........................................................................................................................ 2. _____________ 3. Subtract line 2 from line 1 .............................................................................................................................. 3. _____________ (a) If line 3 is “0” or more, and both you and your employer contributed to the plan, you can use the Three-Year Rule Method. (b) If line 3 is less than “0,” or your employer did not contribute to the plan, you must use the General Rule Method. (Keep for your records) Worksheet B General Rule Method 1. Your previously taxed contributions to the plan ............................................................................................. 1. _____________ 2. Expected return on contract* .......................................................................................................................... 2. _____________ 3. Percentage excludable (Divide line 1 by line 2) ............................................................................................. 3. _____________% 4. Amount received this year .............................................................................................................................. 4. _____________ 5. Amount excludable (Multiply line 4 by line 3) Enter here and on line 20b, Form NJ-1040 ..................................................................................................... 5. _____________ 6. Taxable amount (Subtract line 5 from line 4. Enter here and on line 20a, Form NJ-1040) ................................................................................................... 6. _____________ *The expected return on the contract is the amount receivable. If life expectancy is a factor under your plan, you must use federal actuarial tables to calculate the expected return. The federal actuarial tables are contained in the Internal Revenue Service’s Publi­ cation 939, General Rule for Pensions and Annuities. Contact the IRS for this publication. If life expectancy is not a factor under your plan, the expected return is found by totaling the amounts to be received. (Keep for your records) 2. Contributions made before January 1, 1984, were taxed when they were made. If you made contributions before that date, you must calculate the taxable and excludable portions of your distributions using one of the methods described under contributory plans. For more information on pension and annuity income, see GIT-1 & 2, Retirement Income. IRAs Your IRA consists of contributions, earnings, and certain amounts rolled over from pension plans. In general, your con­ tributions were taxed when they were made and are not tax­ able when you make a withdrawal. All the earnings and any amounts rolled over tax-free are taxable when withdrawn. Use Worksheet C to calculate the taxable and excludable por­ tions of your IRA withdrawal. If you made withdrawals from multiple IRAs, you can use a separate worksheet for each or combine all IRAs on one worksheet. Lump-Sum Withdrawal. If you withdraw the total amount from an IRA, all the earnings and any amounts rolled over tax- free are taxable. You must report these amounts in the year you make the withdrawal. Periodic Withdrawals. If you make withdrawals over a period of years, the part of the annual distribution that repre­ sents earnings is taxable. The amount taxable for New Jersey purposes may be different from the amount you report on your federal return. For more information on IRA withdrawals, see GIT-1 & 2, Retirement Income. Roth IRAs Your contributions to a Roth IRA were taxed by New Jersey when they were made. Distributions from a Roth IRA that meet the requirements of a qualified distribution are excludable. Do not include qualified distributions on Form NJ-1040. If you re­ ceived a nonqualified distribution, you must report the earnings on line 20a, and report the excludable portion on line 20b. A distribution that is considered nonqualified for federal purposes is also considered nonqualified for New Jersey purposes. If you converted an existing IRA to a rollover Roth IRA during Tax Year 2025, any amount from the existing IRA that would be taxable if withdrawn must be included on line 20a. For more information on Roth IRAs, see Technical Bulletin TB-44.

2025 Form NJ-1040 15 Worksheet C IRA Withdrawals Part I – Calculating Taxable and Excludable Amounts

1. Value of IRA on 12/31/25. Include contributions made for the tax year from 1/1/26 – 4/15/26....................................1. _ _______________________ 2. Total distributions from IRA during the tax year. Do not include tax-free rollovers..... 2. _ _______________________ 3. Total Value of IRA. Add lines 1 and 2...............................................................................3. _ _______________________ Unrecovered Contributions: Complete either line 4a or 4b. Then continue with line 5.

4a. First year of withdrawal from IRA: Enter the total of IRA contributions that were previously taxed.........................................4a. _ _______________________ 4b. After first year of withdrawal from IRA: Complete Part II. Enter amount of unrecovered contributions from line 15..........................4b. _ _______________________ 5. Accumulated earnings in IRA on 12/31/25. Subtract either line 4a or 4b from line 3. ............................................................................5. _ _______________________ 6. Divide line 5 by line 3. (Enter the result as a decimal.).......................................................6. _ _______________________ 7. Taxable portion of this year’s withdrawal. Multiply line 2 by decimal amount on line 6. Enter here and on line 20a, Form NJ-1040...............................................................7. _ _______________________ 8. Excludable portion of this year’s withdrawal. Subtract line 7 from line 2. Enter here and on line 20b, Form NJ-1040...................................................................................8. _ _______________________

Part II – Unrecovered Contributions (For Second and Later Years) See Part III if you did not complete Worksheet C in prior years.

9. Last year’s unrecovered contributions. From line 4 of last year’s Worksheet C.............9. _ _______________________ 10. Amount withdrawn last year. From line 2 of last year’s Worksheet C.............................10. _ _______________________ 11. Taxable portion of last year’s withdrawal. From line 7 of last year’s Worksheet C........ 11. _ _______________________ 12. Contributions recovered last year. Subtract line 11 from line 10.....................................12. _ _______________________ 13. This year’s unrecovered contributions. Subtract line 12 from line 9..............................13. _ _______________________ 14. Contributions to IRA during current tax year. Do not include tax-free rollovers.........14. _ _______________________ 15. Total unrecovered contributions. Add lines 13 and 14. Enter here and on line 4b.........15. _ _______________________ Part III – Unrecovered Contributions (For Second and Later Years) Complete this section only if you did not complete Worksheet C in prior years. Calculate the amount of unrecovered contributions as follows:

16. Total amount of withdrawals made from the IRA in previous years..................................16. _ _______________________ 17. Total of previous year withdrawal(s) already reported as income on prior New Jersey tax returns.........................................................................................................17. _ _______________________ 18. Contributions already recovered. Subtract line 17 from line 16..........................................18. _ _______________________ 19. Unrecovered contributions. Subtract line 18 from the total amount of contributions made to the IRA. Enter here and on line 4b..................................................19. _ _______________________ (Keep for your records)

2025 Form NJ-1040 16 Line 20b – Excludable Pension, Annuity, and IRA Distributions/Withdrawals Enter the excludable portion of any distribution you received from a contributory pension, annuity, or IRA. This is the por­ tion of the total distribution that was not reported on line 20a. This amount represents your previously taxed contributions. Three-Year Rule Method. Include the full amount received until you have recovered all of your contributions. General Rule Method. Include the amount from Worksheet B, line 5. IRA withdrawal. Include the amount from Worksheet C, line 8. If you converted an existing IRA to a rollover Roth IRA, report the excludable portion on this line. Lump-Sum Distribution. If you received a lump-sum distri­ bution from a pension, annuity, or IRA, report the excludable portion on this line. For more information, see GIT-1 & 2, Retirement Income. Part-Year Residents. Include only the amounts you re­ ceived while you were a resident of New Jersey. Line 21 – Distributive Share of Partnership Income Complete Part II of Schedule NJ-BUS-1 and enter on line 21 the amount from line 4 of Part II. If the amount on line 4 is a loss, make no entry on line 21. See instructions on page 17. Schedule NJ-BUS-1 Business Income Summary Schedule Part I – Net Profits From Business Report the net profits or loss from your business, trade, or profession. Make the following adjustments to your federal Schedule C (or C-EZ or F): 1. Add any amount you deducted for taxes based on income; 2. Subtract interest you reported on federal Schedule C (or C-EZ or F) that is exempt for New Jersey purposes but tax­ able for federal purposes; 3. Add interest not reported on federal Schedule C (or C-EZ or F) from states or political subdivisions outside New Jer­ sey that is exempt for federal purposes; 4. Deduct meal and entertainment expenses that constitute or­ dinary expenses incurred in the conduct of a trade or busi­ ness but that were not allowed on the federal return; 5. Deduct your qualified contributions to a self-employed 401(k) Plan. Contributions that exceeded the federal limits are not deductible for New Jersey purposes; 6. Add interest and dividends derived in the conduct of a trade or business; 7. Add or subtract income or losses derived in the conduct of a trade or business from rentals, royalties, patents, or copyrights; 8. Add or subtract gains or losses from the sale, exchange, or other disposition of the trade or business’s property; 9. Add or subtract the net adjustment from the Gross Income Tax Depreciation Adjustment Worksheet GIT-DEP, Part I, line 7; 10. Cannabis licensees: Deduct expenses that would have been eligible to be claimed as a deduction for federal purposes but were disallowed because cannabis is a controlled sub­ stance under federal law. Enclose Schedule NJ-BUS-1 and a copy of Schedule NJK-1, Form NJ-1065, for each partnership with your return. If you did not receive a Schedule NJK-1, enclose a copy of the federal Schedule K-1. Line 22 – Net Pro Rata Share of S Corporation Income Complete Part III of Schedule NJ-BUS-1 and enter on line 22 the amount from line 4 of Part III. If the amount on line 4 is a loss, make no entry on line 22. See instructions on page 17. Enclose Schedule NJ-BUS-1 and a copy of Schedule NJ-K-1, Form CBT-100S, for each S corporation with your return. If you did not receive a Sched­ ule NJ-K-1, enclose a copy of the federal Schedule K-1. Line 23 – Net Gains or Income From Rents, Royalties, Patents, and Copyrights Complete Part IV of Schedule NJ-BUS-1 and enter on line 23 the amount from line 4 of Part IV. If the net amount is a loss, make no entry on line 23. See instructions on page 18. Enclose Schedule NJ-BUS-1 with your return.

2025 Form NJ-1040 17 If you are a sole proprietor who provides primary care services in a qualified medical or dental practice you own that is located in or within five miles of a designated Health Enterprise Zone (HEZ), you may be able to deduct a percentage of the net income from that practice on line 34. See Technical Bulletin TB-56 for eligibility requirements and instructions for calculating the HEZ deduction. Lines 1–3 For each business, enter the following information. If you need more space, enclose a statement with the return listing any additional businesses and the related profit or loss. • Business name as listed on Schedule C, C-EZ, or F • Social Security number or federal employer identification number (EIN) • Profit or (loss) as adjusted for New Jersey purposes Line 4 Add the amounts in the Profit or (Loss) column and enter the total on line 4, netting profits with losses. Enter this amount on line 18, Form NJ-1040. If the netted amount is a loss, make no entry on line 18. Part-Year Residents. Include only the amounts you received while you were a resident of New Jersey. Part II – Distributive Share of Partnership Income Report your share of income or loss from partnership(s), whether or not the income was actually distributed. Lines 1–3 For each partnership, enter the following information. If you need more space, enclose a statement with the return listing any additional partnerships and the related income or loss. • Partnership name as listed on the Schedule NJK-1 (or federal Schedule K-1) • Federal employer identification number (EIN) • Your share of partnership income or (loss) as reported on the Schedule NJK-1 (column A of the line labeled Distributive Share of Partnership Income). If you did not receive an NJK-1, you must enclose a copy of the federal Schedule K-1 and complete Recon­ ciliation Worksheet A in GIT-9P, Partnership Income • Your share of Pass-Through Business Alternative Income Tax as reported on Schedule PTE-K-1 or Schedule NJK-1 received from the partnership Line 4 Add the amounts in the Share of Partnership Income or (Loss) column and enter the total on line 4, netting income with losses. Enter this amount on line 21, Form NJ-1040. If the netted amount is a loss, make no entry on line 21. Line 5 Add the amounts in the Share of Pass-Through Business Alternative Income Tax column and enter the total. Include this amount on line 63, Form NJ-1040. For more information, see GIT-9P, Partnership Income. Part-Year Residents. Prorate your distributive share of partnership income based on the number of days in the partnership’s fiscal year that you were a resident. Part III – Net Pro Rata Share of S Corporation Income Report the amount of your net pro rata share of S corporation income or loss, whether or not the income was actually distributed. Lines 1–3 For each S corporation, enter the following information. If you need more space, enclose a statement with the return listing any addi­ tional S corporations and the related income or loss. • S corporation name as listed on Schedule NJ-K-1 (or federal Schedule K-1) • Federal employer identification number (EIN)

2025 Form NJ-1040 18 • Your pro rata share of S corporation income or (usable loss) as reported on the Schedule NJ-K-1. If you did not receive an NJ-K-1, you must enclose a copy of the federal Schedule K-1 and complete Reconciliation Worksheet B in GIT-9S, Income From S Corporations • Your share of Pass-Through Business Alternative Income Tax as reported on Schedule PTE-K-1 or Schedule NJ-K-1 received from the S corporation Line 4 Add the amounts in the Pro Rata Share of S Corporation Income or (Usable Loss) column and enter the total on line 4, netting income with losses. Enter this amount on line 22, Form NJ-1040. If the netted amount is a loss, make no entry on line 22. Line 5 Add the amounts in the Share of Pass-Through Business Alternative Income Tax column and enter the total. Include this amount on line 63, Form NJ-1040. For more information, see GIT-9S, Income From S Corporations. Part-Year Residents. Prorate the pro rata share of S corporation income based on the number of days in the entity’s fiscal year that you were a resident. Part IV – Net Gains or Income From Rents, Royalties, Patents, and Copyrights Report your net gains or income less net losses from rents, royalties, patents, and copyrights. Depreciation and Expense Deduction. New Jersey and federal depreciation and expense deduction limits are different. You may need to make adjustments to your federal basis for assets placed in service on or after January 1, 2004. Complete the Gross Income Tax De­ preciation Adjustment Worksheet GIT-DEP to calculate the adjustment. Passive Losses. There is no distinction between active and passive losses for New Jersey purposes. You cannot carry back or carry forward such losses when reporting income on Form NJ-1040. You can deduct federal passive losses in full in the year incurred against any gain within the same category of income. Do not include in Part IV: • Gains/losses from rents, royalties, patents, and copyrights from property owned by a sole proprietorship, a partnership, or an S corporation. Report in Parts I, II, and/or III of Schedule NJ-BUS-1; • Gains/losses from rents, royalties, patents, and copyrights from property owned by an estate or trust (other than a grantor trust). Report on line 26. Lines 1–3 For each source of income or loss, enter the following information. If you need more space, enclose a statement with the return listing any additional property and income or loss. • Property name or description. For rental real estate, enter the physical address of the property • Social Security number or federal employer identification number (EIN) • Type of property. Enter the following number that corresponds with the type of property: 1. Rental real estate 2. Royalties 3. Patents 4. Copyrights • Gain or (loss) from each type of property Line 4 Add the amounts in the Income or (Loss) column and enter the total on line 4, netting gains with losses. Enter this amount on line 23, Form NJ-1040. If the netted amount is a loss, make no entry on line 23. Part-Year Residents. Include only the amounts you received while you were a resident of New Jersey.

2025 Form NJ-1040 19 Line 24 – Net Gambling Winnings Enter your net gambling winnings. You can subtract gambling or lottery losses from your winnings that occur in the same year. If the net amount is zero or less, make no entry. If you net gambling winnings with gambling losses, include a statement to that effect. Common types of gambling winnings include: • All casino and track betting; • New Jersey Lottery winnings (only individual prizes ex­ ceeding $10,000); • Any multistate lottery in which New Jersey participates (Mega Millions, Powerball), but only individual prizes exceeding $10,000; • All out-of-State lottery winnings regardless of amount; • Bingo winnings. If you net gambling winnings with gambling losses, you may be required to substantiate the losses used to offset your win­ nings. Acceptable proof of losses includes: • Casino win/loss statements; • Daily log or journal of wins and losses; • Canceled checks; • Losing racetrack pari-mutuel tickets; • Losing lottery tickets. For more information, see Technical Bulletin TB-20(R). Part-Year Residents. Include only amounts you received while you were a resident of New Jersey. Line 25 – Alimony and Separate Maintenance Payments Received Enter any court-ordered alimony or separate maintenance pay­ ments you received. Do not include payments received for child support. Part-Year Residents. Include only those payments you received while you were a resident of New Jersey. Line 26 – Other Income Include the following income on this line. See each type of income for required enclosures. Amounts Received as Prizes and Awards. Any prize won in a raffle, drawing, TV show, radio show, contest, or any other event is taxable and must be reported on this line. Include any goods or services as income at fair market value. Income in Respect of a Decedent. If you had the right to receive income that the deceased person would have received had they lived and it was not included on the decedent’s final return, you must report it on your own return when you receive it. Enclose a listing of the income. Income From Estates and Trusts. If you are a beneficiary who received income from an estate or trust, include the Total Distribution from Schedule NJK-1, Form NJ-1041 on this line. If you did not receive an NJK-1, adjust the income listed on the federal K-1 to reflect New Jersey tax law, then net the adjusted amounts and include the total on line 26. Enclose Schedule NJK-1 (or federal Schedule K-1) with your return. If you have income from a grantor trust that is taxable for New Jersey purposes, do not include it on this line. Report the income in the proper category (e.g., report taxable interest on line 16a). Enclose a copy of the New Jersey or federal Grantor Trust Attachment. For more information on estates and trusts, including grantor trusts, see GIT-12, Estates and Trusts. Scholarships and Fellowship Grants. This type of income is taxable unless the scholarship or grant meets all of the follow­ ing conditions: 1. The primary purpose of the grant is to further the recipi­ ent’s education or training; and 2. The grant does not represent payments for past, pres­ ent, or future services that are subject to the direction or supervision of the grantor (e.g., a fellowship given in exchange for teaching); and 3. The grant is not for the benefit of the grantor. Residential Rental Value or Allowance Paid by Employer. If an employer provides you with a residence, enter either the rental value or the rental allowance paid by the employer. The rental value or allowance is excludable and should not be reported if it meets all of the following conditions: 1. The lodging is provided on the business premises of your employer; and 2. The lodging is provided for the convenience of your em­ ployer; and 3. You are required to accept the lodging as a condition of employment. Other. Use this line for any other taxable income for which a place has not been provided somewhere else on the return. In­ come from both legal and illegal sources is subject to tax. Line 27 – Total Income Add lines 15 through 26 (do not include lines 16b and 20b) and enter the total.

2025 Form NJ-1040 20 Line 28a – Pension/Retirement Exclusion You can exclude all or part of the income reported on line 20a if you meet the following qualifications: • You (and/or your spouse if filing jointly) were age 62 or older or blind/disabled as defined by Social Security guidelines on the last day of the tax year; and • Your income on line 27 is $150,000 or less (part-year residents see below). Determining Your Exclusion Amount Line A. Amount from line 20a.................

Joint Filers: If only one spouse is 62 or older or disabled, enter only the pension income of that spouse. You cannot exclude the pension income of the spouse who is younger than 62 and not disabled. Line B. Amount for your filing status and income using the chart below.......

Part-year residents see below. Enter on line 28a the lesser of line A or line B. Filing Status: Income on line 27: $0– $100,000 $100,001– $125,000 $125,001– $150,000 Married/CU couple, filing joint return $100,000 50% of line 20a 25% of line 20a Single Head of household Qualifying widow(er)/ surviving CU partner $75,000 37.5% of line 20a 18.75% of line 20a Married/CU partner, filing separate return $50,000 25% of line 20a 12.5% of line 20a For more information, see GIT-1 & 2, Retirement Income. Part-Year Residents. Your income for the entire year must have been $150,000 or less to qualify for the exclusion. If your income for the entire year is $0–$100,000, prorate the maximum exclusion amount from the chart above based on the number of months you were a New Jersey resident and enter on line B above when calculating your exclusion. If your income for the entire year is over $100,000, do not prorate the exclusion amount. Line 28b – Other Retirement Income Exclusion If you were 62 or older on the last day of the tax year, you may be able to use the other retirement income exclusion. If you are filing jointly and only one spouse is 62 or older, only the income of that spouse can be excluded. You cannot exclude the income of the spouse who is younger than 62. Unclaimed Exclusion. If you did not use your entire maxi­ mum exclusion on line 28a, you may be able to use the un­ claimed portion. Complete Worksheet D to determine whether you have any exclusion remaining and meet the eligibility requirements and, if so, to calculate the amount to include on line 28b. Part-year residents do not complete Worksheet D. Instead, use Worksheet E. Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad Re­ tirement benefits because your employer did not participate in either program, you may qualify for the Special Exclusion. If you qualify, you can claim $6,000 (married, filing joint; head of household; qualifying widow(er)) or $3,000 (single; mar­ ried, filing separate). Note: Do not claim the Special Exclusion if you (or your spouse if filing jointly) will ever be eligible for Social Security or Rail­ road Retirement benefits. For more information, see GIT-1 & 2, Retirement Income. Part-Year Residents. If you did not use your entire pro­ rated maximum exclusion on line 28a, you may be able to use the unclaimed portion. Complete Worksheet E to determine whether you have any exclusion remaining and meet the eli­ gibility requirements and, if so, to calculate the amount to include on line 28b. Line 28c – Total Exclusion Amount Add lines 28a and 28b and enter the total. Line 29 – New Jersey Gross Income Subtract line 28c from line 27 and enter the result. If zero or less, make no entry. Required to file a return You are required to file a return if your income on line 29 is more than the filing threshold: • $20,000 Married filing jointly, Head of Household, or Qualified Widow(er); • $10,000 Single or married/CU partner filing separate return. Not required to file a return You are not required to file a return if your income is at or be­ low the filing threshold. However, you still need to file if you: • Had New Jersey Income Tax withheld; • Paid estimated taxes or had a credit from the prior year; or • Are eligible for a New Jersey Earned Income Tax Credit or other credit and are due a refund.

2025 Form NJ-1040 21 Worksheet D Other Retirement Income Exclusion Age Requirement: 62 or older Part-year residents do not complete this worksheet. (See instructions on page 20.) Is income on line 27, NJ-1040 MORE than $150,000? Yes. You are not eligible to use any unclaimed portion of your maximum exclusion. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below). No. Continue with line 1.

1. Enter the amount of your maximum exclusion using the chart below................................................................ 1. __________

2. Enter the amount from line 28a, NJ-1040........................................................................................................... 2. __________

3. Subtract line 2 from line 1................................................................................................................................... 3. __________ Is the amount on line 3 MORE than $0? Yes. Continue with line 4. No. You do not have any unused exclusion amount. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below).

4. Enter the amount from line 15, NJ-1040 ............................................................................................................ 4. __________

5. Enter the amount from line 18, NJ-1040 ............................................................................................................ 5. __________

6. Enter the amount from line 21, NJ-1040 ............................................................................................................ 6. __________

7. Enter the amount from line 22, NJ-1040 ............................................................................................................ 7. __________

8. Add lines 4, 5, 6, and 7 ....................................................................................................................................... 8. __________

Is the amount on line 8 MORE than $3,000? Yes. You are not eligible to use the unclaimed portion of your maximum exclusion. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below). No. Continue with line 9.

9. Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040 ................ 9. __________ Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded. Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad Retirement benefits because your employer did not participate in either program, you may qualify for this exclusion. See GIT-1 & 2, Retire­ ment Income, before entering an amount on line 28b. Maximum Exclusion Filing Status: Income on line 27: $0 – $100,000 $100,001 – $125,000 $125,001 – $150,000 Married/CU couple, filing joint return $100,000 50% of line 27 25% of line 27 Single Head of household Qualifying widow(er)/surviving CU partner $75,000 37.5% of line 27 18.75% of line 27 Married/CU partner, filing separate return $50,000 25% of line 27 12.5% of line 27 (Keep for your records)

2025 Form NJ-1040 22 Worksheet E Other Retirement Income Exclusion – Part-Year Residents Age Requirement: 62 or older Was your income for the entire year MORE than $150,000? Yes. You are not eligible to use any unclaimed portion of your maximum exclusion. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below). No. Continue with line 1.

1. Enter the amount of your maximum exclusion calculated using the chart below. If your income was $100,000 or less, you must prorate the maximum amount based on the number of months you were a New Jersey resident (do not prorate if your income was over $100,000)............................ 1. __________

2. Enter the amount from line 28a, NJ-1040........................................................................................................... 2. __________

3. Subtract line 2 from line 1................................................................................................................................... 3. __________ Is the amount on line 3 MORE than $0? Yes. Continue with line 4. No. You do not have any unused exclusion amount. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below). Enter the following income for the entire year:

4. Wages, salaries, tips, and other employee compensation ................................................................................... 4. __________

5. Net profits from business .................................................................................................................................... 5. __________

6. Distributive share of partnership income ........................................................................................................... 6. __________

7. Net pro rata share of S corporation income ........................................................................................................ 7. __________

8. Add lines 4, 5, 6, and 7 ....................................................................................................................................... 8. __________

Is the amount on line 8 MORE than $3,000? Yes. You are not eligible to use the unclaimed portion of your maximum exclusion. Make no entry on line 28b unless you are eligible for the Special Exclusion (see below). No. Continue with line 9.

9. Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040 ................ 9. __________ Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded. Special Exclusion. If you (and your spouse if filing jointly) will never be able to receive Social Security or Railroad Retirement benefits because your employer did not participate in either program, you may qualify for this exclusion. See GIT-1 & 2, Retire­ ment Income, before entering an amount on line 28b. Maximum Exclusion Filing Status: Income for the Entire Year $0 – $100,000 $100,001 – $125,000 $125,001 – $150,000 Married/CU couple, filing joint return Months NJ resident* 12 x $100,000 50% of line 27 25% of line 27 Single Head of household Qualifying widow(er)/surviving CU partner Months NJ resident* 12 x $75,000 37.5% of line 27 18.75% of line 27 Married/CU partner, filing separate return Months NJ resident* 12 x $50,000 25% of line 27 12.5% of line 27 *For this calculation, 15 days or more is considered a month. (Keep for your records)

2025 Form NJ-1040 23 Do not complete lines 30 through 50. Continue completing the return with line 51. Withholding Exemption. If you do not expect to have a New Jersey Income Tax liability for 2026, complete Form NJ-W4 and give it to your employer to claim an exemption from with­ holding, or complete Form NJ-W-4P and give it to the payer of your pension or annuity to stop withholding. Homeowners and Tenants Age 65 or Older or Disabled. If you are not required to file a New Jersey return, but you met the eligibility requirements for a Property Tax Credit on page 25, you may be able to file Form NJ-1040-HW instead of Form NJ-1040 to claim the credit. See instructions on page 49. Caregivers of Disabled Veterans. If you are not required to file a New Jersey return, but you met the eligibility require­ ments for the Wounded Warrior Caregivers Credit on page 43, you may be able to file Form NJ-1040-HW instead of Form NJ-1040 to claim the credit. See instructions on page 50. Part-Year Residents. If your income for the entire year was equal to or less than the filing threshold amount and you are filing to get a refund, you must enclose a copy of your fed­ eral return. If you did not file a federal return, include a state­ ment to that effect. Line 30 – Exemption Amount Enter the total exemption amount from line 13. Part-Year Residents. Prorate the total on line 13 for the time you were a New Jersey resident and enter the amount on line 30. For this calculation, 15 days or more is considered a month. Line 31 – Medical Expenses You can deduct certain unreimbursed medical expenses you paid during the year for yourself, your spouse or domestic partner, and any dependents you claim. You can only deduct expenses that are more than 2% of your gross income. In gen­ eral, medical expenses allowed for federal tax purposes are al­ lowed for New Jersey tax purposes. These can include: • Physicians, dental, and other medical fees; • Prescription eyeglasses and contact lenses; • Hospital care; • Nursing care; • Medicines and drugs; • Prosthetic devices; • X-rays and other diagnostic services conducted by or di­ rected by a physician or dentist; • Amounts paid for transportation primarily for and essen­ tial to medical care; • Insurance (including amounts paid as premiums under Part B of Title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) cover­ ing medical care. You can also deduct qualified Archer MSA contributions and self-employed health insurance costs. Information is available on our website at nj.gov/treasury/taxation/njit13.shtml Use Worksheet F below to calculate your medical expenses deduction. Note: For federal purposes you may be able to deduct amounts paid for health insurance for any child of yours who was under age 27 at the end of 2025. However, for New Jersey purposes you can deduct these amounts only if the child was your de­ pendent. For more information, see Technical Advisory Memo­ randum TAM 2011-14. Part-Year Residents. Include only those expenses you in­ curred and paid while you were a resident of New Jersey. Worksheet F Deduction for Medical Expenses 1. Total unreimbursed medical expenses ........................................................................................................... 1.______________ 2. Enter line 29, Form NJ-1040_______________ .02 = .............................................................................. 2.______________ 3. Medical Expenses Deduction. Subtract line 2 from line 1 and enter result here. If zero or less, enter zero ................................................................................................................................ 3.______________ 4. Enter the amount of your qualified Archer MSA contributions from federal Form 8853 ............................. 4.______________ 5. Enter the amount of your self-employed health insurance deduction ............................................................ 5.______________ 6. Total Deduction for Medical Expenses. Add lines 3, 4, and 5. Enter the result here and on line 31, Form NJ-1040. If zero, enter zero here and make no entry on line 31, Form NJ-1040 .......................................................... 6.______________ (Keep for your records)

2025 Form NJ-1040 24 Line 32 – Alimony and Separate Maintenance Payments Enter any court-ordered alimony or separate maintenance pay­ ments you made. Do not include child support payments. Part-Year Residents. Include only those payments made while you were a resident of New Jersey. Line 33 – Qualified Conservation Contribution Enter any qualified contribution you made of real property (land) in New Jersey for conservation purposes (e.g., pro­ tection of natural habitat, farmland, forest, or open space). The deduction is the amount of the contribution allowed as a deduction in calculating your taxable income for federal purposes. If you file federal Form 8283, enclose a copy with your return. Part-Year Residents. Include only those contributions you made while you were a resident of New Jersey. Line 34 – Health Enterprise Zone Deduction If you provide primary care services in a qualified medical or dental practice you own that is located in or within five miles of a designated Health Enterprise Zone (HEZ), you may be able to deduct a percentage of the net income from that practice. Enter the HEZ deduction for a qualified practice as follows: • Partners – Use the amount from Part III of the Schedule NJK-1, Form NJ-1065, you received from the practice; • S corporation shareholders – Use the amount from Part V of the Schedule NJ-K-1, Form CBT-100S, you received from the practice; • Sole proprietors – Determine your allowable HEZ de­ duction and enclose a schedule showing how you calcu­ lated it. Note: Do not claim unreimbursed medical expenses, health insurance premiums, or other personal or business expenses as a deduction on this line. For eligibility requirements and instructions for calculating the HEZ deduction, see Technical Bulletin TB-56. Part-Year Residents. If you are a partner or an S corpora­ tion shareholder, you must prorate the deduction based on the number of days in the entity’s fiscal year that you were a resi­ dent. If you are a sole proprietor, use only the receipts for your period of residency when calculating the deduction. Line 35 – Alternative Business Calculation Adjustment If you completed Schedule NJ-BUS-1 and had a loss on line 4 of any part, you may be eligible for an income adjustment. You also may be eligible if you had a loss carryforward on Schedule NJ-BUS-2 from a prior year. Complete Schedule NJ-BUS-2 and enter on line 35 the amount from line 11 of the schedule. If zero, make no entry. Enclose Schedule NJ-BUS-2 with your return and keep a copy for your records. You may need the information to complete future returns. Note: You must keep track of any unused losses that are car­ ried forward. Unused losses can be carried forward for up to 20 years to calculate future adjustments. Line 36 – Organ/Bone Marrow Donation Deduction If you donated an organ or bone marrow to another person for transplantation, you can deduct up to $10,000 of unreimbursed expenses for travel, lodging, and lost wages related to the do­ nation. This deduction is also available to your spouse (if filing jointly) or any dependents you claim on your return. You must take the deduction the year in which the transplant occurs. If you had unreimbursed expenses in the year prior to or in the year after the transplant, they must be claimed in the year they were incurred. The combined deduction amount cannot exceed $10,000. You may be asked to provide documentation indicating that you are eligible to claim the deduction, such as employee pay statements and a letter from a physician. A list of acceptable documentation is available on our website at nj.gov/treasury/taxation/donor.shtml Lines 37a–37c – New Jersey College Affordability Deductions If your gross income was $200,000 or less, you may be eli­ gible to deduct certain educational expenses. Line 37a – You can deduct up to $10,000 of contributions made during the year into an NJBEST (New Jersey Better Educational Savings Trust) account. Line 37b – You can deduct up to $2,500 of principal and inter­ est paid during the year on an NJCLASS (New Jersey College Loans to Assist State Students) loan. Line 37c – If you, your spouse, or your dependent enroll in or attend a New Jersey institution of higher education, you can deduct up to $10,000 for tuition costs paid during the year.

2025 Form NJ-1040 25 Married, Filing Separately. If you and your spouse file sepa­ rate returns, the combined deduction amounts cannot exceed the amounts shown on page 24. Part-Year Residents. You must use your income for the entire year when determining your eligibility. Prorate your deduction based on the number of months you were a New Jersey resident. Line 38 – Total Exemptions and Deductions Add lines 30 through 37c and enter the total. Line 39 – Taxable Income Subtract line 38 from line 29 and enter the result. Property Tax Deduction/Credit for Homeowners and Tenants If property taxes were paid (directly or through rent) on your principal residence (main home) (see “Terms to Know” on page 4) in New Jersey, you may qualify for either a Property Tax Deduction that reduces your taxable income, or a refund­ able Property Tax Credit. If you meet the eligibility require­ ments, complete line 40a, and either line 41 or 56. Note: Contact your building manager or the municipal tax col­ lector if you are not sure whether the place you live is subject to property taxes. Eligibility Requirements: • You were domiciled and maintained a main home as a homeowner or tenant in New Jersey during 2025; • Your main home, whether owned or rented, was subject to property taxes that were paid either as actual property taxes or through rent; • If you rented your main home in a building that had more than one dwelling unit, you had access to kitchen and bath facilities; • If your main home was a unit in a multi-unit property you owned, the property had no more than four units, and no more than one of those was a commercial unit; • Your income on line 29 is more than the filing threshold amount for your filing status (see page 3). If you (and/or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year and you were not required to file a return, see “Seniors or Blind/Disabled Persons Not Required to File Form NJ-1040” below. You are not eligible for a deduction or credit: • For a vacation home, second home, or any other property you do not reside in permanently; • If you are a disabled veteran with a 100% exemption from property taxes on your main home (However, if part of the property was rented to a tenant, the tenant may be eligible.); • If you were a homeowner who made P.I.L.O.T. (Pay­ ments-In-Lieu-of-Tax) payments; • If you were a tenant in a tax-exempt property (e.g., subsidized and campus housing, property owned by non­ profit organizations, residence on which P.I.L.O.T. pay­ ments were made). Seniors or Blind/Disabled Persons Not Required to File Form NJ-1040 If you (or your spouse if filing jointly) were 65 or older or blind or disabled on the last day of the tax year, and your income on line 29 is $20,000 or less ($10,000 if filing status is single or married/CU partner, filing separate return), and you met the eli­ gibility requirements, you qualify for a Property Tax Credit. If you are eligible for a Property Tax Credit, you can claim your credit on Form NJ-1040 or you can file Form NJ-1040-HW only (see page 49). Do not file both Form NJ-1040 and Form NJ-1040-HW. Line 40a – Total Property Taxes (18% of Rent) Paid If you met the eligibility requirements above, read the follow­ ing to determine the correct amount to enter on line 40a. Multi-Owner Properties. If you owned your main home with someone who was not your spouse, you can use only the amount of property taxes paid that reflects your percentage of ownership in the property, even if you were the only one who occupied the property and you paid all the taxes. Multi-Unit Properties. If your main home was a unit in a multi-unit property that you owned, you can use only the prop­ erty taxes paid for the percentage of the property you occupied. • The unit must be a single, separate dwelling unit with complete independent living facilities. There must be permanent provisions for living, sleeping, eating, cook­ ing, and sanitation, with access to a separate kitchen and bathroom. • The property must contain four units or less, and no more than one of those units can be a commercial unit. Condominiums and Co-ops. Condominiums and co-ops are considered single-family homes. For tax purposes, they are not multi-unit properties. Continuing Care Communities. If you pay the proportionate share of property taxes attributable to your unit, you are con­ sidered a homeowner. Life Tenancy. If you have life tenancy rights or hold a lease for 99 years or more, you are considered a homeowner.

2025 Form NJ-1040 26 Mobile Home Owners. You are considered a tenant if you owned a mobile home that was located in a mobile home park. Property taxes paid means 18% of the site fees paid for 2025. Answer the following questions before completing line 40a: Did you have more than one main home in New Jersey during the year?............................. Yes No Did you share ownership of your main home with someone who is not your spouse?............ Yes No Was your main home a unit in a multi-unit property that you owned?................................. Yes No Did you occupy and share rent for your main home (apartment/rental unit) with someone who was not your spouse during the year?....... Yes No Were you both a homeowner and a tenant in New Jersey during the year?............................. Yes No If you answered “Yes” to any question above, complete Work­ sheet G on page 27 to determine the amount to report. If you answered “No” to all the questions above, report the property taxes due and paid as follows: Tenants Enter 18% of the rent paid for 2025. This is the amount that is considered property taxes. If you were a mobile home owner, enter 18% of the site fees paid for 2025. Homeowners Enter the amount of property taxes due and paid to the munici­ pality on your main home for 2025. Married, Filing Separately. If you and your spouse file separate returns but maintained the same main home, enter on line 40a only one-half of the property taxes (one-half of 18% of rent) due and paid. Part-Year Residents. Only include amounts due and paid while you were a resident of New Jersey. Worksheet G Part I – Homeowners Main Homes Owned in New Jersey (Lines 1–3) List the address of each qualified New Jersey residence you owned and occupied as your main home during 2025. Complete columns a through e for each address. If you lived for part of the year in a residence that was not a qualified residence, do not include any infor­ mation for that residence. For example, you owned a five-unit property and used one of the units as your main home. If you were both an owner and a tenant at the same address, enter the required information in both Part I and Part II. Column a Enter the number of days you owned and occupied this home as your main home in 2025. If this was your residence all year, enter 365. The total number of days in Part I and Part II cannot be more than 365. Column b Enter the share (percentage) of this property you (and your spouse) owned. Enter the figure as a decimal. If you (and your spouse) were the sole owner(s), enter 1.00 for 100%. If you owned 50% of the property with someone who was not your spouse, you would enter 0.50. You must enter your percentage of ownership even if there are multiple owners and you were the only one who occupied the property and you paid all the taxes. Example: You and your wife owned a single-family home with your sister. You lived in the home with your wife. Your sister did not live with you, and you and your wife paid all the property taxes. You must enter 0.50 because you and your wife owned only one-half (50%) of the property.

2025 Form NJ-1040 27 Worksheet G PART I: HOMEOWNERS Main homes you owned in New Jersey during 2025

(a) (b) (c) (d) (e)

Number of days in Share (%) of property Share (%) of property Total property taxes Your share of

2025 in this residence owned by you used as your paid on this property property taxes paid

as an owner (and your spouse) main home for this period on this property

Address

for this period

1. 2. 3. 4. Your share of total property taxes paid for 2025 for your main home (total of column e)

If you were also a tenant in New Jersey during the year, continue with Part II. Otherwise, go to Part III...................................... PART II: TENANTS Main homes you rented in New Jersey during 2025

(a) (b) (c) (d)

Number of days in Total number of Total rent paid by all Total rent paid by you

2025 in this residence tenants who people living in this (and your spouse) for this

Address as a tenant shared the rent residence during this period residence during this period 5. 6. 7. 8. Your share of total rent paid for 2025 for your main homes (total of column d).................................................................... 9. Allowable portion of rent. Line 8 x 0.18. Continue to Part III............................................................................................. PART III: TOTAL 10. Add line 4 and line 9. Enter the total here and on line 40a, Form NJ-1040. If your filing status is married/CU partner, filing separate return and both you and your spouse maintained the same main home, use one-half of this amount when completing line 40a. (Keep for your records) Column c If this property consisted of more than one unit, enter the share (percentage) of the property you (and your spouse) used as your main home. Enter the figure as a decimal. For example, enter 25% as 0.25. The units in a multi-unit property are considered equal in size un­ less the local tax assessor has determined they are not equal. Example: You owned a four-unit property. The units were equal in size, and one of the units was your main home. You must enter 0.25 because you occupied one-fourth (25%) of the property as your main home. Column d Enter the total property taxes paid on this property for 2025 for the period indicated in column a. Column e Multiply the decimal in column c by the property tax amount in column d. If there is no figure in column c, use the decimal in col­ umn b. Enter the result in column e. Example: Total property taxes paid were $2,000. Column b is 1.00, and column c is 0.50. The calculation for column e is 0.50 x $2,000 = $1,000.

2025 Form NJ-1040 28 Line 4: Property Taxes Add your share of property taxes paid in column e, lines 1 through 3, and enter the total. Part II – Tenants Main Homes Rented in New Jersey (Lines 5–7) List the address of each qualified New Jersey residence you rented and occupied as your main home during 2025. Complete columns a through d for each address. If you lived for part of the year in a residence that was not a qualified residence, do not include any infor­ mation for that residence. For example, you rented an apartment in a building that is exempt from property taxes. If you were both an owner and a tenant at the same address, enter the required information in both Part I and Part II. Column a Enter the number of days you rented and occupied this home as your main home in 2025. If this was your residence all year, enter 365. The total number of days in Part I and Part II cannot be more than 365. Column b If you lived with someone who was not your spouse and shared the rent with them, enter the total number of tenants who shared the rent, including yourself. For this purpose, spouses are considered one tenant. Column c Enter the total amount of rent paid by all tenants, including yourself, during 2025 for the period indicated in column a. Column d Divide the amount in column c by the number in column b, and enter the result in column d. Line 8: Rent Add your share of rent paid in column d, lines 5 through 7, and enter the total. Line 9: Allowable Portion of Rent Multiply the amount on line 8 by 18% (0.18) and enter the result. Part III – Total Line 10: Total Add line 4 and line 9. Enter the total here and on line 40a, Form NJ-1040. If your filing status is married/CU partner, filing separately, enter one-half of this amount on line 40a. Line 40b – Homeowner/Tenant Status Fill in only one oval to indicate whether you were a home­ owner, a tenant, or both a homeowner and tenant during 2025. Line 41 – Property Tax Deduction If you met the eligibility requirements on page 25, you can take either a Property Tax Deduction of up to $15,000 ($7,500 if you and your spouse file separate returns but maintained the same main home) or a Property Tax Credit. There are two ways to determine whether you will get a greater benefit by taking a deduction on line 41 or a credit on line 56. If you: • Are not claiming a credit for taxes paid to other jurisdic­ tions, complete Worksheet H; • Are claiming a credit for taxes paid to other jurisdic­ tions, first complete lines 1 and 2 of Worksheet H. Then complete Schedule NJ-COJ and Worksheet I. (See in­ structions for Schedule NJ-COJ on page 31.) If you will receive a greater benefit by taking the deduction, enter on line 41 the amount of the Property Tax Deduction from Worksheet H or Schedule NJ-COJ and make no entry on line 56.

2025 Form NJ-1040 29 Worksheet H Property Tax Deduction/Credit Review the eligibility requirements on page 25 before completing Worksheet H. Part-year residents see page 30. Complete both columns of this worksheet to find out whether the deduction or the credit is better for you. 1. Property Taxes. Enter the property taxes from line 40a, Form NJ-1040. 1._______________

Most Senior Freeze (Property Tax Reimbursement) applicants must use their base year amount. (See instructions on page 30.) 2. Property Tax Deduction. Is the amount on line 1 of this worksheet $15,000 or more ($7,500 or more if you and your spouse file separate returns but maintained the same main home)?

Yes. Enter $15,000 ($7,500 if you and your spouse file separate returns but maintained the

same main home).

No. Enter the amount from line 1. 2._______________ STOP — if you are claiming a credit for taxes paid to other jurisdictions. Complete only lines 1 and 2. Then complete Schedule NJ-COJ and Worksheet I. (See instructions on page 31.)

Column A Column B 3. Taxable Income (From line 39 of Form NJ‑1040) ..................................................... 3. 3. 4. Property Tax Deduction (From line 2 above) ............................................................. 4. 4. – 0 – 5. New Jersey Taxable Income (Subtract line 4 from line 3) ......................................... 5. 5. 6. Tax on line 5 amount (From Tax Table or Tax Rate Schedules) ................................ 6. 6. 7. Subtract line 6, column A from line 6, column B ......................................................................................... 7. 8. Is the line 7 amount $50 or more ($25 if you and your spouse file separate returns but maintained the same main home)? Part-year residents see page 30 before answering “No.” Yes. The Property Tax Deduction is more beneficial for you. Make the following entries on your return.

Form NJ-1040 Enter amount from:

Line 41 Line 4, column A

Line 42 Line 5, column A

Line 43 Line 6, column A

Line 56 Make no entry No. The Property Tax Credit is more beneficial for you. Make the following entries on your return.

Form NJ-1040 Enter amount from:

Line 41 Make no entry

Line 42 Line 5, column B

Line 43 Line 6, column B

Line 56 $50 ($25 if you and your spouse file separate returns but maintained the same main home). Part-year residents must prorate this amount. (See instructions on page 30.) (Keep for your records)

2025 Form NJ-1040 30 Worksheet H Line 1: Property Tax/Rent Enter the amount from line 40a, Form NJ-1040. Senior Freeze (Property Tax Reimbursement) Applicants. Use the chart below to determine the amount to report on line. If you: And you: Enter on line 1: Met all 2024 Senior Freeze eligi­ bility requirements, including the income limits Met all 2025 Senior Freeze eligi­ bility requirements, including the income limit Enter the amount reported on your 2025 PAS-1, which is either your 2024 property taxes (18% of site fees) OR your base year property taxes (18% of site fees) Met all 2024 Senior Freeze eligi­ bility requirements, including the income limits Met all 2025 Senior Freeze eli­ gibility requirements, except the income limit Amount from line 40a, NJ-1040 Met all 2024 Senior Freeze eligibil­ ity requirements, except the 2024 income limit Met all 2025 Senior Freeze eligi­ bility requirements, including the income limit Previous recipients enter your base year property taxes (18% of site fees) from your 2025 PAS-1. All others enter the amount from line 40a, NJ-1040 Note: If you owned your home with someone who is not your spouse or if the property consists of more than one unit, the amount of property taxes you report must reflect your percentage of ownership or the proportionate share of property taxes for the unit you occu­ pied as your main home. Line 2: Property Tax Deduction Enter the amount from line 1 or $15,000, whichever is less. Also enter this amount on line 4, column A. Note: If you and your spouse file separate returns but maintained the same main home, enter the amount from line 1 or $7,500, which­ ever is less. Line 3: Taxable Income For each column, enter the amount from line 39, Form NJ-1040. Note: If you are claiming a credit for taxes paid to other jurisdictions, do not complete lines 3 through 8. Complete Schedule NJ-COJ and Worksheet I. Line 4: Property Tax Deduction Enter in column A the amount from line 2, Worksheet H. Line 5: New Jersey Taxable Income For each column, subtract line 4 from line 3 and enter the result. Line 6: Tax on Line 5 For each column, enter the amount of tax on the income shown on line 5. Use the Tax Table on page 54 or the Tax Rate Schedules on page 63 to calculate the amount. Lines 7 and 8: Deduction/Credit Determination To determine whether a deduction or a credit is better for you, subtract line 6, column A from line 6, column B and enter the result on line 7. If the amount on line 7 is $50 or more ($25 if you and your spouse file separate returns but maintained the same main home), you will receive a greater benefit by taking the Property Tax Deduction. If the amount on line 7 is less than $50 ($25 if you and your spouse file separate returns but maintained the same main home), you will receive a greater benefit by taking the Property Tax Credit. Follow the instructions on Worksheet H for completing lines 41, 42, 43, and 56, Form NJ-1040. Part-Year Residents. You can claim a deduction or credit for property taxes or 18% of rent due and paid during the time you were a resident. When completing line 8, prorate the $50 ($25 if you and your spouse file separate returns but maintained the same main home) based on the number of months you occupied your New Jersey residence. Compare the prorated amount to line 7, and if the credit is more beneficial, enter the prorated amount on line 56.

2025 Form NJ-1040 31 Schedule NJ-COJ Credit for Income or Wage Taxes Paid to Other Jurisdictions Complete this schedule only if you had income from outside New Jersey that was taxed by another jurisdiction and subject to New Jersey Income Tax in the same tax year. The credit reduces your New Jersey tax based on the percentage of income that was taxed by other jurisdictions. It is not necessarily a dollar-for-dollar credit. You cannot take a credit for taxes paid to the U.S. Government, Puerto Rico, or any other country or territory. Compensation From Pennsylvania. There is a Reciprocal Personal Income Tax Agreement between New Jersey and Pennsylvania. Compensation (salaries, wages, tips, fees, commissions, bonuses, and other payment for services rendered as an employee) paid to New Jersey residents employed in Pennsylvania is not subject to Pennsylvania income tax. Therefore, you cannot claim a credit for taxes paid to Pennsylvania on that type of income. However, other types of income (e.g., self-employment, gain from sale of property) are not covered by the agreement and may be eligible for the credit. The Reciprocal Agreement does not apply to the wage or income tax of Philadelphia or any other municipality in Pennsylvania. Different Jurisdictions Tax the Same Income. You may need to complete more than one Schedule NJ-COJ. See “Same Income Taxed by More Than One Jurisdiction” on page 32. Different Jurisdictions Tax Different Income. You must complete a separate Schedule NJ-COJ for each jurisdiction. For more infor­ mation, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income Taxes Paid to Other Jurisdictions (Business/Nonwage Income). Jurisdiction Imposes More Than One Type of Tax. You may need to complete a separate Schedule NJ-COJ for each type of tax. For more information, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income Taxes Paid to Other Jurisdictions (Business/Nonwage Income). Property Tax Deduction/Credit (Worksheet I). If you are eligible for a Property Tax Deduction or Credit (see requirements on page 25), complete Schedule NJ-COJ, and then complete Worksheet I on page 34 to determine whether you receive a greater benefit from the Property Tax Deduction or the Property Tax Credit. If you are claiming a credit for taxes paid to another jurisdiction but you are not eligible for a Property Tax Deduction or Credit, only complete column B of Schedule NJ-COJ. Line 42 – New Jersey Taxable Income Subtract line 41 from line 39 and enter the result. If you did not claim a Property Tax Deduction, enter the amount from line 39. Line 43 – Tax on Amount on Line 42 If the income on line 42 is less than $100,000, use the Tax Table on page 54. Otherwise, calculate the tax by using the Tax Rate Schedules on page 63. Use the correct column or sched­ ule for your filing status. Enter the tax on line 43. Line 44 – Credit for Income Taxes Paid to Other Jurisdictions (COJ) You may be able to claim a credit if you had income from out­ side New Jersey. Complete Schedule NJ-COJ to calculate the credit and enter the amount on line 44. If you complete more than one Schedule NJ-COJ, add the credits from each schedule and enter the total. The credit on line 44 cannot be more than your tax on line 43. Enter the jurisdiction code from the following chart in the boxes provided on line 44. If you are claiming a credit for more than one jurisdiction, use the code for “Multiple Jurisdictions.” Jurisdiction Codes

Code Code Code Alabama 01 Arizona 03 Arkansas 04 California 05 Colorado 06 Connecticut 07 Delaware 08 Georgia 10 Hawaii 11 Idaho 12 Illinois 13 Indiana 14 Iowa 15 Kansas 16 Kentucky 17 Louisiana 18 Maine 19 Maryland 20 Massachusetts 21 Michigan 22 Minnesota 23 Mississippi 24 Missouri 25 Montana 26 Nebraska 27 New Hampshire 29 New Mexico 31 New York 32 North Carolina 33 North Dakota 34 Ohio 35 Oklahoma 36 Oregon 37 Pennsylvania 38 Rhode Island 39 South Carolina 40 Tennessee 42 Utah 44 Vermont 45 Virginia 46 Washington 54 West Virginia 48 Wisconsin 49 Dist. of Columbia 51 Philadelphia 52 Other 53 Multiple Jurisdictions 99 Enclose Schedule NJ-COJ(s) with your return.

2025 Form NJ-1040 32 Documentation. Keep complete copies of any returns filed with other jurisdictions. You may be asked to provide the following: • A complete copy of the income tax return filed with the other jurisdiction if one was filed or required to be filed. Include all schedules, worksheets, etc., that establish the nature and source of the income being taxed by the other jurisdiction; • If you participated in a composite return filed in another jurisdiction, submit a statement, on the filing entity’s letterhead, that lists the jurisdiction, your share of the gross income taxed by the other jurisdiction, and your share of the tax paid; • If you do not have to file a return with the other jurisdiction, include either a W-2 that lists the wage taxes paid and the name of the taxing jurisdiction, or a statement from the business entity that filed an income-based tax return. The statement must include your share of the gross income taxed by the other jurisdiction, the name of the tax, and your share of the tax paid. Line 1 – Income Properly Taxed by Both New Jersey and Other Jurisdiction Only include income that meets all of the following criteria when completing line 1: 1. The income must be taxed by both New Jersey and a jurisdiction outside New Jersey, and 2. The income must have been properly taxed by the other jurisdiction, and 3. The amount of each item of income taxed by the other jurisdiction cannot be more than the amount of that item of income taxed by New Jersey, and 4. The income cannot be deemed allocated to New Jersey. Enter the gross amount received after adjustments have been made by the other jurisdiction, but before personal exemptions and/or itemized deductions are subtracted. For an accurate income figure, first complete the tax return for the state in which you worked. Any income included on line 1 must also be included on line 2 since the income has to be taxed by both New Jersey and the other jurisdic­ tion. Therefore, the amount on line 1 cannot be more than the amount on line 2. Also enter the name of the taxing jurisdiction in the space provided and enter the jurisdiction code from the chart on page 31. Do not include on line 1: • Income that is not subject to New Jersey Income Tax (e.g., unemployment compensation); • Income excluded or deducted in arriving at the income actually taxed in the other jurisdiction (e.g., IRA/Keogh contributions, employee business expenses, moving expenses, alimony); • Interest, dividends, gains on sales of securities, and other income from intangible personal property (savings accounts, stocks, bonds) unless (1) the income was derived from a business, trade, or profession carried on in the other jurisdiction, or (2) you are required to file a resident return with both New Jersey and the other jurisdiction and report the income on both returns; • Income subject to tax by a foreign country, U.S. possession, or territory; • S corporation income allocated to New Jersey; • Partnership income allocated to New Jersey; • 401(k) contributions. Same Income Taxed by More Than One Jurisdiction. If you pay tax to two jurisdictions on the same income, and the jurisdictions tax the same amount of income, complete only one Schedule NJ-COJ. Example: You have wages that are taxed by both city A and state B. Both the city and the state tax the full amount of your wages. Complete one Schedule NJ-COJ, reporting the full amount of wages. However, if the jurisdictions tax different amounts of income, complete a separate Schedule NJ-COJ for each amount. On the first schedule, include the income amount taxed by both jurisdictions. On the second schedule, include only the difference in the two amounts. Example: You have $150,000 in income from a business in city Y, which is in state Z. You report the entire amount on your New Jersey return. State Z taxed $120,000 of the income and the tax on that amount was $8,200. City Y taxed $140,000 of the income and the tax on that amount was $5,600. Since the two jurisdictions taxed different amounts, you must complete two Schedule NJ-COJs. First Schedule NJ-COJ: Indicate the jurisdiction as “city Y and state Z,” and enter $120,000 on line 1. To determine the credit on that $120,000, add together $8,200 paid to state Z and $4,800 paid to city Y. ($4,800 is the tax paid on $120,000. You cannot use the full $5,600 since that is the tax paid on $140,000. You can use only the tax paid on the amount of income entered on line 1.) Enter the total in box 9a, line 9. Compare the allowable credit calculated on line 8, Schedule NJ-COJ to the amount in box 9a ($13,000). The credit is the lesser of line 8 or box 9a.

2025 Form NJ-1040 33 Second Schedule NJ-COJ: Indicate the jurisdiction as “city Y,” and enter $20,000 on line 1. This amount is the difference between the total amount taxed by city Y ($140,000) and the amount that was already included on the first Schedule NJ-COJ ($120,000). Box 9a will be $800, the tax paid to city Y on $20,000 of income. S Corporation Income. If you paid income or wage taxes to another jurisdiction on S corporation income that was also subject to New Jersey tax in the same tax year, you may be eligible for a credit. However, you cannot claim a credit for: • Tax imposed by another jurisdiction on S corporation income allocated to New Jersey; • Taxes paid or accrued on or measured by profits or income imposed on or paid on behalf of another person; • Taxes attributable to distributions. Income From New York. In general, the amount on line 1 must reflect the “New York State Amount” actually taxed by New York from the New York IT-203. However, certain adjustments may be necessary to determine the income actually taxed by New York. If you are subject to the New York tax on lump-sum distributions, complete separate Schedule NJ-COJs for the ordinary income and the lump-sum distribution. Income From Philadelphia. The amount of income taxable to Philadelphia may be different from the State wages on your W-2. Com­ plete the following to determine the amount to enter on line 1. A. Philadelphia Wage Tax Paid* =

Philadelphia Wage Tax Rate B. Amount of Philadelphia wages included on line 15, NJ-1040 Enter on line 1 the lesser of A or B. *If you filed a Philadelphia Petition for Wage Tax Refund, you must subtract your refund from the Philadelphia wage tax paid. Information about the Philadelphia wage tax rate is available on the City of Philadelphia’s website at phila.gov. Sole Proprietorships and Partnerships From Philadelphia. If you are a sole proprietor or partner in a partnership whose income is subject to Pennsylvania income tax and Philadelphia business income and receipts tax and net profits tax, you must consider the taxes paid (based on income) to all jurisdictions when calculating the credit. The Philadelphia business income and receipts tax imposes two taxes, one based on income and one based on gross receipts. Only the tax imposed based on income qualifies for the credit calculation. Part-Year Residents. Enter on line 1 only the income derived from the other jurisdiction during the period of time you were a New Jersey resident. The income must be actually and properly taxed both by the other jurisdiction and New Jersey. Line 2 – Income Subject to Tax by New Jersey Enter the amount of income reported on line 29, Form NJ-1040. Line 3 – Maximum Allowable Credit Percentage Divide line 1 by line 2 and enter the percentage on line 3. Carry your results to seven decimal places, rounding up if the seventh place is 5 or more. Since line 1 cannot be more than line 2, the result will be 100% or less. If you are not eligible to claim a Property Tax Deduction or Property Tax Credit, only complete column B. Line 4 – Taxable Income For each column, enter on line 4 the amount from line 39, Form NJ-1040. Line 5 – Property Tax and Deduction Qualified homeowners or tenants (see eligibility requirements on page 25), enter the following information: Box 5a: Enter the amount from line 1 of Worksheet H (see page 30). Column A (Line 5): Enter the amount from line 2 of Worksheet H.

2025 Form NJ-1040 34 Worksheet I Which Property Tax Benefit to Use

COLUMN A COLUMN B 1. Tax. Enter amounts from line 7, Schedule NJ-COJ, columns A and B here............................................................................................................... 1. 1. 2. Credit for Taxes Paid to Other Jurisdiction. Enter amounts from line 9, Schedule NJ-COJ, columns A and B here. If you completed more than one Schedule NJ-COJ, enter the total of all line 9 amounts (columns A and B) in the corresponding column................................................................................................ 2. 2. 3. Balance of Tax Due. Subtract line 2 from line 1 in each column............................... 3. 3. 4. Subtract line 3, column A from line 3, column B.......................................................

4. 5. Is the line 4 amount $50 or more ($25 if you and your spouse file separate returns but maintained the same main home)?

Part-year residents see instructions for line 9, Schedule NJ-COJ before answering “No.”

Yes. The Property Tax Deduction is more beneficial for you. Make the following entries on your return.

Form NJ-1040 Enter amount from:

Line 41 Line 5, Column A, Schedule NJ-COJ

Line 42 Line 6, Column A, Schedule NJ-COJ

Line 43 Line 7, Column A, Schedule NJ-COJ

Line 44 Line 2, Column A, Worksheet I

Line 56 Make no entry

No. The Property Tax Credit is more beneficial for you. Make the following entries on your return.

Form NJ-1040 Enter amount from:

Line 41 Make no entry

Line 42 Line 6, Column B, Schedule NJ-COJ

Line 43 Line 7, Column B, Schedule NJ-COJ

Line 44 Line 2, Column B, Worksheet I

Line 56 $50 ($25 if you and your spouse file separate returns but maintained the same main home). Part-year residents must prorate this amount. (See instructions for line 9, Schedule NJ-COJ.) (Keep for your records) Line 6 – New Jersey Taxable Income For each column, subtract line 5 from line 4 and enter the result. Line 7 – Tax on Line 6 Amount For each column, enter the tax due on the income entered on line 6. Use the Tax Table on page 54 or the Tax Rate Schedules on page 63 to calculate the amount of tax due. If you are completing only column B, the amount on line 7 should be the same as the amount on line 43, Form NJ-1040. Line 8 – Allowable Credit For each column, multiply the amount on line 7 by the percentage on line 3 and enter the result. Line 9 – Credit for Taxes Paid to Other Jurisdiction Box 9a: Enter the income or wage tax paid to the other jurisdiction on the income shown on line 1. This amount is the total tax liability to the other jurisdiction from the other jurisdiction’s tax return, or if the other jurisdiction does not require the filing of a tax return, the amount may be the taxes withheld for the jurisdiction. If you adjusted the income on line 1 of this schedule, enter only the tax paid on the adjusted amount. For each column, enter on line 9 the lesser of line 8 or the amount in box 9a. If you are eligible for a Property Tax Deduction or Credit, complete Worksheet I above (part-year residents see page 35).

2025 Form NJ-1040 35 Line 45 – Balance of Tax Subtract line 44 from line 43 and enter the result. If line 44 is blank, enter the amount from line 43. Line 46 – Sheltered Workshop Tax Credit Enter your Sheltered Workshop Tax Credit for the current year from Part IV, line 12 of Form GIT-317. Enclose Form GIT-317 with your return. Part-Year Residents. Prorate your credit based on the number of months you were a New Jersey resident. Line 47 – Gold Star Family Counseling Credit If you are a mental health care professional who provided counseling through the Gold Star Family Counseling program, complete the following calculation to determine the amount of your credit: 1. Enter the number of hours of counseling you provided through the program...................... 2. Enter the TRICARE rate for the service................................ 3. Multiply line 1 by line 2. Enter this amount on line 47......... Part-Year Residents. Include only the hours of counsel­ ing provided through the program while you were a New Jer­ sey resident. Line 48 – Credit for Employer of Organ/ Bone Marrow Donor If you are an employer who provided paid time off to an em­ ployee who missed work to donate an organ or bone marrow for transplantation, you may be able to claim a credit. The paid time off must have been in addition to any other paid time off to which the employee was entitled. If you qualify, you can take a credit of 25% of the employee’s salary for up to 30 days of time missed from work for each donation. You may be asked to provide documentation indicating that you are eligible to claim the credit, such as employee pay statements and a letter from a physician. A list of acceptable documentation is available on our website at nj.gov/treasury/taxation/donor.shtml. Line 49 – Total Credits Add lines 46 through 48 and enter the total. Line 50 – Balance of Tax After Credits Subtract line 49 from line 45 and enter the result. If line 49 is blank, enter the amount from line 45. Line 51 – Use Tax Due on Internet, Mail- Order, or Other Out-of-State Purchases When you buy taxable items or services to use in New Jersey, you owe Use Tax if: • You do not pay Sales Tax; or • You pay tax at a rate less than New Jersey’s 6.625% rate. This commonly happens when you make purchases online, by phone or mail order, or outside the State. Use Worksheet K on page 36 to calculate the amount to report. If you do not have any Use Tax to remit, you must enter “0.00” on this line. For more information about taxable items and services, see S&U-4, New Jersey Sales Tax Guide. For more information about Use Tax, see publication ANJ-7, Use Tax in New Jersey. Line 52 – Interest on Underpayment of Estimated Tax New Jersey Income Tax is a pay-as-you-go tax. You must pay tax on your income as you earn or receive it. If you did not pay If you are not eligible for a Property Tax Deduction or Credit, enter the amount from line 9, column B on line 44, Form NJ-1040. If you completed more than one NJ-COJ, enter the total of the amounts from line 9, column B. Leave lines 41 and 56 blank. For more information, see GIT-3W, Credit for Income Taxes Paid to Other Jurisdictions (Wage Income), or GIT-3B, Credit for Income Taxes Paid to Other Jurisdictions (Business/Nonwage Income). Part-Year Residents. You can claim a deduction or credit for property taxes or 18% of rent due and paid during the time you were a resident. When completing line 5, Worksheet I, prorate the $50 ($25 if you and your spouse file separate returns but maintained the same main home) based on the number of months you occupied your New Jersey residence. Compare the prorated amount to line 4, Worksheet I, and if the credit is more beneficial, enter the prorated amount on line 56, NJ-1040.

2025 Form NJ-1040 36 Worksheet K Use Tax Calculation Did you buy any taxable items or services without paying New Jersey Sales Tax? This includes any internet, phone, mail-order, or out-of-State purchases on which New Jersey Sales Tax was not collected, or purchases on which tax was collected at a rate less than 6.625%. If the answer is “Yes,” you owe Use Tax to New Jersey. If you have already paid all Use Tax due with Form ST-18, answer “No.” Yes. Complete Parts I, II, and III to calculate the amount of Use Tax due. No. Enter “0.00” on line 51, Form NJ-1040. Do not leave line 51 blank. Part I – Use Tax due on items or services costing less than $1,000 each Complete lines 1a–1d OR line 2. If you know the exact amount of your purchases... 1a. Enter the exact amount of your taxable purchases on which no New Jersey Sales Tax was collected............. 1a. __________ 1b. Multiply line 1a by 6.625% (.06625) .................................................................................................................1b. __________ 1c. Enter the amount of sales tax collected by other states for purchases on line 1a, up to 6.625%. Do not include sales tax collected by foreign countries........................................................................................... 1c. __________ 1d. Subtract line 1c from line 1b. Continue with Part II...........................................................................................1d. __________ OR If you do not know the exact amount of your purchases... 2. Enter the amount of Use Tax from the Estimated Use Tax Chart below that corresponds to the income you reported on line 29, Form NJ-1040. Continue with Part II.............................................................. 2. __________ Part II – Use Tax due on items or services costing $1,000 or more each 3a. Enter the exact amount of your taxable purchases on which no New Jersey Sales Tax was collected ............ 3a. __________ 3b. Multiply line 3a by 6.625% (.06625) .................................................................................................................3b. __________ 3c. Enter the amount of sales tax collected by other states for purchases on line 3a, up to 6.625%. Do not include sales tax collected by foreign countries........................................................................................... 3c. __________ 3d. Subtract line 3c from line 3b. Continue with Part III.........................................................................................3d. __________ Part III – Total Use Tax Due 4. Add the amount from either line 1d or line 2 to the amount on line 3d. Enter here and on line 51, Form NJ-1040......................................................................................................................................... 4. __________ (Keep for your records) Estimated Use Tax Chart (for Part I, line 2 only) up to $15,000...............................................................$ 14 $15,001 – $30,000............................................................44 $30,001 – $50,000............................................................64 $50,001 – $75,000............................................................84 $75,001 – $100,000........................................................106 $100,001 – $150,000......................................................134 $150,001 – $200,000......................................................170 $200,001 and over................................... .0852% (.000852) of income, or $494, whichever is less. If your New Jersey gross income is:

Use Tax If your New Jersey gross income is:

Use Tax

2025 Form NJ-1040 37 enough tax on your income throughout the year, you may have to pay installment interest. Installment interest may be charged if: • Your total tax is more than $400 (after subtracting with­ holdings and other credits); and • You did not pay (by withholdings or estimated pay­ ments) at least 80% of your tax liability during the year. To calculate the amount of interest for the underpayment of estimated tax, complete Form NJ-2210, Underpayment of Es­ timated Tax by Individuals, Estates, or Trusts. Enter on line 52 the amount from line 19, Form NJ-2210, and fill in the oval. Enclose Form NJ-2210 with your return. For more information, see GIT-8, Estimating Income Taxes. Lines 53a–53b – Current Health Insurance If you or anyone in your tax household does not have minimum essential health coverage at the time you file your return, fill in the oval at line 53a and complete the NJ-EZ Enroll form. If you want Get Covered New Jersey to help you obtain coverage, fill in the oval at line 53b and fill in the “Yes” oval at Step 3 of the NJ-EZ Enroll form. This will authorize GetCoveredNJ to use the information from your NJ-1040 and other relevant sources to assess whether your household quali­ fies for affordable health coverage. If you make this election, and you enroll in minimum essential coverage and keep that coverage for the remainder of the year, any shared responsibil­ ity payment that would be assessed at line 53c will be waived. For more information, see the NJ-EZ Enroll form. Enclose the NJ-EZ Enroll form with your return. Line 53c – Shared Responsibility Payment New Jersey residents who are required to file a return (and all members of their tax household) must have minimum es­ sential health coverage for the entire year unless they qualify for an exemption. Part-year residents must have coverage or qualify for an exemption for each month of their New Jersey residency. If you or anyone in your tax household did not have the required coverage and does not qualify for an exemption, you owe a shared responsibility payment. If your income on line 29 is $20,000 or less ($10,000 if your filing status is single or married/CU partner filing separate return), you do not owe a shared responsibility payment. Do not complete line 53c. Part-year residents use income for the entire year, not just the period of New Jersey residency. If you indicated at line 53a that a member of your tax household does not currently have min­ imum essential health coverage, and you indi­ cated at line 53b that you are requesting assistance from Get Covered New Jersey, make no entry on line 53c and complete Schedule NJ-HCC. Tax Household. This includes you, your spouse (if filing a joint return), domestic partner claimed on your return, and any individuals you claim as dependents on your NJ-1040. It also includes any individuals you can, but do not, claim as depen­ dents on your return. Minimum Essential Health Coverage. This is the amount of coverage you need to satisfy the minimum essential health coverage requirement. It includes, but is not limited to: • Any health plan bought through the Health Insurance Marketplace; • Individual health plans bought outside the Health Insur­ ance Marketplace, if they meet the standards for quali­ fied health plans; • Any “grandfathered” individual insurance plan you’ve had since March 23, 2010, or earlier; • Most job-based plans, including retiree plans and COBRA coverage; • Medicare Part A; • Most Medicaid coverage, except for limited coverage plans; • The Children’s Health Insurance Program (CHIP); • Coverage under a parent’s plan; • Most student health plans (check with your school to see if the plan counts as qualifying health coverage); • Health coverage for Peace Corps volunteers; • Certain types of veterans health coverage through the Department of Veterans Affairs; • Most TRICARE plans; • Department of Defense Nonappropriated Fund Health Benefits program; • Refugee Medical Assistance. For more information on whether your plan qualifies as mini­ mum essential health coverage, see IRS Form 8965. Exemptions. If at any time during the year (part-year residents consider only months as a New Jersey resident) you or anyone in your tax household did not have minimum essential health coverage, visit nj.gov/treasury/njhealthinsurancemandate/ex­ emptions.shtml to determine if an exemption applies. Exemp­ tions are available for income and healthcare related reasons, group membership, incarceration, living abroad, and various hardship reasons. If an exemption applies, complete the NJ Insurance Mandate Coverage Exemption Application to get an exemption number. You will need an exemption number for

2025 Form NJ-1040 38 Worksheet L Complete this worksheet to calculate the amount of your shared responsibility payment, or use the online calculator at nj.gov/treasury/ njhealthinsurancemandate/nj-himpa-calc.shtml. Do not complete this worksheet if everyone in your tax household had minimum es­ sential health coverage for the entire year. Part I You will need to determine your household income for purposes of calculating your shared responsibility payment. This includes your total income (line 27), your tax-exempt interest (line 16b), and the total income and tax-exempt interest of your dependents. Include estimated income for any dependents who do not file a New Jersey tax return. Do not use amounts from your federal return. Parts II and III Complete Part II if no one in your tax household had minimum essential coverage or qualified for an exemption for any part of the year. Complete Part III if anyone in your tax household had minimum essential coverage or qualified for an exemption for any part of the year. For purposes of calculating the shared responsibility payment, an individual who is under age 18 on January 1 is considered to be un­ der 18 for the entire year. Enter your shared responsibility payment (Part II, line 8 or Part III, line 13) on line 53c, NJ-1040, fill in the oval, and enclose Schedule NJ-HCC with your return. each person who meets the requirements for an exemption. An individual may have more than one exemption number if dif­ ferent exemptions applied to different parts of the year. Enter the exemption number(s) on Schedule NJ-HCC. (See “Com­ pleting Line 53c” below.) Note: If an individual had coverage for any part of a month, they are considered to be covered for the entire month. No ex­ emption is needed for that month. Completing Line 53c If your income on line 29 (part-year residents use income for the entire year) is at or below the filing threshold (see page 3), you do not owe a shared responsibility payment. Make no en­ try on line 53c and continue with line 54. Dependent on Another Person’s Return. If someone can claim you as a dependent on their return, you do not owe a shared responsibility payment. Complete only Part I of Schedule NJ-HCC, filling in the “Yes” oval. Fill in the oval at line 53c, NJ-1040, and enclose Schedule NJ-HCC with your return. If you are filing a joint return but one of you can be claimed as a dependent on another person’s return, do not in­ clude information for that spouse on schedule NJ-HCC. Full-Year Coverage. If you and everyone in your tax house­ hold had minimum essential health coverage for the entire year (part-year residents consider only months as a New Jersey resident), you do not owe a shared responsibility payment. Complete only Part I of Schedule NJ-HCC. Fill in the oval at line 53c, NJ-1040, and enclose Schedule NJ-HCC with your return. Part-Year Coverage OR No Coverage. If at any time dur­ ing the year (part-year residents consider only months as a New Jersey resident) you or anyone in your tax household did not have minimum essential health coverage, you may owe a shared responsibility payment. Complete Schedule NJ-HCC. If you had coverage for any part of a month, you are considered covered for the entire month. When complet­ ing Part II, check the box for every month each individual had minimum essential coverage (part-year residents include only months as a New Jersey resident). If an exemption applies for any member(s) of your tax household (see “Exemptions” on page 37), check the box for each month to which an exemption applies, and enter the exemption number(s). If any individual has more than one exemption number, enter only one of the numbers for that person and check the box. If there are any months without coverage that are not covered by an exemption (part-year residents consider only months as a New Jersey resi­ dent), use Worksheet L on page 39 or the online calculator at nj.gov/treasury/njhealthinsurancemandate/nj-himpa-calc.shtml to calculate the amount of shared responsibility payment you owe. Fill in the oval at line 53c and enter the amount due. If no amount is due, fill in the oval and leave the line blank. Enclose Schedule NJ-HCC with your return.

2025 Form NJ-1040 39 Worksheet L Shared Responsibility Payment Calculation Part-year residents see instructions on page 41 before completing this worksheet. Do not complete if: • Everyone in your tax household had minimum essential health coverage or qualified for an exemption for the entire year; or • You filled in the oval at line 53b and the “Yes” oval at Step 3 of the NJ-EZ Enroll form. Part I 1. Enter the amount from line 27 (Total Income) of your NJ-1040. Do not use income from your federal income tax return. ................................................................................................................ 1. 2. Enter the amount from line 16b (Tax-Exempt Interest) of your NJ-1040. ...................................... 2. 3. Enter income of any dependents you claim on your return. Also include any individual(s) you can, but do not, claim as a dependent(s) on your return.*

Enter amount from Enter amount from

Line 27, NJ-1040 Line 16b, NJ-1040

Dependent name

Dependent name

Dependent name

Dependent name

Dependent name Total dependent income. Add the amounts in each column and enter the total on line 3. + = 3. If more than five dependents have income, include any additional dependents’ income in the total on line 3. *List estimated income, if any, of dependents who will not file a 2025 New Jersey Income Tax return. Do not include any dependent’s income that is included on your own 2025 NJ-1040. 4. Total household income. Add lines 1 through 3............................................................................... 4. 5. Enter the amount listed for your filing status: $10,000 – Single

Married/CU partner filing separate return $20,000 – Married/CU couple filing joint return

Head of Household

Qualifying widow(er)/surviving CU partner 5. 6. Subtract line 5 from line 4................................................................................................................ 6. 7. Income Percentage Amount. Multiply the amount on line 6 by 2.5% (0.025) ............................. 7. 8. Did you or anyone in your tax household have minimum essential health coverage or qualify for an exemption for part, but not all of the year? Yes. Complete Part III on page 40. No. Complete Part II on page 40. (Keep for your records)

2025 Form NJ-1040 40 Part II – Complete if no one in your tax household had minimum essential health coverage for any part of the year. 1. Number of individuals in your tax household who were 18 or older (see instructions) x $695.00 =................................... 1. 2. Number of individuals in your tax household who were under age 18 (see instructions) x $347.50 =............................... 2. 3. Add line 1 and line 2........................................................................................................................ 3. 4. Flat Rate Amount. Enter the lessor of line 3 or $2,085.................................................................... 4. 5. Income Percentage Amount. Enter the income percentage amount from Part I, line 7................... 5. 6. Enter the greater of line 4 or line 5................................................................................................... 6. 7. Enter the amount listed for the size of your tax household: 1 person – $4,908 3 people – $14,724 5+ people – $24,540 2 people – $9,816 4 people – $19,632..................................................................................... 7. 8. Shared Responsibility Payment. Enter the lesser of line 6 or line 7. Also enter on line 53c, NJ-1040............................................................................................................................................ 8. Part III – Complete if any member of your tax household had minimum essential health coverage during any part, but not all, of the year. Section A 1a. Number of individuals listed in Part II of Schedule NJ-HCC who were 18 or older (see instr.) x 12 =.............. b. Number of boxes checked for individuals included in line 1a................................................................................... c. Months without minimum essential health coverage. Subtract line 1b from line 1a................................................ d. Multiply line 1c by $57.92............................................................................................................... 1d. 2a. Number of individuals listed in Part II of Schedule NJ-HCC who were under age 18 (see instr.) x 12 =........... b. Number of boxes checked for individuals included in line 2a................................................................................... c. Months without minimum essential health coverage. Subtract line 2b from line 2a................................................ d. Multiply line 2c by $28.96............................................................................................................... 2d. 3. Add lines 1d and 2d.......................................................................................................................... 3. 4. Flat Rate Amount. Enter the lesser of line 3 or $2,085.................................................................... 4. Section B 5. Enter the income percentage amount from Part I, line 7.................................................................. 5. 6. Number of individuals listed in Part II of Schedule NJ-HCC x 12 =.................................................................... 6. 7. Number of boxes checked in Part II of Schedule NJ-HCC 7. 8. Months without minimum essential health coverage. Subtract line 7 from line 6.................................................... 8. 9. Divide line 8 by line 6 (Enter as a percentage)................................................................................ 9. % 10. Income Percentage Amount. Multiply the amount on line 5 by the percentage on line 9................ 10. Section C 11. Enter the greater of line 4 or line 10................................................................................................. 11. 12. Enter the amount listed for the size of your tax household: 1 person – $4,908 3 people – $14,724 5+ people – $24,540 2 people – $9,816 4 people – $19,632..................................................................................... 12. 13. Shared Responsibility Payment. Enter the lesser of line 11 or line 12. Also enter on line 53c, NJ-1040.............................................................................................................................. 13. (Keep for your records)

2025 Form NJ-1040 41 Part-Year Residents Make the following adjustments to Worksheet L to calculate your shared responsibility payment for the period of your New Jersey residency: Part I, Lines 1–3. Enter income for the entire year, not just for the period of New Jersey residency. Part I, Line 7. Calculate your income percentage amount as indicated, and prorate the result based on the number of months you were a New Jersey resident. For this calculation, 15 days or more is considered a month. Calculation: Part I, line 7 x Months NJ resident = Prorated amount for Part I, line 7

12 Part I, Line 8. When answering the question at line 8, consider only the part of the year you were a New Jersey resident, not the entire year. Part II, Line 3. Add lines 1 and 2 as indicated, and prorate the total based on the number of months you were a New Jersey resident. Calculation: Part II, line 3 x Months NJ resident = Prorated amount for Part II, line 3

12 Part III, Lines 1a, 2a, and 6. Multiply the number of individuals by the number of months you were a New Jersey resident. Do not multiply by 12. Line 54 – Total Tax Due Add lines 50 through 53c and enter the total. Line 55 – Total New Jersey Income Tax Withheld Enter the total New Jersey Income Tax withheld as shown on all of your W-2s, W-2Gs, and/or 1099s on this line. Common forms include: • Form W-2: Box 17 (Box 15 must indicate NJ) • Form W-2G: Box 15 (Box 13 must indicate NJ) • Form 1099-R: Box 14 (Box 15 must indicate NJ) • Form 1099-MISC: Box 16 (Box 17 must indicate NJ) • Form 1099-NEC: Box 5 (Box 6 must indicate NJ) Do not include tax paid on your behalf by a partnership. Enclose Forms W-2 and 1099 with your return. Part-Year Residents. You must determine from your W-2, W-2G, and/or 1099 statement(s) the amount of New Jersey Income Tax withheld from wages you earned or other payments you received while you were a New Jersey resident. If your W-2 includes only wages you earned while you were a resident, report the total New Jersey tax withheld on the W-2. If your employer combined your resident and nonresident wages on the W-2, include only tax withheld while you were a New Jersey resident. Line 56 – Property Tax Credit If you met the eligibility requirements on page 25 and you re­ ceive a greater benefit from the Property Tax Credit, enter $50 ($25 if married, filing separately). Do not claim a credit if you claimed the Property Tax Deduction on line 41 or your income is under the filing threshold. Part-Year Residents. Prorate the amount of any Property Tax Credit on this line based on the number of months you oc­ cupied your qualified New Jersey residence. Line 57 – New Jersey Payments/Credit From 2024 Tax Return Include on this line: • Estimated tax payments made for 2025; • Amount paid with your application for an extension; • Credit applied from the prior year. This is the amount you chose to carry forward on line 69 of your 2024 NJ-1040. Do not include prior year refunds or tax paid on your behalf by partnership(s). Payments Made Under Another Name or Social Security Number. If you changed your name (marriage, divorce, etc.), and you made estimated tax payments using your former name, enclose a statement explaining all the payments you and/or your spouse made for 2025 and the name(s) and Social Security number(s) under which you made payments. If your spouse died during the year and amounts were paid/ credited under both your Social Security numbers, enclose a

2025 Form NJ-1040 42 statement listing the Social Security numbers and the amounts submitted under each. Part-Year Residents. Enter the amount of estimated pay­ ments you made to New Jersey while you were a resident. If you made estimated payments both as a resident and as a non­ resident, enter only the payments you made to meet your tax liability while you were a resident. Line 58 – New Jersey Earned Income Tax Credit (NJEITC) This is a credit for certain taxpayers who work and have earned income. It reduces the amount of tax you owe and can give you a refund. The NJEITC is 40% of the federal EIC. If you claimed and were allowed a federal earned income credit (EIC), enter 40% of your federal EIC amount. If you were a part-year resident, you must prorate your federal EIC amount by the number of months you were a New Jersey resident. If you were at least 18 years old, you may be eligible for an NJEITC even if you did not meet the age requirement for a federal EIC. The maximum age limit has been eliminated. Did you meet the following requirements during 2025? • You did not have a qualifying child; and • You were at least 18 years old on the last day of the tax year; and • You met all federal EIC requirements except the age requirement; and • You are not listed as a dependent on another tax return. If so, enter $260 on line 58. If you were a part-year resident, you must prorate $260 by the number of months you were a New Jersey resident. Married, Filing Separately. If you are married and you are not filing a joint return, you can claim the NJEITC only if you had a qualifying child who lived with you for more than half of 2025, and you lived apart from your spouse for the last six months of 2025. Civil Union Couples You are eligible for an NJEITC only if you claim and are al­ lowed a federal EIC. If you are not filing a joint New Jersey return, you must have had a qualifying child who lived with you for more than half of 2025, and lived apart from your civil union partner for the last six months of 2025. If you file a joint or separate federal return, enter 40% of your federal EIC amount. If you did not file a joint or separate federal return, prepare a mock federal return using the same filing status as on your NJ-1040, then calculate the amount of the federal EIC that you would have been eligible to receive. You can also go to irs.gov to calculate the amount of federal EIC based on your New Jer­ sey filing status. Enter 40% of the calculated amount and fill in the second oval below line 58 indicating you are a civil union couple. Fill In Ovals. Only fill in the first oval if your federal return indicates “EIC” next to line 27. Only fill in the second oval if you are a civil union couple filing a joint return. You may be asked to provide documentation that shows you are eligible for this credit. Visit our website at eitc.nj.gov for more information on the program. Lines 59 through 61 – UI/WF/SWF, DI, and FLI Credits If you had two or more employers and you contributed more than the maximum amount of unemployment insurance (UI)/ workforce development partnership fund (WF)/supplemental workforce fund (SWF) contributions, disability insurance (DI) contributions, and/or family leave insurance (FLI) contribu­ tions, you may be able to take credit for the excess withheld. If you had two or more employers and you contributed more The maximum employee contributions were: UI/WF/SWF – $184.02 DI – $380.42 FLI – $545.82 Complete Form NJ-2450 to calculate the excess contributions and report as follows:

Enter on line: Amount from Form NJ-2450:

59 Line 4

60 Line 5

61 Line 6 You must enclose Form NJ-2450 with your return. If you had only one employer, you must contact that employer for the refund of any amount that was overwithheld. Do not complete Form NJ-2450. If you had multiple employers but one employer withheld more than the maximum, do not enter more than the maximum amount for that employer on Form NJ-2450. Any amounts over the maximum that were incorrectly withheld must be re­ funded by that particular employer.

2025 Form NJ-1040 43 If we deny your request, you must refile your claim through the Department of Labor and Workforce Development by com­ pleting Form UC-9A. Line 62 – Wounded Warrior Caregivers Credit You are eligible for this credit if you provided care for a rela­ tive who is a qualifying armed services member and your gross income was $100,000 or less (married, filing joint; head of household; qualifying widow(er)) or $50,000 or less (single; married, filing separate). A relative is a: Spouse Parent Child Brother Sister Grandparent Grandchild Aunt Uncle First Cousin Nephew Niece Great-grandparent Great-grandchild The above relationships by marriage (e.g., stepchild, mother- in-law, etc.) A qualifying armed services member is a person who: • Was honorably discharged or released under honorable circumstances by the last day of the tax year; and • Has a disability arising from active U.S. military service in any war or conflict on or after September 11, 2001; and • Has either a 100% disability rating or receives individual unemployability benefits (one disability of at least 60% or two disabilities with a combined rating of at least 70% and one of those is at least 40%); and • Lived with you in New Jersey for at least six months of the tax year. Complete Schedule NJ-WWC to calculate the credit, and enter the amount on line 62. If two or more people care for the same person, the credit is apportioned based on the share of total care expenses for the year. Part-Year Residents. You must use your income for the entire year when determining your eligibility. Enclose a copy of your caregiver approval letter the first time you claim the credit. You may be required to submit additional documentation to verify your eligibility. Line 63 – Pass-Through Business Alternative Income Tax Credit Enter your share of tax from Schedule NJ-BUS-1, Part II, line 5; Schedule NJ-BUS-1, Part III, line 5; or from Schedule NJK-1 received from an estate or trust. Enclose Schedule NJ-BUS-1 and a copy of your Schedule PTE-K-1, Schedule NJK-1 from an estate or trust, NJK-1 from a partnership, and NJ-K-1 from an S corporation with your return. Worksheet J Child and Dependent Care Credit 1. Enter your federal credit for child and dependent care expenses.............................1. 2. Enter your taxable income from

line 42, NJ-1040. If blank, enter zero....................2. 3. Enter the percentage below based on the amount on line 2. If line 2 is Enter % $30,000 or less

50% Over $30,000 but not over $60,000 40% Over $60,000 but not over $90,000 30% Over $90,000 but not over $120,000 20% Over $120,000 but not over $150,000 10% Over $150,000

not eligible 3. % 4. Multiply line 1 by the percentage on line 3. Also enter this amount on line 64, NJ-1040. Part-year residents see page 44...................................................4. (Keep for your records)

2025 Form NJ-1040 44 Line 64 – Child and Dependent Care Credit The Child and Dependent Care Credit is available to certain taxpayers who have earned income and paid someone to care for a qualifying person so they can work or look for work. Use Worksheet J on page 43 to calculate the amount of your credit. Civil Union Couples. If you are filing a joint New Jersey return and one or both of you are allowed a federal credit for child and dependent care expenses, you may also be able to receive a New Jersey Child and Dependent Care Credit. If your filing status is married, filing separately, you are only eligible for the credit if you meet certain exceptions for federal purposes. If you file a joint federal return, use Worksheet J to calculate the amount of your New Jersey credit. If you did not file a joint federal return, prepare a federal return as if you were married, filing jointly, and calculate the amount of the federal credit for child and dependent care expenses you would have been eligible to receive. Use that amount on Work­ sheet J to calculate your New Jersey credit. Fill in the oval below line 64 indicating you are a civil union couple. Enclose a copy of federal Form 2441 with your return. Part-Year Residents. You must use your taxable income for the entire year when determining your eligibility. Prorate your credit based on the number of months you were a New Jersey resident. See our website at nj.gov/treasury/taxation/depcarecred.shtml for more information. Line 65 – New Jersey Child Tax Credit If your taxable income is $80,000 or less, you are eligible for a credit for each dependent who is age 5 or younger on the last day of the tax year. If your filing status is married filing sepa­ rately, you are not eligible for this credit. Calculating your credit 1. Enter your taxable income from line 42, NJ-1040. If blank, enter zero. 2. If line 1 is: Enter $30,000 or less $1,000 Over Not over $30,000 $40,000 $ 800 $40,000 $50,000 $ 600 $50,000 $60,000 $ 400 $60,000 $80,000 $ 200 3. Enter the number of dependents claimed on lines 10 and 11, NJ-1040 who were age 5 or younger on the last day of the tax year (born 2020 or later). Also enter this number in the box provided at line 65, NJ-1040. 4. Multiply line 2 by line 3. Also enter this amount on line 65, NJ-1040. Part-year residents see below. Part-Year Residents. You must use your taxable income for the entire year when determining your eligibility. Prorate your credit based on the number of months you were a New Jersey resident. See our website at www.nj.gov/treasury/taxation/individuals/ childtaxcredit.shtml for more information. Line 66 – Total Withholdings, Credits, and Payments Add lines 55 through 65 and enter the total. Line 67 – Amount You Owe If line 66 is less than line 54, you have tax due. Subtract line 66 from line 54 and enter the result. If you would like to make a donation to the Charitable Cam­ paigns, continue with line 70. Otherwise, continue with line 79. Note: If the amount on line 67 is more than $400, you may want to increase your estimated payments or contact your em­ ployer for Form NJ‑W4 to increase your withholdings. Line 68 – Overpayment Amount If line 66 is more than line 54, you have an overpayment. Sub­ tract line 54 from line 66 and enter the result. Line 69 – Credit to Your 2026 Tax Enter the amount you want to credit to your 2026 tax. This amount will reduce your refund. Lines 70 through 77 – Charitable Contributions You can make a donation to one or more of the following charities. The amount you donate will reduce your refund or increase your balance due. To make a donation, check the appropriate box(es) and enter the amount you want to contribute on the corresponding line. Line 70 – Endangered Wildlife Fund Line 71 – Children’s Trust Fund

2025 Form NJ-1040 45 Line 72 – Vietnam Veterans’ Memorial Fund Line 73 – Breast Cancer Research Fund Line 74 – U.S.S. New Jersey Educational Museum Fund Line 75 through 77 – You can donate to up to three of the following funds on these lines. Enter the code number in the boxes provided. • Drug Abuse Education Fund (01) • Korean Veterans’ Memorial Fund (02) • Organ and Tissue Donor Awareness Education Fund (03) • NJ-AIDS Services Fund (04) • Literacy Volunteers of America – New Jersey Fund (05) • New Jersey Prostate Cancer Research Fund (06) • World Trade Center Scholarship Fund (07) • New Jersey Veterans Haven Support Fund (08) • Community Food Pantry Fund (09) • Cat and Dog Spay/Neuter Fund (10) • New Jersey Lung Cancer Research Fund (11) • Boys and Girls Clubs in New Jersey Fund (12) • NJ National Guard State Family Readiness Council Fund (13) • American Red Cross – NJ Fund (14) • Girl Scouts Councils in New Jersey Fund (15) • Homeless Veterans Grant Fund (16) • Leukemia & Lymphoma Society New Jersey Fund (17) • Northern New Jersey Veterans Memorial Cemetery De­ velopment Fund (18) • New Jersey Farm to School and School Garden Fund (19) • Local Library Support Fund (20) • ALS Association Support Fund (21) • Fund for the Support of New Jersey Nonprofit Veterans Organizations (22) • New Jersey Yellow Ribbon Fund (23) • Autism Programs Fund (24) • Boy Scouts Councils in New Jersey Fund (25) • NJ Memorials to War Veterans Maintenance Fund (26) • Jersey Fresh Program Fund (27) • NJ World War II Veterans’ Memorial Fund (28) • Meals on Wheels in New Jersey Fund (29) • New Jersey Pediatric Cancer Research Fund (30) • Special Olympics New Jersey Fund (31) • New Jersey Ovarian Cancer Research Fund (32) See nj.gov/treasury/taxation/1040charitablefunds.shtml for more information on the charitable funds. Line 78 – Total Adjustments to Tax Due/ Overpayment Amount Add lines 69 through 77 and enter the total. Line 79 – Balance Due Compare lines 67, 68, and 78 and complete line 79 as follows: • If you have an amount on line 67, add lines 67 and 78 and enter the total. • If you have an amount on line 68 but it is less than the amount on line 78, subtract line 68 from line 78 and en­ ter the result. • If you have no amount on lines 67 and 68 but you have an amount on line 78, enter the amount from line 78. See “How to Pay” on page 46. Fill in the oval if you are pay­ ing by e-check or credit card. If you do not file your return or make a payment on time, we may charge you penalties and interest. See page 47. Line 80 – Refund Amount If you have an amount on line 68, subtract line 78 from line 68 and enter the result. You must submit your return to claim a refund. If the refund is $1 or less, you must enclose a statement requesting it.

2025 Form NJ-1040 46 Time Period for Refunds. Generally, you have three years from the date the return was due (including extensions) to re­ quest a refund. Claims Against Your Refund (Set-Off/Offset Programs). Your refund can be used to pay debts you owe to: • The State of New Jersey, including any of its agencies; • The Internal Revenue Service; • Another claimant state/city that has a personal income tax set-off agreement with New Jersey. If we apply your refund or credit to any debts, we will notify you by mail. Gubernatorial Elections Fund If you would like to designate $1 to help candidates for Gov­ ernor pay campaign expenses, fill in the “Yes” oval. If you are filing a joint return, your spouse can also elect to designate $1 to this fund. Filling in the “Yes” oval will not reduce your re­ fund or increase the amount you owe. For more information on the Gubernatorial Public Financing program, contact the New Jersey Election Law Enforcement Commission at (609) 292-8700 or online at elec.nj.gov. Signature Sign and date your return in blue or black ink. Both spouses must sign a joint return. The signature(s) on the form you file must be original; photocopied signatures are not acceptable. We cannot process a return without the proper signatures and will return it to you. This causes unnecessary processing de­ lays and may result in penalties for late filing. If you are filing on behalf of a deceased taxpayer, see “Deceased Taxpayers” on page 48. Driver’s License Number Enter your Driver’s License or state Non-Driver Identification Card number. Providing this information is voluntary. We may use this information to validate your identity in our effort to combat identity theft and fraudulent filing. Death Certificate Fill in the appropriate oval below the signature line if you are enclosing a death certificate. Don’t Need Forms Mailed to You Next Year? If you do not need a booklet mailed to you next year, fill in the appropriate oval below the signature line. Paid Tax Preparer Information Preparer Authorization. Division of Taxation personnel cannot discuss your return or enclosures with anyone other than you without your written authorization because of the strict provisions of confidentiality. If you want a Division of Taxation representative to discuss your tax return with the person who signed your return as your “Paid Tax Preparer,” fill in the oval above the preparer’s signature line to give your permission. Tax Preparers Anyone who prepares a return for a fee must sign the return as a “Paid Preparer” and enter their Social Security number or federal preparer tax identification number. Include the com­ pany or corporation name and federal identification number, if applicable. A tax preparer who fails to sign the return or provide a tax identification number may incur a $25 penalty for each omission. Someone who prepares your return but does not charge you should not sign your return. E-File Mandate. Preparers that reasonably expect to prepare 11 or more individual resident Income Tax returns (including those filed for trusts and estates) during the tax year must use electronic methods to file those returns if an electronic filing option is available. A tax preparer is liable for a penalty of $50 for each return they fail to file electronically when required to do so. Opting Out of Electronic Filing. If your tax preparer is re­ quired to file all returns electronically but you want to file a paper return, you can opt out by enclosing Form NJ-1040-O, E-File Opt-Out Request Form, with your paper return. Both you and your preparer must sign the form, and your preparer must fill in the oval above their signature on your return to in­ dicate that Form NJ-1040-O is enclosed. How to Pay You can make your payment either electronically (e-check or credit card) or by check or money order. Payments must be postmarked or submitted electronically by April 15, 2026, to avoid penalty and interest charges. If you are paying a balance due for 2025 and also making an estimated tax payment for 2026, make a separate payment for each transaction. If you owe less than $1, you do not have to make a payment. Check or Money Order. There is a payment voucher (Form NJ-1040-V) at the front of this booklet. Do not use the pre­ printed voucher if any information is incorrect. Instead, com­ plete a blank voucher, which is available on our website at nj.gov/treasury/taxation/prntgit.shtml Make your check or money order payable to State of New Jersey – TGI. Write your Social Security number on the check or money order. If you are filing a joint return, include both Social Security numbers in the same order the names are listed on the return. Send your payment for the balance due with

2025 Form NJ-1040 47 the voucher in the same envelope with your tax return. (See “Where to Mail Your Return” below.) Electronic Payments. Do not send in the payment voucher if you are paying electronically. When making your payment, you must enter the Social Security number and date of birth of the first person listed on the tax return or your account will not be properly credited. • Electronic Check (e-check). You can have your pay­ ment directly withdrawn from your bank account using our online e-check service. This option is available on our website (nj.gov/taxation). If you do not have internet access, you can make an e-check payment by contacting our Customer Service Center or by visiting a Regional Information Center. (See page 64 for phone numbers or addresses.) • Credit Card (Processing Fees Apply). You can use an American Express, Discover, MasterCard, or Visa credit card to make your payment. This option is available on our website (nj.gov/taxation) or by phone (1 (888) 673- 7694). You can also pay by credit card by contacting the Division’s Customer Service Center or by visiting a Regional Information Center. (See page 64 for phone numbers or addresses.) Penalties and Interest If you do not file your return or make your payment on time, we may charge you the following penalties and interest: • Late Filing Penalty. When you file a return after the original or extended due date, we will assess a penalty of 5% per month (or part of a month) up to a maximum of 25% on the outstanding tax balance. You may also be charged a $100 penalty for each month the return is late. • Late Payment Penalty. When you pay after the filing deadline, you may be charged a 5% penalty on the out­ standing balance. • Interest. We will assess interest at an annual rate of 3% above the prime rate each month (or part of a month) the tax is unpaid. At the end of each calendar year, any tax, penalties, and interest remaining unpaid will become part of the balance on which interest is charged. See Techni­ cal Bulletin TB-21(R) for current and previous years’ interest rates. Where to Mail Your Return Use the envelope in your booklet to mail your NJ-1040, related enclosures, payment voucher, and check or money order for any tax due. Send only one return per envelope. On the en­ velope flap are preprinted address labels. To mail your return properly: 1. Remove all labels from envelope flap along perforations; and 2. Attach only the correct label to the front of the envelope. Payment Due Label Mail returns with tax due (include payment voucher and check or money order, if applicable) to: State of New Jersey Division of Taxation Revenue Processing Center – Payments PO Box 111 Trenton NJ 08645-0111 Refund Label Mail returns requesting a refund (or with no tax due) to: State of New Jersey Division of Taxation Revenue Processing Center – Refunds PO Box 555 Trenton NJ 08647-0555 Do not staple, paper clip, tape, or use any other fastening de­ vice for your return and enclosures. Military Personnel A member of the Armed Forces whose domicile is New Jersey is a resident for Income Tax purposes even if they are assigned to a duty post outside New Jersey. They remain a resident un­ less a change of domicile to another state is established. Military pay is taxable to a resident of New Jersey and is re­ ported as wages on Form NJ-1040. New Jersey residents must report all taxable income, regardless of where it is earned. Military pensions, mustering-out payments, and subsistence and housing allowances are not taxable and should not be included. For a more in-depth discussion of residency status, see pub­ lications GIT-6, Part-Year Residents and Nonresidents and GIT-7, Military Personnel and Families. Death Related to Duty When a member of the Armed Forces serving in a combat zone or qualified hazardous duty area dies as a result of wounds, disease, or injury received there, no Income Tax is due for the year the death occurred, or for any earlier years served in the zone or area. Spouses of Military Personnel Federal law allows spouses of military personnel to choose the same legal residence as the service member for state and local tax purposes. The spouse does not have to actually live in the state or live with the service member spouse during the year. If your spouse is a member of the military and you live in New Jersey but choose a different state as your legal residence, you are not subject to tax on wages earned in New Jersey and you should not file Form NJ-1040. However, if you had other types of income from New Jersey, or if you had New Jersey

2025 Form NJ-1040 48 tax withheld in error, or made estimated payments, you should file a New Jersey Nonresident Income Tax Return (Form NJ-1040NR.) For more information on military spouses, see GIT-7, Military Personnel and Families. Military Extensions If you are not able to file on time because of distance, injury, or hospitalization as a result of being on active duty with the Armed Forces of the United States, you will automatically re­ ceive a six-month extension by enclosing an explanation when filing the return. Combat Zone. New Jersey allows extensions of time to file Income Tax returns and pay any tax due for members of the Armed Forces and civilians providing support to the Armed Forces serving in an area that has been declared a “combat zone” by executive order of the President of the United States or a “qualified hazardous duty area” by federal statute. Once you leave the combat zone or qualified hazardous duty area, you have 180 days to file your tax return and pay tax due. In addition, if you are hospitalized outside New Jersey as a result of injuries you received while serving in a combat zone or qualified hazardous duty area, you have 180 days from the time you leave the hospital or you leave the combat zone or hazardous duty area, whichever is later. No interest or penalties will be assessed during a valid exten­ sion for service in a combat zone or qualified hazardous duty area. This extension also applies to your spouse if you file a joint return. Enclose a statement of explanation with your return when you file that includes the reason for the extension. For more information on military personnel, see GIT-7, Mili­ tary Personnel and Families. Deceased Taxpayers If a person received income in 2025 but died before filing a return, the surviving spouse or personal representative (execu­ tor or administrator of an estate or anyone who is in charge of the decedent’s personal property) should file the New Jersey return. Filing Status. Use the same filing status that was used on the final federal income tax return, unless the decedent was a part­ ner in a civil union. (See “Filing Status” on page 6.) Name and Address • Joint return. Write the name and address of the decedent and the surviving spouse in the name and address fields. Print “Deceased” and the date of death above the decedent’s name. • Other filing status. Write the decedent’s name in the name field and the personal representative’s name and address in the remaining fields. Print “Deceased” and the date of death above the decedent’s name. Exemptions and Deductions. Prorate exemptions and deduc­ tions only if the decedent was a New Jersey resident for part of the year and a nonresident for part of the year. Signatures • Personal representative. A personal representative filing on behalf of a deceased taxpayer must sign the return in their official capacity. If it is a joint return, the surviving spouse also must sign. • No personal representative. If filing a return when there is no personal representative for the deceased, the surviving spouse signs the return and writes “Filing as Surviving Spouse” or “Filing as Surviving Civil Union Partner” in the signature section. • No personal representative and no surviving spouse. If there is no personal representative and there is no surviving spouse, the person in charge of the decedent’s property must file and sign the return as “Personal Representative.” If there is a refund due and you want us to issue the check to the decedent’s surviving spouse or estate: • Enclose a copy of the decedent’s death certificate (if an estate, also include the Surrogate’s Short Certificate); and • Fill in the oval below the signature line. Income in Respect of a Decedent. If you had the right to receive income that the deceased person would have received had they lived, and the income was not included on the de­ cedent’s final return, you must report it on your own return when you receive it. Include the income on line 26 as “Other” income. Amended Returns File an amended return, Form NJ-1040X, and pay any tax due if: • You receive an additional tax statement (W-2 or 1099) after filing your return; or • You find that you made a mistake on your previously filed return; or • There are any changes in your federal income tax (e.g., federal earned income credit or credit for dependent and child care expenses). The amended resident return, Form NJ-1040X, must be filed within 90 days.

2025 Form NJ-1040 49 After You Complete the Form • Do not staple, paper clip, tape, or use any other type of fastening device. • Check name, address, Social Security number, and county/municipality code for accuracy. • Send only one return per envelope. • Enclose all supporting documents, forms, and schedules. • Keep a copy of your return and all supporting docu­ ments, schedules, and worksheets until the statute of limitations has expired for each return. Generally, this is three years after the filing date or two years from the date the tax was paid, whichever is later. • If you filed your original return and need to make changes or correct mistakes, you must file an amended return (NJ-1040X). Do not refile Form NJ-1040. Privacy Act Notification The Division of Taxation uses your Social Security number primarily to account for and give credit for tax payments. We also use Social Security numbers to administer and enforce all tax laws for which we are responsible. In addition, the Division is required by law to forward an annual list to the Administrative Office of the Courts containing the names, addresses, and Social Security numbers of individuals who file a New Jersey tax return or Property Tax Credit/Wounded Warrior Caregivers Credit application. This list will be used to avoid duplication of names on jury lists. The Division also is required to transmit to the Department of Human Services (DHS) annually information from New Jersey tax returns that will permit DHS to identify individuals who do not have health insurance and who may be eligible for Medicaid or the NJ FamilyCare program. Federal/State Tax Agreement The Division of Taxation and the Internal Revenue Service have entered into a Federal/State Agreement to exchange Income Tax information in order to verify the accuracy and consistency of information reported on federal and New Jersey Income Tax returns. Fraudulent Return You may be liable for a penalty up to $7,500, or imprisonment for three to five years, or both, if you deliberately fail to file a return, file a fraudulent return, or attempt to evade paying your tax. Use of Form NJ-1040-HW If you are not required to file Form NJ-1040 because your income was at or below the filing threshold (see page 3), you may be able to use Form NJ-1040-HW to apply for a Property Tax Credit and/or a Wounded Warrior Caregivers Credit. Property Tax Credit If you were either a homeowner or a tenant and you met the el­ igibility requirements for a Property Tax Credit (see page 25), you qualify for a credit of $50 ($25 if you and your spouse file separate returns but maintained the same principal residence (main home)). Complete Part I, Form NJ-1040-HW, to apply for the Prop­ erty Tax Credit ONLY if: • You do not file a 2025 Form NJ-1040; and • Your New Jersey gross income for 2025 was not more than $20,000, or $10,000 if your filing status is single or married/CU partner, filing separate return (part-year residents must use income for the entire year); and • You were 65 or older or blind or disabled on the last day of the tax year. Wounded Warrior Caregivers Credit If you provided care for a relative who was a qualifying armed services member, you qualify for a credit of $675 or the amount of the service member’s federal disability compensa­ tion, whichever is less. See page 43 for information on who is considered a “relative” and who is considered a “qualifying armed services member.” Complete Part II, Form NJ-1040-HW, to apply for the Wounded Warrior Caregivers Credit ONLY if you: • Do not file a 2025 Form NJ-1040; and • Your New Jersey gross income for 2025 was not more than $20,000, or $10,000 if your filing status is single or married/CU partner, filing separate return (part-year residents must use income for the entire year). When to File Residents have until April 15, 2026, to file Form NJ‑1040-HW for 2025. Identification Section Name and Address Place the peel-off label from the front of this booklet in the name and address sec­tion at the top of the application. Do not use the label if any of the information is incorrect. If your label contains incorrect information or you do not have a label,

2025 Form NJ-1040 50 print or type the information in the spaces provided. If you are filing jointly, include your spouse’s name. Fill in the “Change of Address” oval if your address has changed since you last filed a New Jersey return or if any of the address information on your label is incorrect. Social Security Number You must enter your Social Security number in the boxes provided on the return, one digit in each box. If you are fil­ ing jointly, enter both filers’ numbers in the same order as the names. If you (or your spouse) do not have a ­Social Security number, see “Social Security Number” on page 5 for more ­information. County/Municipality Code Enter the four-digit code of your current residence from the table on page 52. Enter one digit in each box. Filing Status (Lines 1–5) You must use the same filing status on Form NJ-1040-HW as you would have used if you had filed a New Jersey Income Tax return. Indicate the appropriate filing status. Fill in only one oval. For more information, see “Filing Status” on page 6. NJ Residency Status (Line 6) If you were a New Jersey resident for only part of the year, list the month and day in the tax year your residency began and the month and day in the tax year it ended. For example, if you moved to New Jersey August 4, 2025, enter 08/04/25 to 12/31/25. Part I — Property Tax Credit Homeowner or Tenant During 2025 (Line 7) Indicate whether at any time during 2025 you either owned or rented a home in New Jersey that you occupied as your main home on which property taxes or rent were paid. Fill in only one oval. You may be asked to provide proof of property taxes or rent paid on your main home at a later time. If you answer “None” here, you are not eligible for a Prop­ erty Tax Credit. Do not complete Part I. Age 65 or Older or Blind or Disabled (Lines 8a and 8b) Line 8a — Age 65 or Older. Indicate whether you were 65 or older on the last day of the 2025 Tax Year. Fill in the appro­ priate oval to the right of “Yourself.” If you are filing a joint application, fill in the appropriate oval to the right of “Spouse/ CU partner.” Proof of Age. You must enclose proof of age such as a copy of a birth certificate, driver’s license, or church records the first time you indicate that you (or your spouse) are 65 or older. Line 8b — Blind or Disabled. Indicate whether you were blind or disabled on the last day of the 2025 Tax Year. Fill in the ap­propriate oval to the right of “Yourself.” If you are filing a joint application, fill in the appropriate oval to the right of “Spouse/CU partner.” Proof of Disability. You must enclose a copy of the doctor’s certificate or other medical records evidencing legal blindness or total and permanent disability the first time you indicate that you (or your spouse) are blind or disabled. Fill in the “Yes” ovals only if you or your spouse met the qualifications; they do not apply to your dependents or do­ mestic partner. If you answer “No” to the questions at line 8a and line 8b for both yourself and your spouse/CU partner, do not com­ plete Part I. Part II — Wounded Warrior Caregivers Credit Eligibility (Line 9) If you provided care for a relative who was a qualifying armed services member, fill in the “Yes” oval. (See page 43 for information on who is considered a “relative” and who is considered a “qualifying armed services member.”) If you an­ swer “Yes,” enter the name and Social Security number of the qualifying service member. Also, enter your relationship to the service member. If you answer “No” here, you are not eligible for a Wounded Warrior Caregivers Credit. Do not complete Part II. Credit Calculation (Lines 10a–10c) Line 10a — Enter the amount of the 2025 federal disability compensation of the qualifying armed services member for whom you provided care. Line 10b — The maximum credit is $675. Line 10b — Enter the lesser of line 10a or line 10b. Multiple Caregivers (Line 11) If you were the only caregiver during the tax year for the service member indicated on line 9, fill in the “Yes” oval. If someone else provided care for the same person, fill in the “No” oval.

2025 Form NJ-1040 51 If you answer “No” here, enter your percentage of the total care expenses for the year. When two or more people care for the same person, the credit is apportioned based on their share of total care expenses. Credit Amount (Line 12) If you answered “Yes” at line 11, enter the amount from line 10c. If you answered “No” at line 11, multiply line 10c by the percentage on line 11. Enclose a copy of your caregiver approval letter with your application. You may be required to submit additional docu­ mentation to verify your eligibility. Signature Sign and date your application in blue or black ink. Both spouses must sign a joint appli­cation. The sig­nature(s) on the form you file must be original; photocopied signa­tures are not acceptable. We cannot process an application without the proper signatures and will return it to you. This may delay the payment of your credit(s). If you are filing for a deceased taxpayer and you want the Di­ vision to issue the check to the decedent’s surviving spouse or estate: • Enclose a copy of the decedent’s death certificate (if an estate, also include the Surrogate’s Short Certificate); and • Fill in the oval below the signature line. For information about authorizing the Division of Taxation to discuss your return and enclosures with your paid preparer, see “Preparer Authorization” on page 46. Where to Mail Your Application Use the envelope in your booklet to mail Form NJ-1040-HW and related enclosures. Send only one application per enve­ lope. Use the return address label from the flap of the envelope addressed to: State of New Jersey Division of Taxation Revenue Processing Center – Refunds PO Box 555 Trenton NJ 08647-0555

2025 NJ-1040 County/Municipality Codes 52 Enter your code in the boxes below the Social Security number boxes on Form NJ-1040 or Form NJ-1040-HW. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code Municipality Code ATLANTIC COUNTY Absecon City 0101 Atlantic City 0102 Brigantine City 0103 Buena Borough 0104 Buena Vista Township 0105 Corbin City 0106 Egg Harbor City 0107 Egg Harbor Township 0108 Estell Manor City 0109 Folsom Borough 0110 Galloway Township 0111 Hamilton Township 0112 Hammonton Town 0113 Linwood City 0114 Longport Borough 0115 Margate City 0116 Mullica Township 0117 Northfield City 0118 Pleasantville City 0119 Port Republic City 0120 Somers Point City 0121 Ventnor City 0122 Weymouth Township 0123 BERGEN COUNTY Allendale Borough 0201 Alpine Borough 0202 Bergenfield Borough 0203 Bogota Borough 0204 Carlstadt Borough 0205 Cliffside Park Borough 0206 Closter Borough 0207 Cresskill Borough 0208 Demarest Borough 0209 Dumont Borough 0210 East Rutherford Borough 0212 Edgewater Borough 0213 Elmwood Park Borough 0211 Emerson Borough 0214 Englewood City 0215 Englewood Cliffs Borough 0216 Fair Lawn Borough 0217 Fairview Borough 0218 Fort Lee Borough 0219 Franklin Lakes Borough 0220 Garfield City 0221 Glen Rock Borough 0222 Hackensack City 0223 Harrington Park Borough 0224 Hasbrouck Heights Bor. 0225 Haworth Borough 0226 Hillsdale Borough 0227 Ho-Ho-Kus Borough 0228 Leonia Borough 0229 Little Ferry Borough 0230 Lodi Borough 0231 Lyndhurst Township 0232 Mahwah Township 0233 Maywood Borough 0234 Midland Park Borough 0235 Montvale Borough 0236 Moonachie Borough 0237 New Milford Borough 0238 North Arlington Borough 0239 Northvale Borough 0240 Norwood Borough 0241 Oakland Borough 0242 Old Tappan Borough 0243 Oradell Borough 0244 Palisades Park Borough 0245 Paramus Borough 0246 Park Ridge Borough 0247 Ramsey Borough 0248 Ridgefield Borough 0249 Ridgefield Park Village 0250 Ridgewood Village 0251 River Edge Borough 0252 River Vale Township 0253 Rochelle Park Township 0254 Rockleigh Borough 0255 Rutherford Borough 0256 Saddle Brook Township 0257 Saddle River Borough 0258 South Hackensack Twp. 0259 Teaneck Township 0260 Tenafly Borough 0261 Teterboro Borough 0262 Upper Saddle River Bor. 0263 Waldwick Borough 0264 Wallington Borough 0265 Washington Township 0266 Westwood Borough 0267 Woodcliff Lake Borough 0268 Wood-Ridge Borough 0269 Wyckoff Township 0270 BURLINGTON COUNTY Bass River Township 0301 Beverly City 0302 Bordentown City 0303 Bordentown Township 0304 Burlington City 0305 Burlington Township 0306 Chesterfield Township 0307 Cinnaminson Township 0308 Delanco Township 0309 Delran Township 0310 Eastampton Township 0311 Edgewater Park Township 0312 Evesham Township 0313 Fieldsboro Borough 0314 Florence Township 0315 Hainesport Township 0316 Lumberton Township 0317 Mansfield Township 0318 Maple Shade Township 0319 Medford Township 0320 Medford Lakes Borough 0321 Moorestown Township 0322 Mount Holly Township 0323 Mount Laurel Township 0324 New Hanover Township 0325 North Hanover Township 0326 Palmyra Borough 0327 Pemberton Borough 0328 Pemberton Township 0329 Riverside Township 0330 Riverton Borough 0331 Shamong Township 0332 Southampton Township 0333 Springfield Township 0334 Tabernacle Township 0335 Washington Township 0336 Westampton Township 0337 Willingboro Township 0338 Woodland Township 0339 Wrightstown Borough 0340 CAMDEN COUNTY Audubon Borough 0401 Audubon Park Borough 0402 Barrington Borough 0403 Bellmawr Borough 0404 Berlin Borough 0405 Berlin Township 0406 Brooklawn Borough 0407 Camden City 0408 Cherry Hill Township 0409 Chesilhurst Borough 0410 Clementon Borough 0411 Collingswood Borough 0412 Gibbsboro Borough 0413 Gloucester City 0414 Gloucester Township 0415 Haddon Township 0416 Haddonfield Borough 0417 Haddon Heights Borough 0418 Hi-Nella Borough 0419 Laurel Springs Borough 0420 Lawnside Borough 0421 Lindenwold Borough 0422 Magnolia Borough 0423 Merchantville Borough 0424 Mount Ephraim Borough 0425 Oaklyn Borough 0426 Pennsauken Township 0427 Pine Hill Borough 0428 Runnemede Borough 0430 Somerdale Borough 0431 Stratford Borough 0432 Tavistock Borough 0433 Voorhees Township 0434 Waterford Township 0435 Winslow Township 0436 Woodlynne Borough 0437 CAPE MAY COUNTY Avalon Borough 0501 Cape May City 0502 Cape May Point Borough 0503 Dennis Township 0504 Lower Township 0505 Middle Township 0506 North Wildwood City 0507 Ocean City 0508 Sea Isle City 0509 Stone Harbor Borough 0510 Upper Township 0511 West Cape May Borough 0512 West Wildwood Borough 0513 Wildwood City 0514 Wildwood Crest Borough 0515 Woodbine Borough 0516 CUMBERLAND COUNTY Bridgeton City 0601 Commercial Township 0602 Deerfield Township 0603 Downe Township 0604 Fairfield Township 0605 Greenwich Township 0606 Hopewell Township 0607 Lawrence Township 0608 Maurice River Township 0609 Millville City 0610 Shiloh Borough 0611 Stow Creek Township 0612 Upper Deerfield Twp. 0613 Vineland City 0614 ESSEX COUNTY Belleville Township 0701 Bloomfield Township 0702 Caldwell Borough Twp. 0703 Cedar Grove Township 0704 East Orange City 0705 Essex Fells Township 0706 Fairfield Township 0707 Glen Ridge Borough 0708 Irvington Township 0709 Livingston Township 0710 Maplewood Township 0711 Millburn Township 0712 Montclair Township 0713 Newark City 0714 North Caldwell Borough 0715 Nutley Township 0716 Orange City 0717 Roseland Borough 0718 South Orange Village Twp. 0719 Verona Township 0720 West Caldwell Township 0721 West Orange Township 0722 GLOUCESTER COUNTY Clayton Borough 0801 Deptford Township 0802 East Greenwich Township 0803 Elk Township 0804 Franklin Township 0805 Glassboro Borough 0806 Greenwich Township 0807 Harrison Township 0808 Logan Township 0809 Mantua Township 0810 Monroe Township 0811 National Park Borough 0812 Newfield Borough 0813 Paulsboro Borough 0814 Pitman Borough 0815 South Harrison Township 0816 Swedesboro Borough 0817 Washington Township 0818 Wenonah Borough 0819 West Deptford Township 0820 Westville Borough 0821 Woodbury City 0822 Woodbury Heights Borough 0823 Woolwich Township 0824 HUDSON COUNTY Bayonne City 0901 East Newark Borough 0902 Guttenberg Town 0903 Harrison Town 0904 Hoboken City 0905 Jersey City 0906 Kearny Town 0907 North Bergen Township 0908 Secaucus Town 0909 Union City 0910 Weehawken Township 0911 West New York Town 0912 HUNTERDON COUNTY Alexandria Township 1001 Bethlehem Township 1002 Bloomsbury Borough 1003 Califon Borough 1004 Clinton Town 1005 Clinton Township 1006 Delaware Township 1007 East Amwell Township 1008 Flemington Borough 1009 Franklin Township 1010 Frenchtown Borough 1011 Glen Gardner Borough 1012 Hampton Borough 1013 High Bridge Borough 1014 Holland Township 1015 Kingwood Township 1016 Lambertville City 1017 Lebanon Borough 1018 Lebanon Township 1019 Milford Borough 1020 Raritan Township 1021 Readington Township 1022 Stockton Borough 1023 Tewksbury Township 1024 Union Township 1025 West Amwell Township 1026

2025 NJ-1040 County/Municipality Codes 53 Enter your code in the boxes below the Social Security number boxes on Form NJ-1040 or Form NJ-1040-HW. These codes are for Division of Taxation purposes only. If the place where you live is not listed, go to www.nj.gov/nj/gov/county/localities.shtml to get the name of your municipality. Municipality Code Municipality Code Municipality Code Municipality Code MERCER COUNTY East Windsor Township 1101 Ewing Township 1102 Hamilton Township 1103 Hightstown Borough 1104 Hopewell Borough 1105 Hopewell Township 1106 Lawrence Township 1107 Pennington Borough 1108 Princeton 1114 Robbinsville Township 1112 Trenton City 1111 West Windsor Township 1113 MIDDLESEX COUNTY Carteret Borough 1201 Cranbury Township 1202 Dunellen Borough 1203 East Brunswick Township 1204 Edison Township 1205 Helmetta Borough 1206 Highland Park Borough 1207 Jamesburg Borough 1208 Metuchen Borough 1209 Middlesex Borough 1210 Milltown Borough 1211 Monroe Township 1212 New Brunswick City 1213 North Brunswick Township 1214 Old Bridge Township 1215 Perth Amboy City 1216 Piscataway Township 1217 Plainsboro Township 1218 Sayreville Borough 1219 South Amboy City 1220 South Brunswick Township 1221 South Plainfield Borough 1222 South River Borough 1223 Spotswood Borough 1224 Woodbridge Township 1225 MONMOUTH COUNTY Aberdeen Township 1301 Allenhurst Borough 1302 Allentown Borough 1303 Asbury Park City 1304 Atlantic Highlands Borough 1305 Avon-by-the-Sea Borough 1306 Belmar Borough 1307 Bradley Beach Borough 1308 Brielle Borough 1309 Colts Neck Township 1310 Deal Borough 1311 Eatontown Borough 1312 Englishtown Borough 1313 Fair Haven Borough 1314 Farmingdale Borough 1315 Freehold Borough 1316 Freehold Township 1317 Hazlet Township 1318 Highlands Borough 1319 Holmdel Township 1320 Howell Township 1321 Interlaken Borough 1322 Keansburg Borough 1323 Keyport Borough 1324 Lake Como Borough 1346 Little Silver Borough 1325 Loch Arbour Village 1326 Long Branch City 1327 Manalapan Township 1328 Manasquan Borough 1329 Marlboro Township 1330 Matawan Borough 1331 Middletown Township 1332 Millstone Township 1333 Monmouth Beach Borough 1334 Neptune City Borough 1336 Neptune Township 1335 Ocean Township 1337 Oceanport Borough 1338 Red Bank Borough 1339 Roosevelt Borough 1340 Rumson Borough 1341 Sea Bright Borough 1342 Sea Girt Borough 1343 Shrewsbury Borough 1344 Shrewsbury Township 1345 Spring Lake Borough 1347 Spring Lake Heights Bor. 1348 Tinton Falls Borough 1349 Union Beach Borough 1350 Upper Freehold Township 1351 Wall Township 1352 West Long Branch Borough 1353 MORRIS COUNTY Boonton Town 1401 Boonton Township 1402 Butler Borough 1403 Chatham Borough 1404 Chatham Township 1405 Chester Borough 1406 Chester Township 1407 Denville Township 1408 Dover Town 1409 East Hanover Township 1410 Florham Park Borough 1411 Hanover Township 1412 Harding Township 1413 Jefferson Township 1414 Kinnelon Borough 1415 Lincoln Park Borough 1416 Long Hill Township 1430 Madison Borough 1417 Mendham Borough 1418 Mendham Township 1419 Mine Hill Township 1420 Montville Township 1421 Morris Plains Borough 1423 Morris Township 1422 Morristown Town 1424 Mountain Lakes Borough 1425 Mt. Arlington Borough 1426 Mt. Olive Township 1427 Netcong Borough 1428 Parsippany-Troy Hills Twp. 1429 Pequannock Township 1431 Randolph Township 1432 Riverdale Borough 1433 Rockaway Borough 1434 Rockaway Township 1435 Roxbury Township 1436 Victory Gardens Borough 1437 Washington Township 1438 Wharton Borough 1439 OCEAN COUNTY Barnegat Township 1501 Barnegat Light Borough 1502 Bay Head Borough 1503 Beach Haven Borough 1504 Beachwood Borough 1505 Berkeley Township 1506 Brick Township 1507 Eagleswood Township 1509 Harvey Cedars Borough 1510 Island Heights Borough 1511 Jackson Township 1512 Lacey Township 1513 Lakehurst Borough 1514 Lakewood Township 1515 Lavallette Borough 1516 Little Egg Harbor Twp. 1517 Long Beach Township 1518 Manchester Township 1519 Mantoloking Borough 1520 Ocean Gate Borough 1522 Ocean Township 1521 Pine Beach Borough 1523 Plumsted Township 1524 Point Pleasant Borough 1525 Pt. Pleasant Beach Borough 1526 Seaside Heights Borough 1527 Seaside Park Borough 1528 Ship Bottom Borough 1529 South Toms River Borough 1530 Stafford Township 1531 Surf City Borough 1532 Toms River Township 1508 Tuckerton Borough 1533 PASSAIC COUNTY Bloomingdale Borough 1601 Clifton City 1602 Haledon Borough 1603 Hawthorne Borough 1604 Little Falls Township 1605 North Haledon Borough 1606 Passaic City 1607 Paterson City 1608 Pompton Lakes Borough 1609 Prospect Park Borough 1610 Ringwood Borough 1611 Totowa Borough 1612 Wanaque Borough 1613 Wayne Township 1614 West Milford Township 1615 Woodland Park Borough 1616 SALEM COUNTY Alloway Township 1701 Carneys Point Township 1702 Elmer Borough 1703 Elsinboro Township 1704 Lower Alloways Crk. Twp. 1705 Mannington Township 1706 Oldmans Township 1707 Penns Grove Borough 1708 Pennsville Township 1709 Pilesgrove Township 1710 Pittsgrove Township 1711 Quinton Township 1712 Salem City 1713 Upper Pittsgrove Twp. 1714 Woodstown Borough 1715 SOMERSET COUNTY Bedminster Township 1801 Bernards Township 1802 Bernardsville Borough 1803 Bound Brook Borough 1804 Branchburg Township 1805 Bridgewater Township 1806 Far Hills Borough 1807 Franklin Township 1808 Green Brook Township 1809 Hillsborough Township 1810 Manville Borough 1811 Millstone Borough 1812 Montgomery Township 1813 North Plainfield Borough 1814 Peapack & Gladstone Bor. 1815 Raritan Borough 1816 Rocky Hill Borough 1817 Somerville Borough 1818 South Bound Brook Bor. 1819 Warren Township 1820 Watchung Borough 1821 SUSSEX COUNTY Andover Borough 1901 Andover Township 1902 Branchville Borough 1903 Byram Township 1904 Frankford Township 1905 Franklin Borough 1906 Fredon Township 1907 Green Township 1908 Hamburg Borough 1909 Hampton Township 1910 Hardyston Township 1911 Hopatcong Borough 1912 Lafayette Township 1913 Montague Township 1914 Newton Town 1915 Ogdensburg Borough 1916 Sandyston Township 1917 Sparta Township 1918 Stanhope Borough 1919 Stillwater Township 1920 Sussex Borough 1921 Vernon Township 1922 Walpack Township 1923 Wantage Township 1924 UNION COUNTY Berkeley Heights Twp. 2001 Clark Township 2002 Cranford Township 2003 Elizabeth City 2004 Fanwood Borough 2005 Garwood Borough 2006 Hillside Township 2007 Kenilworth Borough 2008 Linden City 2009 Mountainside Borough 2010 New Providence Borough 2011 Plainfield City 2012 Rahway City 2013 Roselle Borough 2014 Roselle Park Borough 2015 Scotch Plains Township 2016 Springfield Township 2017 Summit City 2018 Union Township 2019 Westfield Town 2020 Winfield Township 2021 WARREN COUNTY Allamuchy Township 2101 Alpha Borough 2102 Belvidere Town 2103 Blairstown Township 2104 Franklin Township 2105 Frelinghuysen Township 2106 Greenwich Township 2107 Hackettstown Town 2108 Hardwick Township 2109 Harmony Township 2110 Hope Township 2111 Independence Township 2112 Knowlton Township 2113 Liberty Township 2114 Lopatcong Township 2115 Mansfield Township 2116 Oxford Township 2117 Phillipsburg Town 2119 Pohatcong Township 2120 Washington Borough 2121 Washington Township 2122 White Township 2123

2025 NJ-1040 Tax Table 54 2025 New Jersey Tax Table Use this table if your New Jersey taxable income on line 42 is less than $100,000. If your taxable income is $100,000 or more, you must use the Tax Rate Schedules on page 63. Example: Mr. and Mrs. Evans are filing a joint return. They checked filing status “2,” married/ CU couple, filing joint return. Their taxable income on line 42 of Form NJ-1040 is $39,875. First they find the $39,850–$39,900 income line. Next, they find the column for filing status “2” and read down the column. The amount shown where the income line meets the filing status column is $628. This is the tax amount they will enter on line 43 of Form NJ‑1040. If Line 42 (taxable income) Is— And Your Filing Status* Is At least But Less Than 1 or 3 2, 4, or 5

Your Tax is— 39,800 39,850 711 627 39,850 39,900 713 628 39,900 39,950 715 629 39,950 40,000 717 630 *Filing Status: 1—Single; 2—Married/CU couple, filing joint return; 3—Married/CU partner, filing separate return; 4—Head of household; or 5—Qualifying widow(er)/surviving CU partner. Use the correct number for your filing status. 2025 NEW JERSEY TAX TABLE (NJ-1040) If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is—

Your Tax Is—

Your Tax Is—

Your Tax Is—

1,000 2,000 3,000

0 50 0 0 1,000 1,050 14 14 2,000 2,050 28 28 3,000 3,050 42 42

50 100 1 1 1,050 1,100 15 15 2,050 2,100 29 29 3,050 3,100 43 43

100 150 2 2 1,100 1,150 16 16 2,100 2,150 30 30 3,100 3,150 44 44

150 200 2 2 1,150 1,200 16 16 2,150 2,200 30 30 3,150 3,200 44 44

200 250 3 3 1,200 1,250 17 17 2,200 2,250 31 31 3,200 3,250 45 45

250 300 4 4 1,250 1,300 18 18 2,250 2,300 32 32 3,250 3,300 46 46

300 350 5 5 1,300 1,350 19 19 2,300 2,350 33 33 3,300 3,350 47 47

350 400 5 5 1,350 1,400 19 19 2,350 2,400 33 33 3,350 3,400 47 47

400 450 6 6 1,400 1,450 20 20 2,400 2,450 34 34 3,400 3,450 48 48

450 500 7 7 1,450 1,500 21 21 2,450 2,500 35 35 3,450 3,500 49 49

500 550 7 7 1,500 1,550 21 21 2,500 2,550 35 35 3,500 3,550 49 49

550 600 8 8 1,550 1,600 22 22 2,550 2,600 36 36 3,550 3,600 50 50

600 650 9 9 1,600 1,650 23 23 2,600 2,650 37 37 3,600 3,650 51 51

650 700 9 9 1,650 1,700 23 23 2,650 2,700 37 37 3,650 3,700 51 51

700 750 10 10 1,700 1,750 24 24 2,700 2,750 38 38 3,700 3,750 52 52

750 800 11 11 1,750 1,800 25 25 2,750 2,800 39 39 3,750 3,800 53 53

800 850 12 12 1,800 1,850 26 26 2,800 2,850 40 40 3,800 3,850 54 54

850 900 12 12 1,850 1,900 26 26 2,850 2,900 40 40 3,850 3,900 54 54

900 950 13 13 1,900 1,950 27 27 2,900 2,950 41 41 3,900 3,950 55 55

950 1,000 14 14 1,950 2,000 28 28 2,950 3,000 42 42 3,950 4,000 56 56

2025 NJ-1040 Tax Table 55 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

4,000 7,000 10,000 13,000

4,000 4,050 56 56 7,000 7,050 98 98 10,000 10,050 140 140 13,000 13,050 182 182 4,050 4,100 57 57 7,050 7,100 99 99 10,050 10,100 141 141 13,050 13,100 183 183 4,100 4,150 58 58 7,100 7,150 100 100 10,100 10,150 142 142 13,100 13,150 184 184 4,150 4,200 58 58 7,150 7,200 100 100 10,150 10,200 142 142 13,150 13,200 184 184

4,200 4,250 59 59 7,200 7,250 101 101 10,200 10,250 143 143 13,200 13,250 185 185 4,250 4,300 60 60 7,250 7,300 102 102 10,250 10,300 144 144 13,250 13,300 186 186 4,300 4,350 61 61 7,300 7,350 103 103 10,300 10,350 145 145 13,300 13,350 187 187 4,350 4,400 61 61 7,350 7,400 103 103 10,350 10,400 145 145 13,350 13,400 187 187

4,400 4,450 62 62 7,400 7,450 104 104 10,400 10,450 146 146 13,400 13,450 188 188 4,450 4,500 63 63 7,450 7,500 105 105 10,450 10,500 147 147 13,450 13,500 189 189 4,500 4,550 63 63 7,500 7,550 105 105 10,500 10,550 147 147 13,500 13,550 189 189 4,550 4,600 64 64 7,550 7,600 106 106 10,550 10,600 148 148 13,550 13,600 190 190

4,600 4,650 65 65 7,600 7,650 107 107 10,600 10,650 149 149 13,600 13,650 191 191 4,650 4,700 65 65 7,650 7,700 107 107 10,650 10,700 149 149 13,650 13,700 191 191 4,700 4,750 66 66 7,700 7,750 108 108 10,700 10,750 150 150 13,700 13,750 192 192 4,750 4,800 67 67 7,750 7,800 109 109 10,750 10,800 151 151 13,750 13,800 193 193

4,800 4,850 68 68 7,800 7,850 110 110 10,800 10,850 152 152 13,800 13,850 194 194 4,850 4,900 68 68 7,850 7,900 110 110 10,850 10,900 152 152 13,850 13,900 194 194 4,900 4,950 69 69 7,900 7,950 111 111 10,900 10,950 153 153 13,900 13,950 195 195 4,950 5,000 70 70 7,950 8,000 112 112 10,950 11,000 154 154 13,950 14,000 196 196

5,000 8,000 11,000 14,000

5,000 5,050 70 70 8,000 8,050 112 112 11,000 11,050 154 154 14,000 14,050 196 196 5,050 5,100 71 71 8,050 8,100 113 113 11,050 11,100 155 155 14,050 14,100 197 197 5,100 5,150 72 72 8,100 8,150 114 114 11,100 11,150 156 156 14,100 14,150 198 198 5,150 5,200 72 72 8,150 8,200 114 114 11,150 11,200 156 156 14,150 14,200 198 198

5,200 5,250 73 73 8,200 8,250 115 115 11,200 11,250 157 157 14,200 14,250 199 199 5,250 5,300 74 74 8,250 8,300 116 116 11,250 11,300 158 158 14,250 14,300 200 200 5,300 5,350 75 75 8,300 8,350 117 117 11,300 11,350 159 159 14,300 14,350 201 201 5,350 5,400 75 75 8,350 8,400 117 117 11,350 11,400 159 159 14,350 14,400 201 201

5,400 5,450 76 76 8,400 8,450 118 118 11,400 11,450 160 160 14,400 14,450 202 202 5,450 5,500 77 77 8,450 8,500 119 119 11,450 11,500 161 161 14,450 14,500 203 203 5,500 5,550 77 77 8,500 8,550 119 119 11,500 11,550 161 161 14,500 14,550 203 203 5,550 5,600 78 78 8,550 8,600 120 120 11,550 11,600 162 162 14,550 14,600 204 204

5,600 5,650 79 79 8,600 8,650 121 121 11,600 11,650 163 163 14,600 14,650 205 205 5,650 5,700 79 79 8,650 8,700 121 121 11,650 11,700 163 163 14,650 14,700 205 205 5,700 5,750 80 80 8,700 8,750 122 122 11,700 11,750 164 164 14,700 14,750 206 206 5,750 5,800 81 81 8,750 8,800 123 123 11,750 11,800 165 165 14,750 14,800 207 207

5,800 5,850 82 82 8,800 8,850 124 124 11,800 11,850 166 166 14,800 14,850 208 208 5,850 5,900 82 82 8,850 8,900 124 124 11,850 11,900 166 166 14,850 14,900 208 208 5,900 5,950 83 83 8,900 8,950 125 125 11,900 11,950 167 167 14,900 14,950 209 209 5,950 6,000 84 84 8,950 9,000 126 126 11,950 12,000 168 168 14,950 15,000 210 210

6,000 9,000 12,000 15,000

6,000 6,050 84 84 9,000 9,050 126 126 12,000 12,050 168 168 15,000 15,050 210 210 6,050 6,100 85 85 9,050 9,100 127 127 12,050 12,100 169 169 15,050 15,100 211 211 6,100 6,150 86 86 9,100 9,150 128 128 12,100 12,150 170 170 15,100 15,150 212 212 6,150 6,200 86 86 9,150 9,200 128 128 12,150 12,200 170 170 15,150 15,200 212 212

6,200 6,250 87 87 9,200 9,250 129 129 12,200 12,250 171 171 15,200 15,250 213 213 6,250 6,300 88 88 9,250 9,300 130 130 12,250 12,300 172 172 15,250 15,300 214 214 6,300 6,350 89 89 9,300 9,350 131 131 12,300 12,350 173 173 15,300 15,350 215 215 6,350 6,400 89 89 9,350 9,400 131 131 12,350 12,400 173 173 15,350 15,400 215 215

6,400 6,450 90 90 9,400 9,450 132 132 12,400 12,450 174 174 15,400 15,450 216 216 6,450 6,500 91 91 9,450 9,500 133 133 12,450 12,500 175 175 15,450 15,500 217 217 6,500 6,550 91 91 9,500 9,550 133 133 12,500 12,550 175 175 15,500 15,550 217 217 6,550 6,600 92 92 9,550 9,600 134 134 12,550 12,600 176 176 15,550 15,600 218 218

6,600 6,650 93 93 9,600 9,650 135 135 12,600 12,650 177 177 15,600 15,650 219 219 6,650 6,700 93 93 9,650 9,700 135 135 12,650 12,700 177 177 15,650 15,700 219 219 6,700 6,750 94 94 9,700 9,750 136 136 12,700 12,750 178 178 15,700 15,750 220 220 6,750 6,800 95 95 9,750 9,800 137 137 12,750 12,800 179 179 15,750 15,800 221 221

6,800 6,850 96 96 9,800 9,850 138 138 12,800 12,850 180 180 15,800 15,850 222 222 6,850 6,900 96 96 9,850 9,900 138 138 12,850 12,900 180 180 15,850 15,900 222 222 6,900 6,950 97 97 9,900 9,950 139 139 12,900 12,950 181 181 15,900 15,950 223 223 6,950 7,000 98 98 9,950 10,000 140 140 12,950 13,000 182 182 15,950 16,000 224 224

2025 NJ-1040 Tax Table 56 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

16,000 19,000 22,000 25,000

16,000 16,050 224 224 19,000 19,050 266 266 22,000 22,050 315 315 25,000 25,050 368 368 16,050 16,100 225 225 19,050 19,100 267 267 22,050 22,100 316 316 25,050 25,100 369 369 16,100 16,150 226 226 19,100 19,150 268 268 22,100 22,150 317 317 25,100 25,150 370 370 16,150 16,200 226 226 19,150 19,200 268 268 22,150 22,200 318 318 25,150 25,200 371 371

16,200 16,250 227 227 19,200 19,250 269 269 22,200 22,250 319 319 25,200 25,250 371 371 16,250 16,300 228 228 19,250 19,300 270 270 22,250 22,300 320 320 25,250 25,300 372 372 16,300 16,350 229 229 19,300 19,350 271 271 22,300 22,350 321 321 25,300 25,350 373 373 16,350 16,400 229 229 19,350 19,400 271 271 22,350 22,400 322 322 25,350 25,400 374 374

16,400 16,450 230 230 19,400 19,450 272 272 22,400 22,450 322 322 25,400 25,450 375 375 16,450 16,500 231 231 19,450 19,500 273 273 22,450 22,500 323 323 25,450 25,500 376 376 16,500 16,550 231 231 19,500 19,550 273 273 22,500 22,550 324 324 25,500 25,550 377 377 16,550 16,600 232 232 19,550 19,600 274 274 22,550 22,600 325 325 25,550 25,600 378 378

16,600 16,650 233 233 19,600 19,650 275 275 22,600 22,650 326 326 25,600 25,650 378 378 16,650 16,700 233 233 19,650 19,700 275 275 22,650 22,700 327 327 25,650 25,700 379 379 16,700 16,750 234 234 19,700 19,750 276 276 22,700 22,750 328 328 25,700 25,750 380 380 16,750 16,800 235 235 19,750 19,800 277 277 22,750 22,800 329 329 25,750 25,800 381 381

16,800 16,850 236 236 19,800 19,850 278 278 22,800 22,850 329 329 25,800 25,850 382 382 16,850 16,900 236 236 19,850 19,900 278 278 22,850 22,900 330 330 25,850 25,900 383 383 16,900 16,950 237 237 19,900 19,950 279 279 22,900 22,950 331 331 25,900 25,950 384 384 16,950 17,000 238 238 19,950 20,000 280 280 22,950 23,000 332 332 25,950 26,000 385 385

17,000 20,000 23,000 26,000

17,000 17,050 238 238 20,000 20,050 280 280 23,000 23,050 333 333 26,000 26,050 385 385 17,050 17,100 239 239 20,050 20,100 281 281 23,050 23,100 334 334 26,050 26,100 386 386 17,100 17,150 240 240 20,100 20,150 282 282 23,100 23,150 335 335 26,100 26,150 387 387 17,150 17,200 240 240 20,150 20,200 283 283 23,150 23,200 336 336 26,150 26,200 388 388

17,200 17,250 241 241 20,200 20,250 284 284 23,200 23,250 336 336 26,200 26,250 389 389 17,250 17,300 242 242 20,250 20,300 285 285 23,250 23,300 337 337 26,250 26,300 390 390 17,300 17,350 243 243 20,300 20,350 286 286 23,300 23,350 338 338 26,300 26,350 391 391 17,350 17,400 243 243 20,350 20,400 287 287 23,350 23,400 339 339 26,350 26,400 392 392

17,400 17,450 244 244 20,400 20,450 287 287 23,400 23,450 340 340 26,400 26,450 392 392 17,450 17,500 245 245 20,450 20,500 288 288 23,450 23,500 341 341 26,450 26,500 393 393 17,500 17,550 245 245 20,500 20,550 289 289 23,500 23,550 342 342 26,500 26,550 394 394 17,550 17,600 246 246 20,550 20,600 290 290 23,550 23,600 343 343 26,550 26,600 395 395

17,600 17,650 247 247 20,600 20,650 291 291 23,600 23,650 343 343 26,600 26,650 396 396 17,650 17,700 247 247 20,650 20,700 292 292 23,650 23,700 344 344 26,650 26,700 397 397 17,700 17,750 248 248 20,700 20,750 293 293 23,700 23,750 345 345 26,700 26,750 398 398 17,750 17,800 249 249 20,750 20,800 294 294 23,750 23,800 346 346 26,750 26,800 399 399

17,800 17,850 250 250 20,800 20,850 294 294 23,800 23,850 347 347 26,800 26,850 399 399 17,850 17,900 250 250 20,850 20,900 295 295 23,850 23,900 348 348 26,850 26,900 400 400 17,900 17,950 251 251 20,900 20,950 296 296 23,900 23,950 349 349 26,900 26,950 401 401 17,950 18,000 252 252 20,950 21,000 297 297 23,950 24,000 350 350 26,950 27,000 402 402

18,000 21,000 24,000 27,000

18,000 18,050 252 252 21,000 21,050 298 298 24,000 24,050 350 350 27,000 27,050 403 403 18,050 18,100 253 253 21,050 21,100 299 299 24,050 24,100 351 351 27,050 27,100 404 404 18,100 18,150 254 254 21,100 21,150 300 300 24,100 24,150 352 352 27,100 27,150 405 405 18,150 18,200 254 254 21,150 21,200 301 301 24,150 24,200 353 353 27,150 27,200 406 406

18,200 18,250 255 255 21,200 21,250 301 301 24,200 24,250 354 354 27,200 27,250 406 406 18,250 18,300 256 256 21,250 21,300 302 302 24,250 24,300 355 355 27,250 27,300 407 407 18,300 18,350 257 257 21,300 21,350 303 303 24,300 24,350 356 356 27,300 27,350 408 408 18,350 18,400 257 257 21,350 21,400 304 304 24,350 24,400 357 357 27,350 27,400 409 409

18,400 18,450 258 258 21,400 21,450 305 305 24,400 24,450 357 357 27,400 27,450 410 410 18,450 18,500 259 259 21,450 21,500 306 306 24,450 24,500 358 358 27,450 27,500 411 411 18,500 18,550 259 259 21,500 21,550 307 307 24,500 24,550 359 359 27,500 27,550 412 412 18,550 18,600 260 260 21,550 21,600 308 308 24,550 24,600 360 360 27,550 27,600 413 413

18,600 18,650 261 261 21,600 21,650 308 308 24,600 24,650 361 361 27,600 27,650 413 413 18,650 18,700 261 261 21,650 21,700 309 309 24,650 24,700 362 362 27,650 27,700 414 414 18,700 18,750 262 262 21,700 21,750 310 310 24,700 24,750 363 363 27,700 27,750 415 415 18,750 18,800 263 263 21,750 21,800 311 311 24,750 24,800 364 364 27,750 27,800 416 416

18,800 18,850 264 264 21,800 21,850 312 312 24,800 24,850 364 364 27,800 27,850 417 417 18,850 18,900 264 264 21,850 21,900 313 313 24,850 24,900 365 365 27,850 27,900 418 418 18,900 18,950 265 265 21,900 21,950 314 314 24,900 24,950 366 366 27,900 27,950 419 419 18,950 19,000 266 266 21,950 22,000 315 315 24,950 25,000 367 367 27,950 28,000 420 420

2025 NJ-1040 Tax Table 57 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

28,000 31,000 34,000 37,000

28,000 28,050 420 420 31,000 31,050 473 473 34,000 34,050 525 525 37,000 37,050 613 578 28,050 28,100 421 421 31,050 31,100 474 474 34,050 34,100 526 526 37,050 37,100 615 579 28,100 28,150 422 422 31,100 31,150 475 475 34,100 34,150 527 527 37,100 37,150 617 580 28,150 28,200 423 423 31,150 31,200 476 476 34,150 34,200 528 528 37,150 37,200 619 581

28,200 28,250 424 424 31,200 31,250 476 476 34,200 34,250 529 529 37,200 37,250 620 581 28,250 28,300 425 425 31,250 31,300 477 477 34,250 34,300 530 530 37,250 37,300 622 582 28,300 28,350 426 426 31,300 31,350 478 478 34,300 34,350 531 531 37,300 37,350 624 583 28,350 28,400 427 427 31,350 31,400 479 479 34,350 34,400 532 532 37,350 37,400 626 584

28,400 28,450 427 427 31,400 31,450 480 480 34,400 34,450 532 532 37,400 37,450 627 585 28,450 28,500 428 428 31,450 31,500 481 481 34,450 34,500 533 533 37,450 37,500 629 586 28,500 28,550 429 429 31,500 31,550 482 482 34,500 34,550 534 534 37,500 37,550 631 587 28,550 28,600 430 430 31,550 31,600 483 483 34,550 34,600 535 535 37,550 37,600 633 588

28,600 28,650 431 431 31,600 31,650 483 483 34,600 34,650 536 536 37,600 37,650 634 588 28,650 28,700 432 432 31,650 31,700 484 484 34,650 34,700 537 537 37,650 37,700 636 589 28,700 28,750 433 433 31,700 31,750 485 485 34,700 34,750 538 538 37,700 37,750 638 590 28,750 28,800 434 434 31,750 31,800 486 486 34,750 34,800 539 539 37,750 37,800 640 591

28,800 28,850 434 434 31,800 31,850 487 487 34,800 34,850 539 539 37,800 37,850 641 592 28,850 28,900 435 435 31,850 31,900 488 488 34,850 34,900 540 540 37,850 37,900 643 593 28,900 28,950 436 436 31,900 31,950 489 489 34,900 34,950 541 541 37,900 37,950 645 594 28,950 29,000 437 437 31,950 32,000 490 490 34,950 35,000 542 542 37,950 38,000 647 595

29,000 32,000 35,000 38,000

29,000 29,050 438 438 32,000 32,050 490 490 35,000 35,050 543 543 38,000 38,050 648 595 29,050 29,100 439 439 32,050 32,100 491 491 35,050 35,100 545 544 38,050 38,100 650 596 29,100 29,150 440 440 32,100 32,150 492 492 35,100 35,150 547 545 38,100 38,150 652 597 29,150 29,200 441 441 32,150 32,200 493 493 35,150 35,200 549 546 38,150 38,200 654 598

29,200 29,250 441 441 32,200 32,250 494 494 35,200 35,250 550 546 38,200 38,250 655 599 29,250 29,300 442 442 32,250 32,300 495 495 35,250 35,300 552 547 38,250 38,300 657 600 29,300 29,350 443 443 32,300 32,350 496 496 35,300 35,350 554 548 38,300 38,350 659 601 29,350 29,400 444 444 32,350 32,400 497 497 35,350 35,400 556 549 38,350 38,400 661 602

29,400 29,450 445 445 32,400 32,450 497 497 35,400 35,450 557 550 38,400 38,450 662 602 29,450 29,500 446 446 32,450 32,500 498 498 35,450 35,500 559 551 38,450 38,500 664 603 29,500 29,550 447 447 32,500 32,550 499 499 35,500 35,550 561 552 38,500 38,550 666 604 29,550 29,600 448 448 32,550 32,600 500 500 35,550 35,600 563 553 38,550 38,600 668 605

29,600 29,650 448 448 32,600 32,650 501 501 35,600 35,650 564 553 38,600 38,650 669 606 29,650 29,700 449 449 32,650 32,700 502 502 35,650 35,700 566 554 38,650 38,700 671 607 29,700 29,750 450 450 32,700 32,750 503 503 35,700 35,750 568 555 38,700 38,750 673 608 29,750 29,800 451 451 32,750 32,800 504 504 35,750 35,800 570 556 38,750 38,800 675 609

29,800 29,850 452 452 32,800 32,850 504 504 35,800 35,850 571 557 38,800 38,850 676 609 29,850 29,900 453 453 32,850 32,900 505 505 35,850 35,900 573 558 38,850 38,900 678 610 29,900 29,950 454 454 32,900 32,950 506 506 35,900 35,950 575 559 38,900 38,950 680 611 29,950 30,000 455 455 32,950 33,000 507 507 35,950 36,000 577 560 38,950 39,000 682 612

30,000 33,000 36,000 39,000

30,000 30,050 455 455 33,000 33,050 508 508 36,000 36,050 578 560 39,000 39,050 683 613 30,050 30,100 456 456 33,050 33,100 509 509 36,050 36,100 580 561 39,050 39,100 685 614 30,100 30,150 457 457 33,100 33,150 510 510 36,100 36,150 582 562 39,100 39,150 687 615 30,150 30,200 458 458 33,150 33,200 511 511 36,150 36,200 584 563 39,150 39,200 689 616

30,200 30,250 459 459 33,200 33,250 511 511 36,200 36,250 585 564 39,200 39,250 690 616 30,250 30,300 460 460 33,250 33,300 512 512 36,250 36,300 587 565 39,250 39,300 692 617 30,300 30,350 461 461 33,300 33,350 513 513 36,300 36,350 589 566 39,300 39,350 694 618 30,350 30,400 462 462 33,350 33,400 514 514 36,350 36,400 591 567 39,350 39,400 696 619

30,400 30,450 462 462 33,400 33,450 515 515 36,400 36,450 592 567 39,400 39,450 697 620 30,450 30,500 463 463 33,450 33,500 516 516 36,450 36,500 594 568 39,450 39,500 699 621 30,500 30,550 464 464 33,500 33,550 517 517 36,500 36,550 596 569 39,500 39,550 701 622 30,550 30,600 465 465 33,550 33,600 518 518 36,550 36,600 598 570 39,550 39,600 703 623

30,600 30,650 466 466 33,600 33,650 518 518 36,600 36,650 599 571 39,600 39,650 704 623 30,650 30,700 467 467 33,650 33,700 519 519 36,650 36,700 601 572 39,650 39,700 706 624 30,700 30,750 468 468 33,700 33,750 520 520 36,700 36,750 603 573 39,700 39,750 708 625 30,750 30,800 469 469 33,750 33,800 521 521 36,750 36,800 605 574 39,750 39,800 710 626

30,800 30,850 469 469 33,800 33,850 522 522 36,800 36,850 606 574 39,800 39,850 711 627 30,850 30,900 470 470 33,850 33,900 523 523 36,850 36,900 608 575 39,850 39,900 713 628 30,900 30,950 471 471 33,900 33,950 524 524 36,900 36,950 610 576 39,900 39,950 715 629 30,950 31,000 472 472 33,950 34,000 525 525 36,950 37,000 612 577 39,950 40,000 717 630

2025 NJ-1040 Tax Table 58 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

40,000 43,000 46,000 49,000

40,000 40,050 719 630 43,000 43,050 885 683 46,000 46,050 1,050 735 49,000 49,050 1,216 788 40,050 40,100 722 631 43,050 43,100 887 684 46,050 46,100 1,053 736 49,050 49,100 1,219 789 40,100 40,150 724 632 43,100 43,150 890 685 46,100 46,150 1,056 737 49,100 49,150 1,222 790 40,150 40,200 727 633 43,150 43,200 893 686 46,150 46,200 1,059 738 49,150 49,200 1,224 791

40,200 40,250 730 634 43,200 43,250 896 686 46,200 46,250 1,061 739 49,200 49,250 1,227 791 40,250 40,300 733 635 43,250 43,300 898 687 46,250 46,300 1,064 740 49,250 49,300 1,230 792 40,300 40,350 735 636 43,300 43,350 901 688 46,300 46,350 1,067 741 49,300 49,350 1,233 793 40,350 40,400 738 637 43,350 43,400 904 689 46,350 46,400 1,070 742 49,350 49,400 1,235 794

40,400 40,450 741 637 43,400 43,450 907 690 46,400 46,450 1,072 742 49,400 49,450 1,238 795 40,450 40,500 744 638 43,450 43,500 909 691 46,450 46,500 1,075 743 49,450 49,500 1,241 796 40,500 40,550 747 639 43,500 43,550 912 692 46,500 46,550 1,078 744 49,500 49,550 1,244 797 40,550 40,600 749 640 43,550 43,600 915 693 46,550 46,600 1,081 745 49,550 49,600 1,247 798

40,600 40,650 752 641 43,600 43,650 918 693 46,600 46,650 1,084 746 49,600 49,650 1,249 798 40,650 40,700 755 642 43,650 43,700 921 694 46,650 46,700 1,086 747 49,650 49,700 1,252 799 40,700 40,750 758 643 43,700 43,750 923 695 46,700 46,750 1,089 748 49,700 49,750 1,255 800 40,750 40,800 760 644 43,750 43,800 926 696 46,750 46,800 1,092 749 49,750 49,800 1,258 801

40,800 40,850 763 644 43,800 43,850 929 697 46,800 46,850 1,095 749 49,800 49,850 1,260 802 40,850 40,900 766 645 43,850 43,900 932 698 46,850 46,900 1,097 750 49,850 49,900 1,263 803 40,900 40,950 769 646 43,900 43,950 934 699 46,900 46,950 1,100 751 49,900 49,950 1,266 804 40,950 41,000 771 647 43,950 44,000 937 700 46,950 47,000 1,103 752 49,950 50,000 1,269 805

41,000 44,000 47,000 50,000

41,000 41,050 774 648 44,000 44,050 940 700 47,000 47,050 1,106 753 50,000 50,050 1,271 806 41,050 41,100 777 649 44,050 44,100 943 701 47,050 47,100 1,108 754 50,050 50,100 1,274 807 41,100 41,150 780 650 44,100 44,150 945 702 47,100 47,150 1,111 755 50,100 50,150 1,277 808 41,150 41,200 782 651 44,150 44,200 948 703 47,150 47,200 1,114 756 50,150 50,200 1,280 809

41,200 41,250 785 651 44,200 44,250 951 704 47,200 47,250 1,117 756 50,200 50,250 1,282 811 41,250 41,300 788 652 44,250 44,300 954 705 47,250 47,300 1,119 757 50,250 50,300 1,285 812 41,300 41,350 791 653 44,300 44,350 956 706 47,300 47,350 1,122 758 50,300 50,350 1,288 813 41,350 41,400 793 654 44,350 44,400 959 707 47,350 47,400 1,125 759 50,350 50,400 1,291 814

41,400 41,450 796 655 44,400 44,450 962 707 47,400 47,450 1,128 760 50,400 50,450 1,293 815 41,450 41,500 799 656 44,450 44,500 965 708 47,450 47,500 1,130 761 50,450 50,500 1,296 817 41,500 41,550 802 657 44,500 44,550 968 709 47,500 47,550 1,133 762 50,500 50,550 1,299 818 41,550 41,600 805 658 44,550 44,600 970 710 47,550 47,600 1,136 763 50,550 50,600 1,302 819

41,600 41,650 807 658 44,600 44,650 973 711 47,600 47,650 1,139 763 50,600 50,650 1,305 820 41,650 41,700 810 659 44,650 44,700 976 712 47,650 47,700 1,142 764 50,650 50,700 1,307 822 41,700 41,750 813 660 44,700 44,750 979 713 47,700 47,750 1,144 765 50,700 50,750 1,310 823 41,750 41,800 816 661 44,750 44,800 981 714 47,750 47,800 1,147 766 50,750 50,800 1,313 824

41,800 41,850 818 662 44,800 44,850 984 714 47,800 47,850 1,150 767 50,800 50,850 1,316 825 41,850 41,900 821 663 44,850 44,900 987 715 47,850 47,900 1,153 768 50,850 50,900 1,318 826 41,900 41,950 824 664 44,900 44,950 990 716 47,900 47,950 1,155 769 50,900 50,950 1,321 828 41,950 42,000 827 665 44,950 45,000 992 717 47,950 48,000 1,158 770 50,950 51,000 1,324 829

42,000 45,000 48,000 51,000

42,000 42,050 829 665 45,000 45,050 995 718 48,000 48,050 1,161 770 51,000 51,050 1,327 830 42,050 42,100 832 666 45,050 45,100 998 719 48,050 48,100 1,164 771 51,050 51,100 1,329 831 42,100 42,150 835 667 45,100 45,150 1,001 720 48,100 48,150 1,166 772 51,100 51,150 1,332 833 42,150 42,200 838 668 45,150 45,200 1,003 721 48,150 48,200 1,169 773 51,150 51,200 1,335 834

42,200 42,250 840 669 45,200 45,250 1,006 721 48,200 48,250 1,172 774 51,200 51,250 1,338 835 42,250 42,300 843 670 45,250 45,300 1,009 722 48,250 48,300 1,175 775 51,250 51,300 1,340 836 42,300 42,350 846 671 45,300 45,350 1,012 723 48,300 48,350 1,177 776 51,300 51,350 1,343 837 42,350 42,400 849 672 45,350 45,400 1,014 724 48,350 48,400 1,180 777 51,350 51,400 1,346 839

42,400 42,450 851 672 45,400 45,450 1,017 725 48,400 48,450 1,183 777 51,400 51,450 1,349 840 42,450 42,500 854 673 45,450 45,500 1,020 726 48,450 48,500 1,186 778 51,450 51,500 1,351 841 42,500 42,550 857 674 45,500 45,550 1,023 727 48,500 48,550 1,189 779 51,500 51,550 1,354 842 42,550 42,600 860 675 45,550 45,600 1,026 728 48,550 48,600 1,191 780 51,550 51,600 1,357 844

42,600 42,650 863 676 45,600 45,650 1,028 728 48,600 48,650 1,194 781 51,600 51,650 1,360 845 42,650 42,700 865 677 45,650 45,700 1,031 729 48,650 48,700 1,197 782 51,650 51,700 1,363 846 42,700 42,750 868 678 45,700 45,750 1,034 730 48,700 48,750 1,200 783 51,700 51,750 1,365 847 42,750 42,800 871 679 45,750 45,800 1,037 731 48,750 48,800 1,202 784 51,750 51,800 1,368 848

42,800 42,850 874 679 45,800 45,850 1,039 732 48,800 48,850 1,205 784 51,800 51,850 1,371 850 42,850 42,900 876 680 45,850 45,900 1,042 733 48,850 48,900 1,208 785 51,850 51,900 1,374 851 42,900 42,950 879 681 45,900 45,950 1,045 734 48,900 48,950 1,211 786 51,900 51,950 1,376 852 42,950 43,000 882 682 45,950 46,000 1,048 735 48,950 49,000 1,213 787 51,950 52,000 1,379 853

2025 NJ-1040 Tax Table 59 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

52,000 55,000 58,000 61,000 52,000 52,050 1,382 855 55,000 55,050 1,548 928 58,000 58,050 1,713 1,002 61,000 61,050 1,879 1,075 52,050 52,100 1,385 856 55,050 55,100 1,550 929 58,050 58,100 1,716 1,003 61,050 61,100 1,882 1,076 52,100 52,150 1,387 857 55,100 55,150 1,553 931 58,100 58,150 1,719 1,004 61,100 61,150 1,885 1,078 52,150 52,200 1,390 858 55,150 55,200 1,556 932 58,150 58,200 1,722 1,005 61,150 61,200 1,887 1,079

52,200 52,250 1,393 860 55,200 55,250 1,559 933 58,200 58,250 1,724 1,007 61,200 61,250 1,890 1,080 52,250 52,300 1,396 861 55,250 55,300 1,561 934 58,250 58,300 1,727 1,008 61,250 61,300 1,893 1,081 52,300 52,350 1,398 862 55,300 55,350 1,564 935 58,300 58,350 1,730 1,009 61,300 61,350 1,896 1,082 52,350 52,400 1,401 863 55,350 55,400 1,567 937 58,350 58,400 1,733 1,010 61,350 61,400 1,898 1,084

52,400 52,450 1,404 864 55,400 55,450 1,570 938 58,400 58,450 1,735 1,011 61,400 61,450 1,901 1,085 52,450 52,500 1,407 866 55,450 55,500 1,572 939 58,450 58,500 1,738 1,013 61,450 61,500 1,904 1,086 52,500 52,550 1,410 867 55,500 55,550 1,575 940 58,500 58,550 1,741 1,014 61,500 61,550 1,907 1,087 52,550 52,600 1,412 868 55,550 55,600 1,578 942 58,550 58,600 1,744 1,015 61,550 61,600 1,910 1,089

52,600 52,650 1,415 869 55,600 55,650 1,581 943 58,600 58,650 1,747 1,016 61,600 61,650 1,912 1,090 52,650 52,700 1,418 871 55,650 55,700 1,584 944 58,650 58,700 1,749 1,018 61,650 61,700 1,915 1,091 52,700 52,750 1,421 872 55,700 55,750 1,586 945 58,700 58,750 1,752 1,019 61,700 61,750 1,918 1,092 52,750 52,800 1,423 873 55,750 55,800 1,589 946 58,750 58,800 1,755 1,020 61,750 61,800 1,921 1,093

52,800 52,850 1,426 874 55,800 55,850 1,592 948 58,800 58,850 1,758 1,021 61,800 61,850 1,923 1,095 52,850 52,900 1,429 875 55,850 55,900 1,595 949 58,850 58,900 1,760 1,022 61,850 61,900 1,926 1,096 52,900 52,950 1,432 877 55,900 55,950 1,597 950 58,900 58,950 1,763 1,024 61,900 61,950 1,929 1,097 52,950 53,000 1,434 878 55,950 56,000 1,600 951 58,950 59,000 1,766 1,025 61,950 62,000 1,932 1,098

53,000 56,000 59,000 62,000

53,000 53,050 1,437 879 56,000 56,050 1,603 953 59,000 59,050 1,769 1,026 62,000 62,050 1,934 1,100 53,050 53,100 1,440 880 56,050 56,100 1,606 954 59,050 59,100 1,771 1,027 62,050 62,100 1,937 1,101 53,100 53,150 1,443 882 56,100 56,150 1,608 955 59,100 59,150 1,774 1,029 62,100 62,150 1,940 1,102 53,150 53,200 1,445 883 56,150 56,200 1,611 956 59,150 59,200 1,777 1,030 62,150 62,200 1,943 1,103

53,200 53,250 1,448 884 56,200 56,250 1,614 958 59,200 59,250 1,780 1,031 62,200 62,250 1,945 1,105 53,250 53,300 1,451 885 56,250 56,300 1,617 959 59,250 59,300 1,782 1,032 62,250 62,300 1,948 1,106 53,300 53,350 1,454 886 56,300 56,350 1,619 960 59,300 59,350 1,785 1,033 62,300 62,350 1,951 1,107 53,350 53,400 1,456 888 56,350 56,400 1,622 961 59,350 59,400 1,788 1,035 62,350 62,400 1,954 1,108

53,400 53,450 1,459 889 56,400 56,450 1,625 962 59,400 59,450 1,791 1,036 62,400 62,450 1,956 1,109 53,450 53,500 1,462 890 56,450 56,500 1,628 964 59,450 59,500 1,793 1,037 62,450 62,500 1,959 1,111 53,500 53,550 1,465 891 56,500 56,550 1,631 965 59,500 59,550 1,796 1,038 62,500 62,550 1,962 1,112 53,550 53,600 1,468 893 56,550 56,600 1,633 966 59,550 59,600 1,799 1,040 62,550 62,600 1,965 1,113

53,600 53,650 1,470 894 56,600 56,650 1,636 967 59,600 59,650 1,802 1,041 62,600 62,650 1,968 1,114 53,650 53,700 1,473 895 56,650 56,700 1,639 969 59,650 59,700 1,805 1,042 62,650 62,700 1,970 1,116 53,700 53,750 1,476 896 56,700 56,750 1,642 970 59,700 59,750 1,807 1,043 62,700 62,750 1,973 1,117 53,750 53,800 1,479 897 56,750 56,800 1,644 971 59,750 59,800 1,810 1,044 62,750 62,800 1,976 1,118

53,800 53,850 1,481 899 56,800 56,850 1,647 972 59,800 59,850 1,813 1,046 62,800 62,850 1,979 1,119 53,850 53,900 1,484 900 56,850 56,900 1,650 973 59,850 59,900 1,816 1,047 62,850 62,900 1,981 1,120 53,900 53,950 1,487 901 56,900 56,950 1,653 975 59,900 59,950 1,818 1,048 62,900 62,950 1,984 1,122 53,950 54,000 1,490 902 56,950 57,000 1,655 976 59,950 60,000 1,821 1,049 62,950 63,000 1,987 1,123

54,000 57,000 60,000 63,000

54,000 54,050 1,492 904 57,000 57,050 1,658 977 60,000 60,050 1,824 1,051 63,000 63,050 1,990 1,124 54,050 54,100 1,495 905 57,050 57,100 1,661 978 60,050 60,100 1,827 1,052 63,050 63,100 1,992 1,125 54,100 54,150 1,498 906 57,100 57,150 1,664 980 60,100 60,150 1,829 1,053 63,100 63,150 1,995 1,127 54,150 54,200 1,501 907 57,150 57,200 1,666 981 60,150 60,200 1,832 1,054 63,150 63,200 1,998 1,128

54,200 54,250 1,503 909 57,200 57,250 1,669 982 60,200 60,250 1,835 1,056 63,200 63,250 2,001 1,129 54,250 54,300 1,506 910 57,250 57,300 1,672 983 60,250 60,300 1,838 1,057 63,250 63,300 2,003 1,130 54,300 54,350 1,509 911 57,300 57,350 1,675 984 60,300 60,350 1,840 1,058 63,300 63,350 2,006 1,131 54,350 54,400 1,512 912 57,350 57,400 1,677 986 60,350 60,400 1,843 1,059 63,350 63,400 2,009 1,133

54,400 54,450 1,514 913 57,400 57,450 1,680 987 60,400 60,450 1,846 1,060 63,400 63,450 2,012 1,134 54,450 54,500 1,517 915 57,450 57,500 1,683 988 60,450 60,500 1,849 1,062 63,450 63,500 2,014 1,135 54,500 54,550 1,520 916 57,500 57,550 1,686 989 60,500 60,550 1,852 1,063 63,500 63,550 2,017 1,136 54,550 54,600 1,523 917 57,550 57,600 1,689 991 60,550 60,600 1,854 1,064 63,550 63,600 2,020 1,138

54,600 54,650 1,526 918 57,600 57,650 1,691 992 60,600 60,650 1,857 1,065 63,600 63,650 2,023 1,139 54,650 54,700 1,528 920 57,650 57,700 1,694 993 60,650 60,700 1,860 1,067 63,650 63,700 2,026 1,140 54,700 54,750 1,531 921 57,700 57,750 1,697 994 60,700 60,750 1,863 1,068 63,700 63,750 2,028 1,141 54,750 54,800 1,534 922 57,750 57,800 1,700 995 60,750 60,800 1,865 1,069 63,750 63,800 2,031 1,142

54,800 54,850 1,537 923 57,800 57,850 1,702 997 60,800 60,850 1,868 1,070 63,800 63,850 2,034 1,144 54,850 54,900 1,539 924 57,850 57,900 1,705 998 60,850 60,900 1,871 1,071 63,850 63,900 2,037 1,145 54,900 54,950 1,542 926 57,900 57,950 1,708 999 60,900 60,950 1,874 1,073 63,900 63,950 2,039 1,146 54,950 55,000 1,545 927 57,950 58,000 1,711 1,000 60,950 61,000 1,876 1,074 63,950 64,000 2,042 1,147

2025 NJ-1040 Tax Table 60 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

64,000 67,000 70,000 73,000

64,000 64,050 2,045 1,149 67,000 67,050 2,211 1,222 70,000 70,050 2,376 1,296 73,000 73,050 2,542 1,401 64,050 64,100 2,048 1,150 67,050 67,100 2,213 1,223 70,050 70,100 2,379 1,298 73,050 73,100 2,545 1,403 64,100 64,150 2,050 1,151 67,100 67,150 2,216 1,225 70,100 70,150 2,382 1,299 73,100 73,150 2,548 1,404 64,150 64,200 2,053 1,152 67,150 67,200 2,219 1,226 70,150 70,200 2,385 1,301 73,150 73,200 2,550 1,406

64,200 64,250 2,056 1,154 67,200 67,250 2,222 1,227 70,200 70,250 2,387 1,303 73,200 73,250 2,553 1,408 64,250 64,300 2,059 1,155 67,250 67,300 2,224 1,228 70,250 70,300 2,390 1,305 73,250 73,300 2,556 1,410 64,300 64,350 2,061 1,156 67,300 67,350 2,227 1,229 70,300 70,350 2,393 1,306 73,300 73,350 2,559 1,411 64,350 64,400 2,064 1,157 67,350 67,400 2,230 1,231 70,350 70,400 2,396 1,308 73,350 73,400 2,561 1,413

64,400 64,450 2,067 1,158 67,400 67,450 2,233 1,232 70,400 70,450 2,398 1,310 73,400 73,450 2,564 1,415 64,450 64,500 2,070 1,160 67,450 67,500 2,235 1,233 70,450 70,500 2,401 1,312 73,450 73,500 2,567 1,417 64,500 64,550 2,073 1,161 67,500 67,550 2,238 1,234 70,500 70,550 2,404 1,313 73,500 73,550 2,570 1,418 64,550 64,600 2,075 1,162 67,550 67,600 2,241 1,236 70,550 70,600 2,407 1,315 73,550 73,600 2,573 1,420

64,600 64,650 2,078 1,163 67,600 67,650 2,244 1,237 70,600 70,650 2,410 1,317 73,600 73,650 2,575 1,422 64,650 64,700 2,081 1,165 67,650 67,700 2,247 1,238 70,650 70,700 2,412 1,319 73,650 73,700 2,578 1,424 64,700 64,750 2,084 1,166 67,700 67,750 2,249 1,239 70,700 70,750 2,415 1,320 73,700 73,750 2,581 1,425 64,750 64,800 2,086 1,167 67,750 67,800 2,252 1,240 70,750 70,800 2,418 1,322 73,750 73,800 2,584 1,427

64,800 64,850 2,089 1,168 67,800 67,850 2,255 1,242 70,800 70,850 2,421 1,324 73,800 73,850 2,586 1,429 64,850 64,900 2,092 1,169 67,850 67,900 2,258 1,243 70,850 70,900 2,423 1,326 73,850 73,900 2,589 1,431 64,900 64,950 2,095 1,171 67,900 67,950 2,260 1,244 70,900 70,950 2,426 1,327 73,900 73,950 2,592 1,432 64,950 65,000 2,097 1,172 67,950 68,000 2,263 1,245 70,950 71,000 2,429 1,329 73,950 74,000 2,595 1,434

65,000 68,000 71,000 74,000

65,000 65,050 2,100 1,173 68,000 68,050 2,266 1,247 71,000 71,050 2,432 1,331 74,000 74,050 2,597 1,436 65,050 65,100 2,103 1,174 68,050 68,100 2,269 1,248 71,050 71,100 2,434 1,333 74,050 74,100 2,600 1,438 65,100 65,150 2,106 1,176 68,100 68,150 2,271 1,249 71,100 71,150 2,437 1,334 74,100 74,150 2,603 1,439 65,150 65,200 2,108 1,177 68,150 68,200 2,274 1,250 71,150 71,200 2,440 1,336 74,150 74,200 2,606 1,441

65,200 65,250 2,111 1,178 68,200 68,250 2,277 1,252 71,200 71,250 2,443 1,338 74,200 74,250 2,608 1,443 65,250 65,300 2,114 1,179 68,250 68,300 2,280 1,253 71,250 71,300 2,445 1,340 74,250 74,300 2,611 1,445 65,300 65,350 2,117 1,180 68,300 68,350 2,282 1,254 71,300 71,350 2,448 1,341 74,300 74,350 2,614 1,446 65,350 65,400 2,119 1,182 68,350 68,400 2,285 1,255 71,350 71,400 2,451 1,343 74,350 74,400 2,617 1,448

65,400 65,450 2,122 1,183 68,400 68,450 2,288 1,256 71,400 71,450 2,454 1,345 74,400 74,450 2,619 1,450 65,450 65,500 2,125 1,184 68,450 68,500 2,291 1,258 71,450 71,500 2,456 1,347 74,450 74,500 2,622 1,452 65,500 65,550 2,128 1,185 68,500 68,550 2,294 1,259 71,500 71,550 2,459 1,348 74,500 74,550 2,625 1,453 65,550 65,600 2,131 1,187 68,550 68,600 2,296 1,260 71,550 71,600 2,462 1,350 74,550 74,600 2,628 1,455

65,600 65,650 2,133 1,188 68,600 68,650 2,299 1,261 71,600 71,650 2,465 1,352 74,600 74,650 2,631 1,457 65,650 65,700 2,136 1,189 68,650 68,700 2,302 1,263 71,650 71,700 2,468 1,354 74,650 74,700 2,633 1,459 65,700 65,750 2,139 1,190 68,700 68,750 2,305 1,264 71,700 71,750 2,470 1,355 74,700 74,750 2,636 1,460 65,750 65,800 2,142 1,191 68,750 68,800 2,307 1,265 71,750 71,800 2,473 1,357 74,750 74,800 2,639 1,462

65,800 65,850 2,144 1,193 68,800 68,850 2,310 1,266 71,800 71,850 2,476 1,359 74,800 74,850 2,642 1,464 65,850 65,900 2,147 1,194 68,850 68,900 2,313 1,267 71,850 71,900 2,479 1,361 74,850 74,900 2,644 1,466 65,900 65,950 2,150 1,195 68,900 68,950 2,316 1,269 71,900 71,950 2,481 1,362 74,900 74,950 2,647 1,467 65,950 66,000 2,153 1,196 68,950 69,000 2,318 1,270 71,950 72,000 2,484 1,364 74,950 75,000 2,650 1,469

66,000 69,000 72,000 75,000

66,000 66,050 2,155 1,198 69,000 69,050 2,321 1,271 72,000 72,050 2,487 1,366 75,000 75,050 2,653 1,471 66,050 66,100 2,158 1,199 69,050 69,100 2,324 1,272 72,050 72,100 2,490 1,368 75,050 75,100 2,656 1,473 66,100 66,150 2,161 1,200 69,100 69,150 2,327 1,274 72,100 72,150 2,492 1,369 75,100 75,150 2,659 1,474 66,150 66,200 2,164 1,201 69,150 69,200 2,329 1,275 72,150 72,200 2,495 1,371 75,150 75,200 2,662 1,476

66,200 66,250 2,166 1,203 69,200 69,250 2,332 1,276 72,200 72,250 2,498 1,373 75,200 75,250 2,666 1,478 66,250 66,300 2,169 1,204 69,250 69,300 2,335 1,277 72,250 72,300 2,501 1,375 75,250 75,300 2,669 1,480 66,300 66,350 2,172 1,205 69,300 69,350 2,338 1,278 72,300 72,350 2,503 1,376 75,300 75,350 2,672 1,481 66,350 66,400 2,175 1,206 69,350 69,400 2,340 1,280 72,350 72,400 2,506 1,378 75,350 75,400 2,675 1,483

66,400 66,450 2,177 1,207 69,400 69,450 2,343 1,281 72,400 72,450 2,509 1,380 75,400 75,450 2,678 1,485 66,450 66,500 2,180 1,209 69,450 69,500 2,346 1,282 72,450 72,500 2,512 1,382 75,450 75,500 2,682 1,487 66,500 66,550 2,183 1,210 69,500 69,550 2,349 1,283 72,500 72,550 2,515 1,383 75,500 75,550 2,685 1,488 66,550 66,600 2,186 1,211 69,550 69,600 2,352 1,285 72,550 72,600 2,517 1,385 75,550 75,600 2,688 1,490

66,600 66,650 2,189 1,212 69,600 69,650 2,354 1,286 72,600 72,650 2,520 1,387 75,600 75,650 2,691 1,492 66,650 66,700 2,191 1,214 69,650 69,700 2,357 1,287 72,650 72,700 2,523 1,389 75,650 75,700 2,694 1,494 66,700 66,750 2,194 1,215 69,700 69,750 2,360 1,288 72,700 72,750 2,526 1,390 75,700 75,750 2,697 1,495 66,750 66,800 2,197 1,216 69,750 69,800 2,363 1,289 72,750 72,800 2,528 1,392 75,750 75,800 2,701 1,497

66,800 66,850 2,200 1,217 69,800 69,850 2,365 1,291 72,800 72,850 2,531 1,394 75,800 75,850 2,704 1,499 66,850 66,900 2,202 1,218 69,850 69,900 2,368 1,292 72,850 72,900 2,534 1,396 75,850 75,900 2,707 1,501 66,900 66,950 2,205 1,220 69,900 69,950 2,371 1,293 72,900 72,950 2,537 1,397 75,900 75,950 2,710 1,502 66,950 67,000 2,208 1,221 69,950 70,000 2,374 1,294 72,950 73,000 2,539 1,399 75,950 76,000 2,713 1,504

2025 NJ-1040 Tax Table 61 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

76,000 79,000 82,000 85,000

76,000 76,050 2,717 1,506 79,000 79,050 2,908 1,611 82,000 82,050 3,099 1,757 85,000 85,050 3,290 1,923 76,050 76,100 2,720 1,508 79,050 79,100 2,911 1,613 82,050 82,100 3,102 1,760 85,050 85,100 3,293 1,925 76,100 76,150 2,723 1,509 79,100 79,150 2,914 1,614 82,100 82,150 3,105 1,762 85,100 85,150 3,296 1,928 76,150 76,200 2,726 1,511 79,150 79,200 2,917 1,616 82,150 82,200 3,108 1,765 85,150 85,200 3,299 1,931

76,200 76,250 2,729 1,513 79,200 79,250 2,920 1,618 82,200 82,250 3,111 1,768 85,200 85,250 3,303 1,934 76,250 76,300 2,732 1,515 79,250 79,300 2,924 1,620 82,250 82,300 3,115 1,771 85,250 85,300 3,306 1,936 76,300 76,350 2,736 1,516 79,300 79,350 2,927 1,621 82,300 82,350 3,118 1,773 85,300 85,350 3,309 1,939 76,350 76,400 2,739 1,518 79,350 79,400 2,930 1,623 82,350 82,400 3,121 1,776 85,350 85,400 3,312 1,942

76,400 76,450 2,742 1,520 79,400 79,450 2,933 1,625 82,400 82,450 3,124 1,779 85,400 85,450 3,315 1,945 76,450 76,500 2,745 1,522 79,450 79,500 2,936 1,627 82,450 82,500 3,127 1,782 85,450 85,500 3,319 1,947 76,500 76,550 2,748 1,523 79,500 79,550 2,939 1,628 82,500 82,550 3,131 1,785 85,500 85,550 3,322 1,950 76,550 76,600 2,752 1,525 79,550 79,600 2,943 1,630 82,550 82,600 3,134 1,787 85,550 85,600 3,325 1,953

76,600 76,650 2,755 1,527 79,600 79,650 2,946 1,632 82,600 82,650 3,137 1,790 85,600 85,650 3,328 1,956 76,650 76,700 2,758 1,529 79,650 79,700 2,949 1,634 82,650 82,700 3,140 1,793 85,650 85,700 3,331 1,959 76,700 76,750 2,761 1,530 79,700 79,750 2,952 1,635 82,700 82,750 3,143 1,796 85,700 85,750 3,334 1,961 76,750 76,800 2,764 1,532 79,750 79,800 2,955 1,637 82,750 82,800 3,147 1,798 85,750 85,800 3,338 1,964

76,800 76,850 2,768 1,534 79,800 79,850 2,959 1,639 82,800 82,850 3,150 1,801 85,800 85,850 3,341 1,967 76,850 76,900 2,771 1,536 79,850 79,900 2,962 1,641 82,850 82,900 3,153 1,804 85,850 85,900 3,344 1,970 76,900 76,950 2,774 1,537 79,900 79,950 2,965 1,642 82,900 82,950 3,156 1,807 85,900 85,950 3,347 1,972 76,950 77,000 2,777 1,539 79,950 80,000 2,968 1,644 82,950 83,000 3,159 1,809 85,950 86,000 3,350 1,975

77,000 80,000 83,000 86,000

77,000 77,050 2,780 1,541 80,000 80,050 2,971 1,646 83,000 83,050 3,162 1,812 86,000 86,050 3,354 1,978 77,050 77,100 2,783 1,543 80,050 80,100 2,975 1,649 83,050 83,100 3,166 1,815 86,050 86,100 3,357 1,981 77,100 77,150 2,787 1,544 80,100 80,150 2,978 1,652 83,100 83,150 3,169 1,818 86,100 86,150 3,360 1,983 77,150 77,200 2,790 1,546 80,150 80,200 2,981 1,655 83,150 83,200 3,172 1,820 86,150 86,200 3,363 1,986

77,200 77,250 2,793 1,548 80,200 80,250 2,984 1,657 83,200 83,250 3,175 1,823 86,200 86,250 3,366 1,989 77,250 77,300 2,796 1,550 80,250 80,300 2,987 1,660 83,250 83,300 3,178 1,826 86,250 86,300 3,369 1,992 77,300 77,350 2,799 1,551 80,300 80,350 2,990 1,663 83,300 83,350 3,182 1,829 86,300 86,350 3,373 1,994 77,350 77,400 2,803 1,553 80,350 80,400 2,994 1,666 83,350 83,400 3,185 1,831 86,350 86,400 3,376 1,997

77,400 77,450 2,806 1,555 80,400 80,450 2,997 1,668 83,400 83,450 3,188 1,834 86,400 86,450 3,379 2,000 77,450 77,500 2,809 1,557 80,450 80,500 3,000 1,671 83,450 83,500 3,191 1,837 86,450 86,500 3,382 2,003 77,500 77,550 2,812 1,558 80,500 80,550 3,003 1,674 83,500 83,550 3,194 1,840 86,500 86,550 3,385 2,006 77,550 77,600 2,815 1,560 80,550 80,600 3,006 1,677 83,550 83,600 3,197 1,843 86,550 86,600 3,389 2,008

77,600 77,650 2,818 1,562 80,600 80,650 3,010 1,680 83,600 83,650 3,201 1,845 86,600 86,650 3,392 2,011 77,650 77,700 2,822 1,564 80,650 80,700 3,013 1,682 83,650 83,700 3,204 1,848 86,650 86,700 3,395 2,014 77,700 77,750 2,825 1,565 80,700 80,750 3,016 1,685 83,700 83,750 3,207 1,851 86,700 86,750 3,398 2,017 77,750 77,800 2,828 1,567 80,750 80,800 3,019 1,688 83,750 83,800 3,210 1,854 86,750 86,800 3,401 2,019

77,800 77,850 2,831 1,569 80,800 80,850 3,022 1,691 83,800 83,850 3,213 1,856 86,800 86,850 3,405 2,022 77,850 77,900 2,834 1,571 80,850 80,900 3,025 1,693 83,850 83,900 3,217 1,859 86,850 86,900 3,408 2,025 77,900 77,950 2,838 1,572 80,900 80,950 3,029 1,696 83,900 83,950 3,220 1,862 86,900 86,950 3,411 2,028 77,950 78,000 2,841 1,574 80,950 81,000 3,032 1,699 83,950 84,000 3,223 1,865 86,950 87,000 3,414 2,030

78,000 81,000 84,000 87,000

78,000 78,050 2,844 1,576 81,000 81,050 3,035 1,702 84,000 84,050 3,226 1,867 87,000 87,050 3,417 2,033 78,050 78,100 2,847 1,578 81,050 81,100 3,038 1,704 84,050 84,100 3,229 1,870 87,050 87,100 3,420 2,036 78,100 78,150 2,850 1,579 81,100 81,150 3,041 1,707 84,100 84,150 3,233 1,873 87,100 87,150 3,424 2,039 78,150 78,200 2,853 1,581 81,150 81,200 3,045 1,710 84,150 84,200 3,236 1,876 87,150 87,200 3,427 2,041

78,200 78,250 2,857 1,583 81,200 81,250 3,048 1,713 84,200 84,250 3,239 1,878 87,200 87,250 3,430 2,044 78,250 78,300 2,860 1,585 81,250 81,300 3,051 1,715 84,250 84,300 3,242 1,881 87,250 87,300 3,433 2,047 78,300 78,350 2,863 1,586 81,300 81,350 3,054 1,718 84,300 84,350 3,245 1,884 87,300 87,350 3,436 2,050 78,350 78,400 2,866 1,588 81,350 81,400 3,057 1,721 84,350 84,400 3,248 1,887 87,350 87,400 3,440 2,052

78,400 78,450 2,869 1,590 81,400 81,450 3,061 1,724 84,400 84,450 3,252 1,889 87,400 87,450 3,443 2,055 78,450 78,500 2,873 1,592 81,450 81,500 3,064 1,726 84,450 84,500 3,255 1,892 87,450 87,500 3,446 2,058 78,500 78,550 2,876 1,593 81,500 81,550 3,067 1,729 84,500 84,550 3,258 1,895 87,500 87,550 3,449 2,061 78,550 78,600 2,879 1,595 81,550 81,600 3,070 1,732 84,550 84,600 3,261 1,898 87,550 87,600 3,452 2,064

78,600 78,650 2,882 1,597 81,600 81,650 3,073 1,735 84,600 84,650 3,264 1,901 87,600 87,650 3,455 2,066 78,650 78,700 2,885 1,599 81,650 81,700 3,076 1,738 84,650 84,700 3,268 1,903 87,650 87,700 3,459 2,069 78,700 78,750 2,889 1,600 81,700 81,750 3,080 1,740 84,700 84,750 3,271 1,906 87,700 87,750 3,462 2,072 78,750 78,800 2,892 1,602 81,750 81,800 3,083 1,743 84,750 84,800 3,274 1,909 87,750 87,800 3,465 2,075

78,800 78,850 2,895 1,604 81,800 81,850 3,086 1,746 84,800 84,850 3,277 1,912 87,800 87,850 3,468 2,077 78,850 78,900 2,898 1,606 81,850 81,900 3,089 1,749 84,850 84,900 3,280 1,914 87,850 87,900 3,471 2,080 78,900 78,950 2,901 1,607 81,900 81,950 3,092 1,751 84,900 84,950 3,283 1,917 87,900 87,950 3,475 2,083 78,950 79,000 2,904 1,609 81,950 82,000 3,096 1,754 84,950 85,000 3,287 1,920 87,950 88,000 3,478 2,086

2025 NJ-1040 Tax Table 62 2025 NEW JERSEY TAX TABLE (NJ-1040)

If Line 42 And You If Line 42 And You If Line 42 And You If Line 42 And You (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing (New Jersey Taxable Checked Filing Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — Income) Is — Status Line — At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, At But 1 or 3 2, 4, Least Less

or 5 Least Less

or 5 Least Less

or 5 Least Less

or 5

Than

Than

Than

Than

Your Tax Is— Your Tax Is— Your Tax Is— Your Tax Is—

88,000 91,000 94,000 97,000

88,000 88,050 3,481 2,088 91,000 91,050 3,672 2,254 94,000 94,050 3,863 2,420 97,000 97,050 4,054 2,586 88,050 88,100 3,484 2,091 91,050 91,100 3,675 2,257 94,050 94,100 3,866 2,423 97,050 97,100 4,057 2,588 88,100 88,150 3,487 2,094 91,100 91,150 3,678 2,260 94,100 94,150 3,870 2,425 97,100 97,150 4,061 2,591 88,150 88,200 3,490 2,097 91,150 91,200 3,682 2,262 94,150 94,200 3,873 2,428 97,150 97,200 4,064 2,594

88,200 88,250 3,494 2,099 91,200 91,250 3,685 2,265 94,200 94,250 3,876 2,431 97,200 97,250 4,067 2,597 88,250 88,300 3,497 2,102 91,250 91,300 3,688 2,268 94,250 94,300 3,879 2,434 97,250 97,300 4,070 2,599 88,300 88,350 3,500 2,105 91,300 91,350 3,691 2,271 94,300 94,350 3,882 2,436 97,300 97,350 4,073 2,602 88,350 88,400 3,503 2,108 91,350 91,400 3,694 2,273 94,350 94,400 3,885 2,439 97,350 97,400 4,077 2,605

88,400 88,450 3,506 2,110 91,400 91,450 3,698 2,276 94,400 94,450 3,889 2,442 97,400 97,450 4,080 2,608 88,450 88,500 3,510 2,113 91,450 91,500 3,701 2,279 94,450 94,500 3,892 2,445 97,450 97,500 4,083 2,610 88,500 88,550 3,513 2,116 91,500 91,550 3,704 2,282 94,500 94,550 3,895 2,448 97,500 97,550 4,086 2,613 88,550 88,600 3,516 2,119 91,550 91,600 3,707 2,285 94,550 94,600 3,898 2,450 97,550 97,600 4,089 2,616

88,600 88,650 3,519 2,122 91,600 91,650 3,710 2,287 94,600 94,650 3,901 2,453 97,600 97,650 4,092 2,619 88,650 88,700 3,522 2,124 91,650 91,700 3,713 2,290 94,650 94,700 3,905 2,456 97,650 97,700 4,096 2,622 88,700 88,750 3,526 2,127 91,700 91,750 3,717 2,293 94,700 94,750 3,908 2,459 97,700 97,750 4,099 2,624 88,750 88,800 3,529 2,130 91,750 91,800 3,720 2,296 94,750 94,800 3,911 2,461 97,750 97,800 4,102 2,627

88,800 88,850 3,532 2,133 91,800 91,850 3,723 2,298 94,800 94,850 3,914 2,464 97,800 97,850 4,105 2,630 88,850 88,900 3,535 2,135 91,850 91,900 3,726 2,301 94,850 94,900 3,917 2,467 97,850 97,900 4,108 2,633 88,900 88,950 3,538 2,138 91,900 91,950 3,729 2,304 94,900 94,950 3,920 2,470 97,900 97,950 4,112 2,635 88,950 89,000 3,541 2,141 91,950 92,000 3,733 2,307 94,950 95,000 3,924 2,472 97,950 98,000 4,115 2,638

89,000 92,000 95,000 98,000

89,000 89,050 3,545 2,144 92,000 92,050 3,736 2,309 95,000 95,050 3,927 2,475 98,000 98,050 4,118 2,641 89,050 89,100 3,548 2,146 92,050 92,100 3,739 2,312 95,050 95,100 3,930 2,478 98,050 98,100 4,121 2,644 89,100 89,150 3,551 2,149 92,100 92,150 3,742 2,315 95,100 95,150 3,933 2,481 98,100 98,150 4,124 2,646 89,150 89,200 3,554 2,152 92,150 92,200 3,745 2,318 95,150 95,200 3,936 2,483 98,150 98,200 4,127 2,649

89,200 89,250 3,557 2,155 92,200 92,250 3,748 2,320 95,200 95,250 3,940 2,486 98,200 98,250 4,131 2,652 89,250 89,300 3,561 2,157 92,250 92,300 3,752 2,323 95,250 95,300 3,943 2,489 98,250 98,300 4,134 2,655 89,300 89,350 3,564 2,160 92,300 92,350 3,755 2,326 95,300 95,350 3,946 2,492 98,300 98,350 4,137 2,657 89,350 89,400 3,567 2,163 92,350 92,400 3,758 2,329 95,350 95,400 3,949 2,494 98,350 98,400 4,140 2,660

89,400 89,450 3,570 2,166 92,400 92,450 3,761 2,331 95,400 95,450 3,952 2,497 98,400 98,450 4,143 2,663 89,450 89,500 3,573 2,168 92,450 92,500 3,764 2,334 95,450 95,500 3,956 2,500 98,450 98,500 4,147 2,666 89,500 89,550 3,576 2,171 92,500 92,550 3,768 2,337 95,500 95,550 3,959 2,503 98,500 98,550 4,150 2,669 89,550 89,600 3,580 2,174 92,550 92,600 3,771 2,340 95,550 95,600 3,962 2,506 98,550 98,600 4,153 2,671

89,600 89,650 3,583 2,177 92,600 92,650 3,774 2,343 95,600 95,650 3,965 2,508 98,600 98,650 4,156 2,674 89,650 89,700 3,586 2,180 92,650 92,700 3,777 2,345 95,650 95,700 3,968 2,511 98,650 98,700 4,159 2,677 89,700 89,750 3,589 2,182 92,700 92,750 3,780 2,348 95,700 95,750 3,971 2,514 98,700 98,750 4,163 2,680 89,750 89,800 3,592 2,185 92,750 92,800 3,784 2,351 95,750 95,800 3,975 2,517 98,750 98,800 4,166 2,682

89,800 89,850 3,596 2,188 92,800 92,850 3,787 2,354 95,800 95,850 3,978 2,519 98,800 98,850 4,169 2,685 89,850 89,900 3,599 2,191 92,850 92,900 3,790 2,356 95,850 95,900 3,981 2,522 98,850 98,900 4,172 2,688 89,900 89,950 3,602 2,193 92,900 92,950 3,793 2,359 95,900 95,950 3,984 2,525 98,900 98,950 4,175 2,691 89,950 90,000 3,605 2,196 92,950 93,000 3,796 2,362 95,950 96,000 3,987 2,528 98,950 99,000 4,178 2,693

90,000 93,000 96,000 99,000

90,000 90,050 3,608 2,199 93,000 93,050 3,799 2,365 96,000 96,050 3,991 2,530 99,000 99,050 4,182 2,696 90,050 90,100 3,612 2,202 93,050 93,100 3,803 2,367 96,050 96,100 3,994 2,533 99,050 99,100 4,185 2,699 90,100 90,150 3,615 2,204 93,100 93,150 3,806 2,370 96,100 96,150 3,997 2,536 99,100 99,150 4,188 2,702 90,150 90,200 3,618 2,207 93,150 93,200 3,809 2,373 96,150 96,200 4,000 2,539 99,150 99,200 4,191 2,704

90,200 90,250 3,621 2,210 93,200 93,250 3,812 2,376 96,200 96,250 4,003 2,541 99,200 99,250 4,194 2,707 90,250 90,300 3,624 2,213 93,250 93,300 3,815 2,378 96,250 96,300 4,006 2,544 99,250 99,300 4,198 2,710 90,300 90,350 3,627 2,215 93,300 93,350 3,819 2,381 96,300 96,350 4,010 2,547 99,300 99,350 4,201 2,713 90,350 90,400 3,631 2,218 93,350 93,400 3,822 2,384 96,350 96,400 4,013 2,550 99,350 99,400 4,204 2,715

90,400 90,450 3,634 2,221 93,400 93,450 3,825 2,387 96,400 96,450 4,016 2,552 99,400 99,450 4,207 2,718 90,450 90,500 3,637 2,224 93,450 93,500 3,828 2,389 96,450 96,500 4,019 2,555 99,450 99,500 4,210 2,721 90,500 90,550 3,640 2,227 93,500 93,550 3,831 2,392 96,500 96,550 4,022 2,558 99,500 99,550 4,213 2,724 90,550 90,600 3,643 2,229 93,550 93,600 3,834 2,395 96,550 96,600 4,026 2,561 99,550 99,600 4,217 2,727

90,600 90,650 3,647 2,232 93,600 93,650 3,838 2,398 96,600 96,650 4,029 2,564 99,600 99,650 4,220 2,729 90,650 90,700 3,650 2,235 93,650 93,700 3,841 2,401 96,650 96,700 4,032 2,566 99,650 99,700 4,223 2,732 90,700 90,750 3,653 2,238 93,700 93,750 3,844 2,403 96,700 96,750 4,035 2,569 99,700 99,750 4,226 2,735 90,750 90,800 3,656 2,240 93,750 93,800 3,847 2,406 96,750 96,800 4,038 2,572 99,750 99,800 4,229 2,738

90,800 90,850 3,659 2,243 93,800 93,850 3,850 2,409 96,800 96,850 4,042 2,575 99,800 99,850 4,233 2,740 90,850 90,900 3,662 2,246 93,850 93,900 3,854 2,412 96,850 96,900 4,045 2,577 99,850 99,900 4,236 2,743 90,900 90,950 3,666 2,249 93,900 93,950 3,857 2,414 96,900 96,950 4,048 2,580 99,900 99,950 4,239 2,746 90,950 91,000 3,669 2,251 93,950 94,000 3,860 2,417 96,950 97,000 4,051 2,583 99,950 100,000 4,242 2,749

Printed on Recycled Paper New Jersey Tax Rate Schedules 2025 FILING STATUS: Single

Table A

Married/CU partner, filing separate return

STEP 1 STEP 2 STEP 3

Enter Multiply If Taxable Income (Line 42) is: Line 42 Line 42 by: Subtract Your Tax

Over But not over

$ 0 $ 20,000 __________  .014 = __________ – $ 0 = _________

$ 20,000 $ 35,000 __________  .0175 = __________ – $ 70.00 = _________

$ 35,000 $ 40,000 __________  .035 = __________ – $ 682.50 = _________

$ 40,000 $ 75,000 __________  .05525 = __________ – $ 1,492.50 = _________

$ 75,000 $ 500,000 __________  .0637 = __________ – $ 2,126.25 = _________

$ 500,000 $ 1,000,000 __________  .0897 = __________ – $ 15,126.25 = _________

$1,000,000 and over __________  .1075 = __________ – $ 32,926.25 = _________ FILING STATUS: Married/CU couple, filing joint return

Table B

Head of household

Qualifying widow(er)/surviving CU partner

STEP 1 STEP 2 STEP 3

Enter Multiply If Taxable Income (Line 42) is: Line 42 Line 42 by: Subtract Your Tax

Over But not over

$ 0 $ 20,000 __________  .014 = __________ – $ 0 = _________

$ 20,000 $ 50,000 __________  .0175 = __________ – $ 70.00 = _________

$ 50,000 $ 70,000 __________  .0245 = __________ – $ 420.00 = _________

$ 70,000 $ 80,000 __________  .035 = __________ – $ 1,154.50 = _________

$ 80,000 $ 150,000 __________  .05525 = __________ – $ 2,775.00 = _________

$ 150,000 $ 500,000 __________  .0637 = __________ – $ 4,042.50 = _________

$ 500,000 $ 1,000,000 __________  .0897 = __________ – $ 17,042.50 = _________

$1,000,000 and over __________  .1075 = __________ – $ 34,842.50 = _________ 63 2025 NJ-1040 Tax Rate Schedules

2025 Form NJ-1040 64 When You Need Information… online… Visit the New Jersey Division of Taxation Website Many State tax forms and publications are available on our website at: nj.gov/taxation You can also reach us by email with general State tax questions at: nj.taxation@treas.nj.gov Do not include confidential information such as Social Security or federal tax identification numbers, liability or payment amounts, dates of birth, or bank account numbers in your email. Subscribe to NJ Tax E-News, the Division of Taxation’s online information service, at: nj.gov/treasury/taxation/listservice.shtml by phone… Call our Automated Tax Information System 1 (800) 323-4400 or (609) 826‑4400. Touch-tone phones only. ♦ Listen to recorded tax information on many topics. ♦ Order certain forms and publications through our message system. ♦ Get information on 2025 refunds from ARIS, our ­Automated Refund Inquiry System, 7 days a week (hours may vary). Contact our Customer Service Center (609) 292-6400 – Speak directly to a representative for tax information and assistance. See website for hours of operation. Deaf, Hard of Hearing, Deaf-Blind, Speech Disability Visit njrelay.com or call 711. in person… Visit a Regional Information Center Regional Information Centers provide individual assistance at various locations throughout the State. Call the Automated Tax Information System or visit our website for the address of the center nearest you. To Get Forms… ♦ Visit our website at: nj.gov/treasury/taxation/prntgit.shtml ♦ Call New Jersey’s Forms Request System at 1 (800) 323-4400 or (609) 826-4400. Touch-tone phones only. ♦ Write to: NJ Division of Taxation

Taxpayer Forms Services

PO Box 269

Trenton, NJ 08695-0269 Who Can Help… Trained volunteers in the VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs are available to help prepare both federal and State returns at locations throughout New Jersey. For the location nearest you, contact the Division’s Customer Service Center at (609) 292-6400 or the Internal Revenue Service. New Jersey Earned Income Tax Credit… Visit our website eitc.nj.gov Call the Customer Service Center (609) 292-6400 – See website for hours of operation. NJ TaxTalk TaxTalk provides recorded information on many New Jersey tax topics and is available 24 hours a day, 7 days a week. Select the 3‑digit number of the topic you want to hear. Then, from a touch-tone phone, call 1 (800) 323-4400 or (609) 826-4400. Have paper and pencil available to take notes. Ad­ ditional topics may become available after the printing of this booklet. NJ INCOME TAX INFORMATION FOR INDIVIDUALS Filing Your New Jersey Return 100 Who Must File 101 Military Personnel Resident Defined & Income Tax Filing Requirements 102 Military Personnel Nonresident Defined & Income Tax Filing Requirements 103 How and When to File an Extension 104 Military Extensions 105 How and When to Amend 106 Penalties, Interest & Collection Fees 108 Who is Required to Make Estimated Tax Payments 110 Interest on Underpayment of Estimated Tax Payments 112 Pennsylvania Residents Working in New Jersey/New Jersey Residents Working in Pennsylvania 114 Nonresidents 115 Nonresidents Selling Real Property in New Jersey – Estimated Tax Payment Requirements 116 Mailing Your Return With Refunds or No Tax Due 118 Mailing Your Return With Payments Due 119 Mailing Your Property Tax Credit Applications Only (Without NJ-1040 Tax Returns) 120 How to Pay Completing Your New Jersey Return 121 Social Security Number 122 Filing Status 123 Civil Union Partners 124 Part-Year Residents 128 Deceased Taxpayers 130 Personal Exemptions 131 Domestic Partnership Exemption 132 Dependent Exemptions 133 Dependents Attending Colleges Exemptions 134 New Jersey Earned Income Tax Credit 135 Property Tax Deduction or Credit 136 Deductions 138 Reporting Wages 140 Nontaxable Income 142 Reporting Capital Gain Income 143 Reporting a Gain From the Sale of a Principal Residence (Main Home) TaxTalk – Topic Codes

2025 Form NJ-1040 65 144 Reporting Net Profits From Your Business 145 Reporting Distributive Share of Partnership Income 146 Reporting Net Pro Rata Share of S Corporation Income 147 Use Tax Due on Out-of-State Purchases 148 Withholdings and Payments 150 Claiming Credit for Income or Wage Tax Paid to Another ­Jurisdiction 152 Claiming Excess Unemployment and Disability Pension and IRA Information 154 Pension Income 156 Pension Exclusion 157 Employer Post-Retirement Contributions to Section 403(b) Plan 158 IRA Distributions 160 Establishing Your Roth IRA 162 Qualified Distributions From a Roth IRA 164 Nonqualified Distributions From a Roth IRA NJ PROPERTY TAX RELIEF PROGRAMS ANCHOR Benefit 228 General Information on the ANCHOR Benefit 231 ANCHOR Benefit Amounts 233 How to Check the Status of Your ANCHOR Benefit Senior Freeze/Property Tax Reimbursement 216 General Information on the Senior Freeze/Property Tax Reimbursement 218 Eligibility Requirements 220 How to Apply for a Senior Freeze/ Property Tax Reimbursement Property Tax Deduction or Credit 224 General Information on the Property Tax Deduction or Credit STAY NJ Property Tax Credit Program 226 General Information on the Stay NJ Property Tax Credit Program PAPERLESS FILING PROGRAMS Online Income Tax Filing and Federal/ State E-File 300 Online Income Tax Filing and Federal/State E-File NJ TAX AND FEE INFORMATION FOR BUSINESSES Business Registration 400 Starting a Business in NJ 401 How to File Taxes and Fees by Phone or Online 402 Small Business Workshops 410 Ending Your Tax Registration in New Jersey Income Tax Withholding Information for Businesses 412 Reporting and Remitting NJ Income Tax Withheld 414 Reconciling Tax Withheld With Form NJ-W-3 416 Employee’s Withholding Allowance Certificates, Forms W-4 and NJ-W-4 420 Withholding New Jersey Income Taxes 421 Withholding New Jersey Income Taxes for Contractor Services 422 Penalties, Interest & Collection Fees Sales and Use Tax Information for Businesses 424 Collecting Sales Tax 426 Use Tax 428 Annual Use Tax 429 New Jersey Sales and Use Tax EZ File Systems for Filing Forms ST-50/ST-51 430 Filing Forms ST-50/ST-51 432 Pay Your Taxes Electronically 434 Penalties, Interest & Collection Fees 442 Urban Enterprise Zone Lease and Rental Information for Businesses 444 Lease and Rental Transactions 448 Domestic Security Fee Other Fees and Taxes 449 9-1-1 System and Emergency Response Fee 454 Domestic Security Fee 456 Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax 458 Litter Control Fee 459 Motor Vehicle Tire Fee CORPORATIONS & PARTNERSHIPS Corporations 501 Starting a Corporation 502 Filing Responsibilities 503 Consequences of Not Dissolving a Corporation 504 Tax Rates and Accounting Periods Partnerships 508 Partnership Information 510 Partnership Filing Requirements 511 Prepayment of Partnership Filing Fee INFORMATION FOR INDIVIDUALS ON SALES & USE TAX AND STATE FEES General Information on Sales and Use Tax for Individuals 600 General Information on Sales and Use Tax for Individuals Out-of-State Purchases 602 Out-of-State Purchases Taxability of Leases and Rentals 608 Taxability of Leases and Rentals Other Fees and Taxes 609 9-1-1 System and Emergency Response Fee 610 Atlantic City Luxury Tax, Sales Tax, and Other Fees 612 Atlantic City Casino Hotel Parking Fee 614 Cape May County Tourism Tax and Assessment 618 Domestic Security Fee 620 Hotel/Motel State Occupancy Fee and Municipal Occupancy Tax 621 Motor Vehicle Tire Fee OTHER NJ TAX INFORMATION New Jersey Division of Taxation Regional Offices 704 Fair Lawn Office 705 Freehold Office 706 Cranford Office 708 Galloway Office 712 Trenton Office Identity Theft 726 Identity Theft Income Tax Refund Information 713 How to Check the Status of Your Income Tax Refund Other Ways to Contact the Division 714 Other Ways to Contact the Division Taxpayers’ Bill of Rights 718 Taxpayers’ Bill of Rights CATCH Program/Citizens Against Tax Cheats 720 CATCH Program Inheritance and Estate Tax 722 Inheritance and Estate Tax

2025 Form NJ-1040 66 A Accounting Method 7 Address Label 5, 49 Age, Exemption for 6 Alimony 19, 24 Alternative Business Calculation Adjustment 24 Amended Returns 48 Amount You Owe 44 Annuities 13, 16 Archer MSAs 8, 23 Awards, Prizes 19 B Basis 11, 12 Beneficiaries 19 Blindness, Exemption for 6 Business Income 11, 16 C Cafeteria Plans 8, 9 Capital Gains and Losses 11 Capital Gains Distributions 12 Child and Dependent Care Credit 44 Child Support 8, 19, 24 Child Tax Credit 44 Civil Unions 4, 5 College Affordability Deductions 24 Commuter Transportation Benefits 8 Contributions to Funds 44 County/Municipality Code 5, 50, 52 Credit for Employer of Organ/Bone Marrow Donor 35 Credit for Taxes Paid to Other Jurisdictions 31 Credit From 2024 Return 41 D Deceased Taxpayers 48 Dependents 6 Digital Asset 5 Disability—

Exemption for 6

Income 8, 13 Disability Insurance Contributions, Excess Withheld 42 Dividends 11 Domestic Partnership 6 Domicile 4 Driver’s License Number 46 E Early Retirement Benefits 13 Earned Income Tax Credit 42 Electronic Filing, Opting Out 46 Employee Business Expenses 9 Estates 19 Estimated Tax 41 Exemptions 6, 23 Extension of Time to File 4

Military 48 F Family Leave Insurance Benefits 8 Family Leave Insurance Contributions, Excess Withheld 42 Federal/State Tax Agreement 49 Filing Requirements 3 Filing Status 6 Fiscal Year Filers 5 401(k) Plans 13 Fraudulent Return 49 G Gains and Losses From Disposition of Property 11 Gambling Winnings 19 General Rule Method 13, 16 Gold Star Family Counseling Credit 35 Gubernatorial Elections Fund Check-Off 46 H Health Enterprise Zone Deduction 24 Health Insurance, Current 37 Home, Sale of 12 How to Pay 46 I Income—

Defined 7

Exclusions 20

Exempt 8

In Respect of Decedent 19, 48 Installment Sales 12 Interest Income 10 Interest on Tax Due 47 Interest on Underpayment of Estimated Tax 35 IRA—

Roth 14

Withdrawals 13, 16 K Keogh Plan 12, 32 L Lottery Winnings 19 Lump-Sum Distributions 13, 16, 33 M Meals and Lodging 9 Medical Expenses 23 Military Personnel (and Spouses) 47

Pensions, Military 13 Moving Expenses 10 Mutual Funds, Reporting Dividends From 11 N New York, Income From 33 O Organ/Bone Marrow Donation Deduction 24 Organ/Bone Marrow Donor Employer Credit 35 Other Retirement Income Exclusion 20 P Part-Year Residents 5 Partners and Partnerships 16, 17 Pass-Through Business Alternative Income Tax Credit 43 Penalties—

Early Withdrawal of Savings 10

On Tax Due 47 Pennsylvania, Income From 31 Pension/Retirement Exclusion 20 Pensions 13, 16 Philadelphia, Income From 33 Postmark Date 4 Principal Residence (Main Home) 4 Privacy Act Notification 49 Prizes, Awards 19 Property Tax Credit 25, 31, 41 Application 49 Property Tax Deduction 25, 28, 31 Q Qualified Conservation Contributions 24 R Refunds 45

Inquiry System 64 Rental Income 16, 18 Residence Furnished by Employer 9, 19 Residency Period 5, 50 Rollovers 13 Roth IRAs 14 Rounding 4 Royalties 16, 18 S S Corporations 16, 17, 33 Sale of Home 12 Scholarships and Fellowships 19 Self-Employed Health Insurance Deduction 23 Shared Responsibility Payment 37 Sheltered Workshop Tax Credit 35 Sick Pay 8, 10 Signatures 46, 48, 51 Social Security Number 5, 7, 50 Social Security Benefits—

Exclusion for Persons not Receiving 20

Taxability of 8 Statutory Employees 10 Students—

Dependents Attending Colleges 7 T Tax—

Preparers 46

Rate Schedules 63

Table 54

Withheld 41 Tax Assistance 64 Taxpayers’ Bill of Rights Inside Back Cover TaxTalk 64 Three-Year Rule Method 13, 16 Trusts 19 U UI/WF/SWF, Excess Withheld 42 Unemployment Compensation 8 Use Tax 35 V Veteran, Exemption for 6 W Wage and Tax Statement (W-2) 9 Wages 9 When to File 4, 49 Where to Mail Your Return/Application 47, 51 Which Form to File 3 Who Must File 3 Wounded Warrior Caregivers Credit 43

Application 49

Taxpayers’ Bill of Rights The New Jersey Taxpayers’ Bill of Rights simplifies tax administration and ensures that all taxpayers are better informed and receive fair and equitable treatment during the tax collection process. Highlights of the Taxpayers’ Bill of Rights include: Service– • Division must respond to taxpayers’ questions within a reasonable time period. • Notices of taxes and penalties due must clearly identify the purpose of the notice and must contain information about appeal procedures. Appeals– • Time to appeal to the Tax Court is generally 90 days. Interest on Refunds– • Interest is paid at the prime rate on refunds for all taxes when the Division takes more than six months to send you a refund. • You can request that your overpayment of this year’s tax be credited towards next year’s tax liability; however, interest will not be paid on overpayments that are credited forward. For more information on the rights and obligations of both taxpayers and the Division of Taxation under the Taxpayers’ Bill of Rights, see publication ANJ-1, New Jersey Taxpayers’ Bill of Rights. Senior Gold Prescription Discount Program Senior Gold Prescription Discount Program (Senior Gold) is a State-funded prescription program that helps eligible residents pay for prescribed legend drugs, insulin, and insulin supplies. Eligibility Requirements You are eligible for Senior Gold if you meet the following requirements: • You are a New Jersey resident; • You are 65 or older or you are 18 or older and receiving Social Security Title II Disability benefits (you do not qualify if you are under age 65 and receiving these ben- efits on behalf of someone else); • You meet certain income limits. The annual income limits for 2025 were between $53,446 and $63,446 if you are single or between $60,690 and $70,690 if you are married or in a civil union (Note: these limits may change for 2026); and • If you are Medicare-eligible, you are required to enroll in a Medicare Part D Prescription Drug Plan of your choice. You will be responsible for paying the monthly premium directly to the Medicare Part D plan. You also will be re- sponsible for paying any late enrollment penalty imposed by Medicare for each month you were eligible to enroll in Medicare Part D but did not enroll. Benefits Senior Gold helps eligible New Jersey residents pay for prescription drugs, insulin, insulin needles and syringes, and needles for injectable medicines used for the treatment of multiple sclerosis. Only drugs approved by the Food and Drug Administration are covered. Drugs purchased outside the State of New Jersey are not covered, nor is any pharmaceutical product whose manufacturer has not agreed to provide rebates to the State of New Jersey. The Senior Gold card works together with Medicare Part D Prescription Drug Plans. Senior Gold can reduce out-of-pocket expenses associated with participation in Medicare Part D. Where to Get Information For more information about the Senior Gold program, call 1 (800) 792-9745 or visit the Department of Human Services’ website at: www.nj.gov/humanservices/doas/services/q-z/ senior-gold/

NJE-File If you’re having a tax preparer do your federal and State income tax returns, ask to have them filed electronically. You can also do it yourself through an online tax preparation website or by using off-the-shelf tax software. New Jersey Online Filing Use the free New Jersey Online Filing Service to file your 2025 NJ-1040 return. It’s simple and easy to follow the instructions, complete your NJ tax return, and file it online. Any resident (or part-year resident) can use it to file their 2025 NJ-1040 for free. fastfile.nj.gov File Electronically skip the paper