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

2023
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


 
 
 
New Jersey Online Filing





NJ E-File






State of New Jersey






Child Tax Credit 


aordable healthcare coverage.
will not







nj.gov/treasury/taxation






Table of Contents
When to File ............................................................................................................ 4
Extension of Time to File ......................................................................................... 4
Taxpayer Identication ............................................................................................. 5
Part-Year Residents ................................................................................................ 5
Filing Status ............................................................................................................. 5
Exemptions .............................................................................................................. 6
Dependent Information ............................................................................................ 7
Income ..................................................................................................................... 7
Schedule NJ-DOP — Disposition of Property ....................................................... 11
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 ......................................................................... 43
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
2023 Form NJ-1040
3
Do You Have to File a New Jersey Income Tax Return?
You are required to le a return if –
your ling status is:
and your gross income from everywhere for the entire year
was more than the ling threshold:







Also le a return if –
• 
• 
• 
If you are NOT required to le a return and you:
• 
;
• 



New Jersey Residents Working/Living Abroad. 


Part-Year Residents. 


Which Form to File

















File Form NJ-1040
Part-year residents: 





File Form NJ-1040NR 

File Form NJ-1040
Part-year residents: 














2023 Form NJ-1040
4
Things to Know Before You Begin
Your 2023 NJ-1040


When to File




Postmark Date






Extension of Time to File
There is no extension of time to pay your tax due – only to
le. 



pay at least 80% of your tax liability


• 


• 


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

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


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
Filling Out the Form Properly
• 
• 
• 

• 

• 
• 
• 

• 

Rounding










Terms to Know
Domicile. 











Part-Year Residents and Nonresidents
Principal Residence (Main Home). 





Spouse/Civil Union Partner. 



2023 Form NJ-1040
5
Line-by-Line Instructions
Name and Address

Do not use
the label if any of the information is incorrect. 




Foreign Address. 

Change of Address. 


Social Security Number
You must enter your Social Security number











County/Municipality Code


Federal Extension Filed





Part-Year Residents





entire year









Part-Year Residents and
Nonresidents
Fiscal Year Filers




Lines 1–5 – Filing Status

one
Single. 



Married/Civil Union Couples.













Note: 

Head of Household. 

irs.gov
2023 Form NJ-1040
6
Qualifying Widow(er)/Surviving CU Partner. 


irs.gov


Civil Unions. 




Filing Status
Exemptions – Lines 6–12





Line 6 – Regular Exemptions



Note: 




Line 7 – Senior 65+



cannot




Line 8 – Blind or Disabled



cannot




Line 9 – Veteran Exemptions









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vetexemption-documentation.shtml
Line 10 – Qualied Dependent Children

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Line 11 – Other Dependents

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Line 12 – Dependents Attending Colleges

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

2023 Form NJ-1040
7
Line 13 – Total Exemption Amount

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Line 14 – Dependent Information

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Note: 




Income Lines 15–26
all





Accounting Method. 



Reporting Losses. 

• 
;
• 

;
• 


;
• 


;
• 

Income Taxed by Another Jurisdiction. 



Examples of Taxable Income

• ;
• 

• 


;
• 



• ;
• ;
• ;
• ;
• ;
• ;
• 
;
• ;
• ;
• ;
• 
;
• ;
• 


• 

;
• ;
• 
;
• 


2023 Form NJ-1040
8
Examples of Exempt (Nontaxable) Income




• 
• 
• 

• 

• 
• 
• 

• 
• 
• 
• 
• 

• 

• 
• 




• 


• 

• 



• 
• 

• 


• 


• 

• 

• 
• 
• 

• 

• 
• 
• 


• 
• 
• 
• 

• 

• 
• 

• 

• 

Line 15 – Wages, Salaries, Tips, etc.

all








Retirement Plans. 




Meals and/or Lodging. 

 

 

2023 Form NJ-1040
9
For lodging only:
 


must 



cannot


Employee Business Expenses. 
not


 
 

 





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 Ocial Use Only

OMB No. 1545-0008
b Employer identication 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 benets
e Employee’s rst name and initial Last name 11 Nonqualied plans 12a See instructions for box 12
13 Statutory Retirement Third-party 12b
employee plan sick pay
14 Other 12c
UI/WF/SWF - $174.68
DI - $0.00
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.) 94.08 - FLI
Department of the Treasury—Internal Revenue Service
Form
W-2
Wage and Tax Statement
2023
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Federal Statutory Employees. 








Moving Expenses. not




and
 

 








2023 Form NJ-1040
10
Compensation for Injuries or Sickness. 



 

 

 





Do not


Part-Year Residents. 











Line 16a – Taxable Interest Income



• ;
• ;
• ;
• ;
• ;
• ;
• ;
• ;
• 

;
• 

;
• 
;
• ;
• ;
• 
;
• ;
• 
Do not include
• 

Note: 


;
• 

Forfeiture Penalty for Early Withdrawal. 




Part-Year Residents. 

Line 16b – Tax-Exempt Interest Income


Do not 



Nontaxable In-
vestment Income





Part-Year Residents. 

2023 Form NJ-1040
11
Line 17 – Dividends








nj.gov/treasury/
taxation/TCJA.shtml
Do not include
• 



Partnership IncomeIncome From S
Corporations;
• 

Capital Gains Distributions. 



Tax-Free Distributions. 




Insurance Premiums. 




Part-Year Residents.

Line 18 – Net Prots From Business






Line 19 – Net Gains or Income From
Disposition of Property


Do not include 
• 

;
• 



Schedule NJ-DOP
Net Gains or Income From Disposition of Property




• Sale of interest in a partnership, a sole proprietorship, or rental property
• Sale of S corporation sharesmust
Sale of Principal Residence (Main Home). 
irs.gov 

Installment Sales. 


2023 Form NJ-1040
12
Depreciation and Expense Deduction. 


Complete Liquidation. 


Line 1: List of Transactions



Nontaxable Investment Income.



Line 2: Capital Gains Distributions


Nontaxable Investment Income.
Line 3: Other Net Gains

Line 4: Net Gains


Part-Year Residents. 
Line 20a – Taxable Pension, Annuity, and
IRA Distributions/Withdrawals





• ;
• 
;
• ;
• ;
• ;
• 
;
• 




• ;
• ;
• 

;
• 


Part-Year Residents. 

Types of Retirement Plans

Noncontributory. 


2023 Form NJ-1040
13
Contributory (Other Than IRAs). 













Note: 




Three-Year Rule Method.








General Rule Method. 

or







Worksheet A
Which Pension Method to Use
 

 
 
 andThree-Year Rule Method.
 General Rule Method.
(Keep for your records)
Worksheet B
General Rule Method
 
 
 
 
 

 

*

General Rule for Pensions and Annuities.

(Keep for your records)
2023 Form NJ-1040
14
Worksheet C
IRA Withdrawals
Part I – Calculating Taxable and Excludable Amounts
 Value of IRA on 12/31/23.
 
 Total distributio
ns from IRA during the tax year. 
 
 Total Value of IRA.  
Unrecovered Contributions:
either
 First year of withdrawal from IRA:
 
 After rst year of withdrawal from IRA:

 
 Accumulated earnings in IRA on 12/31/23.
 
  
 Taxable portion of this year’s withdrawal. 
 
 Excludable portion of this year’s withdrawal. 
 
Part II – Unrecovered Contributions (For Second and Later Years)
did not
 Last year’s unrecovered contributions. 
 Amount withdrawn last year.  

Taxable portion of last year’s withdrawal. 
 
 Contributions recovered last year.  
 This year’s unrecovered contributions.  
 Contributions to IRA during current tax year 
 Total unrecovered contributions. on line 4b 
Part III – Unrecovered Contributions (For Second and Later Years)
onlydid not

 withdrawals 
 
 
  
 Unrecovered contributions.
on line 4b 
(Keep for your records)
2023 Form NJ-1040
15
Lump-Sum Distributions and Rollovers













401(k) Plans
 






 





Retirement Income
IRAs









Lump-Sum Withdrawal. 



Periodic Withdrawals. 





Retirement Income.
Roth IRAs












.
Line 20b – Excludable Pension, Annuity,
and IRA Distributions/Withdrawals




Three-Year Rule Method. 

General Rule Method. 

IRA withdrawal.


Lump-Sum Distribution.


Retirement Income.
Part-Year Residents. 

Line 21 – Distributive Share of
Partnership Income






2023 Form NJ-1040
16


Line 22 – Net Pro Rata Share of S
Corporation Income





Schedule NJ-BUS-1
Business Income Summary Schedule
Part I – Net Prots From Business


 
 

 

 

 

 
 
 
 
 




Lines 1–3


• 
• 
• 


Line 23 – Net Gains or Income From
Rents, Royalties, Patents, and Copyrights





2023 Form NJ-1040
17
Line 4


Part-Year Residents. 
Part II – Distributive Share of Partnership Income

Lines 1–3


• 
• 
• 

Partnership Income
• 

Line 4


Line 5


Partnership Income.
Part-Year Residents. 

Part III – Net Pro Rata Share of S Corporation Income


Lines 1–3


• 
• 
• 
Income From
S Corporations
• 

Line 4


2023 Form NJ-1040
18
Line 5


Income From S Corporations.
Part-Year Residents. 

Part IV – Net Gains or Income From Rents, Royalties, Patents, and Copyrights

Depreciation and Expense Deduction. 


Passive Losses. 


Do not include in Part IV:
• 

• 

Lines 1–3


• 
• 
• 
 
 
 
 
• 
Line 4


Part-Year Residents. 
2023 Form NJ-1040
19
Line 24 – Net Gambling Winnings






• ;
• 
;
• 

;
• ;
• 



• ;
• ;
• ;
• ;
• 

Part-Year Residents. 

Line 25 – Alimony and Separate
Maintenance Payments Received



Part-Year Residents. I

Line 26 – Other Income



Amounts Received as Prizes and Awards. 



Income in Respect of a Decedent. 




Income From Estates and Trusts. 












Estates and Trusts.
Scholarships and Fellowship Grants. 


 

 



 
Residential Rental Value or Allowance Paid by Employer.




 

 

 

Other. 


Line 27 – Total Income


2023 Form NJ-1040
20
Line 28a – Pension/Retirement Exclusion


• 

and
• 

Determining Your Exclusion Amount

Joint Filers:








Part-year residents 

Filing Status:
Income on line 27:
$0–
$100,000
$100,001–
$125,000
$125,001–
$150,000























Retirement Income.
Part-Year Residents. entire







Line 28b – Other Retirement Income
Exclusion





Unclaimed Exclusion. 




do not 

Special Exclusion. 
never





Note: Do not  
ever

Retirement Income
Part-Year Residents. pro-
rated




Line 28c – Total Exclusion Amount

Line 29 – New Jersey Gross Income


Required to le a return
required 

• 
;
• 

Not required to le a return
not required

• 
• 
• 

2023 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.)

MORE than $150,000?



 
 
 

MORE than $0?





 
 
 
 
 
MORE than $3,000?






Joint lers: 
Special Exclusion. never
Retire-
ment Income
Maximum Exclusion
Filing Status:
Income on line 27:
$0 – $100,000 $100,001 – $125,000 $125,001 – $150,000
   



  
   
(Keep for your records)
2023 Form NJ-1040
22
Worksheet E
Other Retirement Income Exclusion – Part-Year Residents
Age Requirement: 62 or older
entire year
MORE than $150,000?



 


 
 

MORE than $0?





entire
 
  
 
  
 
MORE than $3,000?






Joint lers: 
Special Exclusion. never
Retire-
ment Income, 
Maximum Exclusion
Filing Status:
Income for the Entire Year
$0 – $100,000 $100,001 – $125,000 $125,001 – $150,000



x

 




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x
 



x
 

(Keep for your records)
2023 Form NJ-1040
23
Do not 

Withholding Exemption.




Homeowners and Tenants Age 65 or Older or Disabled.




Caregivers of Disabled Veterans. 




Part-Year Residents. 




Line 30 – Exemption Amount

Part-Year Residents. 



Line 31 – Medical Expenses






• ;
• ;
• ;
• ;
• ;
• ;
• 
;
• 
;
• 





nj.gov/treasury/taxation/njit13.shtml


Note:





Part-Year Residents. 

Worksheet F
Deduction for Medical Expenses
  
  
 
 
  
  
 Total Deduction for Medical Expenses. 

 
(Keep for your records)
2023 Form NJ-1040
24
Line 32 – Alimony and Separate
Maintenance Payments


Part-Year Residents. 

Line 33 – Qualied Conservation
Contribution








Part-Year Residents. 

Line 34 – Health Enterprise Zone
Deduction






• 
;
• 

;
• 


Note: 




Part-Year Residents. 




Line 35 – Alternative Business Calculation
Adjustment









Note: 


Line 36 – Organ/Bone Marrow Donation
Deduction














nj.gov/treasury/taxation/donor.shtml
Lines 37a–37c – New Jersey College
Affordability Deductions


Line 37a – 


Line 37b – 


Line 37c – 


2023 Form NJ-1040
25
Married, Filing Separately. 


Part-Year Residents. 



Line 38 – Total Exemptions and
Deductions

Line 39 – Taxable Income

Property Tax Deduction/Credit for
Homeowners and Tenants






Note: 


Eligibility Requirements:
• 
;
• 

;
• 

;
• 

;
• 





 not 
• 
;
• 


;
• 
;
• 



Seniors or Blind/Disabled Persons Not Required to File
Form NJ-1040









Line 40a – Total Property Taxes (18% of
Rent) Paid


Multi-Owner Properties. 




Multi-Unit Properties. 


• 




• 

Condominiums and Co-ops. 


Continuing Care Communities. 


Life Tenancy. 

2023 Form NJ-1040
26
Mobile Homeowners. 





 


 


 



 


 




Tenants





Homeowners




Married, Filing Separately. 

a

Part-Year Residents. 

Worksheet G
Part I – Homeowners
Main Homes Owned in New Jersey (Lines 1–3)




Column a


Column b




Example: 


2023 Form NJ-1040
27
Worksheet G
PART I: HOMEOWNERS
Main homes you owned in New Jersey during 2023
(a) (b) (c) (d) (e)
Number of days in Share of property Share (%) of property Total property taxes Your share of
2023 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 2023 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 2023
(a) (b) (c) (d)
Number of days in Total number of Total rent paid by all
Total rent paid by you
2023 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 2023 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 ling status is married/CU partner,
ling 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



Example:

Column d

Column e


Example:

2023 Form NJ-1040
28
Line 4: Property Taxes

Part II – Tenants
Main Homes Rented in New Jersey (Lines 5–7)




Column a


Column b


Column c

Column d

Line 8: Rent

Line 9: Allowable Portion of Rent

Part III – Total
Line 10: Total


Line 40b – Homeowner/Tenant Status


Line 41 – Property Tax Deduction







• Are not
;
• Are







2023 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 nd out whether the deduction or the credit is better for you.
 Property Taxes. a 

(See instructions on page 30.)
 Property Tax Deduction. 



 
STOP — if you are claiming a credit for taxes paid to other jurisdictions.


Column A Column B
   
    – 0 –
   
   
  
 Is the line 7 amount $50 or more 
Part-year residents
 
Form NJ-1040 Enter amount from:
 
 
 
 
 
Form NJ-1040 Enter amount from:
 
 
 
 
Part-year residents

(Keep for your records)
2023 Form NJ-1040
30
Worksheet H
Line 1: Property Tax/Rent

Senior Freeze (Property Tax Reimbursement) Applicants. 





Note: 


Line 2: Property Tax Deduction

Note: 

Line 3: Taxable Income

Note: 

Line 4: Property Tax Deduction

Line 5: New Jersey Taxable Income

Line 6: Tax on Line 5


Lines 7 and 8: Deduction/Credit Determination






Part-Year Residents. 



2023 Form NJ-1040
31
Schedule NJ-COJ
Credit for Income or Wage Taxes Paid to Other Jurisdictions




Compensation From Pennsylvania. 





Dierent Jurisdictions Tax the Same Income. 

Dierent Jurisdictions Tax Dierent Income. 
Credit for Income Taxes Paid to Other Jurisdictions (Wage Income),Credit for Income Taxes Paid to
Other Jurisdictions (Business/Nonwage Income).
Jurisdiction Imposes More Than One Type of Tax. 
Credit for Income Taxes Paid to Other Jurisdictions (Wage Income)Credit for Income
Taxes Paid to Other Jurisdictions (Business/Nonwage Income)
Property Tax Deduction/Credit (Worksheet I). 

Line 42 – New Jersey Taxable Income



Line 43 – Tax on Amount on Line 42




Line 44 – Credit for Income Taxes Paid to
Other Jurisdictions (COJ)










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
West Virginia 48
Wisconsin 49
Dist. of Columbia
51
Philadelphia 52
Other 53
Multiple
Jurisdictions 99


2023 Form NJ-1040
32


Documentation. 
• 
;
• 
;
• 


Line 1 – Income Properly Taxed by Both New Jersey and Other Jurisdiction

 
 
 

 





Do not 
• ;
• 
;
• 

;
• ;
• ;
• ;
• 
Same Income Taxed by More Than One Jurisdiction.
 same 

dierent 




First Schedule NJ-COJ: 




2023 Form NJ-1040
33
Second Schedule NJ-COJ: 


S Corporation Income. 
cannot 
• ;
• ;
• 
Income From New York. 



Income From Philadelphia.


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




phila.gov.
Sole Proprietorships and Partnerships From Philadelphia. 



Part-Year Residents. 

Line 2 – Income Subject to Tax by New Jersey

Line 3 – Maximum Allowable Credit Percentage



Line 4 – Taxable Income

Line 5 – Property Tax and Deduction



2023 Form NJ-1040
34
Worksheet I
Which Property Tax Benet to Use
COLUMN A COLUMN B
 
  
 


  
   
  
 
Part-year residents
 
 Form NJ-1040 Enter amount from:
 
 
 
 
 
 
Form NJ-1040 Enter amount from:
 
 
 
 
 
Part-year
(Keep for your records)
Line 6 – New Jersey Taxable Income

Line 7 – Tax on Line 6 Amount



Line 8 – Allowable Credit

Line 9 – Credit for Taxes Paid to Other Jurisdiction
Box 9a: 





2023 Form NJ-1040
35
Line 45 – Balance of Tax


Line 46 – Sheltered Workshop Tax Credit



Part-Year Residents. 

Line 47 – Gold Star Family Counseling
Credit











Part-Year Residents. 


Line 48 – Credit for Employer of Organ/
Bone Marrow Donor











nj.gov/treasury/taxation/donor.shtml.
Line 49 – Total Credits

Line 50 – Balance of Tax After Credits


Line 51 – Use Tax Due on Internet, Mail-
Order, or Other Out-of-State Purchases


• 
• 






New Jersey Sales Tax Guide. 
Use Tax in New Jersey
Line 52 – Interest on Underpayment of
Estimated Tax




Credit for Income Taxes Paid to Other Jurisdictions (Wage Income)Credit for Income
Taxes Paid to Other Jurisdictions (Business/Nonwage Income)
Part-Year Residents. 



2023 Form NJ-1040
36
Worksheet K
Use Tax Calculation






Do not leave line 51 blank.
Part I – Use Tax due on items or services costing less than $1,000 each

If you know the exact amount of your purchases...

 
 
 



 
OR
If you
do not know
the exact amount of your purchases...
 

Part II – Use Tax due on items or services costing $1,000 or more each
  
 
 



 
Part III – Total Use Tax Due
 

(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
2023 Form NJ-1040
37



• 
and
• 






Estimating Income Taxes.
Lines 53a–53b – Current Health Insurance
does not
at the
time you le your return


and










Line 53c – Shared Responsibility Payment

 must






If your income on line 29 is $20,000 or less 

do not owe

entire





Tax Household.




Minimum Essential Health Coverage.


• 
;
• 

;
• 
;
• 
;
• ;
• 
;
• ;
• ;
• 
;
• ;
• 
;
• ;
• 
;
• 


Exemptions.


nj.gov/treasury/njhealthinsurancemandate/ex-
emptions.shtml






2023 Form NJ-1040
38
Worksheet L
nj.gov/treasury/
njhealthinsurancemandate/nj-himpa-calc.shtml

Part I



Parts II and III












Note:


Completing Line 53c




Dependent on Another Person’s Return.

only





Full-Year Coverage. 



only


Part-Year Coverage OR No Coverage.

















nj.gov/treasury/njhealthinsurancemandate/nj-himpa-calc.shtml




2023 Form NJ-1040
39
Worksheet L
Shared Responsibility Payment Calculation
Part-year residents see instructions on page 41 before completing this worksheet.
Do not 
• 
• and
Part I
 Do not
 
  
 

 
 








+  




  
 






 
  
 Income Percentage Amount. 

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?
 
 
(Keep for your records)
2023 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.
 
18 or older   
 
under age 18  
  
  
   
  
 
  
  
 Shared Responsibility Payment.
 
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
 
18 or older 
 

 Months without minimum essential health coverage.
Subtract line 1b from line 1a
  
 
under age 18  
 

 Months without minimum essential health coverage.
Subtract line 2b from line 2a
  
  
  
Section B
  
 
 
  
 
 
  
%
  
Section C
  
 
  
  
 Shared Responsibility Payment.
 
(Keep for your records)
2023 Form NJ-1040
41
Part-Year Residents


Part I, Lines 1–3.
Part I, Line 7.

Calculation:




Part I, Line 8.

Part II, Line 3. 
Calculation:




Part III, Lines 1a, 2a, and 6.

Line 54 – Total Tax Due

Line 55 – Total New Jersey Income Tax
Withheld



• 
• 
• 
• 
• 
Do not


Part-Year Residents. 








Line 56 – Property Tax Credit


Do not 


Part-Year Residents. 


Line 57 – New Jersey Payments/Credit
From 2022 Tax Return

• 
• 
• 


Do not include

Payments Made Under Another Name or Social Security
Number.






2023 Form NJ-1040
42


Part-Year Residents. 




Line 58 – New Jersey Earned Income Tax
Credit (NJEITC)






part-year resident






• 
• 

• 

• 
part-year resident


Married, Filing Separately. 




Civil Union Couples. 












Fill In Ovals. rst
second



eitc.nj.gov 

Lines 59 through 61 – UI/WF/SWF, DI,
and FLI Credits
















 
 
 
 
must 












2023 Form NJ-1040
43
Line 62 – Wounded Warrior Caregivers
Credit





relative
















qualifying armed services member
• 

• 


• 



• 





Part-Year Residents. 





Line 63 – Pass-Through Business
Alternative Income Tax Credit







Line 64 – Child and Dependent Care
Credit




Civil Union Couples.

Worksheet J
Child and Dependent Care Credit
 
 

 
 
 
  
  
  
  
  
 

(Keep for your records)
2023 Form NJ-1040
44














Part-Year Residents. 



nj.gov/treasury/taxation/depcarecred.shtml

Line 65 – New Jersey Child Tax Credit





Calculating your credit


 
 
 
   
   
   
   









Part-Year Residents. 



www.nj.gov/treasury/taxation/individuals/
childtaxcredit.shtml 
Line 66 – Total Withholdings, Credits,
and Payments

Line 67 – Amount You Owe




Note: 


Line 68 – Overpayment Amount


Line 69 – Credit to Your 2024 Tax


Lines 70 through 77 – Charitable
Contributions





Line 70 – 
Line 71 – 
Line 72 – 
Line 73 – 
Line 74 – 
Line 75 through 77 – 


• 01
• 02
2023 Form NJ-1040
45
• 03
• 04
• 05
• 06
• 07
• 08
• 09
• 10
• 11
• 12
• 
13
• 14
• 15
• 16
• 17
• 
18
• 
19
• 20
• 21
• 
22
• 23
• 24
• 25
• 26
• 27
• 28
• 29
• 30
• 31
• 
32

nj.gov/treasury/taxation/1040charitablefunds.shtml


Line 78 – Total Adjustments to Tax Due/
Overpayment Amount

Line 79 – Balance Due

• 

• less


• 





Line 80 – Refund Amount




Time Period for Refunds. 


Claims Against Your Refund (Set-O/Oset Programs).

• ;
• ;
• 



2023 Form NJ-1040
46
Gubernatorial Elections Fund







elec.nj.gov.
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
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
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Driver’s License Number
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
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Death Certicate


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
Paid Tax Preparer Information
Preparer Authorization. 







Tax Preparers








E-File Mandate. 





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Opting Out of Electronic Filing.






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






Check or Money Order. 



nj.gov/treasury/taxation/prntgit.shtml







Electronic Payments. 




• Electronic Check (e-check). 


nj.gov/taxation)


2023 Form NJ-1040
47


• Credit Card (Processing Fees Apply). 


nj.gov/taxation




Penalties and Interest


• Late Filing Penalty. 




• Late Payment Penalty. 


• Interest. 






Where to Mail Your Return





 

 
Payment Due Label







Refund Label








Military Personnel




taxable
wages


not


Part-Year Residents and Nonresidents
Military Personnel and Families
Death Related to Duty





Spouses of Military Personnel












Military
Personnel and Families.
2023 Form NJ-1040
48
Military Extensions





Combat Zone.



















Mili-
tary Personnel and Families
Deceased Taxpayers





Filing Status. 


Name and Address
• Joint return. 



• Other ling status. 



Exemptions and Deductions. 


Signatures
• Personal representative. 



• No personal representative.




• No personal representative and no surviving spouse.






• 


• 
Income in Respect of a Decedent. 





Amended Returns


• 

• 

• 



After You Complete the Form
• 

• 

• 
• 
2023 Form NJ-1040
49
• 




• 


Privacy Act Notication















Federal/State Tax Agreement





Fraudulent Return




Use of Form NJ-1040-HW




Property Tax Credit





Complete Part I, Form NJ-1040-HW, to apply for the Prop-
erty Tax Credit ONLY if:
• 
• 


entire
• 

Wounded Warrior Caregivers Credit






Complete Part II, Form NJ-1040-HW, to apply for the
Wounded Warrior Caregivers Credit ONLY if you:
• 
• 


entire
When to File


Identication Section
Name and Address

Do not
use the label if any of the information is incorrect. 






2023 Form NJ-1040
50
Social Security Number
You must enter your Social Security number





County/Municipality Code


Filing Status (Lines 1–5)



one
NJ Residency Status (Line 6)





Part I — Property Tax Credit
Homeowner or Tenant During 2023
(Line 7)
either

Fill in only
one oval

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. 




Proof of Age. 


Line 8b — Blind or Disabled. 




Proof of Disability.



only if you or your spouse met the
qualications;

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.
Homeowner on October 1, 2023 (Line 9)



Part II — Wounded Warrior
Caregivers Credit
Eligibility (Line 10)







If you answer “No” here, you are not eligible for a
Wounded Warrior Caregivers Credit. Do not complete
Part II.
Credit Calculation (Lines 11a–11c)
Line 11a — 


Line 11b — 
Line 11c — 
Multiple Caregivers (Line 12)






2023 Form NJ-1040
51


Credit Amount (Line 13)



Enclose a copy of your caregiver approval letter with your
application. 

Signature









• 


• 



Where to Mail Your Application

Send only one application per enve-
lope. 






2023 NJ-1040 County/Municipality Codes
52

www.state.nj.us/nj/gov/county/localities.html 
Municipality Code Municipality Code Municipality Code Municipality Code
ATLANTIC COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BERGEN COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BURLINGTON COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CAMDEN COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CAPE MAY COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CUMBERLAND COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ESSEX COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GLOUCESTER COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HUDSON COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
HUNTERDON COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2023 NJ-1040 County/Municipality Codes
53

www.state.nj.us/nj/gov/county/localities.html
Municipality Code Municipality Code Municipality Code Municipality Code
MERCER COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
MIDDLESEX COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
MONMOUTH COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
MORRIS COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OCEAN COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PASSAIC COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SALEM COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SOMERSET COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SUSSEX COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UNION COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
WARREN COUNTY
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2023 NJ-1040 Tax Table
54
2023 New Jersey Tax Table
Use this table if your New Jersey taxable income on line 42 is less than $100,000. 

Example: 




If Line 42 (taxable income) Is— And Your Filing Status* Is
   
 Your Tax is—
   
   
   
   
*Filing Status:





Use the correct number for your ling status.
2023 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
2023 NJ-1040 Tax Table
55
2023 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
2023 NJ-1040 Tax Table
56
2023 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
2023 NJ-1040 Tax Table
57
2023 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
2023 NJ-1040 Tax Table
58
2023 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
2023 NJ-1040 Tax Table
59
2023 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
2023 NJ-1040 Tax Table
60
2023 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
2023 NJ-1040 Tax Table
61
2023 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
2023 NJ-1040 Tax Table
62
2023 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
2023
FILING STATUS:  Table A

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
    ____________________  _________
    ____________________  _________
    ____________________  _________
    ____________________  _________
    ____________________  _________
   ____________________  _________
  ____________________ _________
FILING STATUS:  Table B


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
    __________
__________  _________
    ____________________  _________
    ____________________  _________
    ____________________  _________
    ____________________  _________
    ____________________  _________
   ____________________  _________
  ____________________ _________
63
2023 NJ-1040 Tax Rate Schedules
2023 Form NJ-1040
64
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


To Get Forms…
♦ 
nj.gov/treasury/taxation/prntgit.shtml
♦ 

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
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Who Can Help…





New Jersey Earned Income Tax Credit…
Visit our website
eitc.nj.gov
Call the Customer Service Center
(609) 292-6400 –
NJ TaxTalk



NJ INCOME TAX INFORMATION FOR
INDIVIDUALS
Filing Your New Jersey Return
100 Who Must File
101 Military Personnel Resident Dened
& Income Tax Filing Requirements
102 Military Personnel Nonresident
Dened & Income Tax Filing
Requirements
103 How and When to File an Extension
104 Military Extensions
105 How and When to Amend
1
06 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
2023 Form NJ-1040
65
144 Reporting Net Prots 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 Qualied Distributions From a Roth
IRA
164 Nonqualied Distributions From a
Roth IRA
NJ PROPERTY TAX RELIEF
PROGRAMS
ANCHOR Benet
228 General Information on the
ANCHOR Benet
231 ANCHOR Benet Amounts
233 How to Check the Status of Your
ANCHOR Benet
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
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
Certicates, 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 Oces
702 Camden Oce
704 Fair Lawn Oce
705 Freehold Oce
706 Newark Oce
708 Galloway Oce
710 Somerville Oce
712 Trenton Oce
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
2023 Form NJ-1040
66
A7
5, 49
6
19, 24

24
48
44
12, 15
 8, 23
19
B11
19
6
11, 16
C8
11
11
 43
8, 19, 24
44
4, 5
24
8
44
5, 50, 52

35

31
41
D48
 6

6
8, 12

42
11
 6
4
46
E 12
42
46
9
19
41
6, 23
4
 48
F 8

42
49
3
5
5
15
49
G 
11
19
13, 15
35

46
H 24
37
11
46
I 
7
20
8
19, 48
11
10
47

35

15
12, 15
K 12
L 19
15, 33
M 8
23
47
12
9

11
N 33
O 
24

35
20
P 5
15, 17

43

10
47
31
20
12, 15
33
4
4
49
19
253141
49
252831
Q 24
R45
64
16, 18
8, 19
5, 50
15
15
4
16, 18
S 16, 1733
11
19

23
37
35
8, 10
46, 48, 51
5, 7, 50


20
8
9

6
T 
46
63
54
41
64
Inside Back
Cover
64
13, 15
19
U 42
8
35
V 6
W 9
8
4, 49

47, 51
3
3
43
49
Taxpayers’ Bill of Rights


Service–
• 
• 

Appeals–
• 
Interest on Refunds–
• 
• 


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 benets (you do not
qualify if you are under age 65 and receiving these ben-
ets on behalf of someone else);
• You meet certain income limits. The annual income
limits for 2023 were between $42,142 and $52,142 if
you are single or between $49,209 and $59,209 if you
are married or in a civil union ( these limits may
change for 2024); 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.

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 2023
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 2023 NJ-1040 for free.
fastfile.nj.gov
File Electronically
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