I was a NJ resident for all of 2008.

My total 2008 income was:

Less than $25,000 from Social Security
Less than $1,000 from a 401K distribution (They filed a 1099-R)

I have filed a federal tax return for reimbursement of taxes withheld.

I believe that you DO have to file a NJ tax return, but I doubt that you owe any NJ taxes.

NJ fully exempts social security from their income tax - and in fact you don't report the amout of SS you received anywheer on their return. Since the total of all your other income is less than the $10K filing threshold ($20K if you are married filing jointly) you do not need to file an NJ income tax return.

You did not earn enough NJ taxable income to have to file a NJ tax return. However, if any state withholding was done on the 1099-R, you will need to file to recover that amount.:)