Check out some similar questions!

tax_boy · Mar 25, 2009, 11:53 PM

Last year I worked for a company in Texas for 3 months.
Due to a clerical error, the payroll in my company had an incorrect (New Jersey) address on file.

Due to this, on my first paycheck I was accidentally deducted NJ state tax.
Following this error, I corrected it immediately and it never happened again

My question is, do I need to file NJ state tax returns because of this.
On the single paycheck the NJ state wages was $1800 and NJ State tax was $26

My gross income for the year was in excess of $10,000 but none of this was from New Jersey sources.

On the NJ state taxation website, they say that
"You must file a return and pay tax on the income you earned while you were a resident of the State if your filing status is single or married/CU partner, filing a separate return and your income for the entire year was more than $10,000"

In 2008 I was never resident of NJ and I never earned any income from NJ sources.

So do I need to file NJ tax returns?

Thanks,
AJ

ebaines · Mar 26, 2009, 07:15 AM

What does your W2 say with respect to NJ wages - does it report the $1800? If so, then NJ thinks you earned that money in state, and according to the instructions for NJ-1040NR:

Any person who became a resident of New Jersey or moved out of this State during the year, and whose income from all sources for the entire year is greater than $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return), must file a resident return and report that portion of the income received while a resident of New Jersey. A person who receives income from a New Jersey source while a nonresident, and whose income from all sources for the entire year exceeds $20,000 ($10,000 if filing status is single or married/CU partner, filing separate return), must file a New Jersey nonresident return, even though the income from New Jersey sources reported for the period of nonresidence was below these
thresholds.

From this I would say that it is in your best interest to file NJ-1040NR. You will report $0 NJ source income, and $26 withheld, so you will get the entire $26 back. If you don't file, NJ may come after you later to find out why, so this would preclude later on the potential hastle of explaining why you didn't file.