Yes, you can use your 1098-T form to claim the New Jersey Tuition Deduction. Under the New Jersey College Affordability Act, you can deduct up to $10,000 of tuition you actually paid for yourself, your spouse, or a dependent for attendance at a New Jersey institution of higher education, provided your gross income is less than $200,000.
Please retain receipts and statements of the amounts you actually paid in case New Jersey requests documentation of the actual amounts paid.