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February 14, 2025
Question

New Jersey NonResident HSA deduction

  • February 14, 2025
  • 1 reply
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I know California and New Jersey don't allow deductions for HSA contributions.

 

But as a nonresident you can deduct HSA contributions for California.  Can you do as well for New Jersey?  I've tried googling and I've seen nothing. 

 

    1 reply

    February 14, 2025

    Were these HSA contribution done through your employer (code W in box 12 on your W-2), or directly to the HSA custodian? If in the first case, was the income earned from California or New Jersey sources (i.e., you were working in California/NJ or the money was made in California/NJ)? In the second case, were you living in California/NJ at the time of the HSA contribution?

     

    The answer depends on whether there is a nexus to California or New Jersey for these HSA contributions. So tell us about the manner of the HSA contributions, where and when they were made, and why you are filing a nonresident New Jersey return.

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    vspedeAuthor
    February 14, 2025

    My residence is Illinois full time and the HSA contributions were done through my employer.   I was just using California as an example but I have to file a nonresident return with New Jersey this year.

    February 14, 2025

    OK. What about the other questions?

     

    Is the income through your employer New Jersey source income? Why do you have to file a non-resident NJ return?

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