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March 29, 2022
Question

NJ-2440

  • March 29, 2022
  • 1 reply
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I received an NJ-2440 form completed and signed by my employer for sickness disability that ended in 2021.  The  disability started in 2020 and ended in 2021.  The 2440 shows the full amount of sick pay in 2021.  Do I include this full amount in the NJ 1040 filing for 2021?

    1 reply

    LeonardS
    March 29, 2022

    No, only the amount received as payment for the seven initial days is subject to tax as wage and salary income to the employee and is also subject to withholding tax.

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