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February 23, 2024
Question

NJ state tax filing requirement

  • February 23, 2024
  • 1 reply
  • 0 views

For tax year 2023 I purchased a home in NJ and live there part time (less than 183 days) but am still domiciled in Florida. I received a pension (not from a NJ source) as well as worked remotely for a non-NJ abased company. What is my NJ tax filing requirement?

    1 reply

    Employee
    February 23, 2024

    Pension income is taxable only by your state of domicile at the time you receive it.  Your remotely earned income from a non-NJ employer is taxable by NJ only if you carried it out from a physical location within NJ.  

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.
    jdominicAuthor
    February 23, 2024

    Just for clarity on my part. I would need to complete a NJ tax form (non resident? Part time resident?) for the wage income that I received for the days I worked remotely from my home in NJ?

     

    Do I do the same for my pension payments?

     

     

    Employee
    February 23, 2024

    Since you are domiciled in FL and spent fewer than 183 days in NJ, you would file a non-resident NJ return.  On that return you would report only your NJ wage income, NOT your pension income.

     

    FYI, a part-year resident is a person who literally moves his domicile from one state to another during the tax year.  Your domicile is your main, primary home, and you can have only one domicile at a time.

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.