Instructions for the NJ-1040

4. Y

5. ‘AVOIDING COMMON MISTAKES

6. FILING

INFORMATION

R + You had New Jersey income tx vil and are ave arfund
You Also Need to À You pald New Jersey estimated ares or 2008 and are due aretind.

File a Return if: + You rigor a New Jersey med income tar ced or ter rea andre

7. [other Filing Information]

Ifyou derived any income fran]
sources during your period|
nonresidence, may also be necesany
thould be allocated

ent and nonresident

information, see Fan)
NI-TOIONR. New Hse ont rer
ad instructions

8. uidelines for Military
Personnel

AX TIP
rs |

TAXPAYERS' BILL OF RIGHTS

9. When to Fil

ension of Timeto File]

TAX TIP
(dl

10. number and da

Provo |

11. ET

[ns 1
verte senaveurreum |

12. [Formen |
Pinensea Retire |

[ets onto |

Ésmesr |

Peccourina need |

[Rounding Off to Whole
[Dollars

13. Privacy cr nowteason |

[seais rocasrenen

EA

14. [vane nacos]

[o reste sans |
[cia secur Numer |

fs

15. Line 7 -Age 65 or Older

fines Dependents
[Attending Colleg

Line 8 - Blind or Disabled

ne

Line 9 -Dependent Children
[Line 9- Dependent er

Information

[Line 10 -otner Dependents |

16. ing cil on your Federal Schele E
who i ot claimed as your dependent fe

New Jersey purposes, you must ent
line 15 the ei’ name, socal security
aber, and bith yer

incom:

17. ine 14 - Wages, Salaries,
ips, etc.

u received from employment ousid

Jersey may need to be adjusted t
tect New Jersey tx aw

19. Line 15a - Taxable Interest
Income

ne 15b - Tax-Exempt
terest Income

21. Worksheet A
Which Pension Method to Use

[Line 18 - Net Gains or Income
[From Disposition of Property

[Line 19 - Pensions, Annuities,
land IRA Withdrawals

10100) Plan, ce the section on 40100}

1225. Donot use Worksheet A or
for an IRA witha

22. Worksheet B
General Rule Method

23. Worksheet C - IRA Withdrawals
2008

24. Line 24 -Alimony and
[Separate Maintenance
[Payments Received.

Line 22 - Net Gains or Income
[From Rents, Royaltles,
Patents, and Copyrights

ine

Line 23 - Net Gambling
Winnings

ne 21 - Net Pro Rata Share

25. Maximum Pension Exclusion

finn $100,000, you are not cli

a You yt
[ea pecial exclusion up 1056
fin nstuctios for Line 270 on p

determine fy quay fo this
chien.

a

[Line 27a - Pension Exclusion |

26. Worksheet D
Other Retirement Income Exclusion

‘Age Requirement: 62 or older

27. Worksheet E
Deduction for Medical Expenses
(Keep for your records)

ore: When you and your poux civil
ni partner flea joint return and ny en
[you ix 62 year lag o oler yx
sin tue fl excision However, cl the
the spause'ii ion parte]
older may
one: you qual, yos may recive a
fou have n tax ability 1 New Jers
ladarenotrequredtoflearetum,S

Line 27¢ - Total Exclusion
[Amount

Line 28 - New Jersey Gross
Income

[Exemptions and Deductions
(Lines 29 - 34)

28. Washes

I Carritutions you made to an Archer
MSA or any amounts paid cr disbursed
ficm an Archer MSA that have been

eschaded fem gros income

I Any amounts taken as deduction on
Iie, Wok, Jr eatin
employed

ind Deductions.

Line 34 - Total Exemptions |

Line sr neone |

[Property Tax Deduction!
[Credit (Lines 36 and 48)

Line 31 -Alimony and
[Separate Maintenance

Payments

Line 32 - Qualified
[Conservation Contributions

Line 33 - Health Enterprise
fone Deduction

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

29. ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

30. (Seniors or Blind Disabled Persons
fie you or your spouse unio
arte were 6S years of age or older r
blind o disabled a the Ist dy of he tas
Hear, and your ror income on Line 28
520.000 € less (810.000 fling sats

y if one or more of the
under Mokiple Residence

Homeowner on October 1
12008 (Line 36b)

inal er mamie CU partner, fling spa
aer), nd au satt the ci
mes yanqui pep
fing statu is nario CU parte,
fr separate return and you main the
Jane residence as your spouse il un

yo
Are lisible ed file fora homestead
‘rebate, your credit wil automatically
‘eset toyou with your rebate. If
you are filing Form NJ-1010, don

Line 36c - Property Tax
[Deduction

to claim a property
{tx deduction er Line 48 to him a
propaty tn credit. Fr information
how to apply forahomestend rebate,

Nore: Ityeu were an eis homieomn

fora tenant during same part of 2008
Hox ati or a propery tax duction of
edit even if you were nt a homeowmer

‘ay complete Form NI-1000 and lim

[Line 36a - Total Property
[Taxes Paid

31. ‘Schedule 1 - Property Tax Deduction/Credit

Wore: If you owned your home wit]
ame other than your spouse cil nic

ne 4 - Property

arme or your home er
een

comership or the proportionate share of
Iropeny
ur principal rende

Line 2 - Property Tax
[Deduction

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

32. Line 5 - Taxable Income After
[Property Tax Deduction,

INore: Irycur fling sas is married CU
tr, ing separate rum and you nd

EST

[Line 4 - Property Tax
[Deduction

Lines 7 and 8 - Deduction/
[Credit Determination

[Part | - Homeowners

[Principal Residences Owned
lin New Jersey (Lines 1-3)

Line 4 - Property Taxes

Part Il - Tenants

[Principal Residences Rented
lin New Jersey (Lines 5-7)

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

33. Schedule 1-4 |

Line 37 - New Jersey Taxable
Income

Line 38-Taxon Amounton [line 29 -Tax

Line 37

Line 40 - Credit for Income
[Taxes Paid to Other

jurisdictions

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

34. Pivest-bannceortex |

ine 42 - Sheltered Workshop] E Line 45 - Penaly for
[Fax Credit LE lUnderpayment of Estimated

[Tax

[Line 43 - Balance of Tax after
[Credit
INore: Using e Estimated Use Tax Char
determine the ancun of use tas you]
[Line 44 - Use Tax Due on porn Line 4 doesnot prechde the Divi}
[Out-of-state Purchases: ion of Taten fem aiding your acco

ee ee
fnninainedby out-of Site businesses, ml

Line 46 - Total Tax and
[Penalty

Line 47 - Total New Jersey
Income Tax Withheld

plus applicable nates and interest

35. pee
disabled. and you are nat re

8s $2,000 rls

ele or mar

0 if ing stats i

CU partner, fling separate retin),
and yo sat the lini require,
oa Toa property as eet in th

mount Sing tat is mar
fied CU pan

on maintain the same residence 3 3
{Blind Disabled Persons” on page
[cmpltin Lin 48

Line 49 - New Jersey
[Estimated Payments/Credit
[From 2007 Tax Return

ne 50 - New Jersey Earned
come Tax Credit

[mod income tax ee, even if yu ae

to file rem becase you

36. Earned Income Tax Credit Worksheet,

[UIWFISWE; DI Credit
(Lines 51 and 52)

Who Offers Quality, Free or Low-Cost
Health Insurance to NJ's Kids & Parents?

We Do.

Line 51 - Excess New Jersey
lUWFISWF Withheld

Line 52 - Excess New Jersey
Disability Insurance Withheld]

‘AM:LYCARI

mms BOOT

A Mies Se

37. [Line 53 - Total Payments and
[Credits

Amount You Owe or

loverpayment (Lines 54
land 55)

Line 56 - Credit to Your 2009
[Tax

[Contributions

[Lines 57 - 62)

1e 54 - Amount You Owe

INore: If the amount of tax you om
[ine 54) ismorethan 400, uma wan
your estimated payments o

Line 63 - Total Deductions:
[From Overpayment

= Lress-reuns |

39. ore: When calculating the credit
Income taxed by more han 0

Riten ss tan the allowable

Inter onLine9, Bax 9 ofeach Sched

fn theta paid on the amount of income

fered cn Line 1. In the example above

fine 9, Box 9n ofthe second Schedule

vould show $800, theta pat ity Yon
$140.00 af ne

ez New Jersey does not require that a copy ofthe income tax reta) ile withthe
fsterrieiction() be enclosed with Form NJ-1040 However you shuld resin complet
tums filed with ther juridiction) your ru said. you wil be

1) complet copy ofthe income ts rum) filed wit he hr uisictons)— ¿one
vw led required to be filed. 1 yow le electronically in the other jection
oy ofthe Electronic Filing Income Tas Return along with schedule, worksheet, te
ich establish the nature and source ofthe ince being taxed the edhe jurisdic
tat be submited

soupape ina composite rem let in another juridiction you most mil
a talent, en te ing en letra that tthe juridiction your share of e

‘goes income taxed by he cl juridico, ad your share a he ax pai

o 1Enoretum is required to be ld with other jurisdiction, you mat sbi he fol
losing a applicable

2 which lt ih age taxes pid andthe ame ofthe ang ori.

+ A statement fom the business ety which ld tx rem bated cn nome ha
Tats your share ofthe gros ince lad by he ter juridiction. the name ofthe
tax, ad your she ofthe tapi

40. Worksheet F
Which Property Tax Ber

to Use

41. cu principal residence

42. If you owned and used the prop
ur principal residence for les
ar, sd quai Fa reduce

43. [Schedule C - Rents,
Royalties, Patents, and

[Copyrights

Assembling Your Return

44. feted. you arenotlgibleforahomcowna
eat uty be lib fora homestead

état asa tenant See below

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

45. Rebate Amount

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

46. in New Jersey that was your principal
residence on October 1, 2008, you may be
Liste fra homestead rebate nah

ale homeowners tthe end a Api

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

47. xempt, Subsidized,

lApplication Section

ore: I yon owned the home hat wa
ar pricipal reridence in New Jersey on
1, 2008

[Nore: Social Security an Raro Reir

ent benefits are ecanpt from New Jerse

Income tx and should not be reported a

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

48. [Signatures

[Where to Send Your
¡Application

[well ou rent subject o local prop

fy ass, contact your municipal tx
fe mt.

ALL PROPERTY TAX RELIEF PROGRAM INFORMATION IS SUBJECT TO CHANGE

60. 10

61. when You Need Information. |

a

Do conne |

sey Eamed Income Tax Crec

fm |