2023 Form NJ-1040-X Instructions

2023 Form NJ-1040X

Use of Form NJ‑1040X

You must use Form NJ-1040X for the appropriate tax

year to change (amend) any information reported

on your original resident Income Tax return (Form

-



Income Tax return and you need to change any of





Failure to use Form NJ‑1040X to amend a resident

return will delay the processing of your return and/

or refund.

Note: both the “As Originally Re-

ported” and “Amended” columns of Form



items in the “Amended” column are not being

amended.

Time Period for Refunds. Amended returns claim-









the statute and the refund claim will be disallowed.

Amending Nonresident Returns. New Jersey does



returns. To amend a nonresident return, use Form

NJ-1040NR for the appropriate tax year and check

the box at the top of the return. Do not use Form

NJ‑1040X to amend a nonresident return.

Enclosures with Form NJ‑1040X

If you are amending an item of income, deduction, or

credit that requires supporting documents, you must



Form NJ-1040X.

Forms W‑2 and 1099. You must enclose copies of

-



amending the amount of tax withheld. Also include

copies if you are claiming excess New Jersey unem-

-



.

Returns Filed Electronically. -

nal return electronically, enclose with Form NJ-1040X

all





original return on paper — including those that support

items that are not being amended.

When to File

File Form NJ-1040X only after

original resident Income Tax return and you need

to change the original return. You cannot use Form

original resident return.

Where to File

Mail Amended Returns (Form NJ-1040X) to:



 

 

 

 

Name and Social Security Number

-

tered on Form NJ-1040X and all accompanying sched-





return.

Taxpayer Signature

You must sign and date your NJ-1040X in blue or

black ink. Both husband and wife/civil union part‑

ners must sign a joint amended return. A return

without the proper signatures cannot be processed.

Tax Preparers

Anyone who prepares a return for a fee must sign





number. Include the company or corporation name







omission.

Calendar Year or Fiscal Year Ended

Like the resident Income Tax return, Form NJ-1040X





original return that is being amended. Example: John

-

dent Income Tax return

while preparing his tax return









2023 Form NJ-1040X



Line‑by‑Line Instructions

Name and Address

Print or type your name(s), complete address, and

-



partners in the same order as on the original return.

Check the “Change of Address” box if your address

-

sey return.

Social Security Number

-









-



-

nal return, indicate the origi nal number(s) in the space



County/Municipality Code

instructions for

Form NJ-1040.

NJ Residency Status



period, list the month and day in the tax year your resi-

dency began and the month and day in the tax year it

ended.

Filing Status (

Line

s 1–5)



instructions

both the “As Originally Reported” and the “Amended”





-







return.

Note: 





income tax purposes. Enclose a copy of your

federal Form 1040X.

Exemptions (

Line

s 6–13)



instructions. You must complete both the “As Originally



not amending the number of exemptions reported on



line



line

-

umn. Enter on

line



line

s 10 and 11 in



Calculate the amount of your personal exemption al-

lowance on

line



















prorate the amount to be entered in each column on





more is a month.

Mos. NJ Resident

Total Exemptions  

  

Dependent Information – Line 14

Enter on

line



and birth year for each dependent claimed. Also,

check the box for each dependent who did not



-

Do

not check the box for any dependents who had

health insurance.-



dependents on

lines

14a–d and enclose a statement

with the return listing the information for the additional

dependents.

Gubernatorial Elections Fund

If you checked “Yes” on your original return, omit this

section.

If you did not check “Yes” on your original return and

now want to do so, check the appropriate box. For more

information on the Public Financing Program, contact

the New Jersey Election Law Enforcement Commission

online. Checking the box(es) will

not increase your tax or reduce your refund.

2023 Form NJ-1040X



Income and Deductions

(

Line

s 15–41)

You must complete both the “As Originally Re‑

ported” and “Amended” columns fully, even if you

are not amending all the line items through line 68.







follows:

Line

As Originally

Reported

Amended

(See Instructions)

    

  00  00

instructions for Form NJ-1040.

-



their exemptions, deductions, credits, and exclusions



Year Residents” in the instructions for Form NJ-1040.)

Tax Calculation – Line 43

-

-

tus. Multiply the New Jersey Taxable Income (

line



by the applicable tax rate, subtract the proper amount

shown on the chart, and enter the result on

line



your taxable in come on

line



can use the Tax Table in the resident Income Tax re-

turn instructions (Form NJ-1040) to determine your tax



Credit for Income Taxes Paid to Other

Jurisdiction(s) –

Line

If you are amending your credit for income taxes paid





instruc tions for information

on calculating the credit. If multiple calculations are



each calculation and enclose it with your NJ-1040X.

New Jersey Earned Income Tax Credit –

Line

If you are amending your New Jersey Earned Income



your original return in the “As Originally Reported” col-

umn. If you did not claim an NJEITC, enter zero. Com-

plete the “Amended” column and the “Explanation of



• If you were eligible for a federal earned income

credit (EIC), enter 40% of the federal EIC you

claimed and were allowed. In the “Explanation of

Changes” box, explain why you are making this

change and enter your federal EIC amount.

• If you were not eligible for a federal EIC because





but you met all the federal EIC requirements



“Explanation of Changes” box, explain why you

are making this change and list your date of birth,

including year. Also, indicate that you met all the

requirements except the age for the federal EIC.



website for ad-

ditional information.

instructions for Form NJ-1040 for additional

information about the NJEITC.



shows you are eligible to claim this credit.

2023 Tax Rate Schedules



Single

Married/CU Partner, Filing Separate Return

Table A

line



         _________

         _________

         _________

         _________

         _________

        _________

        _________

 

Multiply

line



Your Tax

line



 

         _________

         _________

         _________

         _________

         _________

         _________

       _________

         _________

Table B



Married/CU Couple, Filing Joint Return

Head of Household

Qualifying Widow(er)/Surviving CU Partner



Multiply

line



Your Tax

2023 Form NJ-1040X

Amounts Previously Paid – Line 66



with an extension request, or if you paid an assessment for



“As Originally Reported” and “Amended.”

Refund Previously Issued From Original

Return –

Line

-

dent return, enter the amount of the refund you actually





originally requested on Form NJ-1040. If you were not pre-



Balance Due or Refund (Lines 70 and 71)

Payments.

-



Payment can be made by:

Check or Money Order, payable to “State of New

Jersey – TGI.” 

-



Electronic Check (E‑Check),web-

site. E-check payments also can be made by contact-





-

ber and date of birth to make a payment. Note: E-check

payments made using an account that is funded from



be accepted.

Credit Card, online

using a Visa, American Express, MasterCard, or Dis-





-



pay by credit card. The fee is added to your actual

tax payment.

Note: 

tax is paid after the original due date of Form



Form NJ-1040 instructions.

Refunds.







Amount to be Refunded/Credited to Your

2024 Tax (

Line

s 72A and B)

Enter on:

• 



• 



Explanation of Changes





If additional space is needed, enclose a statement that in-



2023 Form NJ-1040X



When You Need Information…

by phone…

Call our Automated Tax Information System

1 (800) 323‑4400 or (609) 826‑4400.

Touch-tone phones only.

• Listen to recorded tax information on many topics;

• Order certain forms and publications through our

mesage system;

• 

Contact our Customer Service Center

(609) 292‑6400 – 



website for hours of operation.

Deaf, Hard of Hearing, Deaf‑Blind, Speech Disability

Visit njrelay.com

online…

Visit the New Jersey Division of Taxation Website



our

website:

nj.gov/taxation



questions at: [email protected]





payment amounts, dates of birth, or bank account num-

bers in your email.

 NJ Tax E-News, the 



nj.gov/treasury/taxation/listservice.shtml

in person…

Visit a New Jersey Division of Taxation Regional

Information Center

-





for the address of the center nearest you.

Items to Check Before Mailing Your Return

 

 -



 Fill out both columns (“As Originally Reported” and “Amended”) completely.



 Enclose required supporting documents when amending income items, deductions, or credits.

 

 all-

closed with an original paper return – including supporting documents for items not being amended.

 

the original due date of your resident return (Form NJ-1040), your payment should include the amount of tax



 

(You can also pay by e‑check or credit card.)

 Both spouses/civil union partners must sign a joint return. Your amended return

cannot be processed without the proper signatures.

 