{"engineVersion":"1.28.0","taxYear":2026,"configFieldsDoc":"https://quantcalc.app/docs/state-tax/state-tax-engine-config.json","state":"NJ","stateName":"New Jersey","taxesIncome":true,"stateDocs":"https://quantcalc.app/docs/state-tax/states/nj/","verification":{"tier":"a","meaning":"Worksheet-tested: at least one golden scenario or unit test pins an exact dollar result for this state, hand-computed independently of the engine, and the test's own derivation names the state form, worksheet or rate schedule it follows.","lineByLineReplay":false,"basis":"Engine 1.2.0 tests follow the NJ-1040 pension exclusion worksheet (band percentage of the whole pension) and Tables A and B.","formsTested":["NJ-1040 instructions, pension exclusion worksheet; Tax Rate Tables A and B"],"approximations":[]},"config":{"num_brackets_single":7,"num_brackets_mfj":8,"num_brackets_hoh":8,"mfj_schedule_equals_single":true,"std_deduction_single":1000,"std_deduction_mfj":2000,"std_deduction_hoh":0,"std_deduction_phaseout_start_single":0,"std_deduction_phaseout_start_mfj":0,"std_deduction_phaseout_denom_single":0,"std_deduction_phaseout_denom_mfj":0,"personal_exemption_single":0,"personal_exemption_mfj":0,"exemption_phaseout_start_single":0,"exemption_phaseout_start_mfj":0,"exemption_phaseout_range_single":0,"exemption_phaseout_range_mfj":0,"exemption_credit_per":0,"senior_credit_per":0,"credit_senior_min_age":0,"taxpayer_credit_rate":0,"taxpayer_credit_phaseout_rate":0,"taxpayer_credit_phaseout_base_single":0,"taxpayer_credit_phaseout_base_mfj":0,"taxpayer_credit_phaseout_base_hoh":0,"senior_subtraction_single":1000,"senior_subtraction_mfj":2000,"senior_subtraction_min_age":65,"senior_subtraction_lowincome_bonus_single":0,"senior_subtraction_lowincome_bonus_mfj":0,"senior_subtraction_lowincome_agi":0,"taxes_ss":false,"ss_rule":"exempt","ss_exempt_agi_single":0,"ss_exempt_agi_mfj":0,"ss_exempt_agi_mfs":0,"ss_hoh_uses_mfj":false,"ss_ct_quarter_of_gross":false,"exempts_qualified_retirement_income":false,"retirement_income_exclusion_single":75000,"retirement_income_exclusion_mfj":100000,"retirement_exclusion_min_age":62,"retirement_exclusion_partial_single":0,"retirement_exclusion_partial_mfj":0,"retirement_exclusion_partial_min_age":0,"retirement_exclusion_income_limit":0,"retirement_exclusion_income_limit_mfj":0,"retirement_exclusion_income_is_ramp":false,"retirement_exclusion_income_range_single":0,"retirement_exclusion_income_range_mfj":0,"retirement_exclusion_income_ramp_subtractive":false,"retirement_exclusion_income_excludes_ss":true,"retirement_exclusion_reduced_by_ss":false,"retirement_exclusion_pools_investment_income":false,"retirement_exclusion_ira_min_age":0,"age_deduction_any_income":false,"partial_exclusion_pct_bands":true,"ct_pension_phasedown":false,"exclusion_cap_per_taxpayer":false,"exclusion_pension_sourced_only":false,"pension_income_fully_exempt":false,"public_pension_fully_exempt":false,"public_pension_exclusion_cap_single":0,"public_pension_exclusion_cap_mfj":0,"public_pension_excl_reduced_by_taxable_ss":false,"conversion_eligible_for_capped_exclusion":true,"conversion_exclusion_min_age":62,"conversion_exempt_regardless_of_age":false,"taxes_ltcg_as_ordinary":true,"ltcg_inclusion_ratio":0,"cg_flat_exclusion":0,"exempts_short_term_gains":false,"cg_alt_rate":0,"cg_own_rate_low":0,"cg_own_rate_high":0,"cg_surcharge_rate":0,"cg_surcharge_agi_threshold":0,"cg_surcharge_includes_short_term":0,"cg_excise_rate":0,"cg_excise_deduction":0,"cg_excise_high_rate":0,"cg_excise_high_threshold":0,"top_surtax_rate":0,"top_surtax_threshold":0,"top_surtax_threshold_indexed":false,"ny_recapture":false,"ct_addback_recapture":false,"fit_deduction_full":false,"fit_deduction_cap_single":0,"fit_deduction_cap_mfj":0,"fit_phaseout_start_single":0,"fit_phaseout_start_mfj":0,"fit_phaseout_step_single":0,"fit_phaseout_step_mfj":0,"fit_excludes_niit":false,"state_base_is_federal_taxable_income":false,"local_tax_applies":false,"local_tax_rate":0,"military_treatment":"exempt","military_cap":0,"military_cap_mfj":0,"military_min_age":0,"military_cap_young":0,"military_pct":0,"military_income_limit_single":0,"military_income_limit_mfj":0,"military_income_range_single":0,"military_income_range_mfj":0,"military_remainder_general":true,"military_earned_bonus":0,"military_earned_threshold":0,"military_cap_reduced_by_ss":false,"military_credit_rate":0,"military_reduces_general":0,"earned_income_in_retirement_exclusion":0,"married_couple_credit_rate":0,"married_couple_credit_max":0,"joint_filing_credit":false,"exclusion_cap_per_return":true,"exclusion_cap_pooled_if_both_qualify":false,"senior_subtraction_own_income":false,"std_deduction_mfs":0,"std_deduction_phaseout_start_hoh":0,"std_deduction_phaseout_denom_hoh":0,"std_deduction_phaseout_start_mfs":0,"std_deduction_phaseout_denom_mfs":0,"std_phaseout_hoh_floor_single":false,"personal_exemption_hoh":0,"exemption_tier_count":0,"exemption_tier_amount":[0,0,0,0],"exemption_tier_agi_single":[0,0,0,0],"exemption_tier_agi_joint":[0,0,0,0],"exemption_tier_hoh_joint":false,"exemption_tier_amount_above":0,"exemption_phaseout_step":0,"exemption_phaseout_start_hoh":0,"exemption_phaseout_start_mfs":0,"taxpayer_credit_aged_add_single":0,"taxpayer_credit_aged_add_married":0,"mfj_zero_band_per_spouse":false,"bracket_cliff_amount":0,"bracket_cliff_threshold":0,"top_surtax_threshold_mfj":0,"top_surtax_threshold_hoh":0,"top_surtax_threshold_mfs":0,"min_tax_agi_rate":0,"min_tax_agi_threshold":0,"ny_recapture_first_flat":false,"partial_exclusion_pct_of_whole":true,"retirement_income_exclusion_mfs":50000,"ct_pension_hoh_single_column":false,"ct_conversion_in_phasedown":false,"co_cap_per_spouse_household":false,"senior_subtraction_reduced_by_ss":false,"num_brackets_mfs":0,"std_deduction_aged_add_unmarried":0,"std_deduction_aged_add_married":0,"exemption_ratable_phaseout_start_single":0,"exemption_ratable_phaseout_start_mfj":0,"exemption_ratable_phaseout_start_hoh":0,"exemption_ratable_phaseout_start_mfs":0,"exemption_ratable_phaseout_range":0,"exemption_ratable_phaseout_range_mfs":0,"senior_lowinc_exemption":0,"senior_lowinc_min_age":0,"senior_lowinc_agi_single":0,"senior_lowinc_agi_mfj":0,"senior_lowinc_agi_mfs":0,"senior_lowinc_agi_hoh":0,"senior_lowinc_agi_excludes_conversion":false,"noncov_pension_cap_single":0,"noncov_pension_cap_mfj":0,"noncov_pension_phaseout_start_single":0,"noncov_pension_phaseout_start_mfj":0,"noncov_pension_phaseout_start_mfs":0,"noncov_pension_phaseout_step":0,"noncov_pension_phaseout_step_pct":0,"noncov_pension_phaseout_range":0,"noncov_pension_elect_vs_ss":false,"senior_step_exemption":0,"senior_step_min_age":0,"senior_step_agi_single":0,"senior_step_agi_mfj":0,"senior_step_agi_mfs":0,"senior_step_width_single":0,"senior_step_width_mfj":0,"senior_step_width_mfs":0,"senior_step_decrement":0,"senior_step_hoh_joint":false,"lmi_exemption":0,"lmi_agi_limit_single":0,"lmi_agi_limit_mfj":0,"lmi_agi_limit_hoh":0,"lmi_agi_limit_mfs":0,"lmi_base_single":0,"lmi_base_mfj":0,"lmi_base_hoh":0,"lmi_base_mfs":0,"lmi_rate_single":0,"lmi_rate_mfj":0,"lmi_rate_hoh":0,"lmi_rate_mfs":0,"fed_senior_deduction":0,"fed_senior_phaseout_single":0,"fed_senior_phaseout_mfj":0,"fed_senior_phaseout_rate":0,"noncov_pension_fully_exempt":false,"noncov_pension_min_age":0,"noncov_pension_cap_reduced_by_ss":false,"noncov_pension_shares_military_cap":false,"std_phaseout_round_down":0,"public_pension_cap_indexed":false,"military_amounts_fixed":false,"blind_std_add_unmarried":0,"blind_std_add_married":0,"blind_exemption":1000,"blind_exemption_disabled_max_age":1000,"blind_credit":0,"blind_credit_base_add_unmarried":0,"blind_credit_base_add_married":0,"senior_step_blind_qualifies":false,"blind_in_lieu_exemption":0,"retirement_disabled_age":62,"retirement_blind_qualifies":true,"retirement_disabled_spouse_counts":false,"noncov_pension_disabled_min_age":0,"military_disabled_any_age":false,"disabled_income_exclusion":0,"disabled_income_exclusion_agi_limit":0,"exemption_credit_count_hoh":0,"credit_phaseout_start_single":0,"credit_phaseout_start_mfj":0,"credit_phaseout_start_hoh":0,"credit_phaseout_step":0,"credit_phaseout_step_mfs":0,"credit_phaseout_amount":0,"exemption_credit_agi_limit_single":0,"exemption_credit_agi_limit_joint":0,"senior_subtraction_disabled_qualifies":false,"disabled_credit":0,"disabled_credit_agi_limit":0,"std_addback_agi_threshold":0,"std_addback_keep_single":0,"std_addback_keep_mfj":0,"senior_subtraction_lowincome_agi_mfs":0,"wage_contrib_deduction_rate":0,"wage_contrib_deduction_max":0,"short_term_gain_rate":0,"no_tax_status_single":0,"no_tax_status_hoh":0,"no_tax_status_mfj":0,"limited_income_limit_single":0,"limited_income_limit_hoh":0,"limited_income_limit_mfj":0,"limited_income_rate":0,"senior_return_credit_single":0,"senior_return_credit_joint":0,"senior_return_credit_joint_one":0,"senior_return_credit_agi_single":0,"senior_return_credit_agi_joint":0,"senior_return_credit_min_age":0,"two_income_subtraction_max":0,"age_std_deduction_single":0,"age_std_deduction_mfj":0,"age_std_deduction_min_age":0,"age_std_deduction_max_age":0,"age_std_deduction_tier3_max_age":0,"ss_alt_subtraction_single":0,"ss_alt_subtraction_mfj":0,"ss_alt_subtraction_mfs":0,"ss_alt_threshold_single":0,"ss_alt_threshold_mfj":0,"ss_alt_threshold_mfs":0,"ss_alt_rate":0,"senior_income_sub_single":0,"senior_income_sub_mfj":0,"senior_income_sub_agi_single":0,"senior_income_sub_agi_mfj":0,"senior_income_sub_rate":0,"senior_income_sub_min_age":0,"std_limit_start":0,"std_limit_start_mfs":0,"std_limit_start2":0,"std_limit_start2_mfs":0,"std_limit_rate1":0,"std_limit_rate2":0,"std_limit_max_pct":0,"cg_flat_exclusion_mfs":0,"state_agi_income_tests":false,"joint_filing_credit_agi_limit":0,"joint_filing_credit_after_credits":false,"low_income_exemption_credit":0,"low_income_exemption_credit_limit":0,"tax_forgiveness_base_single":0,"tax_forgiveness_base_married":0,"tax_forgiveness_step":0,"tax_forgiveness_step_pct":0,"ded_exempt_phaseout_start":0,"ded_exempt_phaseout_step":0,"ded_exempt_phaseout_step_pct":0,"ss_exempt_agi_strict":false,"two_earner_credit_rate":0,"two_earner_credit_max_income":0,"taxpayer_credit_income_includes_credited_ss":false,"retirement_credit_per":0,"retirement_credit_min_age":0,"retirement_credit_phaseout_single":0,"retirement_credit_phaseout_mfj":0,"retirement_credit_phaseout_mfs":0,"retirement_credit_phaseout_rate":0,"cg_excl_fti_pct":0,"fti_std_single":0,"fti_std_mfj":0,"fti_std_hoh":0,"fti_aged_add_unmarried":0,"fti_aged_add_married":0,"fti_senior_deduction":0,"fti_senior_phaseout_single":0,"fti_senior_phaseout_mfj":0,"fti_senior_phaseout_rate":0,"exemption_agi_cliff_single":0,"exemption_agi_cliff_mfj":0,"cg_alt_floor_below_rate":false,"pool_includes_short_term_gains":false,"low_income_credit_agi":[0,0,0,0],"low_income_credit_amount":[0,0,0,0],"low_income_credit_amount_last":0,"low_income_credit_agi_limit":0,"retirement_deduction_none_mfs":false,"military_young_employed_qualifies":false,"filing_threshold_mfs":0,"flat_tax_per_return":0,"flat_tax_blind_exempt":false,"lowinc_exempt_single":0,"lowinc_exempt_single_senior":0,"lowinc_exempt_joint":0,"lowinc_exempt_joint_senior":0,"lowinc_alt_rate":0,"ar_low_income_table":false,"senior_special_credit_per":0,"ar_qualified_credit":false,"dep_exemption":1500,"dep_hoh_first_in_status":false,"dep_exemption_tiered":false,"dep_tier_count":0,"dep_tier_agi":[0,0,0,0],"dep_tier_amount":[0,0,0,0],"dep_tier_amount_above":0,"dep_exemption_agi_limit_single":0,"dep_exemption_agi_limit_mfj":0,"dep_phaseout_start_single":0,"dep_phaseout_start_mfj":0,"dep_phaseout_start_hoh":0,"dep_phaseout_start_mfs":0,"dep_phaseout_step":0,"dep_phaseout_step_mfs":0,"dep_phaseout_pct":0,"dep_extra_exemption":1000,"dep_extra_min_age":0,"dep_extra_max_age":-1,"dep_extra_student_max_age":21,"dep_extra_tiered":false,"dep_newborn_exemption":0,"dep_disabled_exemption":0,"dep_disabled_exemption_max_age":0,"dep_after_first_deduction":0,"dep_counts_in_lmi":false,"dep_child_ded_max_age":0,"dep_child_ded_rows":0,"dep_child_ded_agi_single":[0,0,0,0,0,0,0,0],"dep_child_ded_agi_hoh":[0,0,0,0,0,0,0,0],"dep_child_ded_agi_mfj":[0,0,0,0,0,0,0,0],"dep_child_ded_amount":[0,0,0,0,0,0,0,0],"dep_credit":0,"dep_child_credit":0,"dep_child_credit_max_age":0,"dep_other_credit":0,"dep_child_credit_agi_limit":0,"dep_child_credit_federal_pct":false,"dep_credit_phaseout_start_single":0,"dep_credit_phaseout_start_mfj":0,"dep_credit_phaseout_pct":0,"dep_child_credit_phaseout_rate":0,"dep_child_credit_threshold_single":0,"dep_child_credit_threshold_mfj":0,"dep_child_credit_threshold_mfs":0,"dep_credit_base_add":0,"lic_counts_children":false,"dep_ar_table_2plus":false,"tax_forgiveness_per_dependent":0,"nts_per_dependent":0,"lic_limit_per_dependent":0,"dep_disabled_credit":0,"dep_disabled_credit_max_age":0,"dep_disabled_credit_agi_limit":0,"fsc_rows":0,"fsc_max_size":0,"fsc_all_dependents":false,"fsc_mfs_half":false,"fsc_limit":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"fsc_pct":[0,0,0,0,0,0,0,0,0,0],"hhc_rows_single":0,"hhc_single_limit":[0,0,0,0,0,0,0,0],"hhc_single_amount":[0,0,0,0,0,0,0,0],"hhc_rows_joint":0,"hhc_joint_limit":[0,0,0,0,0,0,0,0],"hhc_joint_amount":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"hhc_joint_step":[0,0,0,0,0,0,0,0],"hhc_mfs_amount":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"hhc_mfs_step":[0,0,0,0,0,0,0,0],"tier1_min_age":0,"tier1_invest_cap_single":0,"tier1_invest_cap_mfj":0,"other_ret_min_age":62,"other_ret_earned_limit":3000,"other_ret_income_limit":150000,"dis_income_cap":0,"dis_income_unlimited":true,"dis_income_needs_disabled":false,"dis_income_max_age":65,"dis_income_reduce_over":0,"dis_income_reduce_over_mfs":0,"dis_income_reduce_excludes_ss":false,"dis_income_no_mfs":false,"early_keep_mask":0,"early_uses_basis":false,"early_penalty_rate":0,"early_given_opens_gate":0,"fit_adds_72t":0,"ctc_limit_less_72t":0,"cents_income_tests":1,"early_opens_ira_gate":false,"civil_service_deduction":0,"civil_service_min_age":0,"ss_exempt_min_age":0,"ssdi_offset_any_age":false,"mfs_split_exemptions":false,"survivor_young_cap":0,"survivor_young_below_age":0,"young_pension_exclusion":0,"young_pension_max_age":0,"lowinc_disabled_exclusion":0,"lowinc_disabled_min_age":0,"lowinc_disabled_earned_limit":0,"lowinc_disabled_income_limit":0,"ret_credit_rows":0,"ret_credit_limit":[0,0,0,0,0,0],"ret_credit_amount":[0,0,0,0,0,0],"ret_credit_top":0,"ret_credit_income_limit":0,"retiree_senior_credit":0,"retiree_senior_credit_min_age":0,"ric_rate":0,"ric_min_age":0,"ric_base_single":0,"ric_base_mfj":0,"ric_household_base_single":0,"ric_household_base_mfj":0,"senior_hoh_credit_rate":0,"senior_hoh_credit_cap":0,"senior_hoh_credit_agi_limit":0,"m1r_base_single":0,"m1r_base_mfj":0,"m1r_floor_single":0,"m1r_floor_mfj_both":0,"m1r_min_age":0,"sta_max":0,"sta_full_lower_min":0,"sta_full_taxable_min":0,"no_tax_below_single":0,"no_tax_below_mfj":0,"dis_income_or_age_deduction":false,"std_phaseout_state_income":false,"lowinc_ret_subtraction":0,"lowinc_ret_subtraction_min_age":0,"lowinc_ret_subtraction_agi_single":0,"lowinc_ret_subtraction_agi_mfj":0,"senior_own_income_public_remainder":false,"senior_offset_own_half":false,"pool_includes_ordinary":false,"combined_separate_return":false,"dis_income_not_retirement":false,"nofile_threshold_single":0,"nofile_threshold_mfj":0,"nofile_threshold_hoh":0,"nofile_threshold_mfs":0,"nofile_aged_add_unmarried":0,"nofile_aged_add_married":0,"excess_exemption_order":false,"eic_credit_rate":[0,0,0,0],"eic_phaseout_rate":[0,0,0,0],"eic_max_credit":[0,0,0,0],"eic_phaseout_start":[0,0,0,0],"eic_phaseout_start_mfj":[0,0,0,0],"eic_invest_limit":0,"eic_nochild_max_age":0,"eic_state_pct":0,"eic_state_pct_nochild":0,"eic_local_mult":0,"poverty_credit_rate":0,"poverty_guideline":[0,0,0,0,0,0,0,0],"poverty_guideline_step":0,"poverty_local_credit":false,"age100_subtraction":0,"age100_min_age":0,"gross_no_tax_single":10000,"gross_no_tax_joint":20000,"veteran_exemption":6000,"ret_income_test_excludes_exempt":1,"centenarian_min_age":0,"survivor_pension_exempt":0,"child_credit_prorate_state_agi":0,"disabled_credit_blind_qualifies":0,"survivor_spouse_deduction":0,"std_chart_start":[0,0,0,0],"std_chart_width":[0,0,0,0],"std_chart_step":[0,0,0,0],"std_chart_floor":[0,0,0,0],"dep_tier_state_agi":false,"high_income_threshold":0,"high_income_low_band":0,"high_income_low_rate":0,"high_income_top_rate":0,"high_income_adj_start":0,"high_income_adj_step":0,"high_income_adj_width":0,"ltcg_gain_cap":0,"ar_status4":false,"early_gate_without_dollars":false,"lowinc_table_keeps_early_tax":false,"senior_hoh_agi_less_military":false,"survivor_young_one_military":false,"ct_personal_credit_table":false,"ss_ct_line_b":false,"ss_ct_strict_limit":false,"disability_pay_not_pension":false,"ct_breakdown_net_shares":false,"survivor_fcs_exempt_min_age":0,"disabled_exclusion_needs_ssdi":false,"disabled_exclusion_gross_ss":false,"phaseouts_test_state_agi":false,"retirement_exclusion_income_range_mfs":0,"dis_income_pension_min_age":0,"age_std_noncov_addon":0,"marriage_credit":false,"marriage_credit_less":0,"marriage_credit_cap":0,"mil_past_credit":0,"mil_past_credit_agi_start":0,"mil_past_credit_rate":0,"spouse_split_tax":false,"fit_pct_rows":0,"fit_pct_agi":[0,0,0,0],"fit_pct":[0,0,0,0],"fit_pct_cap_single":0,"fit_pct_cap_mfj":0,"hoh_additional_exemption":0,"ret_income_test_state_agi":false,"ssdi_offset_not_said":false,"pension_exempt_any_age":false,"fed_tax_cap":false,"senior_subtraction_mfs":0,"csrs_exclusion":false,"qss_rules":2,"zero_floor_keeps_add_ons":false,"early_penalty_after_credits":false,"rr_reduces_retirement_cap":0,"rr_state_income_tests":2,"employer_plan_is_pension":false,"qualified_dividend_exclusion":0,"credit_forfeit_election":false,"local_tax_rate_min":0,"local_tax_rate_max":0,"two_income_less_age100":false,"mil_past_credit_min_pay":0,"mil_survivor_full_exclusion":false,"dis_plan_age_rule":0,"survivor_spouse_deduction_older":0,"survivor_spouse_older_age":0,"survivor_young_includes_ss":false,"eic_phaseout_off_max":false,"eic_nochild_min_age":0,"eic_simple_pct":0,"actc_alt_three_kids":false,"age_deduction_no_test_age":0,"age_deduction_married_limit_mfs":0,"retirement_exclusion_income_limit_hoh":0,"retirement_exclusion_income_limit_mfs":0,"dep_phaseout_state_agi":false,"senior_offset_own_ss":false,"blind_in_lieu_drops_dependents":false,"conversion_pool_min_age":0,"co_conversion_in_subtraction":false,"conversion_age_per_person":false,"conversion_disability_any_age":false,"ny_recapture_published":false,"ny_rc_bottom":[0,0,0,0,0,0,0,0,0,0,0,0],"ny_rc_base":[0,0,0,0,0,0,0,0,0,0,0,0],"ny_rc_incr":[0,0,0,0,0,0,0,0,0,0,0,0],"fit_less_refundable_credits":false,"cap_loss_limit":0,"cap_loss_limit_mfs":0,"cap_loss_in_year_unlimited":false,"cap_loss_investment_only":false,"cap_loss_ordinary_income_cap":false,"local_br_mode":0,"local_br_n":0,"local_br_upto":[0,0,0,0,0,0],"local_br_rate":[0,0,0,0,0,0],"local_br_upto_joint":[0,0,0,0,0,0],"local_br_rate_joint":[0,0,0,0,0,0],"eitc_nonref_pct":[0,0,0,0],"eitc_nonref_cap":0,"eitc_nonref_alt_refundable":0,"pt_deduction_cap":15000,"pt_deduction_cap_mfs":15000,"pt_rent_factor":0.18,"pt_credit":50,"pt_credit_mfs":50,"pt_credit_pct":0,"pt_credit_agi_limit":0,"pt_credit_agi_limit_mfj":0,"renter_credit":0,"renter_credit_joint":0,"renter_credit_agi":0,"renter_credit_agi_joint":0,"school_ptc_rate":0,"school_ptc_base_cap":0,"school_ptc_rent_heat":0,"school_ptc_rent_noheat":0,"ct_ptc_max":0,"ct_ptc_pct":0,"ct_ptc_step":0,"ct_ptc_start_single":0,"ct_ptc_start_mfj":0,"ct_ptc_start_hoh":0,"ct_ptc_start_mfs":0,"rent_ded_pct":0,"rent_ded_cap":0,"rent_ded_cap_mfs":0,"home_pt_ded_cap":0,"home_pt_ded_cap_mfs":0,"med_ded_floor_pct":0.02,"med_exemption":0,"med_exemption_floor":0,"med_exemption_min_age":0,"lic_per_exemption":0,"lic_poverty_base":0,"lic_poverty_step":0,"bracket_base_rounding":true,"rental_loss_no_offset":true,"age_py_on":false,"age_py_factor":[0,0],"age_py_afagi":0,"std_post_phaseout_scale":0,"ret_py_fixed_on":false,"ret_py_fixed":[0,0],"fed_senior_py_factor":0,"tax_forgiveness_py_extra":0,"business_income_deduction":0,"business_income_deduction_mfs":0,"business_income_rate":0,"muni_out_of_state_taxed":true,"muni_in_state_taxed":false,"muni_unsplit_taxed":false,"mil_min_service_years":0,"excl_after_59half_only":false,"fit_less_earned_income_credits":false,"fsc_income_adds_out_of_state_muni":false,"fsc_income_adds_exempt_interest":false,"exemption_tier_agi_less_us_interest":false,"us_obligation_subtracted":true,"fbl_tips_cap":0,"fbl_overtime_cap":0,"fbl_car_loan_cap":0,"fbl_charity_cap":0,"std_charity_add_cap_single":0,"std_charity_add_cap_mfj":0,"senior_offset_us_interest":false,"credit_magi_adds_exempt_interest":false,"min_tax_agi_less_us_interest":false,"charity_credit_rate":0,"charity_credit_base_cap":0,"fbl_reduces_state_agi":false,"fbl_fti_addback":false,"own_tips_cap_pp":0,"own_overtime_cap_pp":0,"domicile_min_years":0,"se_profit_no_se_deduction":1,"sit_addback_itemizers":false,"ws_fraction_decimals":0,"id22_py_on":false,"id22_py_noncov":0,"rules_year":2026,"item_rule":0,"item_flags":0,"item_tax_mode":0,"item_choice":0,"item_med_floor":0,"item_tax_cap":[0,0,0,0],"item_cap_excl":0,"item_cap_interest_taxes":0,"item_limit_start":[0,0,0,0],"item_limit_start2":[0,0,0,0],"item_limit_rate1":0,"item_limit_rate2":0,"item_limit_max_pct":0,"item_limit_cliff":0,"item_charity_pct":0,"item_credit_rate":0,"item_eld_med_age":0,"item_eld_med_cap":[0,0,0],"item_eld_med_band":[0,0,0],"same_return_free_deduction":false,"mil_working_retiree_pct":0,"fed_eic_year":0,"fed_eic_factor":0},"brackets":{"single":[[0,20000,0.014],[20000,35000,0.0175],[35000,40000,0.035],[40000,75000,0.05525],[75000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"mfj":[[0,20000,0.014],[20000,50000,0.0175],[50000,70000,0.0245],[70000,80000,0.035],[80000,150000,0.05525],[150000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"hoh":[[0,20000,0.014],[20000,50000,0.0175],[50000,70000,0.0245],[70000,80000,0.035],[80000,150000,0.05525],[150000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"mfs":[]},"statusParams":{"single":{"schedule":"single","brackets":[[0,20000,0.014],[20000,35000,0.0175],[35000,40000,0.035],[40000,75000,0.05525],[75000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"at40":{"standard_deduction":1000,"personal_exemption":0,"senior_total":0},"at70":{"standard_deduction":1000,"personal_exemption":0,"senior_total":1001}},"mfj":{"schedule":"mfj","brackets":[[0,20000,0.014],[20000,50000,0.0175],[50000,70000,0.0245],[70000,80000,0.035],[80000,150000,0.05525],[150000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"at40":{"standard_deduction":2000,"personal_exemption":0,"senior_total":0},"at70":{"standard_deduction":2000,"personal_exemption":0,"senior_total":2001}},"mfs":{"schedule":"single","brackets":[[0,20000,0.014],[20000,35000,0.0175],[35000,40000,0.035],[40000,75000,0.05525],[75000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"at40":{"standard_deduction":1000,"personal_exemption":0,"senior_total":0},"at70":{"standard_deduction":1000,"personal_exemption":0,"senior_total":1001}},"hoh":{"schedule":"hoh","brackets":[[0,20000,0.014],[20000,50000,0.0175],[50000,70000,0.0245],[70000,80000,0.035],[80000,150000,0.05525],[150000,500000,0.0637],[500000,1000000,0.0897],[1000000,1e+15,0.1075]],"at40":{"standard_deduction":1000,"personal_exemption":0,"senior_total":0},"at70":{"standard_deduction":1000,"personal_exemption":0,"senior_total":1001}}},"ruleProbes":{"nj_exclusion_share_by_income":{"single":[[0,1],[100000.01,0.375],[125000.01,0.1875],[150000.01,0]],"mfj":[[0,1],[100000.01,0.5],[125000.01,0.25],[150000.01,0]],"hoh":[[0,1],[100000.01,0.375],[125000.01,0.1875],[150000.01,0]],"mfs":[[0,1],[100000.01,0.25],[125000.01,0.125],[150000.01,0]]}},"families":{"rates":{"label":"Rate schedule","docs":"https://quantcalc.app/docs/state-tax/states/nj/#rates","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Tax Rate Schedules, p.63)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"New Jersey taxes single and married-filing-separately filers on Table A (1.4% to 10.75%, edges $20,000/$35,000/$40,000/$75,000/$500,000/$1,000,000) and joint, head-of-household and qualifying-widow(er) filers on Table B (1.4% to 10.75%, edges $20,000/$50,000/$70,000/$80,000/$150,000/$500,000/$1,000,000).","claims":[{"expect":"Over $ 0 $ 20,000 $ 35,000 $ 40,000 $ 75,000 $ 500,000 $1,000,000","field":"brackets.single.3.max","value":75000,"status":"proxy","note":"2025 Table A; the row also covers single edges 20000, 35000, 40000, 500000 and 1000000. NJ brackets are statutory and not indexed, so 2025 = 2026."},{"expect":"$ 0 $ 20,000 $ 50,000 $ 70,000 $ 80,000 $ 150,000 $ 500,000 $1,000,000","field":"brackets.mfj.4.max","value":150000,"status":"proxy","note":"2025 Table B; the row also covers MFJ edges 20000, 50000, 70000, 80000, 500000 and 1000000."},{"expect":".014","field":"brackets.single.0.rate","value":0.014,"status":"proxy"},{"expect":".0175","field":"brackets.single.1.rate","value":0.0175,"status":"proxy"},{"expect":".0245","field":"brackets.mfj.2.rate","value":0.0245,"status":"proxy"},{"expect":".05525","field":"brackets.single.3.rate","value":0.05525,"status":"proxy"},{"expect":".0637","field":"brackets.single.4.rate","value":0.0637,"status":"proxy"},{"expect":".0897","field":"brackets.single.5.rate","value":0.0897,"status":"proxy"},{"expect":".1075","field":"brackets.single.6.rate","value":0.1075,"status":"proxy"},{"expect":"Married/CU couple, filing joint return Head of household","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":["No 2026 NJ-1040 rate schedule is published yet; the 2025 schedule is used (rates are statutory, unindexed). N.J.S.A. 54A:2-1 could not be fetched (NJ Legislature hosts unreachable from the checking host)."],"unsourced":null},"deductions":{"label":"Deductions, exemptions and credits","docs":"https://quantcalc.app/docs/state-tax/states/nj/#deductions","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"New Jersey has no standard deduction; each filer (and a joint-filing spouse) claims a $1,000 regular exemption, which the engine carries as a $1,000/$2,000 deduction. Engine 1.7.0: NJ-1040 lines 10-12: $1,500 per dependent, and $1,000 more per dependent full-time student under 22. Line 28b (Worksheet D): a 62+ household (joint: the 62+ spouse's income) with wages and business income at most $3,000 and total income at most $150,000 excludes other income up to the unused pension exclusion. Engine 1.8.0: no tax when New Jersey gross income (line 29: total income less the line 28a and 28b exclusions) is at or below the filing threshold, $10,000 single or married filing separately and $20,000 joint or head of household; such a filer files only to get the withholding back. Earned income credit (engine 1.12.0, refundableCredits): 40% of the federal EIC, a childless filer from 18 with no upper age. Property tax deduction or credit (engine 1.12.0): property tax or 18% of rent, at most $15,000, deducted when it saves at least the $50 credit; otherwise the $50 refundable credit. Medical expense deduction (engine 1.12.0): unreimbursed medical expenses over 2% of New Jersey gross income (line 29).","claims":[{"expect":"You can claim a $1,000 exemption for yourself and your spouse/CU partner","field":"config.std_deduction_single","value":1000,"status":"proxy","note":"2025 instructions; unchanged statutory amount. Engine MFJ value 2000 = two $1,000 exemptions."},{"expect":"Line 10 - Qualified Dependent Children You can claim a $1,500 exemption for each child who qualifies as your dependent for federal tax purposes.","status":"phrase"},{"expect":"You can claim an additional $1,000 exemption for each dependent student if all the requirements below are met.","status":"phrase"},{"expect":"Student must be under age 22 on the last day of the tax year","status":"phrase"},{"expect":"Age Requirement: 62 or older","status":"phrase"},{"expect":"Is income on line 27, NJ-1040 MORE than $150,000?","status":"phrase"},{"expect":"Is the amount on line 8 MORE than $3,000?","status":"phrase"},{"expect":"Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040","status":"phrase"},{"expect":"Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded.","status":"phrase"},{"expect":"You are not required to file a return if your income is at or below the filing threshold","status":"phrase"},{"expect":"$10,000 Single or married/CU partner filing separate return","field":"config.gross_no_tax_single","value":10000,"status":"match"},{"expect":"$20,000 Married filing jointly, Head of Household, or Qualified Widow(er)","field":"config.gross_no_tax_joint","value":20000,"status":"match"},{"expect":"You had New Jersey Income Tax withheld and are due a refund","status":"phrase"},{"expect":"The NJEITC is 40% of the federal EIC.","status":"phrase"},{"expect":"The maximum age limit has been eliminated.","status":"phrase"},{"expect":"You were at least 18 years old on the last day of the tax","status":"phrase"},{"expect":"You met all federal EIC requirements except the age","status":"phrase"},{"expect":"take either a Property Tax Deduction of up to $15,000 ($7,500","status":"phrase"},{"expect":"Enter 18% of the rent paid for 2025.","status":"phrase"},{"expect":"you qualify for a credit of $50 ($25 if you and your spouse file","status":"phrase"},{"expect":"Is the line 7 amount $50 or more ($25 if you and your spouse file separate returns but maintained the same main home)?","status":"phrase"},{"expect":"Your income on line 29 is more than the filing threshold","status":"phrase"},{"expect":"Line 31 – Medical Expenses","status":"phrase"},{"expect":"expenses that are more than 2% of your gross income","status":"phrase"},{"expect":"Total unreimbursed medical expenses","status":"phrase"},{"expect":"Enter line 29, Form NJ-1040","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"State engine 1.16: the $6,000 veteran exemption goes to an honorably discharged veteran with or without military retired pay (veteran).","claims":[{"expect":"You can claim a $6,000 exemption if you are a military veteran who was honorably discharged or released under honorable circumstances from active duty","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"senior":{"label":"Age 65+ subtractions and credits","docs":"https://quantcalc.app/docs/state-tax/states/nj/#senior","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"1040i","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"New Jersey Division of Taxation: \"Line 7 - Senior 65+ You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year\" (and 1 more quoted passage)","claims":[{"expect":"Line 7 - Senior 65+ You can claim a $1,000 exemption if you were 65 or older on the last day of the tax year","status":"phrase"},{"expect":"If you are filing jointly, your spouse can take a $1,000 exemption if they were 65 or older on the last day of the tax year.","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"social_security":{"label":"Social Security","docs":"https://quantcalc.app/docs/state-tax/states/nj/#social_security","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Social Security benefits are not reported on the NJ-1040 and are fully exempt; they are also outside the total-income test for the pension exclusion.","claims":[{"expect":"Common types of nontaxable retirement income (do not report on this return): • Social Security benefits","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"retirement_income":{"label":"IRA, 401(k) and private pensions","docs":"https://quantcalc.app/docs/state-tax/states/nj/#retirement_income","sources":[{"url":"https://www.nj.gov/treasury/taxation/njit7.shtml","title":"Retirement Income Exclusions","publisher":"New Jersey Division of Taxation","kind":"agency_page","establishes":"Filers 62+ (or disabled) with total income up to $150,000 may exclude pension, annuity and IRA income: up to $100,000 joint, $75,000 single/HOH or $50,000 separate at income up to $100,000, and a percentage of taxable pension (50%/37.5%/25% at $100,001-$125,000; 25%/18.75%/12.5% at $125,001-$150,000) above that.","claims":[{"expect":"were 62 or older or disabled as defined by Social Security guidelines","field":"config.retirement_exclusion_min_age","value":62,"status":"match"},{"expect":"$1- $100,000 $100,000 $50,000 $75,000","field":"config.retirement_income_exclusion_single","value":75000,"status":"match","note":"Row order on the page: joint $100,000, separate $50,000, single/HOH $75,000. Also covers config.retirement_income_exclusion_mfj = 100000."},{"expect":"The current income limit for a Retirement Income Exclusion is $150,000","status":"phrase"},{"expect":"Multiply your taxable pension found on Line 20a","status":"phrase"},{"expect":"37.5 % Single/head of household/qualifying widow(er)","status":"phrase"},{"expect":"18.75 % Single/head of household/qualifying widow(er)","status":"phrase"},{"expect":"12.5 % Married filing separately","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Line 28a Pension/Retirement Exclusion)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Line 28a is the lesser of taxable pension (line 20a) and a filing-status amount: $100,000/$75,000/$50,000 when line 27 income is up to $100,000, else 50%/37.5%/25% or 25%/18.75%/12.5% of line 20a up to $150,000; the income test uses line 27 total income, which excludes Social Security. Engine 1.7.0: NJ-1040 lines 10-12: $1,500 per dependent, and $1,000 more per dependent full-time student under 22. Line 28b (Worksheet D): a 62+ household (joint: the 62+ spouse's income) with wages and business income at most $3,000 and total income at most $150,000 excludes other income up to the unused pension exclusion.","claims":[{"expect":"were age 62 or older or blind/disabled","field":"config.retirement_exclusion_min_age","value":62,"status":"proxy","note":"2025 instructions; the age test is statutory."},{"expect":"Your income on line 27 is $150,000 or less","status":"phrase"},{"expect":"$100,000 50% of line 20a","field":"config.retirement_income_exclusion_mfj","value":100000,"status":"proxy","note":"2025 instructions; unindexed statutory amount."},{"expect":"$75,000 37.5% of line 20a","field":"config.retirement_income_exclusion_single","value":75000,"status":"proxy","note":"2025 instructions; unindexed statutory amount."},{"expect":"18.75% of line 20a","status":"phrase"},{"expect":"12.5% of line 20a","status":"phrase"},{"expect":"Enter on line 28a the lesser of line A or line B","status":"phrase"},{"expect":"Line 10 - Qualified Dependent Children You can claim a $1,500 exemption for each child who qualifies as your dependent for federal tax purposes.","status":"phrase"},{"expect":"You can claim an additional $1,000 exemption for each dependent student if all the requirements below are met.","status":"phrase"},{"expect":"Student must be under age 22 on the last day of the tax year","status":"phrase"},{"expect":"Age Requirement: 62 or older","status":"phrase"},{"expect":"Is income on line 27, NJ-1040 MORE than $150,000?","status":"phrase"},{"expect":"Is the amount on line 8 MORE than $3,000?","status":"phrase"},{"expect":"Unclaimed Exclusion. Enter the amount from line 3. Also include this amount on line 28b, NJ-1040","status":"phrase"},{"expect":"Joint filers: If only one spouse is 62 or older, only the income of that spouse can be excluded.","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":["The percentage bands (100%/50%/37.5%/25%/18.75%/12.5%) are hardcoded in state_tax.c, not config fields; they are covered by phrase claims.","P.L.2021, c.129 (engine citation) could not be fetched: pub.njleg.gov is unreachable from the checking host."],"unsourced":null},"public_pension":{"label":"Public pensions","docs":"https://quantcalc.app/docs/state-tax/states/nj/#public_pension","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Line 20a)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Federal, state, local government and teachers' pensions are taxable pension income on line 20a and share the same capped pension exclusion as private pensions; U.S. military pensions are exempt.","claims":[{"expect":"Retirement income such as pensions, annuities, and certain IRA withdrawals is taxable in New Jersey","status":"phrase"},{"expect":"Federal, state, and local government, and teachers","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"military_retirement":{"label":"Military retirement pay","docs":"https://quantcalc.app/docs/state-tax/states/nj/#military_retirement","sources":[{"url":"https://www.nj.gov/treasury/taxation/njit6.shtml","title":"Njit6.shtml","publisher":"New Jersey Division of Taxation","kind":"agency_page","establishes":"Military pensions and survivor benefit payments are exempt, at any age.","claims":[{"expect":"Military pensions and survivor's benefit payments, regardless of your age or disability status.","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Engine 1.8.0: line 9 gives a $6,000 exemption to each veteran honorably released from active duty (a joint-filing spouse too); the engine counts a person with their own military retired pay who is not receiving it as a survivor. Military pensions are not reported on the return, so they are left out of line 27, the income the pension-exclusion bands and Worksheet D test.","claims":[{"expect":"You can claim a $6,000 exemption if you are a military veteran who was honorably discharged or released under honorable circumstances from active duty","field":"config.veteran_exemption","value":6000,"status":"match"},{"expect":"If you are filing jointly, your spouse can also take this exemption if they are a military veteran who meets the requirements","status":"phrase"},{"expect":"These items should not appear anywhere on your form","status":"phrase"},{"expect":"United States military pensions and survivor","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"roth_conversion":{"label":"Roth conversions","docs":"https://quantcalc.app/docs/state-tax/states/nj/#roth_conversion","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Line 20a)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"The taxable part of a traditional-to-Roth IRA conversion is reported on line 20a with other pension/IRA income, so at 62+ it shares the Line 28a pension exclusion.","claims":[{"expect":"any amount from the existing IRA that would be taxable if withdrawn must be included on line 20a","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git2.pdf","title":"Tax Topic Bulletin GIT-2, IRA Withdrawals","publisher":"New Jersey Division of Taxation","kind":"agency_page","establishes":"When a traditional IRA is converted to a Roth IRA, only amounts not previously taxed by New Jersey (earnings and pre-tax rollovers such as 401(k) money) are New Jersey income in the conversion year.","claims":[{"expect":"Only the earnings are taxable to New Jersey in the year you roll over the funds","status":"phrase"},{"expect":"that were not previously taxed by New Jersey","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":["The engine treats the whole federally taxable conversion as NJ income; NJ excludes previously taxed IRA contributions (NJ never allowed a deduction for them), which the engine does not track."],"unsourced":null},"capital_gains":{"label":"Capital gains","docs":"https://quantcalc.app/docs/state-tax/states/nj/#capital_gains","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Schedule NJ-DOP)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Capital gains are reported on Schedule NJ-DOP as net gains from disposition of property and taxed at the regular NJ rates; there is no separate long-term rate or exclusion.","claims":[{"expect":"Report your capital gains and income from the sale or exchange of property","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"New Jersey allows no net loss in one income category against another category and no carryover (engine 1.9.0: no deduction).","claims":[{"expect":"You cannot apply a net loss in one category of income against income or gains in a different category on your NJ-1040.","status":"phrase"},{"expect":"No carryback or carryover of losses is allowed","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"interest":{"label":"Interest on state, local and U.S. obligations","docs":"https://quantcalc.app/docs/state-tax/states/nj/#interest","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions (Tax Rate Schedules, p.63)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"State engine 1.16 (st116), interest: other states' obligation interest is added; interest on U.S. obligations is taken out.","claims":[{"expect":"Obligations of states and their political subdivisions, other than New Jersey;","field":"config.muni_out_of_state_taxed","value":true,"status":"match"},{"expect":"Interest and capital gains from (1) obligations of the State of New Jersey or any of its political subdivisions","status":"phrase","note":"The state's own obligations are exempt (config.muni_in_state_taxed false)."},{"expect":"direct federal obligations exempt under law, such as U.S. Savings Bonds and Treasury Bills, Notes, and Bonds","field":"config.us_obligation_subtracted","value":true,"status":"match"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"blind_disability":{"label":"Blindness and disability","docs":"https://quantcalc.app/docs/state-tax/states/nj/#blind_disability","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"A $1,000 exemption per person who is blind or disabled (one per person); the pension exclusion goes to a taxpayer 62 or older, or blind or disabled under Social Security guidelines. Engine 1.8.0: a public or private disability pension is not New Jersey income until the year the person turns 65 (then it is pension income), and it is left out of line 27.","claims":[{"expect":"Line 8 - Blind or Disabled You can claim a $1,000 exemption if you were blind or disabled on the last day of the tax year.","field":"config.blind_exemption","value":1000,"status":"match"},{"expect":"were age 62 or older or blind/disabled as defined by Social Security guidelines on the last day of the tax year","field":"config.retirement_disabled_age","value":62,"status":"match"},{"expect":"Public or private disability pension benefits until the year you turn 65","field":"config.dis_income_max_age","value":65,"status":"match"},{"expect":"Beginning with the year you turn 65, the benefits are treated as ordinary pension income","status":"phrase"}],"checked":"2026-11-02","official":true}],"gaps":[],"unsourced":null},"residency":{"label":"Part-year and nonresident returns","docs":"https://quantcalc.app/docs/state-tax/states/nj/#residency","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Resident Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Part-year / nonresident return (engine 1.12.0, residency): Part-year: no part-year return. NJ-1040 reports only income received while a resident, taxed at resident rates (D-like: resident-period income only), with exemptions, deductions, credits and the pension/retirement exclusions prorated by MONTHS of residency (15+ days = a month). Nonresident period (and full-year nonresidents): NJ-1040NR = method R - tax on all income (column A, worldwide income as if resident; for part-year nonresidents only the income received while a nonresident) x income percentage (column B NJ-source / column A), wi","claims":[{"expect":"Part-Year Residents. There is no part-year resident return.","status":"phrase"},{"expect":"You must prorate exemptions, deductions, credits, and the pension/retirement and other retirement income exclusions based on the number of months you were a New Jersey resident.","status":"phrase"},{"expect":"For this calculation, 15 days or more is considered a month.","status":"phrase"},{"expect":"Only report income you earned while a New Jersey resident.","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040nri.pdf","title":"2025 Form NJ-1040NR Nonresident Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Part-year / nonresident return (engine 1.12.0, residency): Part-year: no part-year return. NJ-1040 reports only income received while a resident, taxed at resident rates (D-like: resident-period income only), with exemptions, deductions, credits and the pension/retirement exclusions prorated by MONTHS of residency (15+ days = a month). Nonresident period (and full-year nonresidents): NJ-1040NR = method R - tax on all income (column A, worldwide income as if resident; for part-year nonresidents only the income received while a nonresident) x income percentage (column B NJ-source / column A), wi","claims":[{"expect":"Divide the amount on line 29, column B by the amount","status":"phrase"},{"expect":"Carry your result to four decimal","status":"phrase"},{"expect":"In cer­tain situations the income per­cent­age can be more than 100%.","status":"phrase"},{"expect":"The income per­centage is 125% (or 1.25)","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040nri.pdf","title":"New Jersey Resident Return NJ-1040NR Instructions (2025)","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Married couples whose residency differs (engine 1.13.0):","claims":[{"expect":"If both you and your\nspouse were nonresidents for the entire tax year, and\nonly one of you had income from New Jersey sources,\nthat spouse can file a separate New Jersey return even\nif a joint federal return was filed.","status":"phrase"},{"expect":"The spouse with income\nfrom New Jersey sources calculates income and exemp-\ntions as if a federal married, filing separate return had\nbeen filed.","status":"phrase"},{"expect":"You have the option of filing a joint return, but\nin that case, your joint income would be reported in col-\numn A of Form","status":"phrase"},{"expect":"If one spouse was a nonresident during the entire tax year and the other spouse was a resident during any part of the tax year, and both had income from New Jersey sources, they can file separate New Jersey returns","status":"phrase"},{"expect":"Each calculates income and ex-\nemptions as if a federal married, filing separate return\nhad been filed.","status":"phrase"},{"expect":"You have the option of filing a joint resi-\ndent return, but in that case, your joint income would be\ntaxed as if you both were residents.","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 Form NJ-1040 Instructions","publisher":"NJ Division of Taxation","kind":"instructions","establishes":"Married couples whose residency differs (engine 1.13.0):","claims":[{"expect":"If you are married and file\na joint federal return, you must also file a joint New Jersey\nreturn. If you file separate federal returns, you must also file\nseparate State returns.","status":"phrase"},{"expect":"If one spouse was a nonresident during the entire tax year and\nthe other spouse was a resident during any part of the tax year,\nthe resident can file a separate New Jersey return.","status":"phrase"}],"checked":"2026-11-02","official":true},{"url":"https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git4.pdf","title":"GIT-4 Filing Status (January 2026)","publisher":"NJ Division of Taxation","kind":"guidance","establishes":"Married couples whose residency differs (engine 1.13.0):","claims":[{"expect":"If you and your spouse reside in different states for the entire year and only one of you lives in New Jersey, the\nresident spouse can file a resident return using the filing status Married/Civil Union Filing Separately","status":"phrase"}],"checked":"2026-11-02","official":false},{"url":"https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git6.pdf","title":"GIT-6 Part-Year Residents and Nonresidents (May 2026; forms/amounts for Tax Year 2025)","publisher":"NJ Division of Taxation","kind":"guidance","establishes":"Married couples whose residency differs (engine 1.13.0):","claims":[{"expect":"Two married taxpayers were New Jersey residents from May 1 to December 31. They had no New Jersey\nincome prior to becoming residents. They must file a part-year resident return","status":"phrase"},{"expect":"Enter your New Jersey residency period above line 1;","status":"phrase"}],"checked":"2026-11-02","official":false}],"gaps":[],"unsourced":null}},"sourceDifferences":[],"notes":["The instructions PDF at /pdf/current/1040i.pdf is the 2025 edition when checked; it will roll to the 2026 edition in early 2027. The expect snippets avoid year wording, so they should survive if the amounts are unchanged.","The Line 28a income test uses line 27 'Total Income', which excludes Social Security because SS is never reported; the engine's AGI-minus-SS proxy matches that intent.","Joint filers where only one spouse is 62+ may exclude only that spouse's pension; in per-person mode (the spouse's age given) the engine excludes only the qualified spouse's own pension."],"indexing":{"docs":"https://quantcalc.app/docs/state-tax/states/nj/#later-years","rules":{"nj-brackets":{"method":"fixed","fields":["brackets_single","brackets_mfj","brackets_hoh"],"establishes":"N.J.S.54A:2-1 as amended by P.L.2020, c.94 prints the rate tables for taxable years beginning on or after January 1, 2020 as fixed dollar amounts; the section contains no inflation adjustment.","sources":[{"url":"https://web.archive.org/web/20260119144945id_/https://pub.njleg.gov/bills/2020/PL20/94_.PDF","title":"P.L.2020, c.94 (amending N.J.S.54A:2-1), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"The 2020-and-after tables, fixed amounts.","claims":[{"expect":"for taxable years beginning on or after January 1, 2020:","status":"phrase"},{"expect":"$72,657.50 plus 10.750% of the","status":"phrase"},{"expect":"$74,573.75 plus 10.750% of the","status":"phrase"}],"checked":"2026-11-02"}]},"nj-personal-exemptions":{"method":"fixed","fields":["std_deduction_single","std_deduction_mfj","senior_subtraction_single","senior_subtraction_mfj","blind_exemption","dep_exemption"],"establishes":"N.J.S.54A:3-1 (as last amended by P.L.2019, c.146) sets $1,000 per taxpayer and spouse, $1,500 per dependent, $1,000 for age 65+ and $1,000 for a blind or disabled taxpayer/spouse; the section has no inflation adjustment.","sources":[{"url":"https://web.archive.org/web/20240527234012id_/https://pub.njleg.gov/bills/2018/PL19/146_.PDF","title":"P.L.2019, c.146 (amending N.J.S.54A:3-1), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Fixed exemption amounts.","claims":[{"expect":"Each taxpayer shall be allowed a personal exemption of $1,000.00","status":"phrase"},{"expect":"For each dependent who qualifies as a dependent of the taxpayer during the taxable","status":"phrase"},{"expect":"Taxpayer 65 years of age or over at the close of the taxable year - $1,000.00.","status":"phrase"},{"expect":"Blind or disabled taxpayer - $1,000.00.","status":"phrase"}],"checked":"2026-11-02"}]},"nj-veteran-exemption":{"method":"fixed","fields":["veteran_exemption"],"establishes":"N.J.S.54A:3-1(b)7, as amended by P.L.2019, c.146 (tax years 2019+): $6,000 per honorably discharged veteran; no inflation adjustment.","sources":[{"url":"https://web.archive.org/web/20240527234012id_/https://pub.njleg.gov/bills/2018/PL19/146_.PDF","title":"P.L.2019, c.146 (amending N.J.S.54A:3-1), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Fixed $6,000.","claims":[{"expect":"as those terms are used in N.J.S.38A:1-1 - $6,000.","status":"phrase"}],"checked":"2026-11-02"}]},"nj-senior-age":{"method":"age","fields":["senior_subtraction_min_age"],"establishes":"The senior exemption is for a taxpayer 65 years of age or over at the close of the taxable year: a fixed attained age.","sources":[{"url":"https://web.archive.org/web/20240527234012id_/https://pub.njleg.gov/bills/2018/PL19/146_.PDF","title":"P.L.2019, c.146 (amending N.J.S.54A:3-1), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Age 65.","claims":[{"expect":"Taxpayer 65 years of age or over at the close of the taxable year","status":"phrase"}],"checked":"2026-11-02"}]},"nj-blind-disabled-age":{"method":"age","fields":["blind_exemption_disabled_max_age"],"establishes":"The $1,000 exemption is for a blind OR disabled taxpayer with no age limit in 54A:3-1(b)5-6 (the engine's 1000 means no maximum age).","sources":[{"url":"https://web.archive.org/web/20240527234012id_/https://pub.njleg.gov/bills/2018/PL19/146_.PDF","title":"P.L.2019, c.146 (amending N.J.S.54A:3-1), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Blind or disabled, no age limit.","claims":[{"expect":"Blind or disabled spouse - $1,000.00.","status":"phrase"}],"checked":"2026-11-02"}]},"nj-college-dependent-exemption":{"method":"fixed","fields":["dep_extra_exemption"],"establishes":"The additional $1,000 exemption per dependent under 22 attending a post-secondary institution is N.J.S.A. 54A:3-1.1 (L.1976, c.84), a flat $1,000.00 with no adjustment clause, unamended since 1976: fixed in law. Engine 1.12.0 (settled from the statute; was unknown).","sources":[{"url":"https://web.archive.org/web/20260830192516id_/https://pub.njleg.gov/statutes/STATUTES-TEXT.zip","title":"New Jersey Statutes, full text (STATUTES.TXT, dated 2026-08-29), N.J.S.A. 54A:3-1.1","publisher":"New Jersey Legislature (Office of Legislative Services)","kind":"statute","establishes":"The flat $1,000 student-dependent exemption and its 1976 enactment.","claims":[{"expect":"in amount of $1,000.00 for each dependent under the  age of 22 years","status":"phrase"},{"expect":"L.1976, c. 84, s. 1, eff. Sept. 2, 1976.","status":"phrase"}],"checked":"2026-11-02"},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Resident Income Tax Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"The $1,000 exemption as the Division applies it.","claims":[{"expect":"You can claim an additional $1,000 exemption for each depen-","status":"phrase"}],"checked":"2026-11-02"}]},"nj-college-dependent-age":{"method":"age","fields":["dep_extra_student_max_age"],"establishes":"The student must be under age 22 on the last day of the tax year (engine: 21 or younger): a fixed attained age.","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Resident Income Tax Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Under age 22.","claims":[{"expect":"Student must be under age 22 on the last day of the tax","status":"phrase"}],"checked":"2026-11-02"}]},"nj-pension-exclusion":{"method":"fixed","fields":["retirement_income_exclusion_single","retirement_income_exclusion_mfj","retirement_income_exclusion_mfs","nj-exclusion-income-bands"],"establishes":"N.J.S.54A:6-10(b) as amended by P.L.2021, c.129: up to $100,000 joint / $75,000 single / $50,000 MFS for tax years 2020+; from 2021 a 50%/37.5%/25% share at gross income $100,001-$125,000 and 25%/18.75%/12.5% at $125,001-$150,000; none above $150,000. Fixed amounts, no inflation adjustment.","sources":[{"url":"https://web.archive.org/web/20231224062028id_/https://pub.njleg.gov/bills/2020/PL21/129_.PDF","title":"P.L.2021, c.129 (amending N.J.S.54A:6-10 and C.54A:6-15), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Fixed caps and income bands.","claims":[{"expect":"for taxable years beginning on or after January 1, 2020, of up to $100,000 for a married","status":"phrase"},{"expect":"in excess of $100,000, but not more than $125,000, 50 percent of payments for a married","status":"phrase"},{"expect":"in excess of $125,000, but not more than $150,000, 25 percent of payments for a married","status":"phrase"}],"checked":"2026-11-02"}]},"nj-other-retirement-exclusion":{"method":"fixed","fields":["other_ret_earned_limit","other_ret_income_limit"],"establishes":"C.54A:6-15(a) as amended by P.L.2021, c.129: the other-retirement-income exclusion requires no more than $3,000 of wage/business income and gross income not over $150,000; fixed amounts.","sources":[{"url":"https://web.archive.org/web/20231224062028id_/https://pub.njleg.gov/bills/2020/PL21/129_.PDF","title":"P.L.2021, c.129 (amending N.J.S.54A:6-10 and C.54A:6-15), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Fixed $3,000 and $150,000.","claims":[{"expect":"in excess of $3,000 from one or more of the sources enumerated in subsections a., b., k. and","status":"phrase"},{"expect":"subsection shall only be allowed if the taxpayer has gross income for the taxable year of not more than $150,000.","status":"phrase"}],"checked":"2026-11-02"}]},"nj-retirement-ages":{"method":"age","fields":["retirement_exclusion_min_age","conversion_exclusion_min_age","other_ret_min_age","retirement_disabled_age"],"establishes":"Both exclusions are for a person 62 years of age or older, or (pension exclusion) a person eligible for Social Security disability: a fixed attained age.","sources":[{"url":"https://web.archive.org/web/20231224062028id_/https://pub.njleg.gov/bills/2020/PL21/129_.PDF","title":"P.L.2021, c.129 (amending N.J.S.54A:6-10 and C.54A:6-15), Wayback copy","publisher":"New Jersey Legislature","kind":"legislation","establishes":"Age 62 / disability.","claims":[{"expect":"by any person who is 62 years of age or older or who, by virtue of","status":"phrase"},{"expect":"when received in any tax year by a person aged 62 years or older who received no income","status":"phrase"}],"checked":"2026-11-02"}]},"nj-disability-pension-age":{"method":"age","fields":["dis_income_max_age"],"establishes":"Disability pension benefits are treated as disability pay until the year the recipient turns 65: a fixed attained age.","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Resident Income Tax Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Until 65.","claims":[{"expect":"Public or private disability pension benefits until the year you turn 65","status":"phrase"}],"checked":"2026-11-02"}]},"nj-filing-threshold":{"method":"fixed","fields":["gross_no_tax_single","gross_no_tax_joint"],"establishes":"N.J.S.54A:2-4 lists the no-tax gross income thresholds as dated dollar amounts ($10,000 single and married filing separately from 1999/2001; $20,000 joint and head of household from 2001) with no adjustment clause; last amended P.L.1999, c.260: fixed in law. Engine 1.12.0 (settled from the statute; was unknown).","sources":[{"url":"https://web.archive.org/web/20260830192516id_/https://pub.njleg.gov/statutes/STATUTES-TEXT.zip","title":"New Jersey Statutes, full text (STATUTES.TXT, dated 2026-08-29), N.J.S.A. 54A:2-4","publisher":"New Jersey Legislature (Office of Legislative Services)","kind":"statute","establishes":"The dated thresholds and the amendment history.","claims":[{"expect":"(3)  $10,000 or less for taxable years beginning on or after January 1, 1999;","status":"phrase"},{"expect":"(5)  $20,000 or less for taxable years beginning on or after January 1, 2001; or","status":"phrase"},{"expect":"L.1976, c.47, s. 54A:2-4; amended 1990, c.61, s.14; 1994, c.8, s.1; 1999, c.260, s.1.","status":"phrase"}],"checked":"2026-11-02"},{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Resident Income Tax Return Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"Current thresholds.","claims":[{"expect":"$10,000 Single or married/CU partner filing separate return","status":"phrase"},{"expect":"$20,000 Married filing jointly, Head of Household, or Qualified Widow(er)","status":"phrase"}],"checked":"2026-11-02"}]},"nj-property-tax-deduction-credit":{"method":"fixed","fields":["pt_deduction_cap","pt_deduction_cap_mfs","pt_credit","pt_credit_mfs"],"establishes":"N.J.S.A. 54A:3A-17 to -20: the $15,000 ($7,500) deduction cap and the $50 ($25) credit are statutory dollar amounts with no adjustment clause: fixed in law.","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"The deduction cap and the credit.","claims":[{"expect":"take either a Property Tax Deduction of up to $15,000 ($7,500","status":"phrase"},{"expect":"you qualify for a credit of $50 ($25 if you and your spouse file","status":"phrase"}],"checked":"2026-11-02"}]},"credit-nj-child-tax-credit":{"method":"fixed","fields":["nj-child-tax-credit"],"establishes":"N.J.S. 54A:4-17.1 fixes the credit per child by taxable income band (no indexing clause); P.L.2026, c.26 (S4531) raises the amounts 25% for tax years 2026, 2027 and 2028 only. The engine carries the 2026 amounts; a projection holds them (the return to the 2025 amounts from 2029 is not modelled).","sources":[{"url":"https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf","title":"2025 NJ-1040 Instructions","publisher":"New Jersey Division of Taxation","kind":"instructions","establishes":"The 2025 bands and amounts.","claims":[{"expect":"you are eligible for a credit for each dependent who is age 5 or younger","status":"phrase"}],"checked":"2026-11-02"},{"url":"https://fastdemocracy.com/bill/nj/2026-2027/bills/NJB00075762/","title":"New Jersey S4531 (2026-2027 session)","publisher":"FastDemocracy (New Jersey Legislature bill history)","kind":"legislation","establishes":"S4531 became P.L.2026, c.26 on June 30, 2026.","claims":[{"expect":"Approved P.L.2026, c.26.","status":"phrase"}],"checked":"2026-10-28"},{"url":"https://www.nj.gov/governor/news/2026/20260630d.shtml","title":"Governor Sherrill Signs FY 2027 Appropriations Act","publisher":"Office of the Governor of New Jersey","kind":"agency_page","establishes":"The 25% increase of the Child Tax Credit for TY 2026 through TY 2028, signed with the FY 2027 Appropriations Act on June 30, 2026.","claims":[{"expect":"Child Tax Credit will be increased by 25 percent","status":"phrase"},{"expect":"(TY 2026 through TY 2028)","status":"phrase"},{"expect":"Governor Mikie Sherrill today signed into law the FY 2027 Appropriations Act","status":"phrase"}],"checked":"2026-11-02"}]}},"enactedChangesNotModelled":[]}}