New Jersey state income tax — ITIN filer guide

New Jersey uses a graduated income tax from 1.4% to 10.75% (tax year 2026), administered by the New Jersey Division of Taxation. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 1.4% – 10.75% · 7 brackets

  • State return form: Form NJ-1040 (Resident Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Must file if gross income (everywhere, entire year) exceeds $10,000 single / married filing separately, or $20,000 married filing jointly (long-standing threshold, confirmed for TY2025 NJ-1040).
  • State sales tax: 6.625%
  • Special regime: Married-filing-joint filers have 8 brackets vs 7 for single filers; top 10.75% rate applies above $1 million.

New Jersey refund timing

  • E-filed returns: 4 weeks or more after you file electronically (NJEITC returns may take longer due to extra verification).
  • Paper returns: At least 12 weeks after mailing; 15 weeks or more for returns needing additional processing or sent by certified mail.
  • Check your New Jersey refund status

State tax agency

  • New Jersey Division of Taxation — nj.gov/treasury/taxation
  • Phone: 1-800-323-4400 (automated refund line)
  • Free filing option: NJ Online Income Tax Filing (free NJ-1040 e-file through nj.gov) — existence not re-verified this session; IRS Direct File discontinued from filing season 2026.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the New Jersey state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form NJ-1040 (Resident Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — NJ Online Income Tax Filing (free NJ-1040 e-file through nj.gov) — existence not re-verified this session; IRS Direct File discontinued from filing season 2026.
  5. Or visit a VITA site for free in-person preparation

New Jersey state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

New Jersey Earned Income Tax Credit (NJEITC) — 40% of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Official NJ Division of Taxation eligibility (TY2025): must qualify for the federal EITC AND have a valid Social Security number — including spouse and any qualifying dependents — so ITIN filers are excluded. NJ-specific expansion: 18+ filers without dependents get a fixed $260 (TY2025) even though they're too young for the federal credit.

State child tax credit: NJ Child Tax Credit exists for young children (income-limited, claimed on NJ-1040); per-child amount and ITIN treatment not verified this session — check nj.gov/treasury/taxation.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: New Jersey Division of Taxation.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.