Notice Concerning Estimated Tax for Taxpayers Earning Over $150,000.00

COMPLETING YOUR RESIDENT RETURN

• Filing Status
• Personal exemptions, exemptions for Dependents and exemptions for Dependents Attending Colleges

INCOME

• Wages
• Pensions
  • Income Exclusions
  • Employer Post-Retirement Contributions to a Section 403(b) Plan
• IRA Distributions
  • Roth IRAs
• Form 1099G and Form 1099-INT (Frequently Asked Questions)
• Capital Gains
  • Sale of Principal Residence
• Business Income
• Nontaxable Income
• Tax Treatment of New Jersey Property Tax Rebates and Property Tax Reimbursement Payments
• Deductions
• Property Tax Deduction/Credit
• Section 529 - Qualified Tuition Plans
• Pension Distribution for Charitable Gift
  

CREDITS

• Credit for Taxes Paid to Other Jurisdictions
• Withholdings & Payments
• New Jersey Earned Income Tax Credit
• Other Credits (UI/DI)

• Who Must File
• NJ WebFile: Use Your Personal Computer to File Your Income Tax Return
• Electronic Filing Program (E-File) for Individuals and for Practitioners
• How and When to File an Extension
• Where to Mail Your Return

PAYING YOUR INCOME TAXES

• Penalties, Interest, and Collection Fees
• When to Make Estimated Payments
• Check Your Estimated Payment History
• Interest on Underpayment of Estimated Taxes
• How to Pay

SPECIAL SITUATIONS

• Nonresidents
• PA Residents Working in NJ & NJ Residents Working in PA
• Part-Year Residents
• Military Personnel
• Deceased Taxpayers
• Individual Taxpayer Identification Number - Federal Form W-7
• Civil Union Act
• Domestic Partnerships

AFTER YOU FILE

• Income Tax Refund Information
• How and When to Amend
• Request for Copies of Previously Filed Tax Returns