Skip to main content
January 12, 2025
Solved

Married filing jointly but wife moved to DE from NJ, how to file the state tax?

  • January 12, 2025
  • 1 reply
  • 0 views

I moved from NJ to DE in mid Jun 2024, but my husband still stayed in NJ until Dec 2024 due to his job. 

We file tax jointly, and how should we file the state tax this year? Can we still file jointly for NJ tax? I am not sure if I need to file a separate NJ tax and he files a separate DE? 

    Best answer by TomD8

    For tax year 2024, you will file as a part-year resident of both NJ and DE.  Here's are NJ's rules for part-year residents:

    https://www.nj.gov/treasury/taxation/njit26.shtml

     

    If your husband moved to DE during the month of December, then he too is a part-year resident of both states.  If he was still living in NJ as of December 31st, then for 2024 he is a full-year resident of NJ.

     

    In your situation, NJ requires that you use the same filing status on your NJ return that you use on your federal return.  

    1 reply

    TomD8Answer
    January 13, 2025

    For tax year 2024, you will file as a part-year resident of both NJ and DE.  Here's are NJ's rules for part-year residents:

    https://www.nj.gov/treasury/taxation/njit26.shtml

     

    If your husband moved to DE during the month of December, then he too is a part-year resident of both states.  If he was still living in NJ as of December 31st, then for 2024 he is a full-year resident of NJ.

     

    In your situation, NJ requires that you use the same filing status on your NJ return that you use on your federal return.  

    **Answers are correct to the best of my ability but do not constitute tax or legal advice.
    KevinjjfrAuthor
    March 31, 2025

    Thank you so much!

     

    For DE, can we file jointly as well? My husband has started to work in PA since Dec 2024 after he moved to Delaware. I guess he also needs to file a non resident PA tax return?  

    March 31, 2025

    Yes, if your husband had work in Pennsylvania (PA) while living in Delaware (DE) then a PA return must be filed. See the tax credit below that DE will provide. The PA return should be completed first.

    • Spouses that filed a joint federal return and have different residency periods in Delaware can elect to file a joint, separate, or combined separate Delaware return. If you file a joint Delaware return, you are electing to be treated as if you have the same Delaware residency.
    • DE Income Tax Instructions

    Delaware does not have reciprocity with any state. During the residency period you must report all income earned so review the information above and decide if you want to file jointly.

     

    DE will provide a credit for taxes paid to another state. State Returns - Your resident state requires you to include all worldwide income. Assume both states require income tax returns to be filed: 

    1. Report the income on each state return that is from the nonresident state
    2. Report it on your resident state and receive credit for taxes paid to another state.

    Credit for taxes paid to another state is allowed by a resident state when the same income is being taxed to another state.  Your resident state does not want you to pay tax twice on the same income. The credit that is allowed will be the lesser of:

    1. the tax liability actually charged by the nonresident state, OR
    2. the tax liability that would have been charged by your resident state

    In most cases complete your nonresident state first.

    **Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"