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NJ Nonresident married couple question

Forum|Forum|3 years ago
April 14, 2022
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Hello. Married couple, both NY residents, one works in NJ. From NJ's site:

"Married/CU couples both nonresidents: Only one has New Jersey income

If you and your spouse were nonresidents for the entire tax year, and only one of you has income from New Jersey sources, the spouse with income from New Jersey may file a nonresident return using the Married/Civil Union Filing Separately status. The spouse may also use that status, even if you filed a joint federal return. You have the option of filing a joint nonresident return, but you will have to combine your income and deductions."

This makes it seem like the spouse who doesn't have any NJ income has to file as well, but that doesn't make sense...can anyone clarify? Thanks!

Best answer by TomD8

I think the NJ Non-resident tax instruction booklet is a bit clearer:

"If both you and your spouse were nonresidents for the entire tax year, and only one of you had income from New Jersey sources, that spouse can file a separate New Jersey return even if a joint federal return was filed. The spouse with income from New Jersey sources calculates income and exemptions as if a federal married, filing separate return had been filed. You have the option of filing a joint return, but in that case, your joint income would be reported in column A of Form NJ-1040NR."

https://www.state.nj.us/treasury/taxation/pdf/current/1040nri.pdf

If the spouse with NJ income chooses to file separately, only that spouse has to file an NJ return.

V

Vanessa A

If you file a joint NJ return, then you will need to include the spouses income that doesn't work in NJ.

To avoid including the spouses income that doesn't work in NJ, you would have to file a separate return for NJ. As stated, you can still file a joint return for federal and you can still file a joint return for your resident state.

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A

AG76Author

thanks

T

TomD8Answer

I think the NJ Non-resident tax instruction booklet is a bit clearer:

"If both you and your spouse were nonresidents for the entire tax year, and only one of you had income from New Jersey sources, that spouse can file a separate New Jersey return even if a joint federal return was filed. The spouse with income from New Jersey sources calculates income and exemptions as if a federal married, filing separate return had been filed. You have the option of filing a joint return, but in that case, your joint income would be reported in column A of Form NJ-1040NR."

https://www.state.nj.us/treasury/taxation/pdf/current/1040nri.pdf

If the spouse with NJ income chooses to file separately, only that spouse has to file an NJ return.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.