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I am confused. If anyone's from New Jersey and knows this please answer. On the NJ-1040NR form, the income needs to be stated at line 14 in two columns, one earned in state and one from everywhere. The language in the instruction form is contradictory.

At one place it says:

"Enter on Lines 14 through 26 the amount of income received while a nonresident of New Jersey during the taxable year for each of the various categories of income."

I take this to mean that I should only specify what I earned everywhere during the duration I stayed in NJ as a non-resident. At another place, this qualification seems to be absent. So should I mention all my earnings for the whole year from everywhere?

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  • I have to admire the simplicity of some states' tax forms: enter these numbers from your federal form , subtract, make minor adjustments for how our state does things differently, done.
    – keshlam
    Commented Mar 25, 2015 at 19:27
  • Many (most?) states distinguish between part-year residents (those who are residents in the state at the beginning of the year but move to another state and establish residence there during the year, or those who are residents of another state at the beginning of the year but move into the state and establish residence there) and non-residents (those who reside in another state but have income attributable to the state. Often, these two types of people fill out different tax return forms. Which are you? Commented Mar 25, 2015 at 19:29
  • I fixed that, sorry for the confusion. I am a non-resident of NJ. Commented Mar 25, 2015 at 23:19
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    You are a nonresident for the entire year even if you were physically in New Jersey (possibly even living in a rental apartment) for some length of time. So you get to declare all your income in two categories: that which is attributable to NJ and that which is not. Many states' income tax rules say, in essence, compute our state tax as if you were a resident: you owe us this amount multiplied by a factor which is (income attributed to NJ)/(total income). Commented Mar 26, 2015 at 2:03

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I think I have an answer. After double checking with a few people, it appears that the correct answer is to input all my income, from all sources during the tax year of 2014. The language means to say that, "for the taxable year, for which I am to be considered a nonresident of NJ, input the amount of income (gross) earned from all sources, inside and outside NJ."

I think it is a poor choice of the word "while".

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