New Jersey Tax Form NJ-1040 should be filed if your residency status is:
- New Jersey was your domicile (permanent legal residence) for the entire year; or
- New Jersey was not your domicile, but you maintained a permanent* home in New Jersey for the entire year and you spent more than 183 days in New Jersey. (If you are a member of the Armed Forces stationed here and New Jersey is not your domicile, you are not a resident under this definition.)
And:
- Single or Married, filing separate return with a gross income of $10,000 or more
- Married, filing joint return, Head of household, or Qualifying widow(er) with a gross income of $20,000 or more


