New Jersey Tax Form NJ-1040 should be filed if your residency status is:
- New Jersey was not your domicile, and you spent 183 days or less here; or
- New Jersey was not your domicile, you spent more than 183 days here, but you did not maintain a permanent* home here
- You may also be considered a nonresident for New Jersey income tax purposes if you were domiciled in New Jersey and you met all three of the following conditions for the entire year:
- You did not maintain a permanent home in New Jersey; and
- You did maintain a permanent home outside of New Jersey; and
- You did not spend more than 30 days in New Jersey
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


