New Jersey Taxes for F-1 Students: NJ-1040NR Questions
What an F-1 student should check about New Jersey-source wages, state residency, and Form NJ-1040NR.
New Jersey applies its own residency and income thresholds. A federal Form 1040-NR does not automatically mean that New Jersey considers you a nonresident, and a New Jersey return is not always required simply because a W-2 lists the state. The applicable New Jersey form depends on the facts.
Check residence and New Jersey income
Record where you lived, whether you moved during the year, and where you physically worked. The New Jersey Division of Taxation says nonresidents with New Jersey-source income may need Form NJ-1040NR. A part-year resident can have additional reporting steps if income was received in both periods.
Review W-2 New Jersey wages and withholding. A refund of withholding can sometimes require filing even when the amount of tax ultimately owed is low. Apply the year’s filing threshold.
Reconcile federal and state figures
New Jersey does not use every federal income-tax definition or treaty result in the same way. Check how wages, scholarships, and other payments are treated on the state return. Keep the federal Form 1040-NR, W-2, and 1042-S with your records so differences are explainable.
If you worked in New York and lived in New Jersey, check both states; an out-of-state wage allocation and a credit can become relevant. Do not assume one filing covers both.
Review draft coverage before filing
TaxCurb may produce a New Jersey nonresident state draft for supported wage situations, but a draft needs line-by-line review and may not cover every income type, allocation, or credit. Use the current NJ-1040NR instructions and another qualified method if the case goes beyond the supported draft.
What to do next
Determine the state relationship first, then review NJ-1040NR eligibility and every line of any prepared draft.
Related guides
Topics: New Jersey tax, NJ-1040NR, F-1 visa
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.