3
Line-by-Line Instructions
2015 Tax Rate Schedules
For ling status:
Single
Married/CU Partner, Filing Separate Return
Table A
If
Line
39 is:
$ 0 $ 20,000 .014 – $ 0 _________
20,000 35,000
.0175 – 70.00 _________
35,000 40,000
.035 – 682.50 _________
40,000 75,000 .05525 – 1,492.50 _________
75,000 500,000 .0637 – 2,126.25 _________
500,000 and over .0897 – 15,126.25 _________
SubtractOver But Not Over
Multiply
Line
39 by:
Your Tax
If
Line
39 is:
$ 0 $ 20,000 .014 – $ 0 _________
20,000 50,000 .0175 – 70.00 _________
50,000 70,000 .0245 – 420.00 _________
70,000 80,000
.035 – 1,154.50 _________
80,000 150,000 .05525 – 2,775.00 _________
150,000 500,000
.0637 – 4,042.50 _________
500,000 and over .0897 – 17,042.50 _________
Table B
For ling status:
Married/CU Couple, Filing Joint Return
Head of Household
Qualifying Widow(er)/Surviving CU Partner
SubtractOver But Not Over
Multiply
Line
39 by:
Your Tax
Credit for Income Taxes Paid to Other
Jurisdiction(s) - Line 41
If you are amending your credit for income taxes paid to other
juris dic tions, complete the calculations on Page 3 of Form
NJ‑1040X with your amended gures. See the Form NJ‑1040
instruc tions for information on calculating the credit.
New Jersey Earned Income Tax Credit -
Line 51
If you are amending your return to apply for the New Jersey
earned income tax credit, you must enter an amount on each line
in the “As Originally Reported” and “Amended” columns, even
though certain items are not being amended. In the “Explanation
of Changes” box on Page 3 of Form NJ‑1040X, enter your Fed-
eral earned income credit amount. (Civil union couples, enter the
Federal earned income credit amount you would have been eli-
gible to receive on a joint Federal return. See the Form NJ‑1040
instructions.) Then enter 30% of your Federal earned income
credit in the “Amended” column for Line 51. The Division of
Taxation audits returns to ensure compliance with the eligibility
requirements for this credit. You may be asked to provide ad-
ditional documentation to support your claim.
Refund Previously Issued From Original
Return - Line 57
If you were previously issued a refund for your 2015 resident
return, enter the amount of the refund you actually received in
both columns, “As Originally Reported” and “Amended.” This
amount may be different than the amount originally requested on
Form NJ‑1040. If you were not previously issued a refund, make
no entry.
Balance Due or Refund (Lines 59 and 60)
Payments. If your New Jersey Total Tax and Penalty (Line 47)
is larger than your Net Payments (Line 58), you have a bal-
ance due. Subtract Line 58 from Line 47 and enter the result on
Line 59. Payment may be made by:
Check or Money Order, payable to “State of New Jersey
– TGI.” Enter the amount of your payment in the boxes
below the signature line on the front of the return.
Electronic Check (e-check), from the Division’s website
(www.state.nj.us/treasury/taxation/). E‑check payments can
also be made by contacting the Division’s Customer Ser-
vice Center at 609‑292‑6400 or by visiting a regional of-
ce (see page 4). Do not enter the payment amount in the
boxes on the front of the return. You will need your social
security number and date of birth to make a payment. Note:
E-check payments made using an account that is funded
from a nancial institution outside the United States will
not be accepted.
Credit Card, online (www.state.nj.us/treasury/taxation/)
or by phone (1‑888‑673‑7694) using a Visa, American
Express, MasterCard, or Discover credit card. Credit card
payments can also be made by contacting the Division’s
Customer Service Center at 609‑292‑6400 or by visiting a
regional ofce (see page 4). A usage fee will be added to
the total tax payment. Do not enter the payment amount in
the boxes on the front of the return.
Note: Penalties and interest are imposed whenever tax is
paid after the original due date of Form NJ-1040.
See “Penalties, Interest, and Collection Fees” in the
Form NJ-1040 instructions.
Refunds. If your Net Payments (Line 58) are larger than your
New Jer sey Total Tax and Penalty (Line 47), you have overpaid
your tax. Subtract Line 47 from Line 58, enter the result on
Line 60, and then complete Line 61.
Amount to be Refunded/Credited to Your
2016 Tax (Lines 61A and B)
Enter on:
♦ Line 61A the amount of overpayment (Line 60) to be
refunded to you; and/or
♦ Line 61B the amount of overpayment to be credited against
your 2016 tax liability.
Explanation of Changes
In the space provided, explain the reason for changes to income,
deduc tions, and/or credits as originally reported. If additional
space is needed, enclose a statement which includes your name
and social security number.