NJ Income Tax – UI/DI/FLI Credits
You can take credit on your New Jersey tax return for any excess unemployment insurance (UI)/workforce development partnership fund (WF)/supplemental workforce fund (SWF) contributions, disability insurance (DI) contributions, and/or family leave insurance (FLI) contributions withheld by two or more employers. For 2019, the maximum employee contributions were:
How to Claim a Credit
- UI/WF/SWF — $146.20;
- DI — $58.48;
- FLI — $27.52.
If you had two or more employers and you contributed more than the maximum amount(s), you should complete Form NJ-2450
to claim a credit. If you had only one
employer, you cannot file Form NJ-2450. If any single employer incorrectly withheld more than the maximum amount(s), you must contact that employer for a refund. If you are filing a joint return and both of you had excess contributions withheld, you must complete separate forms for each of you.
Your W-2s must show the employer's New Jersey Taxpayer Identification Number or approved private plan number. In addition, the amounts of your UI/WF/SWF, DI, and FLI contributions must be shown on the W-2s you provide. Your claim will be denied if your W-2s do not include this information.
The contribution amounts are different every year. You must file the NJ-2450 for the same tax year as the tax return you are filing. Prior year forms are available online
If Your Claim is Rejected
If your credit is denied because all
New Jersey Department of Labor and Workforce Development requirements are not met, you must refile your claim using the Labor Department's Form UC-9A, “Employee’s Claim for Refund of Excess Contributions
Additional information on these contributions is available on the Department of Labor and Workforce Development