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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7); Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

NJ Income Tax – How and When to Amend

You must file an amended New Jersey tax return if:

  • You need to correct or change your New Jersey return; or
  • The Internal Revenue Service (IRS) made changes to your federal return that changes your New Jersey tax.

Filing an Amended Return
You must submit all supporting documents – including documents for items not being amended. This includes:

  • Schedules for any deductions or credits;
  • Supporting documents; and
  • Wage and tax statements (W-2s, 1099s).

An amended return must be filled out completely, even if you are only amending one line. You cannot change your filing status after the filing deadline has passed, unless you have changed your filing status for federal purposes.

Which Form to Use  
Residents.
File Form NJ-1040X for the appropriate year. You must file a paper Form NJ-1040X, whether your original return was filed electronically or on paper. Include an explanation of the changes in the space provided on page three of the return.

Nonresidents.
File Form NJ-1040NR for the appropriate year, and write the word "Amended" in bold letters in the upper right hand corner of the return. There is no special form for amending nonresident returns.

When to File 
You can amend your return at any time, but to claim a refund, the amended return must be filed within three years from the original due date of the return or two years from the time the tax was paid, whichever is later.

If the IRS changes the amount of your federal earned income credit, which changes your New Jersey Earned Income Tax Credit, you must file an amended New Jersey return within 90 days of the date of the notification.

When Not to Amend  
Amending your return means filing a new tax form. You cannot file an amended return until after your original return has been received and processed. You can check the status of your return. If you need more information, contact the Customer Service Center at 609-292-6400.

Do not amend if you have not actually mailed or electronically filed your return yet. Just open your return and make any changes, then file it.

Do not amend if your return is still pending. You must wait until the return is processed before amending.

You also should not amend if you received a notice from us that does not specifically tell you to amend (e.g. we changed your math error corrections, request for additional forms, etc.). Just follow the instructions in the notification.


Last Updated: Tuesday, 08/18/20