GIT-6 - May 2026 - Part-Year Residents and Nonresidents - Understanding Income Tax

Sep 19, 2026

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GIT-6 (May 2026) explains New Jersey income tax residency for part-year residents and nonresidents. It covers how residency is determined, including domicile, permanent home, and relevant circumstances such as military service connections and moves in or out of New Jersey. The bulletin outlines filing threshold concepts, requirements for part-year resident and part-year nonresident returns, and how residents and nonresidents are taxed. It also guides readers on completing the applicable forms and provides sample returns and examples.

LanguageEnglish

CategoryForms

FormatPDF

Pages40

Reading Time14 min

AccessFree to download

Determining Residency

Domicile

Permanent Home

Income Filing Threshold

Part-Year Resident or Part-Year Nonresident

Filing Requirements

Both Part-Year Resident and Nonresident

Examples

How Residents and Nonresidents Are Taxed

Residents

Nonresidents

Pennsylvania residents

Completing a Part-Year Resident Return

Completing a Part-Year Nonresident Return

Sample Returns

Part-Year Residents and Nonresidents Understanding Income Tax View of a home on Spring Lake. Determining Residency......................................................................................................................................... 2 Domicile ......................................................................................................................................................................................................... 2 Permanent Home ....................................................................................................................................................................................... 3 Income Filing Threshold ....................................................................................................................................... 3 Part-Year Resident or Part-Year Nonresident .................................................................................................... 4 Filing Requirements ..................................................................................................................................................................................4 Both Part-Year Resident and Nonresident ......................................................................................................... 5 Examples........................................................................................................................................................................................................ 5 How Residents and Nonresidents Are Taxed ..................................................................................................... 6 Residents ....................................................................................................................................................................................................... 6 Nonresidents................................................................................................................................................................................................ 6 Pennsylvania residents................................................................................................................................................................... 6 Completing a Part-Year Resident Return............................................................................................................ 7 Completing a Part-Year Nonresident Return ................................................................................................... 22 Sample Returns ........................................................................................................................................................................................ 30 Connect With Us.................................................................................................................................................. 40 GIT-6 May 2026 Part-Year Residents and Nonresidents Understanding Income Tax This bulletin explains: 1. Determining your residency; 2. Your tax responsibilities; 3. How to complete a part-year New Jersey Income Tax return; and 4. When a part-year resident must file both resident and nonresident Income Tax returns. Determining Residency For Gross Income Tax residency determination issues regarding a military service member and their spouse, New Jersey follows the federal Servicemembers Civil Relief Act, 50 U.S.C. § 3901, et seq, which includes the Military Spouses Residency Relief Act and Veterans Auto and Education Improvement Act of 2022. If you are not a current military service member and/or the spouse of an active service member, your residency is determined by where you were domiciled during the tax year. If you moved in to or out of New Jersey for part of the year, you are apart-year resident and may need to file a resident tax return to report the income received for the

FAQs

How does New Jersey determine residency for part-year residents and nonresidents?

Residency is determined by where you were domiciled during the tax year. If you moved into or out of New Jersey for part of the year, you are generally treated as a part-year resident and may need to file a resident return. If you are not domiciled in New Jersey but earned income from New Jersey sources, you may need to file as a nonresident.

What is domicile in the context of GIT-6?

Domicile is the place and state you consider your permanent home—the place you intend to return to after an absence. You have only one domicile, even if you have multiple places to live, and it continues until you establish a new permanent home elsewhere.

What conditions affect whether New Jersey treats you as a resident for tax purposes?

If New Jersey is your domicile, you are generally considered a resident unless you did not maintain a permanent home in New Jersey, you maintained a permanent home outside New Jersey, and you did not spend more than 30 days in New Jersey during the year.

Sep 19, 2026

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