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It details what to report for digital assets, including NFTs and virtual currencies, and how to indicate related income on the return. The document also outlines identity, filing status, exemptions, dependent information, income categories, major schedules, deductions, use tax, shared responsibility payment, withholdings, and credits such as the earned income tax credit and wounded warrior caregivers credit.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/new-jersey-resident-return-nj-1040/301339/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/new-jersey-resident-return-nj-1040/301339.png","ImageObject",442,249,{"name":88,"@type":89},"Mabel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who should file Form NJ-1040 and what residency types does it cover?","Question",{"text":108,"@type":109},"Form NJ-1040 is for New Jersey residents, including full-year residents and part-year residents. 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See page 35.  \n-1  \nFile Electronically  \nBefore you fill out a paper form, consider these reasons why you should file electronically using NJ E-File or New Jersey Online Filing:  \n• Fastest and most secure way to complete your return  \n• Easy and accurate  \n• Direct deposit available  \nNJ E-File  \nYou can file your Form NJ-1040 for 2025 using NJE-File, whether you are a full-year resident or a partyear resident. Use tax software you purchase, go to an online tax preparation website, or have a tax preparer file your return. (You can file both federal and State Income Tax returns.)  \nNew Jersey Online Filing  \nUse the free New Jersey Online Filing Service to file your 2025 NJ-1040 return. It’s simple and easy to follow the instructions, complete your NJ tax return, and file it online. Any resident (or part-year resident) can use it to file their 2025 NJ-1040 for free.  \nINSERT  \n􀂨  \nState of New Jersey  \nDepartment of the Treasury  \nDivision of Taxation  \nDear Taxpayer,  \nWe are pleased to introduce this year’s NJ-1040 return and instructions, which are enclosed for your convenience.  \nIncome from digital assets is reportable on the New Jersey Income Tax Return. If you received or sold, exchanged, or otherwise disposed of a digital asset or any financial interest in a digital asset, you must fill in the “Yes” oval on page one of your return and report the income in the appropriate category.  \nDigital Assets include:  \n• Non-fungible tokens (NFTs); and  \n• Virtual currencies such as cryptocurrencies and stable coins.  \nWe also want to remind taxpayers that you can save time by using our simple and convenient online e-filing service, which allows most New Jerseyans to file a tax return for free. You can start the return now and finish it on another day without losing any information, and easily upload copies ofW-2s and other documents. Get started by visiting our website [at](at nj.gov/treasury/taxation)[ nj.gov/treasury/taxation](at nj.gov/treasury/taxation).  \nOur website offers a range of self-service options for individual taxpayers to easily file State tax returns, check the status of a refund, and make payments online. The website also features comprehensive resources – including frequently asked questions and detailed tax guides – to help you navigate the filing process.  \nAs always, be vigilant in taking precautions to avoid scams. We will never initiate conversation through unsolicited text messages or e-mail requests asking you to give out identifiable information. You can use our website to keep updated on current phishing scams and access additional resources.  \nPlease feel free to contact us if you have any questions. I wish you and your family all the best in the New Year.  \nSincerely,  \nMarita R. Sciarrotta Director  \nDivision of Taxation  \nTable of Contents  \nWhen to File ............................................................................................................ 4  \nExtension of Time to File ......................................................................................... 4  \nTaxpayer Identification ............................................................................................. 5  \nPart-Year Residents ................................................................................................ 5  \nDigital Assets .........................................................................","cbCaiiS9ua4fpkWM","https://ap.wps.com/l/cbCaiiS9ua4fpkWM","pdf",1528376,"English","# When to File\n## Extension of Time to File\n# Taxpayer Identification\n## Part-Year Residents\n## Digital Assets\n# Filing Status\n## Exemptions\n## Dependent Information\n# Income\n## Schedule NJ-DOP—Disposition of Property\n## Schedule NJ-BUS-1—Business Income Summary\n## Pension/Retirement Exclusion and Other Retirement Income Exclusion\n# Deductions\n## Property Tax Deduction/Credit\n## Calculating Your Tax Liability\n## Credit for Income Taxes Paid to Other Jurisdictions\n## Schedule NJ-COJ—Taxes Paid to Other Jurisdiction\n## Use Tax Due\n## Shared Responsibility Payment\n## Withholdings/Payments\n## New Jersey Earned Income Tax Credit\n## Wounded Warrior Caregivers Credit\n## Child and Dependent Care Credit","[{\"question\":\"Who should file Form NJ-1040 and what residency types does it cover?\",\"answer\":\"Form NJ-1040 is for New Jersey residents, including full-year residents and part-year residents. The booklet includes guidance for both groups.\"},{\"question\":\"What digital assets must be reported on the NJ-1040 return?\",\"answer\":\"Digital assets include non-fungible tokens (NFTs) and virtual currencies such as cryptocurrencies and stable coins. If you received, sold, exchanged, or otherwise disposed of a digital asset or financial interest, you must select “Yes” on page one and report the income in the proper category.\"},{\"question\":\"What filing options are provided for completing the return?\",\"answer\":\"The booklet recommends filing electronically through NJ E-File or the free New Jersey Online Filing service. It notes direct deposit availability and allows starting the return and finishing later without losing information.\"}]","New Jersey Resident Return (NJ-1040) | PDF",1789781165,25]