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Covers tax-exempt government debt obligations at state and federal levels, qualifying distributions from New Jersey qualified investment funds, mutual fund distributions tied to federal debt interest, and earnings from qualified tuition programs including NJBEST and 529A ABLE. Provides rules for reporting taxable versus nontaxable debt obligations for residents and nonresidents and clarifies capital-gain treatment for exempt bonds.",{"@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":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/nontaxable-investment-income-understanding-income-tax/304815/",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/nontaxable-investment-income-understanding-income-tax/304815.png","ImageObject",442,249,{"name":88,"@type":89},"Jordan Avery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which types of investment income are generally taxable in New Jersey?","Question",{"text":108,"@type":109},"Most investment income is taxable as interest, dividends, or capital gains. The guidance lists specific exceptions that are exempt from tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What interest income can be exempt from New Jersey tax?",{"text":113,"@type":109},"Exempt categories include interest and gains from New Jersey government debt obligations, federal government debt obligations such as U.S. Savings Bonds and Treasury Bills, and certain distributions from New Jersey qualified investment funds and qualified State tuition programs.",{"name":115,"@type":106,"acceptedAnswer":116},"How should exempt and taxable debt obligations be reported by residents and nonresidents?",{"text":117,"@type":109},"The document states that interest and gains from debt obligations of other states and local governments are taxed in New Jersey and must be reported on the appropriate resident or nonresident return. It also provides separate treatment for reporting nontaxable versus taxable debt obligations.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304815,1789817695,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":79},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Nontaxable Investment Income  \nUnderstanding Income Tax  \nNew Jersey’s State animal is the horse.  \nTaxable Debt Obligations..................................................................................................................................... 2  \nGain or Loss From Sale.......................................................................................................................................... 2  \nQualified Investment Funds ................................................................................................................................. 3  \nNontaxable .................................................................................................................................................................................................. 3  \nTaxable.......................................................................................................................................................................................................... 3  \nMutual Funds ......................................................................................................................................................... 3  \nUnit Investment Trusts ......................................................................................................................................... 3  \nState Tuition Program Accounts ......................................................................................................................... 5  \nNontaxable .................................................................................................................................................................................................. 5  \nTaxable.......................................................................................................................................................................................................... 5  \nState 529A Achieving a Better Life Experience (ABLE) Accounts......................... Error! Bookmark not defined.  \nNontaxable..................................................................................................................................... Error! Bookmark not defined.  \nTaxable.......................................................................................................................................................................................................... 5  \nTaxability of Federal and New Jersey Debt Obligations ................................................................................... 6  \nFederal Securities...................................................................................................................................................................................... 6  \nBonds Issued by New Jersey Authorities ......................................................................................................................................... 8  \nReporting Nontaxable and Taxable Debt Obligations ...................................................................................... 9  \nResidents...................................................................................................................................................................................................... 9  \nNonresidents .............................................................................................................................................................................................. 9  \nConnect With Us.................................................................................................................................................. 10  \nNontaxable Investment Income  \nUnderstanding Income Tax  \nMost investment income is taxable in New Jersey as interest, dividends, or capital gains.  \nHowever, some interest income is exempt from tax, including:  \n• Interest and gains from government debt obligations (such as bonds) of the State of New Jerse","cbCaiokAnJf1oKey","https://ap.wps.com/l/cbCaiokAnJf1oKey","pdf",401642,10,"English","# Nontaxable Investment Income\n## Understanding Income Tax\n## Taxable Debt Obligations\n## Gain or Loss From Sale\n## Qualified Investment Funds\n## State Tuition Program Accounts\n## Taxability of Federal and New Jersey Debt Obligations\n## Reporting Nontaxable and Taxable Debt Obligations\n## Connect With Us","[{\"question\":\"Which types of investment income are generally taxable in New Jersey?\",\"answer\":\"Most investment income is taxable as interest, dividends, or capital gains. The guidance lists specific exceptions that are exempt from tax.\"},{\"question\":\"What interest income can be exempt from New Jersey tax?\",\"answer\":\"Exempt categories include interest and gains from New Jersey government debt obligations, federal government debt obligations such as U.S. Savings Bonds and Treasury Bills, and certain distributions from New Jersey qualified investment funds and qualified State tuition programs.\"},{\"question\":\"How should exempt and taxable debt obligations be reported by residents and nonresidents?\",\"answer\":\"The document states that interest and gains from debt obligations of other states and local governments are taxed in New Jersey and must be reported on the appropriate resident or nonresident return. It also provides separate treatment for reporting nontaxable versus taxable debt obligations.\"}]","Nontaxable Investment Income - Understanding Income Tax | PDF"]