nj-income-taxBuilt by Michael Cutajar and the OpenAccountants team New Jersey gross income tax on Forms NJ-1040 and NJ-1040NR for 2026 and 2025: residency, income categories and loss netting, rate schedules, exemptions, retirement exclusions, property tax deduction or credit, NJEITC, Child Tax Credit, credit for tax paid to New York, depreciation and section 179 adjustments, estimates, extension and penalties.