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Division of Taxation

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Amending a Return

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 and it impacts your New Jersey Income Tax.

Filing an Amended Return

When you file an amended return it is important to remember the following:

• You must fill out the amended return completely, even if you are only changing one line on the return;
• You cannot change your filing status after the filing deadline has passed, unless you have changed your filing status for federal purposes;
• Submit all supporting documents, even for items not being amended.

Supporting documents include:

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

How to Amend

Currently, we only provide a paper option for filing an amended return. Some third-party software companies or tax practitioners may offer an electronic filing option.

The following information is only for forms we provide:

Residents. File Form NJ-1040X for the appropriate year. Include an explanation of the changes in the space provided on page three of the return.

Nonresidents. We do not have a separate amended form for 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.

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

When you file an amended return you are filing a new tax form. You cannot file an amended return until after your original return has been received and processed.

Do not amend your return if:

• You have not actually mailed or electronically filed your return yet. Just open your return and make any changes, then file it;
• Your return is still pending. You must wait until the return is processed before amending;
• You received a notice from us and it does not specifically tell you to amend your return. Just follow the instructions in the notice.