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1 2023 Form NJ-1040X
Use of Form NJ‑1040X When to File
You must use Form NJ-1040X for the appropriate tax File Form NJ-1040X only after you have filed your
year to change (amend) any information reported original resident Income Tax return and you need
on your original resident Income Tax return (Form to change the original return. You cannot use Form
NJ‑1040 or return that was filed using approved ven- NJ‑1040X to file an original resident return.
dor software). If you have already filed a 2023 resident
Income Tax return and you need to change any of
the information reported or provide information that Where to File
was missing, you must use the 2023 Form NJ‑1040X. Mail Amended Returns (Form NJ-1040X) to:
Failure to use Form NJ‑1040X to amend a resident State of New Jersey
Division of Taxation
return will delay the processing of your return and/
Revenue Processing Center
or refund.
PO Box 664
Note: You must fill out both the “As Originally Re- Trenton NJ 08646‑0664
ported” and “Amended” columns of Form
NJ‑1040X completely, even though certain Name and Social Security Number
items in the “Amended” column are not being Your name and Social Security number must be en-
amended. tered on Form NJ-1040X and all accompanying sched-
ules. If you are filing a joint return, include both Social
Time Period for Refunds. Amended returns claim-
Security numbers in the same order as on the original
ing a refund must be filed within three years from the
return.
time the return was filed or two years from the time
the tax was paid, whichever is later. If the return is not
received within this time limit, it will be considered past Taxpayer Signature
the statute and the refund claim will be disallowed. You must sign and date your NJ-1040X in blue or
black ink. Both husband and wife/civil union part‑
Amending Nonresident Returns. New Jersey does ners must sign a joint amended return.A return
not have a separate form for amending nonresident without the proper signatures cannot be processed.
returns. To amend a nonresident return, use Form
NJ-1040NR for the appropriate tax year and check
the box at the top of the return. Do not use Form Tax Preparers
NJ‑1040X to amend a nonresident return. Anyone who prepares a return for a fee must sign
the return as a “Paid Preparer” and enter their Social
Security number or federal pre parer tax identification
Enclosures with Form NJ‑1040X number. Include the company or corporation name
If you are amending an item of income, deduction, or and federal identification number if applicable. A tax
credit that requires supporting documents, you must preparer who fails to sign the return or provide a tax
enclose the applicable schedule or form when filing identification number may incur a $25 penalty for each
Form NJ-1040X. omission.
Forms W‑2 and 1099. You must enclose copies of
your W‑2s and/or 1099s that show New Jersey In- Calendar Year or Fiscal Year Ended
come Tax withheld. Include copies even if you are not Like the resident Income Tax return, Form NJ-1040X
amending the amount of tax withheld. Also include is different for each year. The calendar year or fiscal
copies if you are claiming excess New Jersey unem- year must be the same as the year covered by the
ployment insurance/workforce development partner- original return that is being amended. Example: John
ship fund/ supplemental workforce fund contributions Smith discovers an error on his 2022 New Jersey resi-
and/or family leave insurance contributions. dent Income Tax return while preparing his tax return
for 2023. To correct the error on his 2022 tax return,
Returns Filed Electronically. If you filed your origi- he must file Form NJ‑1040X for Tax Year 2022. The
nal return electronically, enclose with Form NJ-1040X calen dar year on his NJ‑1040X will be 2022 even
all supporting schedules or forms (W‑2, Schedules though he is preparing the NJ‑1040X in 2024.
NJ‑COJ and NJ‑DOP, NJ‑BUS‑1, NJ‑BUS‑2, NJK‑1,
etc.) that you would have enclosed if you had filed the
original return on paper — including those that support
items that are not being amended.
