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1 2021 Form NJ-1040X
Use of Form NJ-1040X When to File
You must use Form NJ-1040X for the appropriate tax year to File Form NJ-1040X only after you have filed your original
change (amend) any information reported on your original resident Income Tax return and you need to change the origi-
resident Income Tax return (Form NJ-1040 or return that was nal return. You cannot use Form NJ-1040X to file an original
filed using approved vendor software). If you have already filed resident return.
a 2021 resident Income Tax return and you need to change any
of the information reported or provide information that was Where to File
missing, you must use the 2021 Form NJ-1040X. Failure to use Mail Amended Returns (Form NJ-1040X) to:
Form NJ-1040X to amend a resident return will delay the State of New Jersey
processing of your return and/or refund. Division of Taxation
Revenue Processing Center
Note: You must fill out both the “As Originally Reported”
PO Box 664
and “Amended” columns of Form NJ-1040X com-
Trenton NJ 08646-0664
pletely, even though certain items in the “Amended”
column are not being amended. Name and Social Security Number
Time Period for Refunds. Amended returns claiming a refund Your name and Social Security number must be entered on Form
must be filed within three years from the time the return was NJ-1040X and all accompanying schedules. If you are filing a
filed or two years from the time the tax was paid, whichever joint return, include both Social Security numbers in the same
is later. If the return is not received within this time limit, it order as on the original return.
will be considered past the statute and the refund claim will be
disallowed. Taxpayer Signature
You must sign and date your NJ-1040X in blue or black ink.
Amending Nonresident Returns. New Jersey does not have Both husband and wife/civil union partners must sign a joint
a separate form for amending nonresident returns. To amend a amended return. A return without the proper signatures cannot
nonresident return, use Form NJ-1040NR for the appropriate tax be processed.
year and check the box at the top of the return. Do not use Form
NJ-1040X to amend a nonresident return. Tax Preparers
Anyone who prepares a return for a fee must sign the return as a
Enclosures with Form NJ-1040X “Paid Preparer” and enter their Social Security number or federal
If you are amending an item of income, deduction, or credit that pre parer tax identification number. Include the company or cor-
requires supporting documents, you must enclose the applicable poration name and federal identification number if applicable. A
schedule or form when filing Form NJ-1040X. tax preparer who fails to sign the return or provide a tax identifi-
Forms W-2 and 1099. You must enclose copies of your W-2s cation number may incur a $25 penalty for each omission.
and/or 1099s with Form NJ-1040X if you are amending (by
increasing) taxes withheld or if you are claiming excess New Calendar Year or Fiscal Year Ended
Like the resident Income Tax return, Form NJ-1040X is differ-
Jersey unemployment insurance/workforce development partner-
ent for each year. The calendar year or fiscal year must be the
ship fund/ supplemental workforce fund contributions, family
same as the year covered by the original return that is being
leave insurance contributions, and/or disability insurance
amended. Example: John Smith discovers an error on his 2020
contributions.
New Jersey resident Income Tax return while preparing his tax
Returns Filed Electronically. If you filed your original return return for 2021. To correct the error on his 2020 tax return, he
electronically, enclose with Form NJ-1040X all supporting must file Form NJ-1040X for Tax Year 2020. The calen dar year
schedules or forms (W-2, Schedules NJ-COJ and NJ-DOP, on his NJ-1040X will be 2020 even though he is preparing the
NJ-BUS-1, NJ-BUS-2, NJK-1, etc.) that you would have en- NJ-1040X in 2022.
closed if you had filed the original return on paper — including
those that support items that are not being amended.
Line-by-Line Instructions
Name and Address Social Security Number
Print or type your name(s), complete address, and ZIP Code in Enter your Social Security number in the space provided on
the space provided on the return. If filing jointly, list the names the return. If you are married or a civil union couple and filing
of both spouses/civil union partners in the same order as on a joint amended return, report both filers’ numbers in the order
the original return. Check the “Change of Address” box if your in which the names were listed on the original return. If you
address has changed since the last time you filed a New Jersey are filing separately, you must also enter your spouse’s/civil
return. union partner’s Social Security number. If the Social Security
number(s) is different than that reported on your original return,
indicate the origi nal number(s) in the space provided on page 3
of Form NJ-1040X.
