New Jersey was not your domicile, but you maintained a permanent* home in New Jersey for the entire year and you spent more than 183 days in New Jersey. (If you are a member of the Armed Forces stationed here and New Jersey is not your domicile, you are not a resident under this definition.)
Part-Year Resident File Form NJ-1040 (Resident Return) as a part-year resident if: You met the definition of resident for only part of the year.
NOTE: Both part-year resident (Form NJ-1040) and part-year nonresident (Form NJ-1040NR) returns may have to be filed when a partyear resident receives income from New Jersey sources during the period of nonresidence.
Nonresident File Form NJ-1040NR (Nonresident Return) as a nonresident if:
- New Jersey was not your domicile, and you spent 183 days or less here; or
- New Jersey was not your domicile, you spent more than 183 days here, but you did not maintain a permanent* home here.
You may also be considered a nonresident for New Jersey income tax purposes if you were domiciled in New Jersey and you met all three of the following conditions for the entire year:
- You did not maintain a permanent home in New Jersey; and
- You did maintain a permanent home outside of New Jersey; and
- You did not spend more than 30 days in New Jersey.
