Tuesday, January 7, 2014

WHAT’S NEW FOR NJ STATE TAXES FOR 2013


The 2013 NJ-1040, supplemental forms and schedules (except for the NJ-BUS forms), and instruction booklet are now available at the NJ Division of Taxation website.  Click here.

The NJ-1040 available on the website has a new look.  For one – it is no longer red.  However the format is the same, and there is no change to the tax rates or tax rate schedules.

Here, according to the instruction booklet, is what is new for 2013 -

• Excludable Pensions, Annuities, and IRA Withdrawals (Line 19b). You must enter on this new line the excludable portion of any distribution from a pension, annuity, or IRA to which you made contributions.

• Alternative Business Calculation Adjustment. The percentage used to calculate the Alternative Business Calculation Adjustment on Schedule NJ-BUS-2 increases to 20 percent for 2013 as part of a five-year phase-in. If you have losses in certain business-related income categories, you will use this percentage to calculate an adjustment to your taxable income.

• Girl Scouts Councils in New Jersey Fund. This fund joins the list of charitable funds to which you can contribute when filing your New Jersey return.  

• Change of Address Oval. If you are filing a paper return and your address has changed since you last filed, or if any of the address information on your preprinted mailing label is incorrect, fill in the new “Change of Address” oval on Form NJ-1040 or NJ-1040NR.

• Check Amount Boxes. If you owe tax and are enclosing a check or money order with your paper return, enter your payment amount in the boxes below the signature line on the first page of Form NJ-1040.  

As I no longer live in NJ I no longer get the NJ-1040 package in the mail.  I will need to wait until a client gives me the 2013 package.

TTFN

No comments: