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New Jersey Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in New Jersey must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: New Jersey gross income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

However, when resident employees perform all their services outside the state, their wages are subject to New Jersey withholding only to the extent the New Jersey tax exceeds the other state's withholding tax on the same wages.

Employee Withholding Exemption Forms: New Jersey Form NJ-W4 may be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings, or the federal form can be substituted for state purposes. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: New Jersey has a reciprocal agreement in effect with Pennsylvania.

Administration:

Division of Taxation
5Taxation Building
50 Barrack Street, 1st Floor Lobby
Trenton, New Jersey 08695
Telephone: 609-292-6400

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