Martha Gibson, single, was a New Jersey resident from January through September 2007, when she moved to Florida and became a resident there. Her income as a New Jersey resident totaled $5,800 and her income while a Florida resident was $600. Martha is not required to file a New Jersey part-year resident return, and she owes no New Jersey income tax on the $5,800 she received as a part-year New Jersey resident because her income for the entire year was $10,000 or less. However, Martha must file a return to claim any refund of New Jersey
income tax that was either withheld or remitted through estimated payments. When she files her 2007 New Jersey return, Martha must enclose a copy of her Federal income tax return or, if no Federal return is filed, a statement certifying that her income for the year was $10,000 or less.
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