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  1. NJ E-File You can file your Form NJ-1040 for 2022 using NJ E-File, whether you are a full-year resident or a part-year resident. Use tax software you purchase, go to an online tax preparation website, or have a tax preparer file your return. (You may file both federal and State Income Tax returns.)

  2. Form NJ-1040 is the general income tax return for New Jersey residents. NJ-1040 can be eFiled using NJWebFile, or a paper copy can be filed via mail. If you are an out-of-state filer, you must use form NJ-1040NR.

  3. Supplemental Income and Loss. (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/ScheduleE for instructions and the latest information.

  4. Supplemental Income and Loss. (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) Attach to Form 1040, 1040-SR, 1040-NR, or 1041. Go to www.irs.gov/ScheduleE for instructions and the latest information.

  5. NJ Income Tax – Resident Return. This service allows you to prepare and electronically file your current year New Jersey return if you filed a New Jersey return for the previous year.

  6. Download or print the 2023 New Jersey Individual Tax Instructions (Form NJ-1040 Instructions) for FREE from the New Jersey Division of Revenue.

  7. Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs. You can attach your own schedule(s) to report income or loss from any of these sources. Use the same format as on Schedule E.

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