New Jersey State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in New Jersey, with full citations and the original source on every page.
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Could a New Jersey resident S corporation shareholder claim a credit for another state's tax on S corporation income allocated to New Jersey?
No credit was allowed on the resident NJ-1040 for another jurisdiction's tax on S corporation income allocated to New Jersey. A shareholder could receive relief only for income properly treated as all…
Could a New Jersey resident claim an other-jurisdiction credit for New York Metropolitan Commuter Transportation Mobility Tax?
The answer depended on how the MCTMT applied. For self-employed individuals, New Jersey treated it as an income-based tax and allowed the doubly taxed self-employment income in the other-jurisdiction …
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These are official tax letter rulings and advisory opinions issued by New Jersey's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.