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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How did New Jersey TAM 2015-1(R) treat convertible virtual currency for business, income, sales, and inheritance taxes?
New Jersey treated convertible virtual currency as intangible property. It followed specified federal guidance for Corporation Business Tax and Gross Income Tax, said Public Law 86-272 did not protect…
Were New Jersey State employee Sick Leave Injury payments excluded like workers' compensation, or taxable as wages?
They were taxable wages. The Division distinguished Sick Leave Injury benefits, which continued a State employee's full salary for up to 12 months, from workers' compensation wage replacement calculat…
How did New Jersey tax employer health coverage, cafeteria-plan amounts, and medical expenses for an employee's adult child under the Affordable Care Act?
Qualifying employer-provided health coverage or employer reimbursements excluded from federal income were also excluded from New Jersey Gross Income, regardless of the child's age. New Jersey did not …
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…
Did New Jersey permit a partnership's federal I.R.C. § 754 basis adjustment for Gross Income Tax purposes, and how was it reported?
Yes. New Jersey permitted a partnership's federal I.R.C. § 754 basis adjustment, whether an increase or decrease and whether related to depreciable or other partnership property. The partnership made …
Could a New Jersey taxpayer use I.R.C. § 1341 or amend a prior return after repaying income previously reported under a claim of right?
No. New Jersey had no counterpart to I.R.C. § 1341, so the taxpayer could not amend the earlier return or use the federal alternative recalculation. A repayment could offset other income only in the s…
Did donating a car to charity create a deduction or other tax benefit on a New Jersey Gross Income Tax return?
No. Although a qualifying charitable vehicle donation could produce a federal itemized deduction, the New Jersey Gross Income Tax Act had no comparable charitable-contribution deduction. The TAM there…
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 …
Did the federal repeal of paycheck advances under the Earned Income Tax Credit change New Jersey Gross Income Tax reporting?
No. The federal program had allowed eligible workers to receive part of their expected Earned Income Tax Credit in normal paychecks, but ended after 2010. New Jersey law did not provide an advance EIT…
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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.