They must meet very specific requirements in order to establish a new home. (pixabay.com) It is assumed that a person who has resided in the state for less than 12 months prior to initial registration is not a resident of New Jersey. A person who establishes a residence solely for the purpose of attending Rutgers University is not considered a resident for educational purposes. Instead, the intention to change residence is largely based on facts and circumstances, including, but not limited to, voter registration, bank accounts, maintaining driver`s license and car registration, mailing address, buying or selling a home, location of children`s school, and location of personal belongings. It also checks whether a taxpayer`s employment is temporary or permanent, and whether the taxpayer has sold/rented their home in New Jersey. Unless all 3 conditions are met, you are a resident of New Jersey. Note that two of the factors deal with a “permanent home.” Even if you are not a resident of New Jersey, you can still be considered a resident of the state year-round. If you have a permanent residency here and have spent more than 183 days in New Jersey, you are considered a year-round resident. New Jersey tax law calls this a “legal resident.” If you are considered a legal resident, you will be taxed on all your income, even if it comes from sources outside the state. A resident of New Jersey is subject to tax on his or her income from all sources, whether the income was earned inside or outside New Jersey. Married couples or registered couples who file together must report the income of both spouses, even if one of the couple members is not a resident of New Jersey. “Taxpayers who do not reside in New York but have permanent residents of New York and who reside in the state for more than 183 days in any given year are considered legal residents,” he said. “Under New York law, similar to New Jersey, even if you are a resident of another state, New York will tax all taxpayer income, including all income earned outside the state.” If you have any questions about the exemption process (i.e.
how to apply for an exemption from the NJ First Act residency requirement), call (609) 292-1700 or email the Employee Residence Review Committee at NJFirst@dol.nj.gov. You can also send your application by post to the address below; Please note, however, that this usually results in a significant delay in processing: Employee Residence Review CommitteeNJ Department of Labor and Workforce DevelopmentPO Box 110Trenton, NJ 08625-0110Do not call or write to the above number if you have questions about legal interpretation. That said, please do not call or write to find out if the NJ First Act applies to you or, if you are an employer, if it applies to any of your employees or potential employees. Neither the Committee nor the Ministry of Labour and Human Resources Development staff appointed to assist it have the legal authority to answer these questions. Again, please use the phone number and email address provided above ONLY for questions regarding the exemption application procedure. If you`re considering moving, there are a few important things to keep in mind in case you face a New Jersey residency audit. In New Jersey, residency depends on where you reside and where you had permanent residence during the tax year. A university in New Jersey, like Rutgers University, has a state residency policy.
Rutgers University`s policies are governed by New Jersey`s 9A:5 administrative code, which states that a person must be a resident of the state for at least one year immediately prior to enrollment. Home is your real home. This is the place you want to go back to, despite an absence from the state. You can only have one home at a time, even if you have homes in multiple states. Here are some factors NJ considers when determining residency: Taxpayers often come to me with challenge when faced with a residency check. “Let them prove that I am a resident,” they will say. But that`s not how it works – the onus is on the taxpayer to prove a change of residence. “It is imperative that you, as a taxpayer, prove that there was the necessary intention to renounce your residency in New Jersey and establish permanent and permanent residency elsewhere,” he said. “Moving to a new location, even for a longer period of time, does not change where you live if you intend to return to your original residence.” In New Jersey, a person generally becomes a resident of the state by establishing permanent residence in the state for more than one year. The New Jersey Department of the Treasury considers several factors to determine a person`s residency, location, and state that the person is considering permanent residence.
These include: For income tax purposes, New Jersey residency is based on factors such as where you reside, the number of days you spend in New Jersey, and whether you have permanent residency here. A person may reside in only one State; Their home is considered their true home. If you are a resident of New Jersey, you are generally considered a tax resident (with a few exceptions). Even if you successfully move to Florida, you may still be subject to New Jersey estate tax (if reintroduced) and estate tax.