All sources means income from both inside and outside New Jersey.
In some cases, a nonresident may be required to file both part-year resident and nonresident returns. Pennsylvania residents who had New Jersey income tax erroneously withheld from their wages must file a nonresident return to claim a refund of New Jersey income tax withheld. For more information on New Jersey nonresident income tax filing requirements, refer to the nonresident income tax return instruction booklet .