If you are a New Jersey resident, wages you receive from all employers are subject to New Jersey income tax.
Wages means income received for services rendered as an employee.
Wages include salaries, tips, fees, commissions, bonuses and any other compensation you receive from an employer, whether in the form of money or property. While most income regarded as wages for Federal income tax purposes is also considered wages for New Jersey purposes, you should be aware of certain differences. New Jersey does not permit you to deduct moving expenses or employee business expenses from wages although you may exclude reimbursements for certain expenses included in wages on your W-2. If, under New Jersey law, an employer-employee relationship exists between you and the person or organization from whom you receive compensation, you are receiving wages and may not deduct business expenses from that income. PDF formatted documents contain the same text as the original printed documents.