US-NJ
New Jersey tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
New Jersey's top marginal rate is 10.75% — among the highest in the US. NJ's residency tests are domicile-based plus a statutory residence rule (abode + 184 days), mirroring NY. NJ aggressively audits departing residents, especially former NYC commuters. NJ-PA reciprocity simplifies some scenarios but doesn't extend to NY.
- Statutory residence: NJ abode + 184+ days = full resident, no domicile defense.
- Newark Airport (EWR) layovers count if you cleared TSA on a NJ-origin flight.
- The Division of Taxation will request cell records, EZ-Pass, and credit-card data on audit.
Rules tracked by Tax Days
NJ 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
You are a statutory resident of NJ if you maintain a permanent home and spend more than 183 days.
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