New Jersey State Income Tax Withholding Information
State Abbreviation: |
NJ |
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State Tax Withholding State Code: |
34 |
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Acceptable Exemption Form: |
NJ-W4 |
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Basis For Withholding: |
State or Federal Exemptions |
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Acceptable Exemption Data: |
S, M, C, D, E /Number of Exemptions |
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TSP Deferred: |
No |
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Non-Federal 401(k) Deferred: |
Yes |
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Special Coding: |
Determine the Total Number Of Allowances Claimed field as follows: |
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First Position - |
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If Item 3 of the NJ-W4 Contains: |
Enter: |
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A |
S |
|
B |
M |
|
C |
C |
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D |
D |
|
E |
E |
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If Item 3 of the NJ-W4 is Blank |
Enter: |
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Single |
S |
|
Married/Civil Union |
M |
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Married /Civil Union |
S |
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Head of Household |
M |
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Surviving Spouse/Surviving |
M |
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Second and Third Positions - Enter the total number of exemptions claimed in Item 4 of the NJ-W4. If less than 10, precede with a zero. |
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Additional Information: |
If a state income tax certificate has not been processed or if a valid state exemption code is not present, the Federal exemptions will be used in the computation of state tax. |
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Additional Resources: |
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Withholding Formula 
(Effective Pay Period 4, 2010)
- Subtract the nontaxable biweekly non-Federal 401(k) contribution from the gross biweekly wages to obtain the adjusted gross biweekly wages. Note: Do not subtract the biweekly Federal Thrift Savings Plan contribution.
- Multiply the adjusted gross biweekly wages computed in step 1 by 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
Exemption Allowance = $1,000 x Number of Exemptions
- Apply the taxable income computed in step 3 to the following table to determine the annual New Jersey tax withholding.
Tax Withholding Table |
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If the Amount of |
The Amount of New Jersey |
||||
Over: |
But Not Over: |
Of Excess Over: |
|||
$0 |
$20,000 |
$0 |
plus |
1.5% |
$0 |
20,000 |
35,000 |
300 |
plus |
2.0% |
20,000 |
35,000 |
40,000 |
600 |
plus |
3.9% |
35,000 |
40,000 |
75,000 |
795 |
plus |
6.1% |
40,000 |
75,000 |
|
2,930 |
plus |
7.0% |
75,000 |
500,000 |
and over |
32,680 |
plus |
9.9% |
500,000 |
Married/Civil Union Couple - Filing Jointly or Head of Household |
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If the Amount of |
The Amount of New Jersey |
||||
Over: |
But Not Over: |
Of Excess Over: |
|||
$0 |
$20,000 |
$0 |
plus |
1.5% |
$0 |
20,000 |
50,000 |
300 |
plus |
2.0% |
20,000 |
50,000 |
70,000 |
900 |
plus |
2.7% |
50,000 |
70,000 |
80,000 |
1,440 |
plus |
3.9% |
70,000 |
80,000 |
150,000 |
1,830 |
plus |
6.1% |
80,000 |
150,000 |
|
6,100 |
plus |
7.0% |
150,000 |
500,000 |
and over |
30,600 |
plus |
9.9% |
500,000 |
Optional Rate Table C |
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If the Amount of |
The Amount of New Jersey |
||||
Over: |
But Not Over: |
Of Excess Over: |
|||
$0 |
$20,000 |
$0 |
plus |
1.5% |
$0 |
20,000 |
40,000 |
300 |
plus |
2.3% |
20,000 |
40,000 |
50,000 |
760 |
plus |
2.8% |
40,000 |
50,000 |
60,000 |
1,040 |
plus |
3.5% |
50,000 |
60,000 |
150,000 |
1,390 |
plus |
5.6% |
60,000 |
150,000 |
|
6,430 |
plus |
6.6% |
150,000 |
500,000 |
and over |
29,530 |
plus |
9.9% |
500,000 |
Optional Rate Table D |
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If the Amount of |
The Amount of New Jersey |
||||
Over: |
But Not Over: |
Of Excess Over: |
|||
$0 |
$20,000 |
$0 |
plus |
1.5% |
$0 |
20,000 |
40,000 |
300 |
plus |
2.7% |
20,000 |
40,000 |
50,000 |
840 |
plus |
3.4% |
40,000 |
50,000 |
60,000 |
1,180 |
plus |
4.3% |
50,000 |
60,000 |
150,000 |
1,610 |
plus |
5.6% |
60,000 |
150,000 |
|
6,650 |
plus |
6.5% |
150,000 |
500,000 |
and over |
29,400 |
plus |
9.9% |
500,000 |
Optional Rate Table E |
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If the Amount of |
The Amount of New Jersey |
||||
Over: |
But Not Over: |
Of Excess Over: |
|||
$0 |
$20,000 |
$0 |
plus |
1.5% |
$0 |
20,000 |
35,000 |
300 |
plus |
2.0% |
20,000 |
35,000 |
100,000 |
600 |
plus |
5.8% |
35,000 |
100,000 |
|
4,370 |
plus |
6.5% |
100,000 |
500,000 |
and over |
30,370 |
plus |
9.9% |
500,000 |
- Divide the annual New Jersey tax withholding by 26 to obtain the biweekly New Jersey tax withholding.