{"data":{"id":"us-nj/n.j.-stat.-54-8a-11","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:8A-11","heading":"\"Dependent\"  defined","body":"\"Dependent\"  means any individual related to taxpayer, over half of whose support (exclusive of any amount received by a child or stepchild as a scholarship for study at an educational institution) for the eligibility year was received from the taxpayer, in fact or constructively.  No person may be claimed as a dependent by any taxpayer if such person has filed a joint return with his or her spouse.\nL.1961, c. 32, p. 131, s. 11, eff. May 29, 1961.  Amended by L.1961, c. 129,  p. 757, s. 6.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"2ea83d31d9cd5efe4f8f82ac68156fcb6e3a9f994c927e0f1e05f61ff82d12ce","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-8a-10","next":"us-nj/n.j.-stat.-54-8a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}