{"data":{"id":"us-nj/n.j.-stat.-54a-2-1.1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:2-1.1","heading":"Determination of tax, income of nonresident","body":"4.  a.  For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) does not apply, notwithstanding the provisions of N.J.S.54A:2-1, the tax due for each taxable year from a nonresident taxpayer shall be equal to the tax computed pursuant to N.J.S.54A:2-1 as if such nonresident were a resident, multiplied by a fraction, the numerator of which is the taxpayer's income from sources within this State determined in accordance with the provisions of N.J.S.54A:5-7 and N.J.S.54A:5-8 and the denominator of which is that taxpayer's gross income for the taxable year as if such taxpayer were a resident.\nb.   For a taxable year to which a certification pursuant to section 3 of P.L.1993, c.320 (C.54A:2-1.2) applies, the income of a nonresident individual shall be that part of the individual's income derived from sources within this State as defined in N.J.S.54A:1-1 et seq., except that income of a nonresident individual shall not include income derived from sources within this State from pensions and annuities as set forth in subsection j. of N.J.S.54A:5-1.\nL.1993,c.178,s.4; amended 1993,c.320,s.2.","path":["TITLE 54A NEW JERSEY GROSS INCOME TAX ACT"],"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":"cc66578d4bc694995a2f5e7199e8d2bb7130e1bb1e86177f244e7e470d3354e9","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-2-1a","next":"us-nj/n.j.-stat.-54a-2-1.2"},"notice":"GroundRules: Original legal text. Not legal advice."}