{"data":{"id":"us-nj/n.j.-stat.-54a-2-4","jurisdiction":"us-nj","citation":"N.J. Stat. § 54A:2-4","heading":"Minimum taxable income","body":"Minimum taxable income.  Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if:\na.\tThe taxpayer is filing as an unmarried individual, an estate or trust, with a gross income of\n(1)  $3,000 or less for taxable years beginning before January 1, 1994,\n(2)  $7,500 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999, and\n(3)  $10,000 or less for taxable years beginning on or after January 1, 1999;\nb.\tThe taxpayer is determining tax pursuant to subsection a. of N.J.S.54A:2-1, or is a married couple filing a joint return, with a gross income of\n(1)  $3,000 or less for taxable years beginning before January 1, 1994,\n(2)  $7,500 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999,\n(3) $10,000 or less for taxable years beginning on or after January 1, 1999 but before January 1, 2000,\n(4)  $15,000 or less for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and\n(5)  $20,000 or less for taxable years beginning on or after January 1, 2001; or\nc.\tThe taxpayer is a married person filing separately with a gross income of\n(1)  $1,500 or less for taxable years beginning before January 1, 1994,\n(2)  $3,750 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999,\n(3)  $5,000 or less for taxable years beginning on or after January 1, 1999 but before January 1, 2000,\n(4)  $7,500 or less for taxable years beginning on or after January 1, 2000 but before January 1, 2001, and\n(5)  $10,000 or less for taxable years beginning on or after January 1, 2001.\nIn the case of a nonresident, gross income shall mean gross income which such nonresident would have reported if he had been a resident.\nL.1976, c.47, s. 54A:2-4; amended 1990, c.61, s.14; 1994, c.8, s.1; 1999, c.260, s.1.","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":"e27c6374db2e3294219b951cb9d6f89e7c8c173112eb1d5dd09772b38359125e","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54a-2-3","next":"us-nj/n.j.-stat.-54a-3-1"},"notice":"GroundRules: Original legal text. Not legal advice."}