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Get Instructions For Form Nj-1040 - State Nj

E whether you have to file a tax return. NOTE: The income levels which determine whether or not you are required to file a return have been raised for the 1999 tax year. See chart below. Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Gross income means taxable income after exclusions but before personal exemptions are subtracted. It does not include nontaxable benefits. See.

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