Article: 50480

Overview 

New Jersey recognizes domestic partnerships and civil unions for state tax purposes. If you or your partner is in a legally recognized domestic partnership or civil union, you must report your status correctly when filing your Form NJ-1040. 

To do so, you will use the Domestic Partner – Civil Union form, which allows the state to apply the appropriate tax treatment based on your relationship. 

Who Should Complete This Form? 

You should complete this form if: 

• You are in a registered New Jersey domestic partnership or civil union, and 

• You are filing your return as a resident or part-year resident of New Jersey, and 

• You are filing using a married or head of household status equivalent under New Jersey law. 

Note: Civil union partners must file as married for NJ purposes. Domestic partners may also file jointly if qualified. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form.

3. In the dropdown menu, select New Jersey. 

4. Click on the Schedules tab. 

5. Select Domestic Partner – Civil Union to open the screen. 

6. Respond to all prompts as applicable to enter the required information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see: 2024 New Jersey Form NJ-1040 Instructions (PDF)