Overview

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  Along with filing their federal income taxes each year, taxpayers must file a state income tax return. Most states allow exemptions for dependents in the same way the federal government allows exemptions. New Jersey is one of the states allowing exemptions for dependents provided the person meets the definition of a dependent and the taxpayer includes the required information for each dependent on the tax return.
  
  

Definition of Dependant

• New Jersey uses the federal definition of a dependent. If the dependent is a child, they must not be claimed on another return, be under the age of 19 if not a student, under 24-years-old if a student or any age if disabled and lived with you for more than half the year. Additionally ,you must have provided more than half the support for the child and the child cannot be filing a joint return. If the dependent is a relative, they must not be claimed as the child of another taxpayer, must be related to you or living in your house as a member of the family, have an income of less than $3,650 (as of 2010) and you must have provided at least half of their support.
  
  

Required Information

• To claim a dependent on a New Jersey tax return, the taxpayer must provide the dependent's name, social security number, taxpayer identification number or adoption identification number and date of birth. You are also required to indicate which dependents do not currently have health insurance coverage.
  
  

Exemption Amount

• A taxpayer in New Jersey will receive an exemption of $1,500 for each dependent claimed on his tax return as of 2010. Note that although a taxpayer may qualify for an exemption based on a dependent, the dependent may also be required to file a tax return. Check the current rules regarding how much income a dependent can have before they are required to file a separate return.