I moved out of NJ; Am a full time resident of FL; still work for the same NJ employer. Do I have non-resident NJ wages?

Question

I work out of the employers office in FL.  Employer continues to withhold NJ taxes.  I visited the NJ office less than 2 weeks a year.

James L. Arrasmith · Answer

Based on the information you provided, it seems that you should not have non-resident NJ wages, and your employer should not be withholding NJ taxes from your income. Here's why: 
 
1. You are a full-time resident of Florida and no longer a resident of New Jersey. 
 
2. You work out of your employer's office in Florida, not in New Jersey. 
 
3. You visited the NJ office for less than 2 weeks during the year, which is not a substantial amount of time worked in NJ. 
 
Generally, you are subject to state income tax in the state where you perform the work, regardless of where your employer is located. Since you are working in Florida, your income should be taxed by Florida (which has no state income tax) and not by New Jersey. 
 
You should discuss this with your employer's payroll department and request that they stop withholding NJ taxes from your paycheck. You may need to provide proof of your Florida residency and work location. 
 
Additionally, you should file a non-resident NJ tax return for the year(s) in question to claim a refund of any NJ taxes withheld in error. Be sure to keep records of your work location and the number of days spent working in each state.

Q: I moved out of NJ; Am a full time resident of FL; still work for the same NJ employer. Do I have non-resident NJ wages?