New Jersey § 54a:2-4
Full text of New Jersey New Jersey Statutes § 54a:2-4, with citation guidance and answers to common questions.
§ 54a:2-4.
Minimum taxable income. Notwithstanding any other provisions of this act, a taxpayer shall not be subject to tax under this act if: a. The taxpayer is filing as an unmarried individual, an estate or trust, with a gross income of (1) $3,000 or less for taxable years beginning before January 1, 1994, (2) $7,500 or less for taxable years beginning on or after January 1, 1994 but before
January 1, 1999, and (3) $10,000 or less for taxable years beginning on or after January 1, 1999; b. The 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 (1) $3,000 or less for taxable years beginning before January 1, 1994 , (2) $7,500 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999 , (3) $10,000 or less for taxable years beginning on or after January 1, 1999 but before
January 1, 2000, (4) $15,000 or less for taxable years beginning on or after January 1, 2000 but before
January 1, 2001, and (5) $20,000 or less for taxable years beginning on or after January 1, 2001; or c. The taxpayer is a married person filing separately with a gross income of ( 1) $1,500 or less for taxable years beginning before January 1, 1994 , (2) $3,750 or less for taxable years beginning on or after January 1, 1994 but before January 1, 1999, (3) $5,000 or less for taxable years beginning on or after January 1, 1999 but before
January 1, 2000, (4) $7,500 or less for taxable years beginning on or after January 1, 2000 but before
January 1, 2001, and (5) $10,000 or less for taxable years beginning on or after January 1, 2001 . In the case of a nonresident, gross income shall mean gross income which such nonresident
would have reported if he had been a resident.
Frequently Asked Questions About New Jersey § 54a:2-4
What does New Jersey Statutes § 54a:2-4 cover?
Section 54a:2-4 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 54a:2-4?
A common citation format is "New Jersey Statutes § 54a:2-4" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 54a:2-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.