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If you are a U.S. nonresident alien for federal income tax purposes and are required to file federal Form 1040NR, U.S. Nonresident Alien Income Tax Return,
File Form NJ-1040NR if you had in- come from New Jersey sources. due by April 15, 2026. You can use NJ E-File to file Form NJ-1040NR for 2025 electronically.