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You may have to file both Form NJ-1040 to report income you received for the part of the year you were a resident and Form NJ-1040NR if you had income from New Jersey sources for the part of the year you were a nonresident.
There is no New Jersey Estate Tax for estates of non-resident decedents. Non-residents decedents are subject to only the New Jersey Inheritance Tax.
If you had any income from New Jersey sources while you were a nonresident, you may also need to file a New Jersey nonresident return (Form NJ-1040NR). View additional information on filing a part-year return.
Tax for non-residents Tax is charged at 20% on Jersey income with some exceptions. The following income is exempt from tax in Jersey if you are a non-resident: interest on Jersey bank accounts. income from a pension payable under the Social Security (Jersey) Law 1974.
NJ Income Tax - Nonresident Return.
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Abroad. If New Jersey is your domicile and you are considered a New Jersey resident for tax purposes (see chart on page 6), you are subject to tax on income from all sources (worldwide income) regardless of where you live.
Tax Withholding Requirements: Nonresidents are required to withhold income tax at the higher of two options: either 10.75% of the reportable gain or 2% of the total consideration. Reporting to the Division of Taxation: Various GIT/REP forms are available to report sales to the Division of Taxation.
As a nonresident, you must calculate your tax on income from all sources as if you were a resident, and then prorate your tax based on your New Jersey source income. For more information on completing the nonresident return, see instructions for Form NJ-1040NR.

non resident nj tax form