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The calendar year or fiscal year must be the same as the year covered by the original return which is being amended. To illustrate John Smith discovers an error on his 2006 New Jersey resident income tax return while preparing his tax return for 2007. To correct the error on his 2006 tax return he must file the New Jersey Amended Income Tax Resident Return Form NJ-1040X for tax year 2006. If your taxable income on Line 37 is under 100 000 you may use the Tax Table in the resident income tax ret ...

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